Search Results | Clear Search | Previous (in doc) | Next (in doc) | Prev Doc | Next Doc

“Point in Time” Act Content

CONSUMPTION TAX REBATE AND TRANSITION ACT

[SBC 2010] CHAPTER 5

NOTE: Links below go to act content as it was prior to the changes made on the effective date. (PIT covers changes made from September 6, 2000 to "current to" date of the act.)
SECTIONEFFECTIVE DATE
ActApril 1, 2013
1July 1, 2010
 July 1, 2010
 July 1, 2010
7July 1, 2010
Part 5, ss. 19 to 28July 1, 2010
Part 6, ss. 29 to 34July 1, 2010
32June 2, 2011
35July 1, 2010
 July 1, 2010
 July 1, 2010
 July 1, 2010
 July 1, 2010
36July 1, 2010
37July 1, 2010
41July 1, 2010
42July 1, 2010
55March 18, 2013
56July 1, 2010
58July 1, 2010
64July 1, 2012
66July 1, 2010
67July 1, 2010
70July 1, 2012
71April 1, 2011
72February 15, 2011

  Act BEFORE repealed by 2013-1-71, effective April 1, 2013.

Consumption Tax Rebate and Transition Act

[SBC 2010] CHAPTER 5

Assented to April 29, 2010

Contents
Section
Part 1 — Definitions and Interpretation
 Definitions
 Taxable supply made in British Columbia
Part 2
 Not in force
Part 3 — Point-of-Sale Rebates
 Definitions and interpretation for this Part
 Rebate for supply made in British Columbia of qualifying property
 Rebate on imported qualifying property
 Rebate on qualifying property brought into British Columbia
 Deduction of payments
Part 4 — Residential Energy Credit and Rebate
 Point-of-sale energy credit
 10 Energy rebate paid by director
 11 Repayment of energy allowance if change in use
 12 Adjustment of energy allowance if consideration reduced
 13 Reimbursement of energy credit
 14 Claim for reimbursement
 15 Reimbursement limits
 16 Repayment of reimbursement by registrant
 17 Recovery of amount by registrant
 18 Director may determine attribution of amount
Part 5 — Tax on Designated Property
 19 Tax on designated property acquired in British Columbia
 20 Tax on designated property brought into British Columbia
 21 Tax on registration of vehicle brought into British Columbia
 22 Tax if use of designated property changes
 23 Rate of tax
 24 Taxable value if depreciation
 25 Taxable value if trade-in allowed on purchase
 26 Exempt from tax
 27 Deemed purchase price
 28 Calculation of tax
Part 6 — Tax Refunds
 29 Refund where no obligation to pay
 30 Refund authorized or required under regulations
 31 Refund in accordance with Nisg̱a'a Nation Taxation Agreement
 32 Refund in accordance with treaty first nation tax treatment agreement
 33 Claim for refund
 34 Refund limits
Part 7 — Administration
 35 Inspection and audit powers
 36 Assessments
 37 Penalties
 38 Notice of assessment
 39 Irregularities
 40 Interest on amount payable
Part 8 — Appeals
 41 Appeal to minister
 42 Appeal to court
 43 Collection of amount unaffected by pending appeal
Part 9 — Recovery of Amounts Owing
 44 Court action to recover amount owing
 45 Summary proceedings without action
 46 Alternate remedies
 47 Attachment of funds
 48 Lien
 49 Notice of enforcement proceedings
 50 Limitation period
Part 10 — Administrative Agreements and Appropriations
 51 Administrative agreements
 52 Appropriations
Part 11 — General
 53 Appointment of director
 54 Delegation
 55 Confidentiality
 56 Demand for information
 57 Service of notices
Part 12 — Offences and Penalties
 58 Offences and penalties
 59 Onus of proof
 60 Evidence — notice of assessment
 61 Offence by corporation
 62 Time limit on prosecution
 63 Section 5 of Offence Act
Part 13 — Regulations
 64 General regulation powers
 65 Regulations in relation to residential energy credit and rebate
 66 Regulations in relation to tax on vehicles, boats and aircraft
 67 Regulations in relation to residential property rebates
Part 14 — Plans and Reports Respecting Health Funding
 68 Preparation of plans and reports
 69 Plans and reports presented to Legislative Assembly
Part 15 — Transitional Provisions
 70 Transition — regulations
 71 Repealed
 72 Transition — Balanced Budget and Ministerial Accountability Act
 73 Transition — Income Tax Act
Part 16 — Amendments to Hotel Room Tax Act
 74–85 Amendments to Hotel Room Tax Act
Part 17 — Amendments to Social Service Tax Act
 86-162 Amendments to Social Service Tax Act
Part 18 — Consequential and Related Amendments
 163-204 Consequential and Related Amendments
 205-211 Amendments to this Act
 212 Repeals
 213 Commencement

Part 1 — Definitions and Interpretation

 Definitions

1  In this Act:

"assessment" includes reassessment;

"boat" includes any watercraft regardless of the method of propulsion or lack of method of propulsion, but does not include a floating home, or other floating structure or device that is used principally for purposes other than transportation, deemed to be included in the definition of "improvements" in the Assessment Act;

"consideration", except in the definitions of "purchase price" and "sale", has the same meaning as in Part IX [Goods and Services Tax] of the federal Act;

"designated property" means a vehicle, boat or aircraft;

"director" means the person appointed by the minister to administer this Act;

"energy allowance" means an energy credit or energy rebate;

"energy credit" means a credit provided under section 9 [point-of-sale energy credit];

"energy product" means any of the following products:

(a) electricity;

(b) natural gas;

(c) propane;

(d) heating oil, as defined in the Motor Fuel Tax Act, that is coloured in accordance with section 14 of that Act;

(e) kerosene;

(f) heat;

(g) steam;

(h) wood, when used as a source of energy;

(i) pelletized fuel, as defined in the Solid Fuel Burning Domestic Appliance Regulation, when used as a source of energy;

(j) other prescribed products in prescribed circumstances,

but does not include products excluded by regulation;

"energy rebate" means a rebate paid under section 10 [energy rebate paid by director];

"entry date", in relation to designated property, means the date on which the designated property subject to tax under this Act is first brought or sent into or delivered in British Columbia;

"exempt use", in relation to designated property, means

(a) the exercising of a right or power over, or the storing or keeping of, designated property that was brought or sent into or delivered in British Columbia for the sole purpose of subsequently transporting it outside British Columbia for use outside British Columbia,

(b) the storing or keeping of designated property that was brought or sent into or delivered in British Columbia for the sole purpose of being repaired and, after repair, being transported outside British Columbia for use outside British Columbia, and

(c) the storing or keeping of designated property for the sole purpose of resale;

"fair market value", in relation to designated property, means the price at which the legal and beneficial interest in the designated property would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length sale in the open market, determined in a manner that includes any consideration and charges referred to in paragraphs (a) and (b) of the definition of "purchase price";

"federal Act" means the Excise Tax Act (Canada);

"purchase price", in relation to a sale of designated property, means all consideration that the seller or person from whom the property passes accepts as the price or on account of the price of the designated property covered by the sale, including, without limitation, the following:

(a) any consideration for any property attached to, stored in or used in connection with the operation of the designated property that passes to the person who acquires the designated property within 30 days of the sale, whether or not shown separately on any record of the sale or billed separately;

(b) any charges for

(i)  transportation or delivery of the designated property sold, or

(ii)  interest, finance, service, customs and excise charges in relation to the designated property sold

that are incurred at or before the time that title to the designated property covered by the sale passes under that sale, whether or not those charges are shown separately on any record of the sale, but does not include interest charges on a conditional sale contract if the amount of those charges is segregated on the record of sale or is billed separately to the purchaser, and is payable over the term of the contract;

"purchaser", in relation to designated property, means a person who acquires designated property at a sale in British Columbia

(a) for the person's own consumption or use,

(b) for consumption or use by another person at the expense of the person acquiring the designated property, or

(c) on behalf of or as agent for a principal, if the designated property is for consumption or use by the principal or by another person at the expense of that principal;

"registrant",

(a) subject to paragraph (b), has the same meaning as in Part IX [Goods and Services Tax] of the federal Act, and

(b) in Part 4 and sections 37, 64 and 65, means a person who is registered under Subdivision d of Division V of Part IX of the federal Act;

"residential dwelling" has the prescribed meaning;

"residential use" has the prescribed meaning;

"sale" includes a conditional sale, a transfer of title or possession, conditional or otherwise, a sale on credit or for which the price is payable by installments, an exchange, barter or any other contract by which, at a price or other consideration, a person delivers designated property to another person;

"sales tax agreement" means an agreement between the government and the government of Canada respecting sales taxes, as amended from time to time;

"supply" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act;

"tax", in relation to tax under this Act, includes all penalties and interest that are or may be added to tax under this Act;

"taxable supply" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act.

