Resume of Minister of Finance Directives

Issued under Section 47(1) of the Financial Administration Act


 
Effective October 18, 2016

MINISTER OF FINANCE DIRECTIVE 2016.05  PDF

Subject: Repeal of FinD2003.02 fee authorization for Criminal Records Check.

This directive repeals obsolete Minister of Finance Directive 2003.02.

 
Effective October 18, 2016

MINISTER OF FINANCE DIRECTIVE 2016.04  PDF

Subject: Amendments to Fees for BC Stats Publications, Subscriptions and Services.

This directive amends Minister of Finance Directive 2010.01 to eliminate 41 inactive fees.

 
Effective October 18, 2016

MINISTER OF FINANCE DIRECTIVE 2016.03  PDF

Subject: Repeal of previous directives setting fees for the Game Farm Program (1992.01) and the Animal Health Centre (2000.03) under the Financial Administration Act.

This directive repeals obsolete Minister of Finance Directives 1992.01 and 2000.03.

 
Effective October 18, 2016

MINISTER OF FINANCE DIRECTIVE 2016.02  PDF

Subject: Repeal of previous directive setting fees for Independent School Teacher Certification and Application Fees.

This directive repeals obsolete Minister of Finance Directive 2008.01.

 
Effective October 18, 2016

MINISTER OF FINANCE DIRECTIVE 2016.01  PDF

Subject: Repeal of previous directive setting fees for Advance Tax Rulings under the Corporation Capital Tax Act

Minister of Finance Directive 1996.02 repealed.

 
Effective July 2, 2015

MINISTER OF FINANCE DIRECTIVE 2015.01  PDF

Ministry Responsible: MINISTRY OF JOBS, TOURISM AND SKILLS TRAINING

Subject: Minister of Finance Directive 97.04 repealed. Provincial Nominee Program fee schedule revised.

Fee: Skills immigration, Entrepreneur immigration

This directive repeals obsolete fee directive 97.04 and authorizes the ministry charged with responsibility for administering the BC Provincial Nominee Program (the "Ministry") to charge fees for the services described below.

Nature of Service:    The Ministry processes applications for prospective immigrant entrepreneurs to explore and establish business opportunities in British Columbia. The Ministry also processes applications for prospective immigrant workers with a BC job offer.

Rate to be charged:  The rates to be charged are listed on the attached fee schedule.

Fee Type:                Type 2 or "regulatory" fee, for services provided to specific people or firms either at the request of these parties of because of their activities. Generally, ministry costs should be fully recovered.

 
Effective May 22, 2014

MINISTER OF FINANCE DIRECTIVE 2014.01  PDF

Ministry Responsible: TECHNOLOGY, INNOVATION AND CITIZENS' SERVICES

Subject: BC OnLine " other " fees negotiated with third parties

Nature of Service:    BC OnLine is the system that enables information or service transactions by electronic means and that is known as BC Online or BC OnLine. Organizations may be allowed on a case by case basis, pursuant to the terms and conditions of an agreement, to sell their products and services through BC OnLine and/or to use BC OnLine for billing and payment.

Rates to be charged:  The fees to be charged are set out in Schedule A.

Fee Type:                Type 4 or Private Sector Fees, which are for ancillary services that may also be provided by the private sector. For these services, government usually charges fees in line with rates established in the private sector.

 
Effective March 1, 2012

MINISTER OF FINANCE DIRECTIVE 2012.01  PDF

This directive amends Minister of Finance Directive No. 2009.02.

 
Partially Effective September 8, 2010

MINISTER OF FINANCE DIRECTIVE 2010.01  PDF

Ministry Responsible: CITIZENS' SERVICES

Fee: Fees for BC Stats Publications, Subscriptions and Services

This directive authorizes BC Stats to charge fees for the services described below.

