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| This archived statute consolidation is current to February 13, 2006 and includes changes enacted and in force by that date. For the most current information, click here. | |||
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1 (1) In this Act:
"annuity contract" means a contract that provides for payment of an income for a specified period or for life and under which the only benefit stated to be payable by reason of death does not exceed the sum of the amounts paid as consideration for the contract together with interest;
"BC premium" means the premium payable under a contract of insurance in respect of a person resident or property situated in British Columbia at the time the premium becomes payable;
"commissioner" means the Commissioner of Income Tax, or another person designated by the minister;
"insurance agent" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act;
"insurance business" has the same meaning as in the Financial Institutions Act;
"insurance salesperson" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act;
"insurer" means an individual, corporation or other entity carrying on insurance business;
"net taxable premiums" of an insurer for a taxation year means the amount, if any, by which the insurer's total taxable premiums for the taxation year exceeds the total of
(a) taxable premiums returned to policy holders by the insurer in the taxation year, and
(b) the cash value of dividends paid or credited in the taxation year by the insurer to policy holders under contracts of insurance in respect of persons resident or property situated in British Columbia;
"permanent establishment" has the same meaning as in section 400 (2) of the Income Tax Regulations (Canada) except that, in respect of a partnership,
(a) a reference in that section to “corporation” must be read as a reference to “partnership”, and
(b) the section must be read without reference to paragraphs (c) and (g);
"person" includes a syndicate, association, agent or trustee;
"pleasure craft" means a water craft for use for relaxation or sport whether or not it is chartered to another person for that use;
"pleasure craft insurance" includes
(a) personal property insurance in respect of pleasure craft, and
(b) insurance against liability arising out of
(i) bodily injury to or the death of a person, or
(ii) loss of or damage to property
caused by a pleasure craft or the use or operation of it;
"premium" includes any payment made as consideration for a contract of insurance, or a contract of reciprocal insurance, including
(a) premium deposits,
(b) assessments,
(c) registration fees,
(d) contributions by members, and
(e) any other compensation,
but excluding payments made as consideration for
(f) a contract of marine insurance that is not pleasure craft insurance, or
(g) a contract of reciprocal marine insurance that is not pleasure craft insurance;
"property insurance" means insurance against the loss of or damage to property but does not include aircraft insurance, automobile insurance and hail insurance;
"superintendent" means the Superintendent of Financial Institutions under the Financial Institutions Act;
"tax" includes all penalties and interest that are or may be added to the tax under this Act;
"taxable insurer" means
(a) an insurer that has or is required to have a business authorization under the Financial Institutions Act to carry on insurance business,
(b) a prescribed insurer, or
(c) a member of a prescribed class of insurers;
"taxable premium" of a taxable insurer for a taxation year means a BC premium that is received or became receivable by the insurer in the taxation year, other than a premium received
(a) as consideration for an annuity contract,
(b) from another taxable insurer under a contract of reinsurance, or
(c) [Repealed 2004-40-21.]
(d) for medical services or health care under a medical services or health care plan approved by regulation;
"taxation year" means a calendar year and, when a taxation year is referred to by reference to a calendar year, the reference is to the taxation year coinciding with that year;
"taxpayer" means
(a) a taxable insurer,
(b) a person resident in British Columbia who enters into an insurance contract with an insurer other than a taxable insurer,
(b.1) a person resident in British Columbia in respect of whom or in respect of whose risk, including, without limitation, risk related to the person's property, employees, directors or officers, a person not resident in British Columbia enters into an insurance contract with an insurer other than a taxable insurer, if
(a) the contract is entered into with the consent of the person resident in British Columbia,
(b) the person resident in British Columbia contributes to the payment of premiums under the contract, or reimburses the person who entered into the contract for the payment of those premiums, or
(c) the person resident in British Columbia and the person who enters into the contract are related persons within the meaning of section 251 of the Income Tax Act (Canada), or
(c) a trustee in bankruptcy, assignee, liquidator, receiver, administrator or similar person administering, managing, winding up or otherwise dealing with the property or business of a taxable insurer.