"taxable value", in relation to designated property, means

(a) subject to paragraphs (b) and (c), the purchase price of the designated property,

(b) if section 24 [taxable value if depreciation] applies in respect of the designated property, the taxable value of the designated property as determined under that section, or

(c) if section 25 [taxable value if trade-in allowed on purchase] applies in respect of the designated property, the taxable value of the designated property as determined under that section;

"use", in relation to designated property, includes

(a) the exercise of any right or power over designated property incidental to the ownership of it other than the sale of the property,

(b) the storing or keeping of designated property for any purpose,

(c) the employment or utilization of designated property by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person, and

(d) the consumption, employment or utilization of designated property by a business in the course of delivering a service,

but does not include an exempt use;

"vehicle" means a device in, on or by which a person or thing is or may be transported or drawn on land, but does not include any of the following:

(a) a device designed to be moved by human power;

(b) a device used exclusively on stationary rails or tracks;

(c) a motor assisted cycle, as defined in the Motor Vehicle Act;

(d) a mobility aid, as defined in the Motor Vehicle Act Regulations.

 Taxable supply made in British Columbia

2  For the purposes of this Act, a taxable supply is made in British Columbia if the supply is deemed to be made in British Columbia under section 144.1 [supply in a province] of the federal Act.

Part 2

 Not in force

3  [Not in force.]

Part 3 — Point-of-Sale Rebates

 Definitions and interpretation for this Part

4  (1)  In this Part:

"federal minister" means a minister of the government of Canada who is responsible for the administration, enforcement or collection of tax imposed under Part IX [Goods and Services Tax] of the federal Act;

"qualifying property" means any of the following, subject to meeting any prescribed circumstances:

(a) prescribed books;

(b) prescribed children's clothing and footwear;

(c) prescribed children's diapers;

(d) prescribed children's car seats and car booster seats;

(e) prescribed feminine hygiene products;

(f) prescribed motor fuels;

"supplier" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act.

(2)  For the purposes of this Part, a person is resident in British Columbia if the person is deemed to be resident in British Columbia under section 132.1 [person resident in a province] of the federal Act.

 Rebate for supply made in British Columbia of qualifying property

5  (1)  If a person must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of a taxable supply made in British Columbia of qualifying property, the supplier, on behalf of the government, may pay or credit the person an amount equal to the tax imposed in respect of the supply under that section of the federal Act.

(2)  If a supplier pays or credits an amount under subsection (1), the federal minister, on behalf of the government, may pay or credit an equal amount to the supplier.

(3)  On application submitted to the federal minister by a person to whom an amount may be paid or credited under subsection (1), the federal minister, on behalf of the government, may pay the person the amount if the amount is not paid or credited by the supplier.

(4)  An application under subsection (3) must be made in the form and manner required by the federal minister.

(5)  An amount must not be paid by the federal minister under subsection (3) if the person makes an application under that subsection for the amount more than four years after the day the tax under section 165 (2) of the federal Act became payable in respect of the qualifying property.

 Rebate on imported qualifying property

6  If a person who is resident in British Columbia must pay tax under section 212.1 [tax in participating province on imported goods] of the federal Act in respect of qualifying property, the federal minister, on behalf of the government, may pay or credit the person an amount equal to the tax imposed in respect of the property under that section of the federal Act.

 Rebate on qualifying property brought into British Columbia

7  The federal minister, on behalf of the government, may pay or credit a person an amount equal to the tax imposed under section 218.1 [tax in participating province on imported taxable supplies] or Division IV.1 [Tax on Property and Services Brought Into a Participating Province] of Part IX [Goods and Services Tax] of the federal Act in respect of qualifying property in the following circumstances:

(a) the physical possession of the property is transferred to the person in British Columbia and the person must pay tax under section 218.1 (1) (b) (i) of the federal Act in respect of the property;

(b) the property is delivered or made available to the person in British Columbia, the person is resident in British Columbia or is a registrant, and the person must pay tax under section 218.1 (1) (b) (ii) of the federal Act in respect of the property;

(c) the supply of the property is made in British Columbia and the person must pay tax under section 218.1 (1) (b) (iii) of the federal Act in respect of the property;

(d) the property is brought or sent into British Columbia or is delivered or made available in British Columbia and the person must pay tax under Division IV.1 of Part IX of the federal Act in respect of the property.

 Deduction of payments

8  (1)  If the federal minister pays or credits an amount under section 5 (2) or (3), 6 or 7, the Minister of Finance for Canada may deduct from or set off against a payment made or to be made by the government of Canada to the government an amount equal to the amount that is paid or credited.

(2)  A payment or credit under this Part in respect of qualifying property must be considered to be a reduction of the revenue payable to the government as provided for under the sales tax agreement.

Part 4 — Residential Energy Credit and Rebate

 Point-of-sale energy credit

9  (1)  Subject to the regulations, a registrant, on behalf of the government, must provide a credit to a person in respect of a taxable supply in the amount determined in accordance with the regulations if

(a) the registrant makes the taxable supply in British Columbia,

(b) the taxable supply is a supply of an energy product other than wood or pelletized fuel,

(c) the person must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply,

(d) the person is acquiring the energy product only for residential use in a residential dwelling, and

(e) the registrant delivers or provides the energy product to the residential dwelling.

(2)  An amount to be credited under subsection (1) in respect of a taxable supply must be credited at the time the tax in respect of the taxable supply under section 165 (2) of the federal Act is payable.

(3)  An amount must not be credited under subsection (1) in respect of a taxable supply if the person who must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply

(a) may claim an input tax credit under Part IX [Goods and Services Tax] of the federal Act in respect of the taxable supply, or

(b) may be paid a rebate under section 259 of the federal Act in respect of the taxable supply.

 Energy rebate paid by director

10  (1)  A person is entitled to a rebate under this section in respect of a taxable supply if

(a) the person is the recipient of the taxable supply,

(b) the taxable supply is made in British Columbia and is a supply of an energy product, a portion of which is for residential use in a residential dwelling,

(c) the person has paid tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply, and

(d) the person has not been provided an energy credit in respect of the taxable supply.

(2)  If the director is satisfied that a person is entitled to a rebate under this section in respect of a taxable supply of an energy product, the director, subject to the regulations, must pay from the consolidated revenue fund a rebate to the person in an amount determined in accordance with the regulations in respect of that portion of the energy product that is for residential use in a residential dwelling.

(3)  To claim a rebate under this section, a person must

(a) subject to the regulations, submit to the director a written application in the form and manner satisfactory to the director and signed by the person who paid the tax under section 165 (2) of the federal Act,

(b) provide any information or records required by the director, and

(c) provide sufficient evidence, including but not limited to the information or records to be provided under paragraph (b) of this subsection, to satisfy the director that the person is entitled to the rebate.

(4)  For the purposes of subsection (3) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a member of the board of directors or an authorized employee of the corporation.

(5)  An amount must not be paid by the director under subsection (2) if the amount to be paid under that subsection arising from one application is less than $10.