Nature of Service:    BC Stats provides a variety of services ranging from producing monthly or quarterly reports with data tables and an article reporting on a current issue of relevance, to custom work provided on a fee-for-service basis. BC Stats publications are available on paper or electronically covering a wide range of topics such as population, labour market, business and economics. Each section of BC Stats performs custom work on a fee-for-service basis for data services, business statistics, economic statistics, labour and social statistics, demographic analysis, surveys and analysis.

Rate to be charged:  The rates to be charged are listed on the attached fee schedule.

Fee Type:                Type 4 or "competitive market" fees. These fees are for ancillary services provided by the government that are of value to specific individuals or groups, and which may also be provided by the private sector. Fees should be competitive with fees for similar services provided by the private sector and must at least recover costs.

 
Effective November 4, 2009

MINISTER OF FINANCE DIRECTIVE 2009.03  PDF

Subject: Minister of Finance Directive Repeals

This directive repeals 7 obsolete directives.

 
Effective November 4, 2009

MINISTER OF FINANCE DIRECTIVE 2009.02  PDF

Ministry Responsible: ALL MINISTRIES

Fee: Various service and administrative fees charged by ministries

Nature of Service:    Information services
The provincial government provides various information services at the request of the public and other governments and agencies. These services include photocopying, search/retrieval, research, documentation, certification, laminating and facsimile services. Except to the extent that fees are provided for in other legislation or regulations, this directive authorizes ministries to charge the fees listed below for services provided. In particular, this directive does not apply to requests for records under Part 2 of the Freedom of Information and Protection of Privacy Act (FIPPA) or to demands for records of a category prescribed under section 71(1) of FIPPA.
Returned banking instruments Ministries incur costs to process banking instruments returned by financial institutions because of either insufficient funds in the payer's bank account or action taken by the payer to restrict payment (for example, a stop payment or a closed account). Ministry costs include banking fees and staff time to amend accounting records and obtaining and processing replacement-banking instruments.
Commissioner fee A fee shall be charged where an officer or employee of the province, by virtue of office or employment, provides services to the public by acting as a commissioner for taking affidavits for British Columbia, as described in the Evidence Act.

Rate to be charged:  Unless otherwise specified in other legislation or regulations, the rates to be charged are as follows:
Information services

- Supplying copies of documents (photocopied, printed, electronic)
    - letter and legal size sheets (black and white):$ 0.50 per page
    - letter and legal size sheets (colour):$ 3.00 per page
    - 11" x 17" sheets (black and white):$ 0.60 per page
    - 11" x 17" sheets (colour):$ 3.50 per page
- Locating and retrieving a record (minimum:$15.00):$15.00 per ¼ hour
- Compiling or producing a report (minimum:$15.00):$15.00 per ¼ hour
- Certifying:$15.00 per document
- Facsimiles
    - within British Columbia: $2.50 per page
    - elsewhere within Canada: $5 per page
    - outside of Canada: $6.50 per page
- Other fees — where applicable and determinable, ministries may charge for other actual costs to process a request in addition to the above fees. These costs may include shipping; computer disks and tapes; audio and video cassettes; and photographic, microfiche and microfilm duplication, if a request requires information to be provided in a format that can't be accommodated without initiating computer programming or other changes, ministries may charge clients the full cost of programming or alterations.

Returned banking instruments
- For each not-sufficient funds and other banking instrument returned to ministries: $30

Commissioner fee

- For each oath administered, of for each affidavit, declaration or affirmation taken.: $15 (See Exemptions in Schedule A)

Fee Type:                Information services and returned banking instruments fees are Type 2 fees or "regulatory" fees. These fees are for services that cannot be provided by the private sector with the same degree of official recognition, and that arise either at the request of persons or from their actions. Consistent with government policy, ministry costs should be at least 100 per cent recovered.
The commissioner fee is a Type 4 fee or private sector or "competitive market" fee. In providing essential public services, government sometimes supplies other ancillary services that may also be provided by the private sector. For these services, government usually charges fees in line with rates established in the private sector.

