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This Act is current to July 14, 2021
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 14 — Emergency Benefit for Workers

Definitions

214   In this Part:

"commissioner" means the Commissioner of Income Tax;

"determination" includes a redetermination;

"emergency benefit" means the emergency benefit for workers under this Part for the 2019 taxation year.

Eligibility for emergency benefit

215   (1) An individual is eligible for an emergency benefit if the individual meets all the following requirements:

(a) any of the following applies:

(i) the individual

(A) is entitled to receive an income support payment under the Canada Emergency Response Benefit Act, and

(B) has not repaid or is not required to repay all of the income support payments received under the Canada Emergency Response Benefit Act;

(ii) the individual would have been entitled to receive an income support payment under the Canada Emergency Response Benefit Act if

(A) that Act read in accordance with subsection (6) of this section, and

(B) the individual had made an application in accordance with that Act on the date the individual's application for the emergency benefit was filed under section 216 of this Act;

(iii) the individual

(A) is entitled to receive an employment insurance emergency response benefit under Part VIII.4 of the Employment Insurance Act (Canada), and

(B) has not repaid or is not required to repay all of the employment insurance emergency response benefits received under Part VIII.4 of the Employment Insurance Act (Canada);

(b) the individual was a resident of British Columbia at the end of March 15, 2020;

(c) the individual is not receiving assistance under a prescribed assistance program during a prescribed period, except assistance received for a prescribed reason;

(d) the individual has applied for the emergency benefit in accordance with section 216 of this Act.

(2) Despite subsection (1), an individual is not eligible for an emergency benefit if the individual is confined to a prison or similar institution for a period of at least 90 days that includes March 15, 2020.

(3) For the purposes of this Part, an individual must file before January 1, 2021 a return of income under section 29 for the 2019 taxation year.

(4) If an individual has been paid an amount under this Part and the individual has not filed a return of income in accordance with subsection (3), the commissioner may determine that the individual is not eligible for the emergency benefit.

(5) Despite subsection (1), if a notice of determination is sent to an individual under section 217 (3) after a determination under subsection (4) of this section, the individual is deemed never to have been eligible for the emergency benefit.

(6) For the purposes of subsection (1) (a) (ii),

(a) the reference to "March 15, 2020" in section 5 (1) of the Canada Emergency Response Benefit Act must be read as a reference to "March 1, 2020",

(b) the reference to "at least 14 consecutive days within the four-week period in respect of which they apply for the payment" in section 6 (1) (a) of the Canada Emergency Response Benefit Act must be read as a reference to "at least 14 consecutive days that begin on or after March 1, 2020 and before March 15, 2020", and

(c) the Canada Emergency Response Benefit Act must be read without reference to section 6 (1) (b) (ii) of that Act.

Application for tax credit

216   (1) An individual who wishes to claim an emergency benefit must file with the commissioner an application for the emergency benefit

(2) The application must be filed in the form and manner, and contain the information, required by the commissioner.

(3) In addition to the application, the individual must file with the application, or within a later period approved by the commissioner, any other information or records required by the commissioner.

(4) An application under this section must be filed on or before December 2, 2020.

Determination of tax credit

217   (1) The commissioner must examine an application and other information or records filed under section 216 and determine whether the individual is eligible for an emergency benefit.

(2) If the commissioner determines that an individual is eligible for an emergency benefit, the commissioner may send to the individual a notice of determination.

(3) If the commissioner determines that an individual is not eligible for an emergency benefit, the commissioner must send to the individual a notice of determination.

(4) A notice may be in the form and sent in the manner determined by the commissioner.

(5) In determining whether an individual is eligible for an emergency benefit, the commissioner is not bound by an application or other information or records filed by or on behalf of the individual.

Payment of emergency benefit

218   (1) An overpayment of $1 000 on account of an individual's liability under this Act for the 2019 taxation year is deemed to have arisen if the individual has claimed and is eligible for an emergency benefit.

(2) If an overpayment is deemed to have arisen under subsection (1), the Provincial minister must pay, out of the consolidated revenue fund, the amount of the overpayment after the commissioner determines the individual is eligible for the emergency benefit.

(3) The amount payable under subsection (2) must be paid by electronic funds transfer.

(4) Despite the Financial Administration Act and the Interest on Overdue Accounts Payable Regulation, B.C. Reg. 215/83, no interest is payable by the government with respect to the amount payable under subsection (2).