(2) The terms "accident and sickness insurance", "aircraft insurance", "automobile insurance", "hail insurance", "life insurance", "personal property insurance" and "marine insurance" have the meanings prescribed for those classes of insurance in the Insurance Classes Regulation under the Insurance Act.
(3) For the purposes of the definition of “taxpayer”, a corporation or partnership is resident in British Columbia if the corporation or partnership has a permanent establishment in British Columbia when the premium is payable under the insurance contract.
2 (1) A taxable insurer must,
(a) on beginning business operations in British Columbia, register with the commissioner immediately, and
(b) on ceasing to be a taxable insurer, notify the commissioner immediately.
(2) The superintendent must notify the commissioner
(a) when a business authorization to carry on insurance business or a permit for a reciprocal exchange is issued or revoked under the Financial Institutions Act, and
(b) when a captive insurance company is registered or a registration is cancelled under the Insurance (Captive Company) Act.
3 Every taxable insurer must pay to the government a tax for each taxation year equal to the total of
(a) 2% of the taxable insurer's net taxable premiums for the year received or receivable under contracts of life insurance, accident and sickness insurance and insurance that indemnifies or compensates for loss of salary or wages,
(a.1) 4.4% of the taxable insurer's net taxable premiums for the year received or receivable under contracts of property insurance and automobile insurance, and
(b) 4% of the taxable insurer's net taxable premiums for the year received or receivable under contracts of insurance not referred to in paragraph (a) or (a.1).
4 A taxpayer other than a taxable insurer must pay to the minister a tax equal to 7% of the BC premium paid or payable, or premium note given, or mutual or other liability assumed, under an insurance contract referred to in paragraph (b) or (b.1) of the definition of “taxpayer”.
5 Despite section 3, no tax is payable by
(a) a fraternal benefit society, or
(b) a purely mutual corporation in respect of any year in which at least 50% of the net premium income in British Columbia of the mutual corporation is derived from the insurance of farm property or wholly derived from the insurance of churches, schools or other religious or charitable institutions.
5.1 Despite section 4, no tax is payable in respect of the following by a taxpayer who is a licensee under the Real Estate Services Act:
(a) the BC premium paid or payable under an insurance contract with the Real Estate Errors and Omissions Insurance Corporation that provides indemnity against liability referred to in section 102 (1) of that Act;
(b) an assessment levied for the Real Estate Special Compensation Fund by the Real Estate Compensation Fund Corporation.
6 (1) On or before March 31 in each year, without notice or demand, a taxable insurer must deliver a return to the commissioner, in the form the commissioner determines, showing the premiums subject to tax for the preceding calendar year, together with other information the commissioner requires.
(2) A taxpayer, other than a taxable insurer, within 30 days from the date a contract referred to in paragraph (b) or (b.1) of the definition of “taxpayer” was entered into, without notice or demand, must deliver to the commissioner a return in the form the commissioner determines, together with other information the commissioner requires.
(3) If the commissioner knows or suspects that a taxable insurer whose income is liable to assessment is about to cease transacting business in British Columbia, the commissioner may by notice require that taxable insurer to immediately deliver a return of income up to that time.
(4) If the commissioner desires any information or return from a taxpayer for the purposes of this Act, or a further return or information, the commissioner may demand the information or return desired, and the taxpayer must furnish or deliver it to the commissioner within the time specified in the demand.
7 (1) Beginning in 1981, a taxpayer whose tax payable for the preceding calendar year exceeded $25 000 must make installment payments in accordance with subsection (2), on account of the tax payable for the current calendar year.
(2) By June 15, September 15 and December 15 in each year, a taxpayer must pay, at the taxpayer's choice,
(a) 25% of the tax that the taxpayer paid in respect to the preceding year, or
(b) 25% of the taxpayer's estimated tax payable for the current calendar year.