 
Effective April 1, 2009

MINISTER OF FINANCE DIRECTIVE 2009.01  PDF

Ministry Responsible: PUBLIC SAFETY AND SOLICITOR GENERAL

Fee: Fee for review of Dangerous Driving Prohibitions

This directive authorizes the Office of the Superintendent of Motor Vehicles (OSMV) to charge a fee for the services described below.

Nature of Service:    Under the existing Driver Improvement Program (DIP), the Superintendent of Motor Vehicles (or the Insurance Corporation of British Columbia, as delegated) may prohibit drivers from driving if they have history of violations on their driving record. Drivers have unlimited access to OSMV to request reviews of driving prohibition decisions if they want their driving privileges restored.
The OSMV provides written reviews to appeal requests. The fee will cover costs for OSMV to conduct the review and discourage multiple and frivolous appeals of driving prohibitions.

Rate to be charged:  $100 for each review

Fee Type:                Type 2 or regulatory fee, for services provided to specific people or firms either at the request of the parties or because of their activities. Generally, government costs should be fully recovered.

 
Effective October 25, 2007

MINISTER OF FINANCE DIRECTIVE 2007.03 PDF

Ministry Responsible: LABOUR AND CITIZEN'S SERVICES

Fee: Employment Standards record search fee

The directive authorizes the Ministry of Labour and Citizen's Services to charge a fee for the service described below.

Nature of Service:    The Employment Standards Branch administers the Employment Standards Act and Regulation, which set minimum standards of wages and working conditions in most workplaces.
The services provided are the search of its records for claims, orders or judgments against employers who may be under investigation by the Employment Standards Branch for a contravention of the Employment Standards Act. The searches help potential business buyers assess whether there are any potential undisclosed liabilities. The search also alerts the Branch that the business may be sold and the current owner may be liquidating assets that could be used to pay amounts owing under the Act.

Rate to be charged:  A fee of $35 per search.

Fee Type:                This type 2 or "regulatory" fee is a fee for a service that cannot normally be provided in the private sector with the same degree of recognition, and arises either at the request of individuals or from their actions.

 
Effective October 25, 2007

MINISTER OF FINANCE DIRECTIVE 2007.02 PDF

Subject: Minister of Finance Directive Repeals

This directive repeals 54 obsolete directives.

 
Effective April 1, 2007

MINISTER OF FINANCE DIRECTIVE 2007.01 PDF

Ministry Responsible: TRANSPORTATION

Fee: Preliminary layout approval application fee

This directive authorizes the Ministry of Transportation to charge a fee for the service described below.

Nature of Service:    The Ministry of Transportation is responsible for the review and approval of subdivision proposals that are located outside municipal boundaries and within those Regional Districts and the Islands Trust boundaries that have not assumed the rural subdivision approving authority as authorized by Section 77.2 of the Land Title Act.
Upon receipt of an application for such a subdivision approval, the Ministry of Transportation undertakes an assessment of issues that include, but are not limited to, the effect of the proposal on adjacent properties, access, drainage, and the environment. Upon completion of the assessment, the Ministry of Transportation may authorize the application to proceed to the final approval stages carried out by provincial approving officers.

Rate to be charged:  A preliminary layout approval application fee of $350 per lot or shared interest (as defined in the Real Estate Marketing Development Act) to a maximum amount of $70,000 per application.

Fee Type:                This type 2 or "regulatory" fee is a fee for services that cannot be provided by the private sector with the same degree of official recognition and is pursuant to the Land Title Act, the Real Estate Development Marketing Act, the Strata Property Act and the Bare Land Strata Regulations. This fee is charged upon the requests of the applicants or from their actions.

 
Effective January 1, 2005

MINISTER OF FINANCE DIRECTIVE 2005.01 PDF

Ministry Responsible: AGRICULTURE, FOOD AND FISHERIES

Fee: Ruminant waste product tipping fee

This directive authorizes the Ministry of Agriculture, Food and Fisheries to charge a fee for the service described below.