Notice to commissioner if individual no longer eligible for emergency benefit

219   (1) If an individual receives an amount paid under section 218 and the individual no longer meets all of the eligibility requirements in section 215 (1), the individual must file a notice with the commissioner on or before the later of

(a) June 30, 2021, and

(b) the date that is 30 days after the earliest of the following, as applicable:

(i) the date the individual repaid all of the income support payments the individual received under the Canada Emergency Response Benefit Act;

(ii) the date the individual received notice that the Minister of Employment and Social Development for Canada has determined that the individual is not entitled to the income support payments the individual received under the Canada Emergency Response Benefit Act;

(iii) the date the individual no longer meets the eligibility requirement in section 215 (1) (a) (ii) of this Act;

(iv) the date the individual received assistance referred to in section 215 (1) (c) of this Act;

(v) the date the individual repaid all of the employment insurance emergency response benefit under Part VIII.4 of the Employment Insurance Act (Canada);

(vi) the date the individual received notice that the Minister of Employment and Social Development for Canada has determined that the individual is not entitled to the employment insurance emergency response benefit payments the individual received under Part VIII.4 of the Employment Insurance Act (Canada).

(2) The notice must be filed in the form and manner, and contain the information, required by the commissioner.

(3) In addition to the notice, the individual must file with the notice any other information or records required by the commissioner.

Determination period

220   The commissioner may determine eligibility for an emergency benefit, or determine and impose any penalty payable under this Part,

(a) subject to paragraph (b), on or before December 2, 2023, or

(b) at any time,

(i) if any individual has made any misrepresentation or committed any fraud in filing an individual's application or in filing information or records under this Part,

(ii) to give effect to a waiver or cancellation of a penalty under section 224 [waiver or cancellation of penalty], or

(iii) to give effect to a decision of the Provincial minister under section 228 [appeal to Provincial minister] or a decision of a court under section 229 [appeal to court].

Overpayment cannot be attached or assigned

221   An overpayment payable under section 218

(a) cannot be charged or given as security,

(b) cannot be assigned except under a prescribed Act,

(c) cannot be garnished or attached,

(d) is exempt from execution or seizure, and

(e) cannot be retained by way of set-off under the Financial Administration Act.

Imposition of administrative penalty

222   (1) The commissioner may determine and impose a penalty on an individual who is liable to a penalty under section 223.

(2) If the commissioner imposes a penalty on an individual, the commissioner must send to the individual a notice of determination that specifies the amount of the penalty imposed.

Administrative penalties

223   (1) An individual who knowingly or under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed under this Part makes, or participates in, assents to or acquiesces in the making of, a statement or omission in an application, return, report, notice or other record filed with the commissioner that results in any individual receiving a payment under this Part for which the individual is not eligible, or that would have resulted in any individual receiving a payment under this Part for which the individual is not eligible if eligibility had been determined on the basis of the information provided in the application, return, report, notice or other record, is liable to a penalty of $3 000.

(2) An individual who fails to file with the commissioner a notice in accordance with section 219 is liable, in respect of each failure, to a penalty of $10 for each day after which the notice was required to be filed under that section, to a maximum of $250.

Waiver or cancellation of penalty

224   The commissioner may at any time waive or cancel all or part of any penalty otherwise payable by an individual under this Part.

Interest payable to government under this Part

225   (1) If an amount is deemed under section 231 [individual to repay amount] to be an amount payable by an individual, the individual is liable to pay interest on the amount from the later of

(a) the date the amount to be repaid was paid under this Part to the individual, and

(b) October 1, 2020

until the date of payment.

(2) An individual must pay to the government interest on a penalty imposed under this Part as follows:

(a) in the case of a penalty under section 223 (1) [gross negligence], from the later of

(i) the date on which the application, return, report, notice or other record was filed, and

(ii) October 1, 2020

until the date of payment;

(b) in the case of a penalty under section 223 (2) [failure to file notice], from the later of

(i) the date of the notice of determination that specifies the amount of the penalty imposed, and

(ii) October 1, 2020

until the date of payment.

(3) Interest payable to the government under this Part must be calculated at the prescribed rate and in the prescribed manner.

No interest if full payment within 30 days

226   Despite any other provision of this Part, if

(a) a notice of determination or statement of account sent to an individual by the commissioner specifies an amount that is owing to the government under this Part by the individual, and

(b) the individual, within 30 days after the date on the notice of determination or statement of account, pays the amount owing in full,

interest is not payable on the amount owing from the date on the notice of determination or statement of account until the date of payment.

Waiver or cancellation of interest

227   The commissioner may at any time waive or cancel all or part of any interest otherwise payable by an individual under this Part.

Appeal to Provincial minister

228   (1) An individual may appeal to the Provincial minister an imposition of a penalty under section 222.

(2) An appeal under subsection (1)

(a) must be made within 90 days after the date on the notice of determination in respect of the matter being appealed, and

(b) must be made by serving a notice of appeal on the Provincial minister by mailing the notice to that minister.

(3) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.

(4) On receipt of all relevant information from the commissioner and the notice of appeal, the Provincial minister must

(a) confirm, reverse or vary the commissioner's decision or determination, and

(b) notify the appellant in writing of the minister's decision.

