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Part 11.1 — Inspections, Audits and Assessments
Division 1 — Interpretation and Application
"assessment" includes reassessment;
"exemption" means an exemption given under section 128;
"fee in lieu" means a fee stipulated in an exemption;
"forest revenue official" means a person who is designated as a forest revenue official under section 142.11 (2) and includes, other than in section 142.11, the commissioner;
"permit" means a permit referred to in section 129 (b);
"scale" has the same meaning as in section 93.
(2) This Part applies to the following:
(a) the harvesting of Crown timber if the harvesting occurs on or after March 30, 2006;
(b) stumpage and the payment of stumpage if the stumpage relates to Crown timber harvested on or after March 30, 2006;
(c) the removal from British Columbia of timber referred to in section 127.1 (a) or wood residue referred to in section 127.1 (b) if the removal occurs on or after November 25, 2021;
(d) a fee in lieu and the payment of a fee in lieu if the fee in lieu relates to
(i) a permit granted under an exemption on or after November 25, 2021, or
(ii) timber referred to in section 127.1 (a) or wood residue referred to in section 127.1 (b) that is removed from British Columbia on or after November 25, 2021.
Division 2 — Inspection and Collection of Information
142.11 (1) The revenue minister may designate a person by name or title as the commissioner.
(2) The commissioner may designate a person by name or title as a forest revenue official.
(3) The commissioner may delegate, with or without conditions, any of the commissioner's powers, functions or duties under this Part to a person or a class of persons.
142.2 (1) Subject to subsection (2), a forest revenue official may enter, at any reasonable time, on any land or premises and conduct an inspection or audit referred to in section 142.21 for the purposes of ensuring compliance with the provisions of this Act, the regulations or an agreement that relate to any of the following:
(a) the harvesting of Crown timber;
(b) stumpage or the payment of stumpage;
(c) the removal from British Columbia of timber referred to in section 127.1 (a) or wood residue referred to in section 127.1 (b);
(d) a fee in lieu or the payment of a fee in lieu.
(2) A forest revenue official may not enter a dwelling under subsection (1) unless a person who occupies the dwelling consents or a warrant authorizes the entry.
(3) If satisfied by evidence given under oath that entry into a dwelling is necessary in order to exercise the powers under section 142.21 (a), a justice may issue a warrant, subject to any conditions the justice considers appropriate, authorizing a forest revenue official to enter the dwelling.
(4) The commissioner may apply for a warrant under subsection (3) without notice to any other person.
142.21 A forest revenue official who enters on land or premises under section 142.2 may
(a) inspect or conduct an audit of any record, or inspect any thing or any activity, that is related to information or records required to be kept by the person or to be provided to the government under this Act or an agreement entered into under this Act, and
(b) require production of and copy any record referred to in paragraph (a).
142.3 (1) Subject to this section, a person who is required to keep records under this Act must keep each record in a prescribed category of records for a period of 6 years after the date the record was created.
(2) If a person referred to in subsection (1) files a document under section 142.6 (3) or (3.1) consenting to waive section 142.6 (1) and allowing the commissioner to consider a different period in making an assessment, the person must keep all records related to the making of the assessment for the longer of the following periods:
(a) 6 years after the date the record was created;
(b) 90 days after the waiver ceases to have effect.
(3) If a person referred to in subsection (1) is assessed under section 142.42 (1), 142.51 (4) or (5), 142.52 (4), (5) or (6) or 142.61 (1), (2) or (4), the person must keep all records related to the assessment for the longer of the following periods:
(a) 6 years after the date the record was created;
(b) the time for all appeals of the assessment has elapsed.
(4) On receipt of a written request, the commissioner may authorize the destruction of a record before the end of the period required under this section.
142.31 (1) For the purposes described in section 142.2 (1), a forest revenue official may require a person, by serving a demand notice on that person, to provide information and produce specified records that the person is required to keep or provide to the government.
(2) On receipt of a demand notice under subsection (1), a person must prepare and deliver to the forest revenue official the information and records required within the time specified in the demand notice.