(6)  An amount must not be paid by the director under subsection (2) in respect of a taxable supply

(a) to the extent that the person may claim an input tax credit under Part IX [Goods and Services Tax] of the federal Act in respect of the tax paid by the person under section 165 (2) of the federal Act in respect of the taxable supply,

(b) to the extent that the person may be paid a rebate under section 259 of the federal Act in respect of the tax paid by the person under section 165 (2) of the federal Act in respect of the taxable supply, or

(c) if the application is made more than 2 years after the date on which tax was paid under section 165 (2) of the federal Act in respect of the taxable supply.

 Repayment of energy allowance if change in use

11  (1)  Subsection (2) applies to a person who

(a) received an energy allowance in respect of a taxable supply of an energy product, and

(b) subsequently uses any portion of that energy product, or permits any portion of that energy product to be used, for a use other than for residential use in a residential dwelling.

(2)  A person to whom this subsection applies must pay to the government, at the prescribed time and in the prescribed manner, an amount equal to the portion of the amount of the energy allowance received in respect of the taxable supply that is attributable to that portion of the energy product referred to in subsection (1) (b).

 Adjustment of energy allowance if consideration reduced

12  (1)  If a registrant provides an energy credit to a person in respect of a taxable supply and the consideration for the taxable supply is subsequently reduced, the registrant must,

(a) if the consideration for the taxable supply has not been collected by the registrant, adjust the amount of the credit provided to the person by subtracting the portion of the credit determined in the manner prescribed for the purposes of section 9 that is attributable to the amount by which the consideration was reduced, and

(b) if the consideration for the taxable supply was collected by the registrant, reduce any amount to be paid or credited to the person in respect of the reduced consideration by subtracting the portion of the credit determined in the manner prescribed for the purposes of section 9 that is attributable to the amount by which the consideration was reduced.

(2)  If a person is entitled to an energy rebate in respect of a taxable supply and subsequently the consideration for the taxable supply is reduced, the person must,

(a) if the person has not claimed an energy rebate in respect of the taxable supply, provide the director with information and records relating to the reduction in the consideration for the taxable supply when the person claims an energy rebate in respect of the taxable supply, and

(b) if the person has claimed an energy rebate in respect of the taxable supply, subject to subsection (3), pay to the government, at the prescribed time and in the prescribed manner, an amount equal to the portion of the amount of the energy rebate received in respect of the taxable supply that is attributable to the amount by which the consideration was reduced.

(3)  The director may deduct from an energy rebate payable to a person an amount payable by the person under subsection (2) (b).

 Reimbursement of energy credit

13  (1)  If the director is satisfied that a registrant has provided an energy credit to a person entitled to the energy credit, the director, subject to the regulations, must pay from the consolidated revenue fund to the registrant a reimbursement equal to the credit provided by the registrant.

(2)  If a registrant has paid an amount under section 16 (2) (c) in respect of a taxable supply and the registrant subsequently recovers an amount in respect of the taxable supply to which section 231 (3) [recovery of bad debt] of the federal Act applies, the director must pay from the consolidated revenue fund to the registrant a reimbursement in the amount determined in accordance with the regulations.

 Claim for reimbursement

14  (1)  To claim a reimbursement under section 13, a registrant must

(a) subject to the regulations, submit to the director a written application in the form and manner satisfactory to the director and signed by the registrant who credited the amount claimed,

(b) provide any information or records required by the director, and

(c) provide sufficient evidence, including but not limited to the information or records to be provided under paragraph (b) of this subsection, to satisfy the director that the registrant is entitled to the reimbursement.

(2)  For the purposes of subsection (1) (a), if the registrant claiming a reimbursement is a corporation, the application must be signed by a member of the board of directors or an authorized employee of the corporation.

 Reimbursement limits

15  (1)  A reimbursement must not be made under section 13 if

(a) the amount of the reimbursement is less than $10, or

(b) the application for the reimbursement is made more than 4 years after the date on which the amount claimed was credited.

(2)  Despite the Limitation Act, an action for a reimbursement under section 13 must not be brought more than 4 years after the date on which the amount claimed was credited.

 Repayment of reimbursement by registrant

16  (1)  This section applies to a registrant in relation to an energy credit provided in respect of a taxable supply if

(a) the director reimburses an amount under section 13 (1) in respect of the taxable supply that exceeds the amount of the credit provided at the time referred to in section 9 (2), or as adjusted or reduced under section 12 (1), in respect of that taxable supply,

(b) the person who received the credit is not entitled to an energy credit in respect of the taxable supply and the director reimbursed an amount under section 13 (1) in respect of that taxable supply, or

(c) the director reimburses an amount under section 13 (1) in respect of the taxable supply and the registrant subsequently deducts an amount under section 231 (1) [bad debts] of the federal Act in respect of the taxable supply.

(2)  Subject to subsection (3), a registrant to whom this section applies must pay to the government, at the prescribed time and in the prescribed manner,

(a) in the circumstances described in subsection (1) (a), the amount by which the reimbursement exceeds the credit,

(b) in the circumstances described in subsection (1) (b), the amount reimbursed, and

(c) in the circumstances described in subsection (1) (c), the amount determined in accordance with the regulations.

(3)  The director may deduct from a reimbursement payable to a registrant under section 13 an amount payable by the registrant under subsection (2) of this section.

 Recovery of amount by registrant

17  If a registrant

(a) makes a taxable supply in British Columbia of an energy product,

(b) provides a credit to a person in respect of the taxable supply as if it were an energy credit, and

(c) is not reimbursed under section 13 (1) because the person is not entitled to an energy credit in respect of the taxable supply,

the registrant may by action in a court recover from the person the amount credited.

 Director may determine attribution of amount

18  The director may determine the attribution of the amount of the energy allowance for the purposes of section 11 (2) or 12.

Part 5 — Tax on Designated Property

 Tax on designated property acquired in British Columbia

19  A purchaser of designated property must pay to the government, at the prescribed time and in the prescribed manner, a tax on the designated property at the rate in section 23 at the time of purchase.

 Tax on designated property brought into British Columbia

20  (1)  This section applies to a person

(a) who

(i)  resides, ordinarily resides or carries on business in British Columbia or enters British Columbia with the intention of residing or carrying on business in British Columbia, or

(ii)  does not reside, ordinarily reside or carry on business in British Columbia and who

(A)  owns real property in British Columbia, or

(B)  leases, as lessee, real property in British Columbia if the term of that lease, including the cumulative total of all options and rights to extend or renew the lease, is at least 5 years, and

(b) who brings or sends into British Columbia, or receives delivery in British Columbia of, designated property for consumption or use by one of the following:

(i)  the person;

(ii)  another person at the first person's expense;

(iii)  another person for whom the first person acts as agent;

(iv)  another person at the expense of a principal for whom the first person acts as agent.

(2)  For the purposes of subsection (1), a person is deemed to be carrying on business in British Columbia if an employee or other representative of the person carries on activities in British Columbia on that person's behalf for the purpose of promoting the sale or use of that person's products or services.

(3)  If a person

(a) is not a person described in subsection (1) (a), and

(b) brings or sends into British Columbia, or receives delivery in British Columbia of, designated property for consumption or use by another person at the first person's expense,

for the purposes of subsection (1) (b), the other person is deemed to have received delivery in British Columbia of the designated property.

(4)  Subject to subsection (5), a person to whom this section applies must pay to the government, at the prescribed time and in the prescribed manner, a tax on the designated property at the rate in section 23 on the entry date.

(5)  A person is not required to pay tax under this section in respect of a vehicle if a person pays tax under section 21 in respect of the bringing or sending into British Columbia, or the delivery in British Columbia, of the vehicle.

(6)  For the purposes of this section, any of the following is proof, in the absence of evidence to the contrary, that an individual resides in British Columbia:

(a) the receipt by the individual of a grant under section 2 of the Home Owner Grant Act;

(b) the receipt by a person of a grant in respect of the individual's residence and for the individual's benefit under section 3, 4 or 5 of the Home Owner Grant Act;

(c) the enrollment of the individual as a beneficiary under the medical services plan continued under the Medicare Protection Act.