(3) If a taxpayer fails to pay an installment by the time required by subsection (2), the taxpayer must pay interest on the amount of the installment calculated
(a) from the time the installment became due until payment is made, or
(b) if the installment is not paid by the time a return is required to be filed under section 6 (1), from the time the installment became due until that date.
(4) If
(a) a taxpayer elects to pay installments calculated under subsection (2) (b), and
(b) the amount of each of those installments is less than 25% of the taxpayer's tax payable for the current calendar year,
the taxpayer must pay interest on the amount of that difference calculated from the time when the installment was due until the time when a return is required to be filed under section 6 (1).
(5) Interest is payable under subsections (3) and (4) and must be calculated at the rate and in the manner prescribed by the Lieutenant Governor in Council.
8 A trustee in bankruptcy, assignee, liquidator, receiver, administrator and other person administering, managing, winding up, controlling or otherwise dealing with the property or business of a taxpayer who has failed to deliver a return must deliver the required return.
9 On receipt of a demand from the commissioner, the person making a return must, within the time specified in the demand, verify the correctness of the return by that person's affidavit, or the affidavit of the person by whom the return is made.
11 (1) A taxpayer must, at the time of making a return, remit to the commissioner the tax payable as determined in the return.
(2) If a taxpayer refuses or neglects to pay the tax as required by this Act, the taxpayer is liable to pay interest on the amount unpaid calculated at the rate and in the manner prescribed by the Lieutenant Governor in Council from March 31 in the year in which the tax is payable until the day of payment.
12 (1) A taxpayer and an insurance agent must keep adequate books of account and records for the purposes of this Act.
(2) If the books or records kept by a taxpayer or an insurance agent are, in the opinion of the commissioner, inadequate for these purposes, the commissioner may specify the form of and the information to be contained in the books and records to be kept by that taxpayer or insurance agent.
(3) [Repealed 2005-16-23.]
12.1 (1) In this section:
"authorized person" means the commissioner or a person authorized by the commissioner;
"private dwelling" means
(a) a structure that is occupied as a private residence, or
(b) if only part of a structure is occupied as a private residence, that part of the structure.
(2) For any purpose related to the administration or enforcement of this Act and the regulations, an authorized person may
(a) enter any business premises during normal business hours,
(b) inspect, audit or examine any record on the premises, and
(c) remove any record from the premises for the purpose of making copies.
(3) If any business premises referred to in subsection (2) (a) is a private dwelling, an authorized person may not enter the dwelling except with the consent of the occupant or under the authority of a warrant under subsection (4).
(4) If satisfied by evidence given under oath that entry into a private dwelling is necessary for any purpose related to the administration or enforcement of this Act, a justice may issue a warrant, subject to any conditions the justice considers appropriate, authorizing an authorized person to enter the dwelling.
(5) The commissioner may make an application for a warrant under subsection (4) without notice to any other person.
12.2 (1) For any purpose related to the administration or enforcement of this Act and the regulations, but subject to subsection (2), the commissioner may by notice require a person to provide, within the time period specified in the notice,
(a) any information or additional information, or
(b) any record.
(2) The commissioner must not impose on a person a requirement under subsection (1) to provide any information or record relating to an unnamed taxpayer unless
(a) the commissioner first obtains the authorization of a judge under subsection (3), or
(b) the commissioner is imposing the requirement on an insurance agent or insurance salesperson in respect of an insurance contract effected on behalf of an unnamed taxpayer by the insurance agent or insurance salesperson.
(3) A judge of the Supreme Court may, subject to any conditions the judge considers appropriate, make an order authorizing the commissioner to impose on a person a requirement under subsection (1) relating to an unnamed taxpayer, if satisfied by evidence given under oath that
(a) the identity of the taxpayer is ascertainable, and
(b) the requirement is made to verify compliance by the taxpayer with any obligation under this Act.
