On behalf of Tax Executives Institute (TEI or Institute), the author is writing to object to the retroactive amendment set forth in Section 33 of Bill 2, Budget Measures Implementation Act 2009. The provision imposes a tax on administrative materials mailed into the Province of British Columbia (the Province). For more than 20 years, the Province maintained an administrative policy that administrative materials mailed to individual recipients in British Columbia from outside the Province were exempt from the provincial sales tax. For a tax system to be fair and perceived as being fair, taxpayers must be able to rely on the legislation and regulations in effect when business transactions take place, expenditures are incurred, and other taxable events occur. TEI strongly urges the Minister of Finance to reconsider the merits of this retroactive legislation.