 Tax on registration of vehicle brought into British Columbia

21  (1)  This section applies if

(a) a person brings or sends into British Columbia, or receives delivery in British Columbia of, a vehicle for consumption or use by one of the following:

(i)  the person;

(ii)  another person at the first person's expense;

(iii)  another person for whom the first person acts as agent;

(iv)  another person at the expense of a principal for whom the first person acts as agent, and

(b) any of the persons referred to in paragraph (a) registers the vehicle under the Commercial Transport Act, Motor Vehicle Act or Motor Vehicle (All Terrain) Act.

(2)  Subject to subsection (3), if this section applies, the person who registers the vehicle must pay to the government, at the prescribed time and in the prescribed manner, a tax on the vehicle at the rate in section 23 on the entry date.

(3)  A person is not required to pay tax under this section in respect of a vehicle if a person referred to in subsection (1) (a) pays tax under section 20 in respect of the vehicle.

 Tax if use of designated property changes

22  (1)  Subsection (2) applies to a person

(a) who purchases, brings or sends into British Columbia or receives delivery in British Columbia of designated property on which tax is not payable under this Act, other than by reason of an exemption under section 26, and

(b) who,

(i)  if tax is not payable because the person purchased, brought or sent into British Columbia or received delivery in British Columbia of that property for an exempt use, subsequently uses that property or allows that property to be used for a use other than an exempt use, or

(ii)  in any other case, subsequently uses that property or allows that property to be used for a purpose other than that which allowed the person to be exempt from tax under this Act.

(2)  A person to whom this subsection applies must, at the prescribed time,

(a) report the change in the use of the designated property in writing to the director in a form and manner satisfactory to the director,

(b) provide any information or records required by the director, and

(c) pay to the government, in the prescribed manner, a tax at the rate in section 23 at the time the designated property is used as described in subsection (1) (b) of this section.

(3)  Subsection (4) applies to a person who

(a) received a refund of tax under this Act in relation to designated property, and

(b) subsequently uses that property or allows that property to be used for a purpose other than that which entitled the person to receive a refund of tax under this Act.

(4)  A person to whom this subsection applies must, at the prescribed time,

(a) report the change in the use of the designated property in writing to the director in a form and manner satisfactory to the director,

(b) provide any information or records required by the director, and

(c) pay to the government, in the prescribed manner, a tax at the rate in section 23 at the time the property is used as described in subsection (3) (b) of this section.

 Rate of tax

23  (1)  The rate of tax payable under section 19 is 12% of the taxable value of the designated property.

(2)  The rate of tax payable under sections 20 and 21 is 12% of the taxable value of the designated property as of the entry date.

(3)  The rate of tax payable under section 22 (2) and (4) is 12% of the taxable value of the designated property at the time the property is used as described in section 22 (1) (b) or (3) (b).

 Taxable value if depreciation

24  If designated property, other than property acquired for resale, becomes subject to tax under sections 20 to 22, for the purposes of paragraph (b) of the definition of "taxable value", the taxable value of the designated property is the greater of the following amounts:

(a) the depreciated value, determined in accordance with the regulations, of the designated property

(i)  on the entry date, if the designated property becomes subject to tax under section 20 or 21, or

(ii)  at the time the designated property is used as described in section 22 (1) (b) or (3) (b), if the designated property becomes subject to tax under section 22;

(b) 50% of the purchase price of the designated property.

 Taxable value if trade-in allowed on purchase

25  If designated property of a purchaser is accepted at the time of sale by the seller on account of the purchase price of the designated property sold, for the purposes of paragraph (c) of the definition of "taxable value", the taxable value of the designated property purchased by the purchaser and subject to tax under section 19 is the amount, if any, by which the purchase price of that designated property exceeds the fair market value, at the time of sale, of the designated property accepted by the seller on account of the purchase price.

 Exempt from tax

26  A person is exempt from tax under this Part in respect of designated property if

(a) the person, or another person referred to in section 20 or 21, acquired the designated property at a sale that is

(i)  a taxable supply by a registrant under Part IX [Goods and Services Tax] of the federal Act, or

(ii)  an exempt supply under Part I of Schedule V to the federal Act, or

(b) the person, or another person referred to in section 20 or 21, imported the designated property from outside Canada.

 Deemed purchase price

27  If the director is of the opinion that the purchase price attributed to designated property by the person liable to pay tax under this Part does not represent the fair market value of the designated property,

(a) the director may determine the fair market value of the designated property, and

(b) for the purposes of this Part, the fair market value of the property as determined under paragraph (a) is deemed to be the purchase price of the designated property.

 Calculation of tax

28  The tax imposed under this Part must be

(a) calculated separately on every purchase, and

(b) calculated to the nearest cent, with 1/2 cent counted as one cent.

Part 6 — Tax Refunds

 Refund where no obligation to pay

29  If the director is satisfied that an amount has been paid as tax under this Act in circumstances where there was no legal obligation to pay the amount as tax, the director must pay from the consolidated revenue fund a refund of that amount to the person entitled to it.

 Refund authorized or required under regulations

30  The director,

(a) if authorized by the regulations, may pay from the consolidated revenue fund a refund of all or part of tax paid under this Act by an applicant for a refund, and

(b) if required by the regulations, must pay from the consolidated revenue fund a refund of all or part of tax paid under this Act by an applicant for a refund.

 Refund in accordance with Nisg̱a'a Nation Taxation Agreement

31  (1)  In this section:

"person" has the same meaning as "claimant" in paragraph 6 (b) of the Taxation Agreement;

"Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.

(2)  On application, and on receipt of evidence establishing that a person is entitled as provided in the Taxation Agreement to a refund of tax paid by the person under this Act, the director must pay that refund from the consolidated revenue fund to that person.

 Refund in accordance with treaty first nation tax treatment agreement

32  (1)  [Repealed 2011-11-24.]

(2)  On application, and on receipt of evidence establishing that a person is entitled under a tax treatment agreement to a refund of tax paid by the person under this Act, the director must pay that refund from the consolidated revenue fund to that person.

 Claim for refund

33  (1)  To claim a refund under this Part, other than under sections 31 and 32, a person must

(a) submit to the director a written application in the form and manner satisfactory to the director and signed by the person who paid the amount claimed, and

(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.

(2)  For the purposes of subsection (1) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a member of the board of directors or authorized employee of the corporation.

 Refund limits

34  (1)  Despite section 16 of the Financial Administration Act,

(a) a refund under this Part of less than $10 must not be made, and

(b) a refund under this Part must not be made on a claim for a refund that is made more than 4 years after the date on which the amount claimed was paid.

(2)  Despite the Limitation Act, an action for a refund under this Part must not be brought more than 4 years after the date on which the amount claimed was paid.

Part 7 — Administration

 Inspection and audit powers

35  (1)  Except as limited by subsections (3) and (4), to determine whether this Act and the regulations are being or have been complied with, the director may enter at any reasonable time the business premises occupied by a person, the premises where the records of the person are kept or a site at which designated property is kept, in order to do any of the following:

(a) inspect, audit and examine records;

(b) inspect or examine designated property.

(2)  A person occupying premises referred to in subsection (1) must

(a) produce all records or designated property as may be required by the director, and

(b) answer all questions of the director regarding the matters referred to in that subsection.

(3)  The power to enter a place under subsection (1) must not be used to determine whether an unnamed third party has complied with this Act and the regulations unless the place is

(a) the business premises occupied by a person who operates a marina, shipyard, airport or other premises or site where designated property is used or kept or a service is provided in respect of designated property, or

(b) the premises where the records of the person referred to in paragraph (a) are kept.

(4)  The power to enter a place under subsection (1) must not be used to enter a dwelling occupied as a residence without the consent of the occupier except under the authority of a warrant under subsection (5).

(5)  On being satisfied by evidence on oath that there are in a place records or other things for which there are reasonable grounds to believe that they are relevant to the matters referred to in subsection (1), a justice may issue a warrant authorizing a person named in the warrant to enter the place in accordance with the warrant in order to exercise the powers referred to in subsection (1).

(6)  When required by the director, a person must provide to the director all records that the director considers necessary to determine whether this Act and the regulations are being or have been complied with.

