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This Act is current to May 10, 2023
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


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 officers of government to provide information

77   All commissioners and other officers, clerks, and sub-agents of the Ministry of Agriculture and Lands throughout British Columbia, the registrars of titles, government agents, mining recorders, gold commissioners and other officers or agents of the government of British Columbia must, on the written request of the deputy head or other authorized officer, provide him or her without charge with the information he or she considers necessary for the purposes of this Act.

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   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