(5) The Provincial minister may authorize any officer of the ministry to perform and exercise duties imposed and powers conferred on the Provincial minister by this section as may in the Provincial minister's opinion be conveniently performed or exercised by that officer.

(6) The performance or exercise by the officer authorized under subsection (5) of the duties or powers referred to in that subsection is of the same effect as if the duties or powers were performed or exercised by the Provincial minister.

Appeal to court

229   (1) A decision of the Provincial minister under section 228 (4) in respect of an appeal to the Provincial minister under section 228 (1) may be appealed to the Supreme Court by way of a petition proceeding.

(2) The Supreme Court Civil Rules relating to petition proceedings, other than Rule 18-3, apply to appeals under this section.

(3) A petition must be filed in the court registry within 90 days after the date of the Provincial minister's decision.

(4) In a petition filed under this section, the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

(5) Within 14 days after the filing of a petition under this section, the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.

(6) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the Provincial minister.

(7) The court may

(a) dismiss the appeal,

(b) allow the appeal,

(c) vary the decision from which the appeal is made, or

(d) refer the decision back to the commissioner for reconsideration.

(8) [Repealed 2021-18-33.]

Irregularities

230   A determination made under this Part must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the notice of determination.

Individual to repay amount

231   If it appears from an inspection, audit, examination or investigation or from other information available to the commissioner that an amount has been paid under this Part to an individual who is not entitled to receive that amount, the amount paid is deemed to be an amount that became payable by the individual to the government on the day on which the amount was paid to the individual.

Liability for amounts owing to government

232   An individual is liable to pay to the government the following:

(a) the amount that was paid to the individual under this Part if the individual is not entitled to receive that amount;

(b) the amount of any penalties imposed on the individual under section 222 [imposition of administrative penalty];

(c) the amount of any interest payable by the individual to the government under this Part.

Collection of amounts owing to government

233   Part 5 [Recovery of Amounts Owing] of the Employer Health Tax Act applies for the purpose of collecting an amount that is owing to the government under this Part.

Powers of audit

234   Without limiting any provision of this Act or the federal Act, for the purpose of determining eligibility for the tax credit under this Part, the commissioner has powers equivalent to the federal minister under sections 231 to 231.5 and 231.7 of the federal Act, and for that purpose those sections apply.

Delegation of powers

235   (1) The commissioner may authorize any other officer of the ministry to perform and exercise duties imposed and powers conferred on the commissioner by this Part as may in the commissioner's opinion be conveniently performed or exercised by that officer.

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

Application of other provisions

236   (1) A tax credit under this Part is not to be considered in applying any of the following provisions:

(a) section 31 [instalment payments: farmers and fishers];

(b) section 32 [instalment payments: other individuals];

(c) section 34 [returns, payments and interest];

(d) section 35 [refund for tax credits];

(e) section 36 [amount on which instalment calculated];

(f) section 37 [failure to file return or corporate return and failure to provide information];

(g) section 39 [penalty for late or deficient instalments];

(h) section 39.1 [misrepresentation of tax matter by third party];

(i) section 40 [refunds].

(2) The following provisions do not apply for the purposes of this Part, except to the extent provided in this Part:

(a) section 1 (8.1) [interpretation];

(b) section 29 [returns of income and assessments of tax];

(c) section 30 [reassessment and amended return];

(d) section 38 [failure to report income, false statement or omission and burden of proof on appeal];

(e) section 41 [objections to assessments and extension of time];

(f) section 42 [appeal by taxpayer];

(g) section 43 [reply];

(h) section 44 [procedure];

(i) section 45 [irregularities, extension of time and private hearings];

(j) section 46 [court practice];

(k) section 47 [administration, interest, garnishment and proceedings to collect];

(l) section 49 [debts to Her Majesty];

(m) section 50 [certificates];

(n) section 51 [warrant];

(o) section 52 [acquisition of debtor's property];

(p) section 53 [payment of money seized from tax debtor];

(q) section 54 [seizure of goods];

(r) section 55 [taxpayer leaving Canada or defaulting];

(s) section 59 [inspections, privilege, information returns and corporate execution];

(t) section 61 [offence and penalty];

(u) section 62 [further offences];

(v) section 70 [payments on account].

Administration

237   (1) Despite any collection agreement, the Provincial minister must administer and enforce this Part.

(2) Despite section 69 (3) [collection agreement], the federal minister is not authorized to use, perform or exercise any of the powers, duties or discretions of the Provincial minister under this Part.

Power to make regulations

238   (1) Without limiting section 48 (1) and (2) [power to make regulations], the Lieutenant Governor in Council may make regulations as follows:

(a) prescribing assistance programs, periods and reasons for the purposes of section 215 (1) (c);

(b) prescribing Acts for the purposes of section 221 (b);

(c) prescribing interest rates and the manner of calculating interest for the purposes of this Part;

(d) defining a word or expression used but not defined in this Part.

