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This Act is current to April 24, 2024
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Income Tax Act

[RSBC 1996] CHAPTER 215

1Definitions and interpretation
Part 1 — Income Tax
Division 1 — Liability for Tax
2Liability for tax
Division 2 — Individual Income Tax
4.1Amount of tax payable
4.3Personal credits
4.301BC tax reduction credit
4.31Age credit
4.32Pension credit
4.33Adoption expense credit
4.36BC education coaching tax credit
4.37Tax credit for volunteer firefighters and search and rescue volunteers
4.4Charitable and other gifts
4.5Medical expense credit
4.51Credit for mental or physical impairment
4.6Tuition credit
4.62Unused tuition and education tax credits
4.63Credit for interest on student loan
4.64Credit for EI premium and CPP contribution
4.65Transfer of unused credits to spouse or common-law partner
4.66Tuition tax credit transferred
4.67Transfer of unused credits to parent or grandparent
4.68Minimum tax credit
4.69Dividend tax credit
4.7Overseas employment tax credit
4.71Foreign tax credit
4.72Supplementary credit for 2000 taxation year
4.721BC mining flow-through share tax credit
4.722Political contributions
4.73Restrictions on credits: trusts
4.74Restrictions on credits: year of bankruptcy
4.75Restrictions on credits: income earned outside BC
4.76Restrictions on credits: part-year residents
4.77Restrictions on credits: non-residents
4.78Credits in separate returns
4.79Order of making deductions
4.8Minimum tax
4.81CPP/QPP disability benefits for previous years
4.82Qualifying retroactive lump sum pension payments
4.83Lump sum pension payment
4.84Tax on split income
4.85Apportionment of additional taxes
4.87Bankrupt individuals
8Refundable sales tax credit
8.1Climate action tax credit
8.2BC harmonized sales tax credit
8.3Renter's tax credit
13.01Definitions for climate action dividend
13.02Climate action dividend
13.03Climate action dividend cannot be attached or assigned
13.04Climate action dividend — general
13.05Climate action dividend — no further assessments, determinations or decisions
13.06Climate action dividend regulations
13.07Application of federal provisions — interpretation for BC early childhood tax benefit
13.071BC early childhood tax benefit
13.08Application of federal provisions to BC early childhood tax benefit — rules about eligible individuals and their spouses or common-law partners
13.081BC early childhood tax benefit cannot be attached or assigned
13.09BC early childhood tax benefit regulations
13.091Application of federal provisions — interpretation for BC family benefit
13.092BC family benefit
13.093Application of federal provisions to BC family benefit — rules about eligible individuals and their spouses or common-law partners
13.094BC family benefit cannot be attached or assigned
13.095BC family benefit regulations
13.1Net employee investment tax credit
13.2Refunds to mutual fund trusts
Division 3 — Corporate Income Tax
14Corporation income tax
14.1Corporate straddle provision
16Small business rate
17Two-year tax holiday for new small businesses
18Appeal of refusal or rescission of certificate of eligibility
18.1Order of making deductions
Division 4 — Individual and Corporate Income Tax
19.1Logging tax deduction
20.1Farmers' food donation tax credit
21Small business venture capital tax credit
25Qualifying environmental trusts: tax and tax credit
25.1Mining exploration tax credit
Division 5 — Returns, Assessments and Appeals
29Application of federal provisions — returns of income and assessments of tax
30Reassessment and amended return
31Instalment payments: farmers and fishers
32Instalment payments: other individuals
33Application of federal provision — payments by corporations
34Application of federal provisions — returns, payments and interest
35Refund for tax credits
36Amount on which instalment calculated
37Application of federal provisions — failure to file return or corporate return and failure to provide information
38Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal
39Application of federal provisions — penalty for late or deficient instalments
39.1Application of federal provisions — misrepresentation of tax matter by third party
40Application of federal provisions — refunds
41Application of federal provisions — objections to assessments and extension of time
42Appeal by taxpayer
45Application of federal provisions — irregularities, extension of time and private hearings
46Court practice
Part 2 — Administration and Enforcement
47Application of federal provisions — administration, interest, garnishment and proceedings to collect
48Power to make regulations
49Application of federal provisions — debts to Her Majesty
50Application of federal provisions — certificates
52Application of federal provisions — acquisition of debtor's property
53Application of federal provisions — payment of money seized from tax debtor
54Application of federal provisions — seizure of goods
