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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

Part 4 — Miscellaneous

Appointments

75   There may be appointed in the ministry, under the Public Service Act, a Commissioner of Income Tax, together with those officers, clerks and employees considered necessary for the administration of this Act.

Delegation of powers

76   (1) The deputy head, with the approval of the minister, may authorize the Commissioner of Income Tax or any other officer of the ministry to perform and exercise duties imposed and powers conferred by this Act on the deputy head as may in the deputy head's opinion be conveniently performed or exercised by that officer.

(2) The performance or exercise of the duties or powers referred to in subsection (1) by the officer authorized under that subsection is of the same effect as if they were performed or exercised by the deputy head.

Duty of public bodies to provide information

77   (1) In this section, "public body" has the same meaning as in the Freedom of Information and Protection of Privacy Act.

(2) A public body must, on the written request of any of the following persons, provide without charge the information the person considers necessary for the purpose of administering and enforcing the Act:

(a) the deputy head;

(b) the Commissioner of Income Tax;

(c) an officer authorized by the deputy head.

Timber harvest information

77.1   (1) In this section, "timber harvest information" means

(a) the name and address of persons who harvest timber in British Columbia and the applicable timber mark number,

(b) the volume of timber harvested in British Columbia by each of those persons, and

(c) any stumpage paid or payable to the government by each of those persons.

(2) Without limiting any provision of this or any other enactment, the Provincial minister, the federal minister, if a collection agreement is in effect, and the minister responsible for the administration of the Forest Act may

(a) collect timber harvest information that is relevant to the administration and enforcement of this Act, and

(b) share with each other, in accordance with an information-sharing agreement entered into under section 65 of this Act, timber harvest information that is relevant to the administration and enforcement of this Act.

British Columbia Assessment Authority must provide information

77.2   Without limiting section 77, the British Columbia Assessment Authority must provide, without charge, assistance and access to its records to the minister and the Commissioner of Income Tax.

Costs and expenses

78   The costs and expenses incurred for the purposes of this Act must, in the absence of any special appropriation of the Legislature available for that purpose, be paid out of the consolidated revenue fund.

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16