Nature of Service:    The fee will recover the cost of providing a ruminant waste transfer service to allow ruminant wastes collected in the Lower Mainland to be transferred to vehicles for transport to a dedicated rendering facility outside of British Columbia.

Rate to be charged:  $14.00 per ton (2,000 pounds)

Fee Type:                Type 4: private sector or "competitive market" fees — In providing essential public services, government sometimes supplies other ancillary services that may also be provided by the private sector. For these services, government usually charges fees in line with rates established in the private sector.

 
Effective July 2, 2004

MINISTER OF FINANCE DIRECTIVE 2004.01 PDF

Ministry Responsible: ATTORNEY GENERAL

Fee: Court copying fees

This directive authorizes the Ministry of Attorney General to suspend the charging of a fee for the service described below.

Nature of Service:    Court Services Branch of the Ministry of Attorney General charges the public for searching criminal court records.

Rate to be charged:  Rate Effective to July 1, 2004: $8.00 per search
Rate Effective From July 2, 2004: No charge

Fee Type:                Type 4: private sector or "competitive market" fees — In providing essential public services, government sometimes supplies other ancillary services that may also be provided by the private sector. For these services, government usually charges fees in line with rates established in the private sector.

 
Effective March 1, 2004

MINISTER OF FINANCE DIRECTIVE 2003.03 PDF

Ministry Responsible: ATTORNEY GENERAL

Fee: Court copying and search fees

This directive authorizes the Ministry of Attorney General to charge fees for the services described below.

Nature of Service:    Court Services Branch of the Ministry of Attorney General provides information and services to the public in a variety of formats. These new fees cover the costs associated with providing these services where applicable and are consistent with existing fees in the Supreme Court and Provincial Small Claims Court Rules.

Rate to be charged:  - Photocopies (in criminal or family court): $1.00 per page
- Faxes (in criminal or family court): $1.00 per page
- Printing of documents (in any court): $1.00 per page
- Record searches (in criminal or family court): $8.00 per search
- Additional charge for these above services which require more than 1 hour of staff time: $25.00 per hour (1 hour minimum)
- Copying documents to electronic format: $25.00 per hour (1 hour minimum) plus the cost of materials
Note: The above fees will not be charged to the parties to Family of Criminal Court proceedings and no search fees will be charged if information is requested by the parties of the proceedings.

Fee Type:                Type 4: private sector or "competitive market" fees — In providing essential public services, government sometimes supplies other ancillary services that may also be provided by the private sector. For these services, government usually charges fees in line with rates established in the private sector.

 
Effective January 1, 2000

MINISTER OF FINANCE DIRECTIVE 2000.02 PDF

Ministry Responsible: FINANCE AND CORPORATE RELATIONS

Fee: Land tax deferment administration fees

This directive authorizes the Ministry of Finance and Corporate Relations to charge an administration fee for the services described below.

Nature of Service:    The ministry of Finance and Corporate Relations reviews and approves new applications and annual renewal applications from qualifying homeowners seeking to defer the annual property taxes on their principal residence. Approving officers examine applications and conduct reviews to determine that the applicant:

- Is the registered owner, and that the property is their principal place of residence;
- Meets the minimum age, or widower/widower or disabled person qualification;
- Has the required minimum owner equity in the residence; and
- Meets the Canadian citizenship or landed immigrant requirement and minimum length of residence in the province

Rate to be charged:  A one-time application fee of $60 will be added to each new approved deferment account. An annual renewal fee of $10 will be added each subsequent year for which there is an approved renewal application to defer current year property taxes. The fee will be deferred with the taxes, and will be deducted from the first payment(s) on account, before repayment of the deferred taxes and interest. The fee will not attract interest.

Fee Type:                Type 1 or "Public Subsidy" fee: This fee is for services responding to the general social and economic needs of all British Columbians. For reasons of …economic or social assistance, the cost of these services such as …income assistance, …is mainly funded through general taxation, but may be funded through user fees to meet revenue targets.