(7)  A person must not

(a) hinder, molest or interfere with a person doing anything that the person is authorized to do under this section, or

(b) prevent or attempt to prevent a person from doing anything that the person is authorized to do under this section.

 Assessments

36  (1)  If it appears from an inspection, audit or examination or from other information available to the director that a person has failed to pay an amount to the government as required under this Act, the director must

(a) estimate, in the manner and by the procedure the director considers adequate and expedient, the amount not paid, and

(b) make an assessment against the person for the estimated amount.

(2)  If it appears from an inspection, audit or examination or from other information available to the director that a person has received an energy rebate or a reimbursement refund or under this Act in an amount that was in excess of the amount that was due to the person, the director must make an assessment against the person in an amount equal to the excess amount.

(3)  If it appears from an inspection, audit or examination or from other information available to the director that a person has received an energy credit in an amount that was in excess of the amount that was due to the person, the director may make an assessment against the person in an amount equal to the excess amount.

(4)  Subject to subsection (5), in making an assessment under this section the director must not consider or include a period longer than 4 years before the date of the first notice of assessment.

(5)  In making an assessment under this section in relation to an energy allowance, the director must not consider or include a period longer than 2 years before the date of the first notice of assessment.

(6)  Despite subsections (4) and (5), in making an assessment under this section the director may consider and include any period if the assessment relates to a contravention of this Act or the regulations involving wilful default or fraud.

(7)  Despite subsections (4) and (5), the director may enter into a written agreement with a person in which the person waives subsection (4) or (5) and allows the director, in making an assessment under this section, to consider and include any period specified in the agreement.

 Penalties

37  In addition to any other penalty, the director may do any of the following:

(a) if the director is satisfied that a person evaded the payment of tax as required under this Act by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount evaded;

(b) in any case respecting an amount payable to the government under this Act other than a case referred to in paragraph (a), if the director is satisfied that a person failed to pay to the government an amount as required under this Act, impose on the person a penalty equal to 10% of the amount not paid;

(c) if the director is satisfied that a person obtained an energy allowance by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount of the energy allowance obtained;

(d) in any case respecting an energy allowance other than a case referred to in paragraph (c), if the director is satisfied that a person obtained an energy allowance to which the person was not entitled, impose on the person a penalty equal to 10% of the energy allowance obtained;

(e) if the director is satisfied that a registrant

(i)  provided a credit as if it were an energy credit to a person not entitled to the energy credit or failed to provide an energy credit to a person entitled to the energy credit, and

(ii)  did not exercise the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances,

impose on the registrant a penalty equal to the amount credited to the person who was not entitled to an energy credit or the amount of the energy credit that ought to have been provided to the person.

 Notice of assessment

38  (1)  On making an assessment under section 36 [assessments] or imposing a penalty under section 37 [penalties], the director must issue a notice of assessment to the person liable to pay the amount assessed or imposed.

(2)  Evidence that a notice of assessment under subsection (1) has been issued is proof, in the absence of evidence to the contrary, that the amount assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount assessed or imposed.

(3)  Subject to being amended, changed or varied on appeal or by reassessment, an assessment made or a penalty imposed under this Act is valid and binding despite any error, defect or omission in the assessment or penalty or in procedure.

 Irregularities

39  An assessment made, or a penalty imposed, by the director under this Act must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the issuing of the notice of assessment.

 Interest on amount payable

40  (1)  Subject to subsection (2), at any time the director may assess interest, calculated at the rate and in the manner prescribed, on an amount payable to the government under this Act from the time it was due or a later prescribed time.

(2)  The director must assess interest, calculated at the rate and in the manner prescribed, on an amount payable to the government under section 11, 12 (2), 16 or 36 (2) or (3) from the time it was due or a later prescribed time.

Part 8 — Appeals

 Appeal to minister

41  (1)  An appeal to the minister lies from a decision of the director about any of the following:

(a) a determination under section 27 [deemed purchase price];

(b) a determination under section 18 [director may determine attribution of amount];

(c) an energy rebate;

(d) a reimbursement under section 13 [reimbursement of energy credit];

(e) a refund under Part 6 [Tax Refunds];

(f) an assessment under section 36 [assessments] or 40 [interest on amount payable];

(g) an imposition of a penalty under section 37 [penalties].

(2)  Written notice of the appeal must be served on the minister within 90 days after the date on the director's notice of decision.

(3)  The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.

(4)  On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) affirm, amend or change the assessment, decision, amount imposed or nature of the assessment, and

(c) promptly notify the appellant in writing of the result of the appeal.

 Appeal to court

42  (1)  A decision of the minister under section 41 (4) may be appealed to the Supreme Court by way of a petition proceeding.

(2)  The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.

(3)  A petition must be filed in the court registry within 90 days after the date on the minister's notification of decision.

(4)  Within 14 days after the filing of the petition under subsection (3), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act and the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

(5)  An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

(6)  The court may

(a) dismiss the appeal,

(b) allow the appeal,

(c) vary the decision from which the appeal is made, or

(d) refer the decision back to the director for reconsideration.

(7)  An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.

 Collection of amount unaffected by pending appeal

43  (1)  Neither the giving of a notice of appeal by a person nor a delay in the hearing of an appeal

(a) affects the date of payment, the interest or penalties or any liability for payment provided under this Act in respect of the amount assessed or imposed that is the subject matter of the appeal, or

(b) delays the collection of the amount assessed or imposed.

(2)  If the director's or the minister's decision is set aside or the amount of an assessment or an amount imposed is reduced on appeal, the director must refund from the consolidated revenue fund to the appellant

(a) the amount or excess amount paid, and

(b) any additional interest or penalty imposed and paid.

Part 9 — Recovery of Amounts Owing

 Court action to recover amount owing

44  An amount owing to the government under this Act may be recovered by action in a court.

 Summary proceedings without action

45  (1)  If a person fails to pay an amount owing to the government under this Act, the director may issue a certificate specifying the amount owed and the name of the person who owes it.

(2)  The director may file with the Supreme Court a certificate issued under subsection (1).

(3)  A certificate filed under subsection (2) has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate.

 Alternate remedies

46  (1)  Remedies available to the government for the recovery of an amount owing under this Act may be exercised separately, concurrently or cumulatively.

(2)  The liability of a person for the payment of an amount owing under this Act is not affected by a fine or penalty imposed on or paid by the person for contravention of this Act.

 Attachment of funds

47  (1)  In this section, "taxpayer" means any person who is liable to pay to the government an amount under this Act.

(2)  If the director knows or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the director may demand that that person pay to the government on account of the taxpayer's liability under this Act all or part of the money otherwise payable to the taxpayer.

(3)  Without limiting subsection (2), if the director knows or suspects that a person is about to advance money to or make a payment on behalf of a taxpayer, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may demand that that person pay to the government on account of the taxpayer's liability under this Act the money that would otherwise be advanced or paid.

(4)  A demand under this section must be served by

(a) personal service,

(b) registered mail, or

(c) electronic mail or fax.

(5)  If under this section the director demands that a person pay to the government, on account of a taxpayer's liability under this Act, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand

(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and

(b) operates to require payments to the government out of each payment of the amount stipulated by the director in the demand.

(6)  Money or a beneficial interest in money in a savings institution

(a) on deposit to the credit of a taxpayer at the time a demand is served, or

(b) deposited to the credit of a taxpayer after a demand is served

is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in the taxpayer's capacity as a trustee.

(7)  A demand under this section continues in effect until

(a) the demand is satisfied, or

(b) 90 days after the demand is served,

whichever is earlier.

(8)  Despite subsection (7), if a demand is made in respect of a periodic payment referred to in subsection (5), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is served, in which case the demand ceases to have effect at the end of that period.

(9)  Money demanded from a person by the director under this section becomes payable

(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or

(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.

(10)  A person who fails to comply with a demand under subsection (2) or (5) is liable to pay to the government an amount equal to the amount that the person was required to pay under subsection (2) or (5).