(2) In making regulations under subsection (1) (a), the Lieutenant Governor in Council may prescribe different periods for different prescribed assistance programs.

(3) A regulation made under this section may be made retroactive to May 1, 2020 or a later date, and if made retroactive is deemed to have come into force on the specified date.

Repeal by regulation

239   After December 31, 2023, the Lieutenant Governor in Council may repeal this Part by regulation.

Part 15Recovery Benefit

Definitions

240   (1) In this Part:

"cohabiting spouse or common-law partner" has the same meaning as in section 122.6 of the federal Act;

"commissioner" means the Commissioner of Income Tax;

"determination" includes a redetermination;

"eligible relation", in relation to an individual, means

(a) the eligible spouse of the individual,

(b) another individual who, on December 18, 2020, is the cohabiting spouse or common-law partner of the individual, if that cohabiting spouse or common-law partner is, but for section 241 (1) (c) to (e) and (4), eligible for the recovery benefit, or

(c) a child of the individual, if,

(i) for the month of January or February 2021, the child is a dependent child, within the meaning of the Employment and Assistance Act or the Employment and Assistance for Persons with Disabilities Act, of the individual, or

(ii) on December 18, 2020,

(A) the child is less than 19 years of age,

(B) the child ordinarily resides with the individual,

(C) the individual is the parent who primarily fulfils the responsibility for the care and upbringing of the child and is not a shared-custody parent in respect of the child, and

(D) the child is not a person in respect of whom a special allowance under the Children's Special Allowances Act (Canada) is payable for December 2020;

"eligible spouse", in relation to an individual, means, subject to subsection (2), another individual who, for the month of January or February 2021, is the spouse, within the meaning of the Employment and Assistance Act or the Employment and Assistance for Persons with Disabilities Act, of the individual;

"family income", in relation to an individual, means the total of

(a) the individual's relevant income for the 2019 taxation year, and

(b) the relevant income of the cohabiting spouse or common-law partner of the individual for the 2019 taxation year, if the cohabiting spouse or common-law partner is the individual's qualified relation for the purposes of determining the amount of the recovery benefit under section 241 (1);

"individual" does not include a trust;

"qualified relation", in relation to an individual, means

(a) another individual who, on December 18, 2020, is the cohabiting spouse or common-law partner of the individual, if the cohabiting spouse or common-law partner is, but for section 241 (1) (c) to (e) and (4), eligible for the recovery benefit, or

(b) a child of the individual, if, on December 18, 2020,

(i) the child is less than 19 years of age,

(ii) the child ordinarily resides with the individual,

(iii) the individual is the parent who primarily fulfils the responsibility for the care and upbringing of the child and is not a shared-custody parent in respect of the child,

(iv) the child is not eligible for the recovery benefit,

(v) the individual does not have a cohabiting spouse or common-law partner who is, but for section 241 (4), eligible for the recovery benefit, and

(vi) the child is not a person in respect of whom a special allowance under the Children's Special Allowances Act (Canada) is payable for December 2020;

"recovery benefit" means the recovery benefit under this Part, or under section 241 (1) or (3) if specified, for the 2019 taxation year;

"relevant income", in relation to an individual for the 2019 taxation year, means,

(a) if section 114 of the federal Act applies to the individual in respect of the 2019 taxation year, the amount determined under section 114 (a) of the federal Act in respect of the individual for the 2019 taxation year,

(b) if the individual was not resident in Canada at any time in the 2019 taxation year, the amount that would have been the individual's income for the 2019 taxation year had the individual been resident in Canada throughout the 2019 taxation year,

(c) in any other case but subject to paragraph (d), the individual's income for the 2019 taxation year, or

(d) if the individual became bankrupt in 2019, the individual's income for all taxation years that end in 2019, including the individual's income for the taxation year before, during and after the period of bankruptcy and any amount determined under paragraph (a), (b) or (c);

"shared-custody parent" has the same meaning as in section 122.6 of the federal Act except that the reference to "qualified dependant" in that section is to be read as referring to a child who, on December 18, 2020, is less than 19 years of age.

(2) For the purposes of this Part, an individual is not an eligible spouse if information required by the commissioner in respect of that individual as an eligible spouse is not received by the commissioner on or before June 30, 2021.

Eligibility for recovery benefit

241   (1) Subject to subsection (2), an individual is eligible for the recovery benefit if the individual meets all the following requirements:

(a) the individual is resident in British Columbia on December 18, 2020;

(b) the individual, on December 18, 2020,

(i) is at least 19 years of age, or

(ii) is less than 19 years of age and is

(A) a parent residing with the individual's child who is a qualified relation of the individual, or

(B) a cohabiting spouse or common-law partner of another individual;

(c) the individual

(i) has filed a return of income under section 150 of the federal Act for the 2019 taxation year, or

(ii) becomes resident in Canada after December 31, 2019;

(d) if the individual has a cohabiting spouse or common-law partner on December 18, 2020,

(i) the cohabiting spouse or common-law partner has filed a return of income under section 150 of the federal Act for the 2019 taxation year,

(ii) the individual has claimed a deduction under section 118 (1) (a) of the federal Act for the 2019 taxation year in respect of the cohabiting spouse or common-law partner, or

(iii) the cohabiting spouse or common-law partner was not resident in Canada at any time in the 2019 taxation year;

(e) the individual has applied for the recovery benefit in accordance with section 243 of this Act.