(3) A forest revenue official must not require a person under subsection (1) to provide information or records relating to a person referred to in section 142.51 (4) (a) or (b) or 142.52 (4) or (5) (a) or (b) who is unnamed, unless
(a) the commissioner first obtains the authorization of a judge under subsection (5) of this section, or
(b) the requirement under subsection (1) is imposed in the circumstances, if any, prescribed for a person who is within a prescribed class of persons.
(4) The commissioner may apply for an authorization under subsection (5) with or without notice to any other person.
(5) A judge of the Supreme Court, subject to any conditions the judge considers appropriate, may make an order authorizing the commissioner to require a person under subsection (1) to provide information or records related to an unnamed person, if satisfied by evidence given under oath that
(a) the identity of the unnamed person referred to is ascertainable, and
(b) the requirement under subsection (1) is for the purpose of verifying that the unnamed person is in compliance with any obligation under this Act.
(6) If authorization is granted under subsection (5), a copy of the court order must be served together with the demand notice referred to in subsection (1).
(a) did not have notice of an application made under subsection (4), and
(b) is served with a court order granting an authorization under subsection (5),
the person, within 15 days of the service of the order, may apply to the Supreme Court for a review of the order.
(8) On hearing an application under subsection (7), a judge may
(a) cancel the authorization previously granted, if the judge is not satisfied that the conditions in subsection (5) (a) and (b) have been met, or
(b) confirm or vary the authorization, if the judge is satisfied that those conditions have been met.
(9) Nothing in subsection (1) affects solicitor-client privilege.
142.4 A forest revenue official who, under this Division, enters on land or premises, conducts an inspection or audit or requests information or records must provide proof of identity, on the request of the person who
(a) is in possession or apparent possession of the land or premises,
(b) has apparent custody or control of the records or property being inspected or audited, or
(c) is in charge of the activity being inspected or audited.
142.41 A person who
(a) is in possession or apparent possession of land or premises entered on by a forest revenue official under this Division,
(b) has apparent custody or control of records or property being inspected or audited, or
(c) is in charge of an activity being inspected or audited,
must produce, if and as requested by the forest revenue official,
(e) any information and any record required under section 142.21.
142.42 (1) If the commissioner is satisfied that a person has failed to comply with
(a) a demand notice served under section 142.31, or
(b) a request made under section 142.41 (e),
the commissioner may assess against the person, in addition to any other penalty, a penalty equal to the product obtained by multiplying $100 and the number of days during which the failure continues, to a maximum penalty of $10 000.
(2) Sections 142.7 to 142.81 apply in relation to an assessment made under subsection (1) of this section, as if an assessment made under subsection (1) of this section were an assessment made under a provision referred to in section 142.7 (a) to (c).
(3) This section and section 142.43 apply with respect to
(a) a demand notice under section 142.31, if the demand notice is served on or after the date this section comes into force, and
(b) a request under section 142.41 (e), if the request is made on or after the date this section comes into force.
142.43 (1) If the commissioner considers that a person has failed to comply with
(a) a demand notice served under section 142.31, or
(b) a request made under section 142.41 (e),
the commissioner may apply to the Supreme Court for either or both of the following:
(c) an order directing the person to comply with the demand notice or request;
(d) an order directing the directors and officers of the person to cause the person to comply with the demand notice or request.
(2) On application by the commissioner under this section, the Supreme Court may make an order it considers appropriate.
142.5 An affidavit by a forest revenue official that states the facts necessary to establish
(a) compliance with section 142.4 by the forest revenue official and default under section 142.41 by a person to whom a request was made, or
(b) default by a person served with a demand notice under section 142.31
must be admitted as evidence in any court and is proof, in the absence of evidence to the contrary, of the facts stated.