55Application of federal provisions — taxpayer leaving Canada or defaulting
56Application of federal provisions — withholding taxes
57Application of federal provisions — liability of directors
58Books and records
59Application of federal provisions — inspections, privilege, information returns and corporate execution
61Offence and penalty
62Application of federal provisions — further offences
63Powers of federal minister
64Communication of information and related offences
65Information-sharing agreements
66Application of federal provisions — liability of officer or agent of corporation
67Application of federal provisions — restriction on power of court
68Procedure and evidence
68.1Anti-avoidance rule
68.2Reportable transactions
Part 3 — Collection of Tax
69Collection agreement
70Payments on account
71No action against persons withholding tax
72Relief of taxpayer
73Non-agreeing provinces
74Enforcement of judgments
Part 4 — Miscellaneous
76Delegation of powers
77Duty of public bodies to provide information
77.1Timber harvest information
77.2British Columbia Assessment Authority must provide information
78Costs and expenses
Part 5 — Film and Television Tax Credit
79Definitions and interpretation
80Basic tax credit
80.1Scriptwriting tax credit
81Regional tax credit if principal photography begins before April 1, 2003
81.1Regional tax credit if principal photography begins after March 31, 2003
81.11Distant location regional tax credit
81.2Digital animation, visual effects and post-production tax credit
82Film training tax credit
82.1Production services tax credit
82.2Regional production services tax credit
82.21Distant location production services tax credit
82.3Digital animation, visual effects and post-production services tax credit
83No credit available if section 17 deduction made
83.1May not claim both accredited production and eligible production credits
84Deemed payment
84.1Notice of intention to claim production services tax credit
85Application for tax credit
86Eligibility certificate
87Completion certificate
87.1Accreditation certificate
87.2Amendments to certificates
87.3When notice deemed not to have been given
88Revocation of certificates
89Notice of refusal or revocation
90Tax credit must be reimbursed
91Recovery of debt
92Reconsiderations and certification appeals
93Powers of audit
94Minister and Commissioner may require information regarding certificates
95Collection and sharing of information
96Power to make regulations
Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit
97.1Interpretation — taxation year of partnerships
98Refundable tax credit available
99Non-refundable tax credit available
99.1Credit amount in respect of a partnership
100Renunciation of tax credit
101Amalgamations and wind ups
102No credit available if section 17 deduction made
102.1Recapture of tax credit corporations
102.11Recapture of amounts — partnership
102.2Recapture rules do not apply to specified non-arm's length transfers
102.3Recapture of tax credit from non-arm's length purchasers — corporations
102.4Recapture of amounts from non-arm's length purchasers — partnerships
102.5Recapture of tax credit by corporation in respect of a partnership
102.6Recapture of amounts — tiered partnership
103Filing requirements
Part 7 — British Columbia Manufacturing and Processing Tax Credit
105Non-refundable tax credit available
107Renunciation of tax credit
108Amalgamations and wind ups
109No credit available for year in which section 17 deduction made
110Filing requirements
Part 8 — Book Publishing Tax Credit
111Definitions and interpretation
112Book publishing tax credit
113Deemed payment
114Filing requirements
115Power to make regulations
Part 9 — Training Tax Credits
Division 1 — Definitions
Division 2 — Tax Credits for Individuals
117Application of this Division
118Basic tax credit for individuals
119Completion tax credit for individuals
119.1Certification tax credit for individuals
120Enhanced tax credit for individuals
Division 3 — Tax Credits for Employers
121Definition for this Division
122Basic tax credit for employers
123Completion tax credit for employers
124Enhanced tax credit for employers
124.1Enhanced tax credit for employers — eligible apprentice
124.2No credits for eligible industry employer
125Restrictions on credits: multiple employers
126Restrictions on credits: partnership
Division 3.1 — Tax Credits for Shipbuilding and Ship Repair Industry Employers
126.1Definitions for this Division
126.2Basic tax credit for eligible industry employers
126.3Completion tax credit for eligible industry employers
126.4Enhanced tax credit for eligible industry employers
126.5Restrictions on credits: multiple eligible industry employers
126.6Restrictions on credits: partnership
Division 4 — Administration
127Deemed payment
128Filing requirements
129Powers of audit
130Collection and sharing of information
131Power to make regulations
Part 10 — Interactive Digital Media Tax Credit
133Eligibility for tax credit