(11)  A person who fails to comply with a demand under subsection (3) is liable to pay to the government an amount equal to the lesser of

(a) the aggregate of the money advanced or paid, and

(b) the amount that the person was required to pay under subsection (3).

(12)  The receipt of the director for money paid under this section is a sufficient discharge of the original liability to the extent of the payment.

(13)  Money paid by any person to the director in compliance with a demand under this section is deemed to have been paid by that person to the taxpayer.

 Lien

48  (1)  In this section:

"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;

"personal property registry" means the registry under the Personal Property Security Act.

(2)  If a person is required to pay an amount to the government under this Act and does not pay that amount, the director may register a lien

(a) against the real property of the person by registering a certificate of lien in the prescribed form in the appropriate land title office in the same manner that a charge is registered under the Land Title Act, and

(b) against the personal property of the person by registering a financing statement in the personal property registry.

(3)  On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount remaining unpaid and any related penalty or interest on that amount.

(4)  On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the personal property in which the person has a legal or equitable interest for the amount remaining unpaid and any related penalty or interest on that amount.

(5)  The director may correct the amount referred to in subsection (3) or (4) by registering a new lien in the revised amount and discharging the original lien.

(6)  A new lien registered under subsection (5) is deemed to be registered at the same time as the registration it revises.

(7)  Despite section 55 [confidentiality], on the written request of a person accompanied by the written consent of a named person, the director must disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.

 Notice of enforcement proceedings

49  (1)  Before taking proceedings for the recovery of an amount owing to the government under this Act, the director must give to the person who owes the amount notice of the director's intention to enforce payment.

(2)  Failure to give notice under subsection (1) does not affect the validity of proceedings taken for the recovery of an amount owing under this Act.

 Limitation period

50  (1)  In this section, "proceeding" means

(a) an action for the recovery of an amount owing to the government,

(b) the filing of a certificate,

(c) the making of a demand, and

(d) the registration or enforcement of a lien

under this Act.

(2)  A proceeding may be commenced at any time within 7 years after the date of an assessment of the amount claimed in the proceeding.

(3)  Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time.

Part 10 — Administrative Agreements and Appropriations

 Administrative agreements

51  On behalf of the government, the minister may enter into an agreement with the government of Canada respecting one or both of the following:

(a) any administrative matter relating to the sales tax agreement and its implementation;

(b) the administration and enforcement of Part IX [Goods and Services Tax] of the federal Act.

 Appropriations

52  (1)  In this section, "Provincial government" means that part of the government reporting entity referred to in paragraph (a) [government as reported through consolidated revenue fund] of the definition of "government reporting entity" in section 1 (1) of the Budget Transparency and Accountability Act.

(2)  Despite section 21 (3) of the Financial Administration Act, the minister may pay from the consolidated revenue fund any amount payable by the government under the sales tax agreement or an agreement entered into under section 51.

(3)  Despite section 21 (3) of the Financial Administration Act, any tax under Part IX [Goods and Services Tax] of the federal Act payable by the Provincial government in accordance with the sales tax agreement may be paid from the consolidated revenue fund.

Part 11 — General

 Appointment of director

53  The minister may appoint a person as director for the purpose of administering this Act.

 Delegation

54  (1)  The director may, in writing, delegate any of the director's powers or duties under this Act.

(2)  The delegation under subsection (1) may be to a named person or to a class of persons.

 Confidentiality

55  A person who has custody of or control over information or records under this Act must not disclose the information or records to any other person except as follows:

(a) in the course of administering or enforcing this or another taxation Act;

(b) in court proceedings relating to this or another taxation Act;

(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act;

(d) under an agreement that

(i)  is between the government and another government,

(ii)  relates to the administration or enforcement of taxation enactments, and

(iii)  provides for the disclosure of information and records to and the exchange of similar information with that other government;

(e) for the purpose of the compilation of statistical information by the government or the government of Canada.

 Demand for information

56  (1)  In this section:

"insurance agent" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act;

"insurance salesperson" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act.

(2)  For any purpose related to the administration or enforcement of this Act or the regulations, the director may, by demand notice, require from any person

(a) a return,

(b) any information or additional information,

(c) the production of any records, or

(d) a written statement.

(3)  The director may not impose on a person a requirement under subsection (2) to provide any information or record relating to an unnamed third party unless the director is imposing the requirement

(a) on an insurance agent or insurance salesperson in respect of an insurance contract relating to designated property effected on behalf of an unnamed third party by the insurance agent or insurance salesperson,

(b) on a common carrier in respect of a contract to transport designated property entered into with the common carrier by an unnamed third party,

(c) on a person who owns or operates a marina, shipyard or airport or provides storage or other services in respect of designated property for an unnamed third party, or

(d) on a prescribed person in respect of prescribed information or records or a prescribed matter in respect of designated property.

(4)  A demand notice under subsection (2)

(a) must be served by personal service, registered mail, electronic mail or fax,

(b) must specify a reasonable time by which the person must comply with the demand notice, and

(c) in relation to a requirement under subsection (2) (d), may require the written statement to be made by way of affidavit or statutory declaration.

(5)  A person on whom a demand notice is served under this section must comply with the notice within the time specified in the notice.

(6)  An affidavit by the director in which are stated the facts necessary to establish

(a) compliance by the director with this section, or

(b) default by a person on whom a demand was made under this section

must be admitted as evidence in any court and is proof, in the absence of evidence to the contrary, of the facts stated.

 Service of notices

57  (1)  If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if

(a) served on the person,

(b) sent by registered mail to the last known address of the person according to the records of the director, or

(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.

(2)  If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.

(3)  If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to have been served when sent.

(4)  If a person carries on business under a name or style other than the person's own name, the notice or document may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult employed at the place of business of the addressee.

(5)  If persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult employed at the place of business of the partnership.

(6)  In the case of personal service, a notice or document is deemed to have been validly served

(a) on a corporation, if it was delivered to any member of the board of directors, senior officer, liquidator or receiver manager of the corporation, and

(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.

(7)  Proof of the receipt by a person of any notice or document may be established in any court by showing that the notice or document was served or sent in a manner provided in this section, and the burden of proof is on the person seeking to establish the fact that the notice or document was not received by the person.

(8)  In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.

Part 12 — Offences and Penalties

 Offences and penalties

58  (1)  A person who contravenes section 55 [confidentiality] commits an offence and is liable to a fine of not more than $2 000.

(2)  A person who does any of the following commits an offence:

(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in an application, return, or other document required to be submitted or made under this Act;

(b) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in order to obtain an energy allowance;

(c) destroys, alters, mutilates, hides or otherwise disposes of a record to evade payment of an amount payable to the government under this Act;

(d) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive entry in a record related to an amount to be paid to the government under this Act;

(e) omits, or participates in, assents to or acquiesces in the omission of, a material particular in a record related to an amount to be paid to the government under this Act;

(f) refuses to produce a record, or hinders, molests or interferes with an inspection, audit or examination, or prevents or attempts to prevent a person from carrying out an inspection, audit or examination under this Act;

(g) wilfully, in any manner, fails to comply with this Act or the regulations;

(h) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or payment of an amount payable to the government under this Act;

(i) conspires with any person to do anything described in paragraphs (a) to (h).

(3)  A person who commits an offence under subsection (2) is liable

(a) to a fine of not more than $10 000 or to imprisonment for not more than 2 years or to both fine and imprisonment, and

(b) in addition, to a fine equal to the amount of any tax not paid.

(4)  In a prosecution under subsection (2), a certificate signed by the director stating the amount of tax referred to in subsection (3) (b) is evidence of the amount of tax referred to in subsection (3) (b).

 Onus of proof

59  In a prosecution for failure to pay an amount under this Act, the onus is on the accused to prove that the amount was paid to the government.

 Evidence — notice of assessment

60  In a prosecution, a notice of assessment issued under this Act is evidence that the amount stated in the notice of assessment is due and owing.

 Offence by corporation

61  If a corporation commits an offence under this Act, an employee, officer, member of the board of directors or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted or convicted.