(4) The commissioner may make an application for an authorization under subsection (3) without notice to any other person.
(5) If authorization is granted under subsection (3), a copy of the court order must be served together with the notice referred to in subsection (1).
(6) If a person is served with a court order granting an authorization under subsection (3), the person may, within 15 days after the service of the order, apply to the Supreme Court for a review of the order.
(7) On hearing an application under subsection (6), a judge may
(a) cancel the authorization previously granted, if the judge is not satisfied that the conditions in subsection (3) (a) and (b) have been met, or
(b) confirm or vary the authorization, if the judge is satisfied that those conditions have been met.
(8) Nothing in subsection (1) affects solicitor-client privilege.
13 (1) If a taxpayer fails to deliver a return under this Act or delivers an insufficient, incorrect or false return, the commissioner
(a) if the taxpayer is a taxable insurer, may make an independent investigation of the taxpayer's income and make the commissioner's own valuation of it, or
(b) if the taxpayer is not a taxable insurer, may investigate all insurance contracts and policies effected by the taxpayer or on behalf of the taxpayer by any insurance agent or insurance salesperson.
(2) Following an investigation under subsection (1), the commissioner may make an assessment of tax and deliver notice of the assessment to the taxpayer.
(3) On delivery of the notice, the tax is due and payable immediately.
14 (1) The commissioner must examine a return as soon as practicable after receiving it.
(2) If the commissioner alters the amount of tax as reported, the commissioner must do so by assessment and must give notice of the assessment to the taxpayer by mailing a notice, dated on the day of mailing, to the taxpayer's last known address.
(3) Additional tax found due over the estimated amount, as shown by the notice of assessment, together with interest as specified in section 11, must be paid by the taxpayer to the commissioner not later than 30 days after the day on which the notice of assessment is issued.
15 (1) If the examination of a taxpayer's return discloses that overpayment has been made by the taxpayer, the minister, on the certificate of the commissioner as to facts, must refund the amount overpaid to the taxpayer from the consolidated revenue fund.
(2) Despite subsection (1), if further tax payable by that taxpayer is due or accruing due, the amount overpaid must first be applied in satisfaction of the tax, and notice must be given to the taxpayer, accompanied by the refund of the amount overpaid and remaining unapplied.
(3) A refund under this section may be made with the notice of assessment or after giving the notice of assessment.
16 (1) Despite a prior assessment, or if no assessment has been made, a taxpayer continues to be liable for any tax due under this Act.
(2) The commissioner may assess or reassess a taxpayer for tax as follows:
(a) at any time, if
(i) the taxpayer has not delivered a return required under this Act,
(ii) any person has made any misrepresentation or committed any fraud in making the taxpayer's return or supplying information under this Act in respect of the period or transaction for which the assessment or reassessment is made,
(iii) the taxpayer is a taxable insurer who has filed a waiver under subsection (3) in respect of the period for which the assessment or reassessment is made, or
(iv) the taxpayer has filed a waiver under subsection (4) in respect of the contract of insurance for which the assessment or reassessment is made;
(b) in any other case, within 6 years after the date of delivery of a return required under this Act.
(3) A taxpayer who is a taxable insurer may file with the commissioner a waiver for a taxation year, in the form and containing the information required by the commissioner, within 6 years after the date of delivery of a return for the taxation year.
(4) A taxpayer who is not a taxable insurer may file with the commissioner a waiver in respect of a contract of insurance, in the form and containing the information required by the commissioner, within 6 years after the date of delivery of a return in respect of the contract of insurance.
(5) A waiver under subsection (3) or (4) continues in effect until 6 months after the taxpayer files with the commissioner a notice revoking the waiver, in the form and containing the information required by the commissioner.
17 (1) A person who objects to their assessment or who considers that they are not liable for payment of tax under this Act in the amount set out in their return may, personally or by agent, serve a notice of an appeal on the minister by mailing it by registered mail to the Commissioner of Income Tax, Parliament Buildings, Victoria, B.C., V8V 1X4
(a) within 90 days after the assessment has been mailed, or
(b) if there has been no assessment, within 90 days after the taxpayer filed the original return.