(2) An individual is not eligible for the recovery benefit under subsection (1) if the individual

(a) is eligible for the recovery benefit under subsection (3),

(b) is, on December 18, 2020, a person described in section 149 (1) (a) or (b) of the federal Act,

(c) is deceased before December 18, 2020, or

(d) is confined to a prison or similar institution for a period of at least 90 days that includes December 18, 2020.

(3) An individual is eligible for the recovery benefit if

(a) the individual receives any of the following for the month of January or February 2021:

(i) income assistance under the Employment and Assistance Act, other than a child who receives assistance under the authority of the Child in the Home of a Relative Program Transition Regulation, B.C. Reg. 48/2010;

(ii) a Provincial senior's supplement under the Employment and Assistance Act;

(iii) disability assistance under the Employment and Assistance for Persons with Disabilities Act, other than a child who receives assistance under the authority of the Child in the Home of a Relative Program Transition Regulation, B.C. Reg. 48/2010;

(iv) hardship assistance under the Employment and Assistance Act or the Employment and Assistance for Persons with Disabilities Act, and

(b) the commissioner receives, on or before June 30, 2021, information regarding the receipt of an amount described in paragraph (a) by the individual.

(4) Despite subsections (1) and (3) but subject to subsection (5), if an individual is the eligible spouse or cohabiting spouse or common-law partner of another individual on December 18, 2020 and both of those individuals would be, but for this subsection, eligible for the recovery benefit, only the individual that the commissioner designates is eligible for the recovery benefit.

(5) If an individual or the cohabiting spouse or common-law partner of the individual has a child referred to in paragraph (c) (i) of the definition of "eligible relation", subsection (4) of this section does not apply unless the individual and the cohabiting spouse or common-law partner are the eligible spouses of each other.

(6) If a child is an eligible relation of more than one individual, or is an eligible relation of an individual and the qualified relation of another individual, and those individuals would be, but for this subsection, eligible for a recovery benefit with the child as the eligible relation or qualified relation, only the individual that the commissioner designates is eligible for the amount of the recovery benefit with the child as an eligible relation or qualified relation.

Amount of recovery benefit

242   (1) The amount of the recovery benefit for an individual who is eligible for the recovery benefit under section 241 (1) is the greatest of the following:

(a) if an individual has no qualified relation, the positive amount, if any, equal to $500 less 2% of the amount by which the individual's relevant income for the 2019 taxation year exceeds $62 500;

(b) if an individual has a qualified relation, the positive amount, if any, equal to $1 000 less 2% of the amount by which the individual's family income exceeds $125 000;

(c) $10, if

(i) an individual has no qualified relation and the individual's relevant income for the 2019 taxation year is equal to or less than $87 500, or

(ii) an individual has a qualified relation and the individual's family income is equal to or less than $175 000.

(2) The amount of the recovery benefit for an individual who is eligible for the recovery benefit under section 241 (3) is as follows:

(a) if an individual has no eligible relation, $500;

(b) if an individual has an eligible relation, $1 000.

Application for tax credit

243   (1) An individual who wishes to claim the recovery benefit under section 241 (1) must file with the commissioner an application for the recovery benefit.

(2) If the individual has a cohabiting spouse or common-law partner who is a qualified relation on December 18, 2020, the individual must claim that cohabiting spouse or common-law partner as the individual's qualified relation in the application.

(3) The application must be filed in the form and manner, and contain the information, required by the commissioner.

(4) An application under this section must be filed on or before June 30, 2021.

Determination of tax credit

244   (1) The commissioner must examine an application and other information or records filed under section 243 and determine whether the individual is eligible for the recovery benefit under section 241 (1) or (3) and the amount of the recovery benefit.

(2) The commissioner may determine whether an individual is eligible for the recovery benefit under section 241 (3) and the amount of the recovery benefit.

(3) The commissioner may redetermine

(a) whether an individual is eligible for the recovery benefit under section 241 (1) or (3), or

(b) the amount of the recovery benefit.

(4) Subject to subsection (5), the commissioner must send to an individual a notice of determination after determining whether the individual is eligible for the recovery benefit and, if eligible, the amount of the recovery benefit.

(5) The commissioner is not required to send to an individual a notice of determination if

(a) there is no change in the amount of the recovery benefit for the individual after the redetermination, or

(b) the commissioner designates under section 241 (4) the cohabiting spouse or common-law partner of the individual as eligible for the recovery benefit.