 Time limit on prosecution

62  The time limit for laying an information for an offence under this Act is 6 years after the date that the facts on which the information is based arose.

 Section 5 of Offence Act

63  Section 5 [general offence] of the Offence Act does not apply to this Act or the regulations.

Part 13 — Regulations

 General regulation powers

64  (1)  The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2)  Without limiting subsection (1), the Lieutenant Governor in Council may make regulations respecting any matter for which regulations by the Lieutenant Governor in Council are contemplated by this Act.

(3)  The authority to make regulations under another provision of this Act does not limit subsection (1) or (2).

(4)  The Lieutenant Governor in Council may make regulations as follows:

(a) defining a word or expression used but not defined in this Act;

(b) providing for exemptions from one or more provisions of this Act, including, without limitation, regulations doing one or more of the following:

(i)  providing a full or partial exemption from the payment of tax under a provision of this Act;

(ii)  establishing circumstances in which an exemption applies;

(iii)  setting conditions of, or limitations on, the application of an exemption;

(c) respecting interest rates and the manner of calculating interest for the purposes of this Act;

(d) respecting records to be kept by

(i)  persons who must pay tax under this Act or who are exempt from paying tax under this Act, other than by reason of an exemption under section 26, and

(ii)  registrants who must provide an energy credit.

(5)  In making a regulation under this Act, the Lieutenant Governor in Council may do one or more of the following:

(a) delegate a matter to a person;

(b) confer a discretion on a person;

(c) make different regulations for different persons, designated property, energy products, places, things, uses or transactions, or classes of persons, designated property, energy products, places, things, uses or transactions;

(d) establish or define classes of persons, designated property, energy products, places, things, uses or transactions.

(6)  [Repealed 2010-5-210.]

 Regulations in relation to residential energy credit and rebate

65  The Lieutenant Governor in Council may make regulations as follows:

(a) respecting the provision of an energy credit, including, without limitation, the following:

(i)  determining the amount of a credit;

(ii)  establishing the circumstances in which a credit must not be provided;

(b) respecting the duties of a registrant required to provide an energy credit;

(c) respecting the payment of an energy rebate, including, without limitation, the following:

(i)  determining the amount of a rebate;

(ii)  establishing the circumstances in which a rebate must not be paid;

(d) respecting applications for an energy rebate;

(e) respecting the payment of a reimbursement under section 13, including, without limitation, the following:

(i)  determining the amount of a reimbursement;

(ii)  establishing the circumstances in which a reimbursement must not be paid;

(f) respecting applications for a reimbursement under section 14.

 Regulations in relation to tax on vehicles, boats and aircraft

66  The Lieutenant Governor in Council may make regulations as follows:

(a) respecting the manner of payment of tax under this Act, the filing of returns for the payment of tax and any other conditions or requirements affecting the payment of tax;

(b) for the purposes of section 30 [refund authorized or required under regulations], providing for a refund of all or part of tax paid under this Act, including, without limitation, regulations doing one or more of the following:

(i)  permitting or requiring the payment of a refund to a person or a class of persons;

(ii)  establishing circumstances in which a refund may or must be paid;

(iii)  setting conditions of, or limitations on, the payment of a refund.

 Regulations in relation to residential property rebates

67  The Lieutenant Governor in Council may make regulations respecting the issuance by the director of a statement respecting amounts owing to the government by a person for the purpose of a rebate in respect of residential property in British Columbia under section 256.21 of the federal Act, including, without limitation, the following:

(a) establishing the circumstances in which a statement may be issued;

(b) establishing the circumstances in which a statement may be revoked;

(c) setting conditions of, or limitations on, a statement;

(d) respecting fees for a statement or an application for a statement.

Part 14 — Plans and Reports Respecting Health Funding

 Preparation of plans and reports

68  (1)  In this section:

"health-related revenues", in relation to a fiscal year, means the following amounts to be or that have been collected or received by the government or credited in the fiscal year:

(a) the amount equal to the total of all amounts provided to the government as a Canada Health Transfer under the Federal-Provincial Fiscal Arrangements Act (Canada);

(b) the amount equal to the total of all amounts provided to the government as a Wait Times Reduction Transfer under the Federal-Provincial Fiscal Arrangements Act (Canada);

(c) the amount equal to the total of all amounts payable by the government of Canada to the government under the sales tax agreement less any amounts payable from the consolidated revenue fund under Part 4 [Residential Energy Credit and Rebate];

(d) the amount equal to the revenue collected under the Tobacco Tax Act;

(e) the amount equal to the premiums collected under the Medicare Protection Act;

(f) the amount equal to the amounts credited to the Health Special Account under the Health Special Account Act;

"health spending by function", in relation to a fiscal year, means the estimated or actual health expenses for the fiscal year as set out in the statement of expense by function in the fiscal forecast referred to in section 7 (1) (a) of the Budget Transparency and Accountability Act for the fiscal year.

(2)  The minister must annually prepare

(a) a health funding plan that meets the requirements set out in subsection (3), and

(b) a health funding report that meets the requirements set out in subsection (4).

(3)  A health funding plan must

(a) cover 3 consecutive fiscal years of the government beginning with the fiscal year following the fiscal year in which the plan is presented to the Legislative Assembly under section 69, and

(b) set out the following for each fiscal year covered by the plan:

(i)  a forecast of health-related revenues;

(ii)  a forecast of health spending by function.

(4)  A health funding report must

(a) cover 2 consecutive fiscal years of the government, ending with the fiscal year in which the report is presented to the Legislative Assembly under section 69, and

(b) set out the following for each fiscal year covered by the report:

(i)  the estimated or, if known, actual health-related revenues;

(ii)  the estimated or, if known, actual health spending by function incurred.

 Plans and reports presented to Legislative Assembly

69  At the same time that the main estimates for a fiscal year are presented to the Legislative Assembly, the minister must also present the following to the Legislative Assembly:

(a) the health funding plan referred to in section 68 (2) (a) for the fiscal year for which the main estimates are presented and the 2 subsequent fiscal years;

(b) the health funding report referred to in section 68 (2) (b) for the 2 fiscal years preceding the fiscal year for which the main estimates are presented.

Part 15 — Transitional Provisions

 Transition — regulations

70  [Repealed 2012-5-210.]

 Repealed

71  [Repealed 2010-5-211.]

 Transition — Balanced Budget and Ministerial Accountability Act

72  Despite sections 163 to 167 of this Act, sections 1 and 5 to 9 of the Balanced Budget and Ministerial Accountability Act and the regulations made for the purposes of section 5 (2) of that Act, as they read on February 14, 2011, continue to apply in respect of the restoration of the reduction in salary of the revenue minister for the 2010-2011 fiscal year.

 Transition — Income Tax Act

73  For the purpose of applying the definition of "eligible individual" in section 8.2 of the Income Tax Act in relation to the specified month of July 2010, the reference in paragraph (b) of that definition to "the preceding specified month" must be read as a reference to "on April 1, 2010".

Part 16 — Amendments to Hotel Room Tax Act

Amendments to Hotel Room Tax Act

[Note: See Table of Legislative Changes for the status of sections 74 to 85.]

Section(s) Affected Act
74-85 Hotel Room Tax Act

Part 17 — Amendments to Social Service Tax Act

Amendments to Social Service Tax Act

[Note: See Table of Legislative Changes for the status of sections 86 to 162.]

Section(s) Affected Act
86-162 Social Service Tax Act

Part 18 — Consequential and Related Amendments

Consequential and Related Amendments

[Note: See Table of Legislative Changes for the status of sections 163 to 204.]