Division 3 — Assessment of Stumpage, Fees in Lieu, Penalties and Interest
142.51 (1) If it appears to the commissioner, from an inspection or audit of any records or from other information available, that one or more of the following has occurred, the commissioner may estimate, in accordance with subsections (2) and (3), the total amount of stumpage required to be paid in respect of the Crown timber harvested:
(a) some or all of the Crown timber harvested was
(iii) not reported in a scale, or
(iv) reported incorrectly in a scale;
(b) the volume or quantity or quality of some or all of the Crown timber was calculated on the basis of incorrect information provided by a cruise of the timber or on the basis of other incorrect information;
(c) the incorrect rate was applied to some or all of the Crown timber harvested;
(d) the information relating to the Crown timber harvested that is required to be provided to the government under this Act or under an agreement entered into under this Act was incomplete or inaccurate, or was not provided.
(2) In making an estimate under subsection (1), the commissioner must multiply
(a) the commissioner's estimate of the volume or quantity of the Crown timber harvested, and
(b) the sum of the commissioner's estimate of
(i) the rate of stumpage applicable to the Crown timber, and
(ii) the bonus bid, if any, offered or the bonus bid that in the opinion of the commissioner would likely have been offered in respect of the Crown timber harvested without authorization.
(3) The commissioner may make an estimate under subsection (2) (a) or (b) in a manner and form and by a procedure the commissioner considers adequate and expedient.
(4) If an estimate is made under subsection (1), the commissioner may assess
(a) the person who harvested the Crown timber, and
(b) a person who acquires, has acquired, deals in or has dealt in the Crown timber harvested
for the amount estimated under subsection (1), less the amount of stumpage that the government has previously billed for that Crown timber.
(5) After assessing a person under subsection (4), the commissioner may assess the amount of interest payable under section 130 (1) (b) (ii) on the amount assessed.
142.52 (1) If it appears to the commissioner, from an inspection or audit of any records or from other information available, that an amount of a fee in lieu is required to be paid in respect of a permit granted under an exemption, the commissioner may estimate the amount of the fee in lieu.
(2) If it appears to the commissioner, from an inspection or audit of any records or from other information available, that
(a) timber or wood residue to which an exemption applies has been removed from British Columbia, and
(b) a permit required under the exemption was not granted in respect of the removal of the timber or wood residue,
the commissioner may estimate the amount of the fee in lieu that would have been required to be paid in respect of the permit if the permit had been granted.
(3) The commissioner may make an estimate under subsection (1) or (2) in a manner and form and by a procedure the commissioner considers adequate.
(4) If an estimate is made under subsection (1), the commissioner may assess the holder of the permit for the amount estimated under that subsection.
(5) If an estimate is made under subsection (2), the commissioner may assess one or both of the following for the amount estimated under that subsection:
(a) the person who removed from British Columbia the timber or wood residue;
(b) a person who, for compensation or reward, arranged or facilitated the removal from British Columbia of the timber or wood residue.
(6) After assessing a person under subsection (4) or (5), the commissioner may assess the amount of interest payable under section 130 (1) (b) (iii) on the amount assessed.
(7) For the purposes of this Part and section 130,
(a) a fee in lieu estimated under subsection (1) is deemed to have been due on the date on which the permit was granted, and
(b) a fee in lieu estimated under subsection (2) is deemed to have been due on January 1 of the year in which the timber or wood residue referred to in that subsection was removed from British Columbia.
142.6 (1) Subject to subsections (2) to (4), in making an assessment under section 142.51 (4) or 142.52 (4) or (5), the commissioner must not consider or include a period greater than 6 years before the date of issue of the first notice of assessment issued with respect to the timber or wood residue that is the subject of the assessment.
(2) If an assessment under section 142.51 (4) or 142.52 (4) or (5) is based on one or more events that involve wilful default or fraud by a person, the commissioner may consider and include any period in making an assessment against the person under section 142.51 or 142.52, as applicable.
(3) If a person referred to in section 142.51 (4) (a) or (b) files a document with the commissioner in a form and containing the information required by the commissioner within a period of 6 years from the date stumpage would have been due if none of the events referred to in section 142.51 (1) (a) to (d) had occurred, consenting to waive subsection (1) of this section and to allow the commissioner in making an assessment under section 142.51 to consider a different period, the commissioner may consider any period to which the person consents.