(6) A notice may be in the form and sent in the manner determined by the commissioner.

(7) The commissioner

(a) is not bound by an application or other information or records supplied by or on behalf of, or in respect of an individual, and

(b) may determine the amount of recovery benefit despite the supply of the application or other information or records by or on behalf of, or in respect of the individual.

Payment of recovery benefit

245   (1) An overpayment on account of an individual's liability under this Act for the 2019 taxation year is deemed to have arisen if the commissioner determines the individual is eligible for the recovery benefit.

(2) If an overpayment is deemed to have arisen under subsection (1), the Provincial minister must pay, out of the consolidated revenue fund, the amount of the overpayment.

(3) The amount of the overpayment is the amount of the recovery benefit determined under section 242.

(4) Despite subsection (3) of this section or section 16 of the Financial Administration Act,

(a) if after a redetermination the amount of the recovery benefit increases by less than $10, the amount of the increase in the overpayment payable is deemed to be nil, or

(b) a payment of an amount related to this Part of less than $10 must not be made, in any other case.

(5) If an amount is paid under this Part to an individual and, after payment, the commissioner determines that some or all of the amount is to be paid under this Part to the cohabiting spouse or common-law partner of the individual, the amount determined by the commissioner as to be paid to the cohabiting spouse or common-law partner of the individual is deemed to have been paid to the cohabiting spouse or common-law partner of the individual.

(6) If an individual is eligible for the recovery benefit under section 241 (1), the amount payable under subsection (2) of this section must be paid by electronic funds transfer.

(7) Despite the Financial Administration Act and the Interest on Overdue Accounts Payable Regulation, B.C. Reg. 215/83, no interest is payable by the government with respect to the amount payable under subsection (2).

Notice to commissioner

246   (1) An individual who receives the recovery benefit further to being eligible under section 241 (1) must file a notice with the commissioner if

(a) the individual is notified of a change in the individual's relevant income for the 2019 taxation year that would result in a reduction in the amount of the individual's recovery benefit,

(b) the individual has a cohabiting spouse or common-law partner who is a qualified relation on December 18, 2020 and the individual is notified of a change in the cohabiting spouse or common-law partner's relevant income for the 2019 taxation year that would result in a reduction in the amount of the individual's recovery benefit, or

(c) there is a change in who is claimed as the qualified relation of the individual.

(2) The individual must file the notice with the commissioner on or before the later of

(a) September 30, 2021, and

(b) the date that is 90 days after the individual is notified of the change referred to in subsection (1) (a) or (b).

(3) The notice must be filed in the form and manner, and contain the information, required by the commissioner.

(4) In addition to the notice, the individual must file with the notice any other information or records required by the commissioner.

Determination period

247   The commissioner may determine eligibility for the recovery benefit, or determine and impose any penalty payable under this Part, within the following time periods:

(a) the later of the following:

(i) 3 years after the date the initial notice of determination is sent under section 244 [determination of tax credit];

(ii) the end of the day that is one year after the day that is the earlier of

(A) the day that the commissioner is notified under section 246 (2), and

(B) the day on which the commissioner receives notification from the taxing authority under this Act that the individual or the individual's cohabiting spouse or common-law partner has been issued a notice of assessment that has a change relevant to the calculation of the individual's recovery benefit;

(b) at any time,

(i) if any individual has made any misrepresentation or committed any fraud

(A) in filing an individual's application, or

(B) in filing information or records under this Part,

(ii) to give effect to a waiver or cancellation of a penalty under section 251 [waiver or cancellation of penalty], or

(iii) to give effect to a decision of the Provincial minister under section 255 [appeal to Provincial minister] or a decision of a court under section 256 [appeal to court].

Overpayment cannot be attached or assigned

248   An overpayment payable under section 245

(a) cannot be charged or given as security,

(b) cannot be assigned,

(c) cannot be garnished or attached,

(d) is exempt from execution or seizure, and

(e) cannot be retained by way of set-off under the Financial Administration Act.

Imposition of administrative penalty

249   (1) The commissioner may determine and impose a penalty on an individual who is liable to a penalty under section 250.

(2) If the commissioner imposes a penalty on an individual, the commissioner must send to the individual a notice of determination that specifies the amount of the penalty imposed.

Administrative penalties

250   (1) In this section, "excess payment" means

(a) a payment under this Part for which the individual is not eligible, or

(b) an amount by which the recovery benefit that would have been claimed by the individual, if the amount of the recovery benefit had been determined on the basis of the information provided in the application, return, report, notice or other record, exceeds the recovery benefit for which the individual is eligible.

(2) An individual who knowingly or under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed under this Part makes, or participates in, assents to or acquiesces in the making of, a statement or omission in an application, return, report, notice or other record filed with the commissioner that results in an excess payment is liable to a penalty equal to the greater of

(a) $100, and

(b) the amount equal to 300% of the excess payment.