Section(s) Affected Act
163-167 Balanced Budget and Ministerial Accountability Act
168-169 British Columbia Railway Act
170 Budget Measures Implementation Act, 2000
171 Business Corporations Act
172 Carbon Tax Act
173-174 Commercial Transport Act
175 Finance Statutes (Innovative Clean Energy Fund) Amendment Act, 2007
176 Financial Administration Act
177-178 Health Authorities Act
179-183 Income Tax Act
184-188 Motor Fuel Tax Act
189-192 Motor Vehicle Act
193 Partnership Act
194 Personal Property Security Act
195 Small Business and Revenue Statutes Amendment Act, 2007
196 Social Service Tax Amendment Act, 2004
197 Society Act
198 South Coast British Columbia Transportation Authority Act
199-200 Special Accounts Appropriation and Control Act
201 Sustainable Environment Fund Act
202-203 Tobacco Tax Act
204 Transportation Act

Amendments to this Act

Section(s) Affected Act
205-211 Consumption Tax Rebate and Transition Act

 Repeals

212  The Lieutenant Governor in Council may, by regulation, repeal sections 72 and 73.

 Commencement

213  The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

ItemColumn 1
Provisions of Act
Column 2
Commencement
1Anything not elsewhere covered by this tableThe date of Royal Assent
2Sections 1 and 2May 1, 2010
3Section 3July 1, 2014
4Sections 4 to 18May 1, 2010
5Sections 19 to 34July 1, 2010
6Section 35 (1) (a), (2) and (4) to (7)May 1, 2010
7Section 35 (1) (b) and (3)July 1, 2010
8Section 36May 1, 2010
9Section 37 (a)July 1, 2010
10Section 37 (b) to (e)May 1, 2010
11Sections 38 to 40May 1, 2010
12Section 41 (1) (a) and (e)July 1, 2010
13Section 41 (1) (b) to (d), (f) and (g) and (2) to (4)May 1, 2010
14Sections 42 to 55May 1, 2010
15Section 56 (1) and (3)July 1, 2010
16Section 56 (2) and (4) to (6)May 1, 2010
17Section 57May 1, 2010
18Section 58 (1), (2) and (3) (a)May 1, 2010
19Section 58 (3) (b) and (4)July 1, 2010
20Sections 59 to 65May 1, 2010
21Sections 66 and 67July 1, 2010
22Sections 68 to 71May 1, 2010
23Section 72February 15, 2011
24Sections 76 to 79July 1, 2010
25Section 88July 1, 2010
26Section 92July 1, 2010
27Section 97July 1, 2010
28Section 99July 1, 2010
29Section 100March 31, 2010
30Section 102July 1, 2010
31Sections 104 and 105July 1, 2010
32Section 108July 1, 2010
33Section 110July 1, 2010
34Section 112July 1, 2010
35Sections 114 to 123July 1, 2010
36Section 125July 1, 2010
37Sections 131 to 133July 1, 2010
38Sections 136 to 138July 1, 2010
39Sections 140 and 141July 1, 2010
40Section 146July 1, 2010
41Section 148July 1, 2010
42Sections 150 and 151July 1, 2010
43Section 157July 1, 2010
44Sections 160 and 161July 1, 2010
45Sections 163 to 167February 15, 2011
46Section 168July 1, 2010
47Section 169July 1, 2014
48Sections 171 to 173July 1, 2010
49Section 174July 1, 2014
50Sections 176 and 177July 1, 2010
51Section 178July 1, 2014
52Sections 184 and 185July 1, 2010
53Sections 187 to 189July 1, 2010
54Section 190July 1, 2014
55Section 191July 1, 2010
56Section 192July 1, 2014
57Sections 193 and 194July 1, 2010
58Section 197July 1, 2010
59Section 198July 1, 2014
60Section 200August 1, 2010
61Sections 202 to 209July 1, 2010
62Section 210July 1, 2012
63Section 211April 1, 2011

  Section 1 definitions "boat", "designated property", "entry date", "exempt use", "fair market value", "purchase price", "purchaser", "sale", "taxable value", "use" and "vehicle" were added by 2010-5-205(a), effective July 1, 2010.

  Section 1 definition "consideration" BEFORE amended by 2010-5-205(b), effective July 1, 2010.

"consideration" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act;

  Section 1 definition "energy product", paragraph (d) BEFORE amended by 2010-5-205(c), effective July 1, 2010.

(d) light fuel oil, as defined in Schedule 1 of the Carbon Tax Act, that is

(i)  for use in a furnace, boiler or open flame burner, and

(ii)  coloured in the manner in which fuel is coloured under the Motor Fuel Tax Act;

  Section 7 (a), (b) and (c) BEFORE amended by 2010-5-206, effective July 1, 2010.

(a) the physical possession of the property is transferred to the person in British Columbia and the person must pay tax under section 218.1 (1) (b) of the federal Act in respect of the property;

(b) the property is delivered or made available to the person in British Columbia, the person is resident in British Columbia or is a registrant, and the person must pay tax under section 218.1 (1) (c) of the federal Act in respect of the property;

(c) the supply of the property is made in British Columbia and the person must pay tax under section 218.1 (1) (d) of the federal Act in respect of the property;

  Part 5, sections 19 to 28 were enacted by 2010-5-19 to 28, effective July 1, 2010.

  Part 6, sections 29 to 34 were enacted by 2010-5-29 to 34, effective July 1, 2010.

  Section 32 (1) BEFORE repealed by 2011-11-24, effective June 2, 2011 (Royal Assent).

(1)  In this section, "tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that,

(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and

(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,

and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading.

  Section 35 (1) (part) BEFORE amended by 2010-5-207(a), effective July 1, 2010.

(1)  Except as limited by subsections (3) and (4), to determine whether this Act and the regulations are being or have been complied with, the director may enter at any reasonable time the business premises occupied by a person or the premises where the records of the person are kept, in order to do any of the following:

  Section 35 (1) (a) was added by 2010-5-35, effective July 1, 2010.

  Section 35 (1) (b) was added by 2010-5-35, effective July 1, 2010.

  Section 35 (2) (a) BEFORE amended by 2010-5-207(b), effective July 1, 2010.

(a) produce all records as may be required by the director, and

  Section 35 (3) was added by 2010-5-35, effective July 1, 2010.

  Section 36 (2) BEFORE amended by 2010-5-208, effective July 1, 2010.

(2)  If it appears from an inspection, audit or examination or from other information available to the director that a person has received an energy rebate or a reimbursement under this Act in an amount that was in excess of the amount that was due to the person, the director must make an assessment against the person in an amount equal to the excess amount.

  Section 37 (a) was added by 2010-5-37, effective July 1, 2010.

  Section 41 (1) (a) and (e) were added by 2010-5-41, effective July 1, 2010.

  Section 42 (1) and (2) BEFORE amended by 2010-5-209, effective July 1, 2010.

(1)  A decision of the minister under section 41 (4) may be appealed to the Supreme Court by way of an originating application.

(2)  The Rules of Court relating to originating applications apply, but Rule 49 does not apply.

  Section 55 (c) BEFORE amended by 2011-25-314, effective March 18, 2013 (BC Reg 131/2012).

[2011-25-314 was re-enacted by 2013-1-72, effective February 28, 2013.]

(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act;

  Section 56 (1) and (3) were added by 2010-5-56, effective July 1, 2010.

  Section 58 (3) (b), and (4) were added by 2010-5-58, effective July 1, 2010.

  Section 64 (6) BEFORE self-repeal by 2010-5-210, effective July 1, 2012.

(6)  A regulation made before July 1, 2012 under this Part may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.

  Section 66 was enacted by 2010-5-66, effective July 1, 2010.

  Section 67 was enacted by 2010-5-67, effective July 1, 2010.

  Section 70 BEFORE self-repeal by 2010-5-210, effective July 1, 2012.

 Transition — regulations

70  (1)  Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act;

(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act into operation;

(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties in bringing this Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;

(d) resolving any errors, inconsistencies or ambiguities in this Act.

(2)  A regulation under subsection (1) may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.

(3)  To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.

  Section 71 BEFORE self-repealed by 2010-5-211, effective April 1, 2011.

 Transition — health funding report

71  Despite sections 68 and 69, the health funding report referred to in section 68 (2) (b) that is presented to the Legislative Assembly at the same time that the main estimates for the 2011-2012 fiscal year are presented to the Legislative Assembly must cover only the 2010-2011 fiscal year.

  Section 72 was enacted by 2010-5-72, effective February 15, 2011.