(3.1) If a person referred to in section 142.52 (4) or (5) (a) or (b) files a document with the commissioner in a form and containing the information required by the commissioner within a period of 6 years from the date the fee in lieu referred to in section 142.52 (1) or (2), as applicable, is deemed to have been due under section 142.52 (7), consenting to waive subsection (1) of this section and to allow the commissioner in making an assessment under section 142.52 to consider a different period, the commissioner may consider any period to which the person consents.
(4) A waiver filed under subsection (3) or (3.1) continues in effect for 6 months after the person files with the commissioner a notice revoking the waiver in the form and containing the information required by the commissioner.
142.61 (1) If the commissioner is satisfied that an assessment against a person under section 142.51 (4) or 142.52 (4) or (5) is based on the person's wilful
(a) contravention of this Act, the regulations or an agreement entered into under this Act, or
(b) provision of a false or deceptive statement,
the commissioner may assess against the person, in addition to any other penalty, a penalty that does not exceed 100% of the assessment under that section.
(2) If the commissioner is satisfied that an assessment against a person under section 142.51 (4) or 142.52 (4) or (5) is based on the person's contravention of this Act, the regulations or an agreement entered into under this Act, the commissioner may assess against the person, in addition to any other penalty, a penalty that does not exceed 25% of the assessment under that section.
(3) If the commissioner assesses a penalty under subsection (1) against a person, the commissioner may not impose a penalty under subsection (2) with respect to the same assessment against that person.
(4) After assessing a penalty against a person under subsection (1) or (2), the commissioner may do the following:
(a) if the penalty is assessed in relation to an assessment made under section 142.51 (4), assess the amount of interest payable under section 130 (1) (b) (ii) on the amount assessed for the penalty;
(b) if the penalty is assessed in relation to an assessment made under section 142.52 (4) or (5), assess the amount of interest payable under section 130 (1) (b) (iii) on the amount assessed for the penalty.
142.7 In addition to any other money required to be paid to the government in the circumstances set out in section 130 (1.1), a person assessed under any of the following provisions must pay to the government the amount assessed under that provision:
(a) section 142.51 (4) or (5);
142.71 After making an assessment under a provision referred to in section 142.7 (a) to (c), the commissioner must serve on the person assessed a notice of assessment that sets out the amount assessed under the provision.
142.8 (1) A notice of assessment required to be served on a person under section 142.71 must be served in one of the following ways:
(a) by leaving the notice of assessment with the person;
(b) by sending the notice of assessment
(i) by ordinary mail or registered mail to the person's address,
(ii) by electronic mail to the person's electronic mail address, or
(iii) by facsimile to the person's facsimile number
as last known to the commissioner.
(2) A notice of assessment served in accordance with subsection (1) (b) is deemed to have been received on the date the notice of assessment was sent.
(3) If a person carries on business under a name or style other than the person's own name, the notice of assessment may be addressed to the name or style under which the person carries on business and, in the case of leaving the notice of assessment with a person, the notice of assessment is deemed to have been validly served if left with an adult person employed at the place of business of the addressee.
(4) If persons carry on business in partnership, the notice of assessment may be addressed to the partnership name and, in the case of leaving the notice of assessment with a person, the notice of assessment is deemed to have been validly served if left with one of the partners or left with an adult person employed at the place of business of the partnership.
(5) Proof of the receipt by a person of the notice of assessment may be established in any court by showing that the notice of assessment was sent in accordance with this section, and the burden of proof is on the person seeking to establish the fact that the notice of assessment was not received by that person.
142.81 (1) Evidence that an assessment has been made under a provision referred to in section 142.7 (a) to (c) is proof, in the absence of evidence to the contrary, that the amount assessed is due and owing in accordance with the notice of assessment referred to in section 142.71, and the onus of proving otherwise is on the person liable to pay the amount assessed.
(2) Subject to being amended, changed or varied on appeal under this Part, an amount assessed under a provision referred to in section 142.7 (a) to (c) is valid and binding despite any error, defect or omission in the estimate or assessment or in procedure.