(2) The notice of appeal must state the name and address of the taxpayer, the amount of the tax and the date of the notice of assessment, if any, and must set out clearly and fully the reasons for the appeal and the facts on which it is based.
(3) On receipt of the notice of appeal, the commissioner must place the notice before the minister, who must consider it and the information and documents on file in the office of the commissioner, decide the matter and notify the appellant of the minister's decision.
18 (1) A decision of the minister under section 17 (3) may be appealed to the Supreme Court by way of an originating application.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
(3) A petition must be filed in the court registry within 90 days after the date of the minister's notification of decision.
(4) Within 14 days after the filing of the petition under subsection (3), it must be served on the government in accordance with section 8 of the Crown Proceeding Act and the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".
(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.
(5) The court may dismiss the appeal, allow the appeal, vary the decision from which the appeal is made or refer the decision back to the commissioner for reconsideration.
(6) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
19 (1) Neither the giving of a notice of appeal by a taxpayer nor a delay in the hearing of the appeal affects the due date, the interest or penalties or the liability for payment provided by this Act in respect of the tax that is the subject matter of the appeal, or delays collection of the tax.
(2) Despite subsection (1), if the tax is set aside or reduced on appeal, the minister must refund to the taxpayer the tax or excess tax paid by the taxpayer, and any additional interest or penalty imposed and paid on that tax or excess.
20 Assets of a taxable insurer or of the estate of a taxable insurer must not be distributed by a trustee in bankruptcy, assignee, liquidator, receiver, administrator or similar person, until a certificate has been obtained from the commissioner certifying that no assessment of tax, interest and penalties chargeable against the person, property or business remains outstanding.
21 (1) A tax imposed or assessed under this Act forms a lien and charge in favour of the government on the entire assets of the taxpayer or of the estate of the taxpayer in the hands of any trustee, effective December 31 of the year for which the tax is imposed, and has priority over all other claims of every person, except claims secured by liens, charges or encumbrances registered before that date.
(2) The liens and charges created by this section and their priority are not lost or impaired
(a) by any neglect, omission or error of the commissioner, or an agent or officer,
(b) by taking or failing to take proceedings to recover the taxes due,
(c) by tender or acceptance of a partial payment of the taxes, or
(d) by want of registration.
22 (1) Before taking proceedings for the recovery of a tax under this Act, the commissioner must notify the taxpayer of the commissioner's intention to enforce payment.
(2) Despite subsection (1), failure to give notice does not affect the validity of proceedings taken for the recovery of the tax.
23 The amount of tax that is due and payable may be recovered by action in any court as for a debt due to the government, and the court may make an order as to the costs of the action for or against the government.
24 (1) If default is made in the payment of part or all of a tax that is due and payable under this Act, the commissioner may issue a certificate stating
(a) that the tax was assessed,
(b) the amount remaining unpaid, including interest and penalties, and
(c) the name of the person by whom it is payable.
(2) The commissioner may file the certificate with a district registrar of the Supreme Court.
(3) When filed, the certificate has the same force and effect, and all proceedings may be taken on it, as if it were a judgment of the court for the recovery of a debt of the amount stated in the certificate against the person named in it.
25 (1) If the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the commissioner may demand that that person pay to the commissioner on account of the taxpayer's liability under this Act all or part of the money otherwise payable to the taxpayer.
(2) Without limiting subsection (1), if the commissioner has knowledge or suspects that a person is about to advance money to a taxpayer, or make a payment on behalf of a taxpayer, or make a payment in respect of a negotiable instrument issued by a taxpayer, the commissioner may demand that that person pay to the commissioner on account of the taxpayer's liability under this Act the money that would otherwise be advanced or paid.