(3) An individual who fails to file with the commissioner a notice in accordance with section 246 is liable, in respect of each failure, to a penalty of $10 for each day after which the notice was required to be filed under that section, to a maximum of $250.

Waiver or cancellation of penalty

251   The commissioner may at any time waive or cancel all or part of any penalty otherwise payable by an individual under this Part.

Interest payable to government under this Part

252   (1) If an amount is deemed under section 258 [individual to repay amount] to be an amount payable by an individual, the individual is liable to pay interest on the amount from the date the amount to be repaid was paid under this Part to the individual until the date of payment.

(2) An individual must pay to the government interest on a penalty imposed under this Part as follows:

(a) in the case of a penalty under section 250 (2) [gross negligence], from the date on which the application, return, report, notice or other record was filed until the date of payment;

(b) in the case of a penalty under section 250 (3) [failure to file notice], from the date of the notice of determination that specifies the amount of the penalty imposed until the date of payment.

(3) Interest payable to the government under this Part must be calculated at the prescribed rate and in the prescribed manner.

No interest if full payment within 30 days

253   Despite any other provision of this Part, if

(a) a notice of determination or statement of account sent to an individual by the commissioner specifies an amount that is owing to the government under this Part by the individual, and

(b) the individual, within 30 days after the date on the notice of determination or statement of account, pays the amount owing in full,

interest is not payable on the amount owing from the date on the notice of determination or statement of account until the date of payment.

Waiver or cancellation of interest

254   The commissioner may at any time waive or cancel all or part of any interest otherwise payable by an individual under this Part.

Appeal to Provincial minister

255   (1) An individual may appeal the following to the Provincial minister:

(a) a determination of eligibility for or the amount of the recovery benefit under section 244 for which a notice of determination is issued;

(b) an imposition of a penalty under section 249.

(2) An appeal under subsection (1)

(a) must be made after April 20, 2021 and on or before the later of

(i) September 30, 2021, and

(ii) the date that is 90 days after the date on the notice of determination in respect of the matter being appealed, and

(b) must be made by serving a notice of appeal on the Provincial minister by mailing the notice to that minister.

(3) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.

(4) On receipt of all relevant information from the commissioner and the notice of appeal, the Provincial minister must

(a) confirm, reverse or vary the commissioner's decision or determination, and

(b) notify the appellant in writing of the minister's decision.

(5) The Provincial minister may authorize any officer of the ministry to perform and exercise duties imposed and powers conferred on the Provincial minister by this section as may in the Provincial minister's opinion be conveniently performed or exercised by that officer.

(6) The performance or exercise by the officer authorized under subsection (5) of the duties or powers referred to in that subsection is of the same effect as if the duties or powers were performed or exercised by the Provincial minister.

Appeal to court

256   (1) A decision of the Provincial minister under section 255 (4) in respect of an appeal to the Provincial minister under section 255 (1) may be appealed to the Supreme Court by way of a petition proceeding.

(2) The Supreme Court Civil Rules relating to petition proceedings, other than Rule 18-3, apply to appeals under this section.

(3) A petition must be filed in the court registry within 90 days after the date of the Provincial minister's decision.

(4) In a petition filed under this section, the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

(5) Within 14 days after the filing of a petition under this section, the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.

(6) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the Provincial minister.

(7) The court may

(a) dismiss the appeal,

(b) allow the appeal,

(c) vary the decision from which the appeal is made, or

(d) refer the decision back to the commissioner for reconsideration.

Irregularities

257   A determination made under this Part must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the notice of determination.

Individual to repay amount

258   If it appears from an inspection, audit, examination or investigation or from other information available to the commissioner that an amount has been paid under this Part to an individual who is not entitled to receive that amount, the amount paid is deemed to be an amount that became payable by the individual to the government on the day on which the amount was paid to the individual.

Liability for amounts owing to government

259   An individual is liable to pay to the government the following:

(a) the amount by which the recovery benefit that was paid to the individual under this Part exceeds the recovery benefit that the individual is entitled to receive;

(b) the amount of any penalties imposed on the individual under section 249 [imposition of administrative penalty];

(c) the amount of any interest payable by the individual to the government under this Part.

Collection of amounts owing to government

260   (1) Division 2 of Part 7 [Recovery of Amounts Owing] of the Speculation and Vacancy Tax Act applies for the purpose of collecting an amount that is owing to the government under this Part, except that, in addition to any other necessary modifications, references in that Division to the "administrator" are to be read as references to the "commissioner" under this Part.

