Definitions

1   In this regulation:

"Act" means the Police Act;

"minister" means the Minister of Finance;

"municipal tax due date" means the later of the following:

(a) the first date by which property taxes are due to a municipality, without the addition of a penalty or interest, under Part 7 [Municipal Revenue] of the Community Charter;

(b) July 2.

[am. B.C. Reg. 171/2021, s. 1.]

Manner of paying instalments

2   A municipality collecting police taxes for a taxation year must pay instalments by electronic funds transfer.

[am. B.C. Reg. 171/2021, s. 2.]

Instalment of police taxes

3   A municipality collecting police taxes for a taxation year must, on or before the tenth business day after the municipal tax due date applicable to the municipality, pay to the minister an instalment equal to the balance of the police taxes collected by the municipality on or before the municipal tax due date after

(a) making adjustments, if any, referred to in section 66.41 [adjustments] of the Act, and

(b) deducting the administration fee, if any, authorized under section 66.9 [minister may authorize administration fee] of the Act.

[en. B.C. Reg. 171/2021, s. 3.]

Repealed

4   Repealed. [B.C. Reg. 171/2021, s. 4.]

Certified statements and other records

5   (1) Together with the instalment paid under section 3, a municipality must submit to the minister a statement certifying that the instalment was calculated in accordance with section 3 and that it is correct.

(2) A statement under subsection (1) must be certified by the collector or a person in another position authorized for that purpose by the municipality.

(3) An amount of police taxes paid by a municipality under section 66.51 (1) (b) or (3) [collection of police taxes in municipalities] of the Act must be certified as correct by the collector or a person in another position authorized for that purpose by the municipality.

[en. B.C. Reg. 171/2021, s. 5.]