(2.1) A demand under this section may be served by
(a) personal service,
(b) registered mail, or
(c) electronic mail or fax.
(3) If under this section the commissioner demands that a person pay to the commissioner, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand
(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and
(b) operates to require payments to the commissioner out of each payment of the amount stipulated by the commissioner in the demand.
(4) Money or a beneficial interest in money in a savings institution
(a) on deposit to the credit of a taxpayer, at the time a demand is served, or
(b) deposited to the credit of a taxpayer after a demand is served
is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in that person's capacity as a trustee.
(5) A demand under this section continues in effect until
(a) the demand is satisfied, or
(b) 90 days after the demand is served,
whichever is earlier.
(6) Despite subsection (5), if a demand is made in respect of a periodic payment referred to in subsection (3), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is served, in which case the demand ceases to have effect on the expiration of that period.
(6.1) Money demanded from a person by the commissioner under this section becomes payable
(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or
(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.
(7) A person who fails to comply with a demand under subsection (1) or (3) is liable to pay to the government an amount equal to the amount that the person was required under subsection (1) or (3) to pay to the commissioner.
(8) A person who fails to comply with a demand under subsection (2) is liable to pay to the government an amount equal to the lesser of
(a) the aggregate of the money advanced or paid, and
(b) the amount that the person was required under subsection (2) to pay to the commissioner.
(9) The receipt of the commissioner for money paid under this section is a good and sufficient discharge of the original liability to the extent of the payment.
(10) Money paid by any person to the commissioner in compliance with a demand under this section is deemed to have been paid by that person to the taxpayer.
(11) If a person carries on business under a name or style other than the person's own name, the demand under subsection (1), (2) or (3) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.
(12) If persons carry on business in partnership, the demand under subsection (1), (2) or (3) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.
26 (1) The commissioner may, or by agent may, levy the amount of tax that is due and payable, with costs, by distress of
(a) goods and chattels of the person liable to pay the tax,
(b) goods and chattels in the person's possession, wherever they may be found within British Columbia, or
(c) goods and chattels found on the person's premises the property of or in the possession of any other occupant of the premises and that would be subject to distress for arrears of rent due to a landlord.
(2) The costs chargeable are those payable between landlord and tenant.
(3) If distress is made for the recovery of a tax, the commissioner or the agent must, by advertisement posted in at least 3 conspicuous public places in the locality where the sale of the property distrained is to be made, give at least 10 days' notice of the time and place of the sale and of the name of the taxpayer whose property is to be sold.
(4) At the time named in the notice, the commissioner or agent must sell at public auction the property distrained, or as much of it as may be necessary.
(5) If the property distrained is sold for more than the amount of the tax and costs, and no claim to the surplus is made by another person on the ground that the property sold belonged to that person, or that that person was entitled by lien or other right to the surplus, the surplus must be paid to the person who had possession of the property when the distress was made, and that person's receipt must be taken for it.
(6) If a claim is made by the person for whose taxes the property was distrained, and the claim is admitted, the surplus must be paid to the person, and the person's receipt must be taken for it.
(7) If the claim is contested, the surplus must be retained by the commissioner until the respective rights of the parties have been determined by action at law or otherwise.
27 (1) The powers conferred by this Act for recovery of taxes by action in court, by filing a certificate, by distress and by demand under section 25 may be exercised separately, concurrently or cumulatively.
(2) The liability of a person for payment of a tax under this Act is not affected by the fact that a fine or penalty has been imposed on or paid by the person for a contravention of this Act.
27.1 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes,
(b) the filing of a certificate,
(c) the making of a demand, and
(d) the registration or enforcement of a lien
under this Act.
(2) A proceeding may be commenced at any time within 7 years after the date of an assessment or re-assessment of the amount claimed in the proceeding.
(3) Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves willful default or fraud may be commenced at any time.
28 A person who fails to comply with section 2 commits an offence against this Act and is liable on conviction to a penalty of not less than $10 nor more than $200.