Division 4 — Appeals of Assessments
142.9 (1) If a person disputes an assessment made under any of the following provisions, the person or the person's agent may appeal to the revenue minister in accordance with this section:
(b) section 142.51 (4) or (5);
(c) section 142.52 (4), (5) or (6);
(d) section 142.61 (1), (2) or (4).
(2) An appeal under this section may be commenced by serving a notice of appeal on the revenue minister within 90 days of the date that the notice of assessment referred to in section 142.71 is served on the appellant.
(b) be addressed to the revenue minister in the City of Victoria, and
(c) set out clearly the reasons for the appeal and all the facts relevant to it.
(4) On receiving the notice of appeal, the revenue minister must
(b) affirm, amend, change or vary the assessment or penalty, and
(c) promptly notify the appellant in writing of the result of the appeal.
(5) The revenue minister may, in writing and with or without conditions, delegate any of the revenue minister's powers, functions or duties under this section to a person or a class of persons.
142.91 (1) A decision of the revenue minister under section 142.9 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 commencing an appeal under this section must be filed in the court registry within 90 days of the date of the revenue minister's notification of the result of the appeal.
(4) Within 14 days of the filing of a petition under subsection (3), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act and in the petition 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 revenue minister.
(c) vary the decision from which the appeal is made, or
(d) refer the decision back to the commissioner for reconsideration.
142.92 Neither the serving of a notice of appeal by a person nor a delay in the hearing of the appeal
(a) affects the date of payment, the interest or penalties or the liability for payment in respect of the assessment that is the subject matter of the appeal, or
means a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out Part 11.1 of this Act;
"confidential information" means information of any kind and in any form, relating to one or more persons,
(a) that is obtained for the purposes of Part 11.1 of this Act by or on behalf of the revenue minister, or
(b) that is prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the person to whom the information relates;
"official" means any person
(a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or
(b) who was formerly so employed or engaged or formerly occupied such a position;
"police officer" means a police officer as defined in section 462.48 (17) of the Criminal Code;
"US state official" means any person
(a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of a state of the United States of America, or
(b) who was formerly so employed or engaged or formerly occupied such a position.
(2) Despite any other enactment or law, except as authorized by this section, an official must not
(a) knowingly provide, or knowingly allow to be provided, any confidential information to any person,
(b) knowingly allow any person to have access to any confidential information, or
(c) knowingly use any confidential information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section.
(3) Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
(4) Subsections (2) and (3) do not apply in relation to the following:
(a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under an Act of the Parliament of Canada;
(b) any legal proceedings relating to the administration or enforcement of any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty.
(5) Subject to subsection (6), an official may do one or more of the following:
(a) provide to any person confidential information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act or another Act administered by the minister, solely for those purposes;
(b) provide to any person confidential information that can reasonably be considered necessary for the purposes of determining
(i) any interest, penalty or other amount that is or may become payable by the person under this Act,
(ii) any refund to which the person is or may become entitled under this Act, or
(iii) any other amount that is relevant for the purposes of a determination under subparagraph (i) or (ii);
(c) provide confidential information as follows:
(i) to an official of the Department of Finance of the government of Canada, solely for the purposes of the formulation or evaluation of fiscal policy;
(ii) to an official solely for the purposes of the initial implementation of a fiscal policy;
(iii) to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of policy;
(iv) to an official of the ministry of the revenue minister, solely for the purposes of the formulation or evaluation of fiscal policy;
(v) to an official solely for the purposes of the administration or enforcement of an enactment of British Columbia that provides for the imposition or collection of a tax or duty;
(vi) to an official solely for the purposes of the administration or enforcement of an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty;
(vii) to an official solely for the purposes of the compilation of statistical information by the government or the government of Canada, as the case may be;
(viii) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government;
(d) provide confidential information to a US state official solely for the purposes of the administration or enforcement of an enactment of a state of the United States of America that provides for the imposition or collection of a tax or duty;
(e) provide confidential information, or allow inspection of or access to confidential information, as the case may be, under, and solely for the purposes of,