134Interactive digital media tax credit
135Deemed payment
137Reconsiderations and appeals
138Filing requirements
139Powers of audit
140Power to make regulations
Part 11 — Home Renovation Tax Credit for Seniors and Persons with Disabilities
142Home renovation tax credit for seniors and persons with disabilities
143Part-year residents
146Relationship to other credits
147Deemed payment of tax
148Filing requirements
149Powers of audit
150Power to make regulations
Part 12 — BC First-Time New Home Buyers' Bonus
152Tax credit for first-time new home buyers
153Deemed payment of tax
154Application for tax credit
155Determination of tax credit
156Determination period
157Determination valid and binding
158Notice to commissioner of subsequent assessment
159Payment of tax refund
160Tax refund cannot be attached or assigned
161Imposition of administrative penalty
162Administrative penalties
163Waiver or cancellation of penalty
164Appeal to minister
165Liability for recoverable amount
166Collection of recoverable amount
167Powers of audit
168Application of other provisions
170Delegation of powers
171Power to make regulations
Part 13 — Natural Gas Tax Credit
Division 1 — Definitions
Division 2 — Natural Gas Tax Credit
173Natural gas tax credit
174Credit calculation change
175Tax calculation change
176Amalgamations and wind ups
Division 3 — Cost of Natural Gas
177Definitions for this Division
178Deemed purchase of natural gas
179Cost of natural gas notionally acquired in month
180Notional cost of natural gas notionally acquired in month
181Transportation cost for natural gas notionally acquired in month
Division 4 — Administration
182Definition for this Division
183Application for tax credit
184Determination of tax credit
185Deemed payment of tax
186Payment of tax refund
187Determination period
188Rules relating to determinations
189Notice of determination
190Notice to commissioner of subsequent assessment
191Imposition of administrative penalty
192Administrative penalties
193Waiver or cancellation of penalty
194Interest payable to government under this Part
195No interest if full payment within 30 days
196Waiver or cancellation of interest
197Interest on tax refunds
198Excess refund
199Liability for amounts owing to government
200Collection of amounts owing to government
201Appeal to Provincial minister
202Appeal to court
204Collection of amounts owing not affected by pending appeal
205If decision set aside or amount reduced on appeal
Division 5 — General
207Powers of audit
208Delegation of powers
209Collection and sharing of information
210Application of other provisions
211Volume, heating value and sampling of natural gas
212When documents are filed with or given to commissioner or Provincial minister
213Power to make regulations
Part 14 — Emergency Benefit for Workers
215Eligibility for emergency benefit
216Application for tax credit
217Determination of tax credit
218Payment of emergency benefit
219Notice to commissioner if individual no longer eligible for emergency benefit
220Determination period
221Overpayment cannot be attached or assigned
222Imposition of administrative penalty
223Administrative penalties
224Waiver or cancellation of penalty
225Interest payable to government under this Part
226No interest if full payment within 30 days
227Waiver or cancellation of interest
228Appeal to Provincial minister
229Appeal to court
231Individual to repay amount
232Liability for amounts owing to government
233Collection of amounts owing to government
234Powers of audit
235Delegation of powers
236Application of other provisions
238Power to make regulations
239Repeal by regulation
Part 15 — Recovery Benefit
241Eligibility for recovery benefit
242Amount of recovery benefit
243Application for tax credit
244Determination of tax credit
245Payment of recovery benefit
246Notice to commissioner
247Determination period
248Overpayment cannot be attached or assigned
249Imposition of administrative penalty
250Administrative penalties
251Waiver or cancellation of penalty
252Interest payable to government under this Part
253No interest if full payment within 30 days
254Waiver or cancellation of interest
255Appeal to Provincial minister
256Appeal to court
258Individual to repay amount
259Liability for amounts owing to government
260Collection of amounts owing to government
261Powers of audit
262Delegation of powers
263Application of other provisions
264Offences — recovery benefit
266Limitation period for prosecution
267When documents are filed with or given to commissioner or Provincial minister
269Power to make regulations
270Repeal by regulation
Part 16 — Clean Buildings Tax Credit
271 Definitions
272 Clean buildings tax credit
273 Credit amount in respect of partnerships
274 Amalgamations and wind ups
275 Bankruptcy
276 Deemed payment
277 Certification
278 Revocation of certificates
279 Notice of refusal or revocation
280 Reconsiderations and appeals
281 Filing requirements
282 Powers of audit
283 Power to make regulations