29 A person who fails to deliver a return under section 6 or 8 within the time required under this Act is liable to a penalty equal to 5% of the amount of tax payable by the person or $500, whichever is less.
30 For every default in complying with section 12 or a notice under section 12.2, the person in default is liable, in respect of each default, to a penalty equal to the product obtained by multiplying $25 and the number of days, not exceeding 100, during which the default continues.
31 A person who contravenes section 20 commits an offence and is liable on conviction to a penalty not exceeding $200.
32 A person who makes or assents or acquiesces in the making of false or deceptive statements in a return filed under this Act or the regulations, or in a statement made in response to a demand by the minister for information, commits an offence and is liable on conviction to a penalty of $100 or, if the tax that should be shown by the return to be payable is more than $50, to a penalty of not less than $100 and not more than double the amount of tax that should have been shown to be payable.
33 If a corporation is guilty of an offence under this Act, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced or participated in the commission of the offence is a party to and guilty of the offence.
34 (1) A notice, other than a notice of assessment, and a demand that the minister, the commissioner or an officer is authorized or required to give to or make on a person under the provisions of this Act must be in writing directed to the person, and is sufficiently given or made
(a) if delivered to the person personally, or
(b) if delivered at or mailed by registered mail addressed to the person's address as stated in the person's last return made under this Act or as last known to the commissioner.
(1.1) A demand under section 25 is sufficiently made if it is delivered as set out in subsection (1) of this section or is sent by electronic mail or fax to the electronic mail address or fax number stated in the person's last return or to the last electronic mail address or fax number known to the commissioner.
(2) Proof of receipt by a person of a notice or demand referred to in subsection (1) may be established in a court by showing that the notice or demand was delivered, mailed or sent in a manner provided in that subsection, and the burden of proof is on the person seeking to establish that the notice or demand was not received by that person.
(3) For the purpose of a prosecution or an action or proceedings in respect of a matter arising under this Act, the facts necessary to establish the giving of a notice or the making of a demand, or to establish compliance by the commissioner or other officer with a provision of this Act, or to establish the failure of a person to comply with a provision of this Act, may be sufficiently proved in a court by production of an affidavit of the commissioner or other officer of the Ministry of Provincial Revenue setting out the facts.
35 (1) An information or complaint under this Act may be laid or made by a person authorized by the minister.
(2) An information or complaint for contravening any provisions of this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason that it relates to 2 or more offences.
36 An information in respect of an offence against this Act must be laid within 6 years from the time when the matter of the information arose.
37 Fines recovered under this Act must be paid to the minister, and then form part of the consolidated revenue fund.
38 (1) A person who has custody of or control over information or records under this Act must not disclose the information or records to any other person except
(a) in the course of administering or enforcing this or another taxation Act,
(b) in court proceedings relating to this or another taxation Act,
(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act,
(c.1) under an information-sharing agreement under subsection (3),
(d) under an agreement that
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for the disclosure of information and records to and the exchange of similar information and records with that other government, or
(e) for the purpose of compiling statistical information by the government or the government of Canada.
(2) A person who contravenes subsection (1) commits an offence and is liable to a fine of not more than $2 000.
(3) The minister may enter into information-sharing agreements, including data-matching agreements, with the Financial Institutions Commission established under the Financial Institutions Act, for the purposes of administering this Act or the Financial Institutions Act or other Acts under which that commission has administrative responsibilities.
39 Officers and employees considered necessary for the administration of this Act may be appointed under the Public Service Act.
40 (1) With the approval of the minister, the commissioner may authorize officers of the Ministry of Provincial Revenue to perform and exercise duties imposed and powers conferred by this Act on the commissioner that may, in the opinion of the commissioner, be conveniently performed or exercised by those officers.
(2) The performance or exercise of duties or powers by an officer authorized under subsection (1) has the same force and effect as if the duties or powers were performed or exercised by the commissioner.
41 The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
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