(2) Neither the giving of a notice of appeal by a person nor a delay in the hearing of an appeal

(a) affects the date an amount that is owing to the government under this Part and that is the subject matter of the appeal is payable under this Part,

(b) affects the amount of interest payable on an amount that is owing to the government under this Part and that is the subject matter of the appeal, or

(c) delays the collection of an amount that is owing to the government under this Part and that is the subject matter of the appeal, or any interest payable under this Part on that amount.

Powers of audit

261   Without limiting any provision of this Act or the federal Act, for the purpose of determining eligibility for the tax credit under this Part, the commissioner has powers equivalent to the federal minister under sections 231 to 231.5 and 231.7 of the federal Act, and for that purpose those sections apply.

Delegation of powers

262   (1) The commissioner may authorize any other officer of the ministry to perform and exercise duties imposed and powers conferred on the commissioner by this Part as may in the commissioner's opinion be conveniently performed or exercised by that officer.

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

Application of other provisions

263   (1) A tax credit under this Part is not to be considered in applying any of the following provisions:

(a) section 31 [instalment payments: farmers and fishers];

(b) section 32 [instalment payments: other individuals];

(c) section 34 [returns, payments and interest];

(d) section 35 [refund for tax credits];

(e) section 36 [amount on which instalment calculated];

(f) section 37 [failure to file return or corporate return and failure to provide information];

(g) section 39 [penalty for late or deficient instalments];

(h) section 39.1 [misrepresentation of tax matter by third party];

(i) section 40 [refunds].

(2) The following provisions do not apply for the purposes of this Part, except to the extent provided in this Part:

(a) section 1 (8.1) [interpretation];

(b) section 29 [returns of income and assessments of tax];

(c) section 30 [reassessment and amended return];

(d) section 38 [failure to report income, false statement or omission and burden of proof on appeal];

(e) section 41 [objections to assessments and extension of time];

(f) section 42 [appeal by taxpayer];

(g) section 43 [reply];

(h) section 44 [procedure];

(i) section 45 [irregularities, extension of time and private hearings];

(j) section 46 [court practice];

(k) section 47 [administration, interest, garnishment and proceedings to collect];

(l) section 49 [debts to Her Majesty];

(m) section 50 [certificates];

(n) section 51 [warrant];

(o) section 52 [acquisition of debtor's property];

(p) section 53 [payment of money seized from tax debtor];

(q) section 54 [seizure of goods];

(r) section 55 [taxpayer leaving Canada or defaulting];

(s) section 59 [inspections, privilege, information returns and corporate execution];

(t) section 61 [offence and penalty];

(u) section 62 [further offences];

(v) section 70 [payments on account].

Offences — recovery benefit

264   A person who does any of the following commits an offence:

(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a notice, application or other record required to be filed or given under this Part;

(b) destroys, alters, mutilates, hides or otherwise disposes of a record to evade payment of an amount to be paid to the government under this Part;

(c) makes or uses, or participates in, assents to or acquiesces in the making or use of, a record in a false or deceptive manner in order to obtain the recovery benefit;

(d) wilfully, in any manner, attempts to obtain or claim an increased recovery benefit to which the person is not entitled, or in an amount that is greater than that amount of recovery benefit to which the person is entitled under this Part;

(e) conspires with any person to do anything described in paragraphs (a) to (d);

(f) fails to comply with any of sections 231 to 231.5 of the federal Act, as they apply for the purposes of this Part.

Penalties

265   An individual who commits an offence under section 264 is liable to

(a) a fine of at least $1 000 and not exceeding $25 000,

(b) imprisonment for a term not exceeding 12 months, or

(c) both the fine and imprisonment referred to in paragraphs (a) and (b) of this section.

Limitation period for prosecution

266   The time limit for laying an information for an offence under this Part is 6 years after the date when the act or omission that is alleged to constitute the offence occurred.

When documents are filed with or given to commissioner or Provincial minister

267   (1) If, under this Part, a document must or may be filed with or given to the commissioner or Provincial minister, the document is conclusively deemed to be filed or given on the date it is received by the commissioner or minister, as the case may be.

(2) If, under this Part, a document must or may be given to the Provincial minister, the document is conclusively deemed to have been given if delivered to the office of the deputy Provincial minister.

Administration

268   (1) Despite any collection agreement, the Provincial minister must administer and enforce this Part.

(2) Despite section 69 (3) [collection agreement], the federal minister is not authorized to use, perform or exercise any of the powers, duties or discretions of the Provincial minister under this Part.

Power to make regulations

269   (1) Without limiting section 48 (1) and (2) [power to make regulations], the Lieutenant Governor in Council may make regulations as follows:

(a) prescribing interest rates and the manner of calculating interest for the purposes of this Part;

(b) defining a word or expression used but not defined in this Part.

(2) A regulation made under this section may be made retroactive to December 18, 2020 or a later date, and if made retroactive is deemed to have come into force on the specified date.

Repeal by regulation

270   After June 30, 2024, the Lieutenant Governor in Council may repeal this Part by regulation.

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