(i) sections 44 (1) and 61 (1) of the Freedom of Information and Protection of Privacy Act, or
(ii) sections 15, 16 and 17 of the Auditor General Act;
(f) provide confidential information as provided for 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;
(g) provide confidential information relating to a person
(ii) with the consent of the person, to any other person;
(h) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;
(i) provide confidential information solely for the purposes of sections 17, 18 and 19 of the Financial Administration Act;
(j) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by the government in respect of a period during which the authorized person was employed by, or engaged by or on behalf of, the government to assist in the administration or enforcement of this Act, to the extent that the information is relevant for the purpose;
(k) provide confidential information to a police officer, solely for the purposes of an investigation into whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if
(i) the confidential information can reasonably be considered necessary for the purpose of ascertaining, with respect to an official, or with respect to any person related to the official,
(A) the circumstances in which an offence under the Criminal Code may have been committed, or
(B) the identity of the person who may have committed an offence under the Criminal Code,
(ii) the official was or is engaged in the administration or enforcement of this Act, and
(iii) the offence can reasonably be considered to be related to the administration or enforcement of this Act;
(l) provide confidential information to, or allow inspection of or access to confidential information by, any person otherwise legally entitled to the information under a prescribed enactment of British Columbia, solely for the purposes for which the person is entitled to the information.
(6) Except in accordance with an information-sharing agreement entered into under section 142.931, an official must not, under subsection (5) (a) to (d) and (i) to (l) of this section, provide confidential information to, or allow inspection of or access to confidential information by,
(a) an official of a public body, as defined in the Freedom of Information and Protection of Privacy Act, other than the ministry of the revenue minister,
(b) an official of the government of Canada,
(c) an official of the government of another province, or
(7) An official may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.
(8) The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may make orders necessary to ensure that confidential information is not used or provided to any person for any purpose unrelated to the proceeding, including
(a) an order that the proceeding be held in private,
(b) an order banning publication of the confidential information,
(c) an order to conceal the identity of the person to whom the confidential information relates, and
(d) an order sealing the records of the proceeding.
(9) To the extent of any inconsistency or conflict with section 32 or 33 of the Freedom of Information and Protection of Privacy Act, this section applies despite that Act.
"confidential information" has the same meaning as in section 142.93;
"information-sharing agreement" means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in section 142.93 (5).
(2) The revenue minister may enter into an information-sharing agreement with
(a) a public body as defined in the Freedom of Information and Protection of Privacy Act,
(b) the government of Canada or an agency of that government,
(c) the government of a province or other jurisdiction in Canada or an agency of that government, or
(d) the government of a state of the United States of America or an agency of that government.
(3) Subject to subsection (4), confidential information obtained by the revenue minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement.
(4) Subsection (3) does not prevent
(a) any confidential information obtained by the revenue minister under an information-sharing agreement with the government of Canada or an agency of that government from being used or disclosed for the purpose of administering and enforcing an enactment administered by the revenue minister that provides for the imposition or collection of a tax or duty, or
(b) any confidential information obtained by the revenue minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.
(5) The Lieutenant Governor in Council may prescribe terms and conditions to be included in the information-sharing agreements entered into by the revenue minister.
(6) For the purposes of section 142.93 (6), an information-sharing agreement entered into before the coming into force of this section is considered to be an information-sharing agreement entered into by the revenue minister under this section.
142.94 Without limiting Division 3 of Part 12, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting inspections and audits conducted by forest revenue officials;
(b) respecting the conduct of appeals to the revenue minister under this Part;
(c) prescribing one or more categories of records for the purpose of section 142.3;
(d) prescribing a class of persons and circumstances for the purpose of section 142.31 (3);
(e) respecting assessments under this Part;
(f) requiring a person to keep records or types of records for the purposes of this Act or a provision of this Act.
Contents | Part 1 | Part 2 | Part 3 | Part 3.1 | Part 4 | Part 5 | Part 6 | Part 6.1 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 11.1 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19
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