 
Effective April 20, 1999

MINISTER OF FINANCE DIRECTIVE 1999.04 PDF

Ministry Responsible: FINANCE AND CORPORATE RELATIONS

Fee: Registries fees

This directive authorizes the Ministry of Finance and Corporate Relations to charge a fee for the services described below.

Nature of Service:    The services provided are certain Corporate and Manufactured Home Registry services relating to the Company Act, the Partnership Act, the Cooperative Association Act, the Society Act and the Manufactured Home Act.

Rate to be charged:  Company Act

- A priority service when offered: $100
- The search of a maximum of three names upon application for approval or reservation of a name. The will be not be refunded if a name is not approved: $30*
- A filing of any document pursuant to the Company Act where no fee has been prescribed: $20

Partnership Act

- A priority service when offered: $100
- The search of a maximum of three names upon application for approval or reservation of a name. The will be not be refunded if a name is not approved: $30*

Cooperative Association Act

- A priority service when offered: $100
- The search of a maximum of three names upon application for approval or reservation of a name. The will be not be refunded if a name is not approved: $30*

Society Act

- The search of a maximum of three names upon application for approval or reservation of a name. The will be not be refunded if a name is not approved: $30*

Manufactured Home Act

- A priority service when offered: $100

In addition to a fee marked by an asterisk "*", a further operator fee of $1.50, plus any GST applicable to the operator fee, may be charged for any transaction done by electronic means from a location outside a government office or at a government office by a person who is not a government employee.

Fee Type:                Type 2 or "regulatory" fee, for services that are not provided by the private sector and arise either at the request of individuals or from their actions. Costs should be 100 per cent recovered.

 
Effective July 23, 1999

MINISTER OF FINANCE DIRECTIVE 1999.03 PDF

Office Responsible: OFFICE OF THE SUPERINTENDENT OF MOTOR VEHICLES

Fee: Fee for appeal of a decision to suspend driving privileges for medical reasons

This directive authorizes the Office of the Superintendent of Motor Vehicles to charge a fee for the services described below.

Nature of Service:    Some medical conditions may impair an individual's ability to safely operate a motor vehicle. The Office of the Superintendent of Motor Vehicles (OSMV) may deny, cancel or restrict a driver's licence if an individual is deemed medically unfit to drive. These individuals may appeal OSMV's decision if they want their driving privileges restored.
When individuals make an appeal, OSMV refers the cases to independent medical specialists for opinions on whether the individuals are fit to drive. OSMV may charge a fee to appellants to help offset the cost of acquiring the medical opinions.

Rate to be charged:  $50.00 for each appeal

Fee Type:                Type 2 or "regulatory" fee, for services provided to specific people or firms either at the request of these parties or because of their activities. Generally, government costs should be fully recovered.

 
Effective April 1, 1998

MINISTER OF FINANCE DIRECTIVE 1998.03 PDF

Ministry Responsible: ENERGY AND MINES

Fee: Mine health and safety inspection fees

This directive authorizes the Ministry of Energy and Mines to charge fees for the services described below.

Nature of Service:    Under Section 15 of the Mines Act, the ministry of Energy and Mines (MEM) is responsible for inspecting all mines in British Columbia to help protect the health and safety of mine workers. To offset the costs of providing services, MEM may charge a semi-annual fee to "owners", "agents" or "managers" (each as defined in the Mines Act).
MEM is responsible for establishing policy, procedures and guidelines with respect to administration, assessment, verification and collection of the fee. Verification may include examination of payroll and other accounting records of a mining operation to determine the correct amount of the fee.

Rate to be charged:  - Fee associated with mine health and safety inspection performed at mine (calculated on a semi annual basis): the aggregate of the "annual assessable earnings" of the persons working at the mine as would be calculated by the Workers' Compensation Board if that calculation included contract labour, prorated over the applicable period multiplied by 0.52% less a deduction of $300 which may only be taken once in respect of a calendar year.
- Fee associated with mine health and safety inspection performed at sand and gravel, quarry and limestone operations (calculated on an annual basis)
    - 0 – 10,001 tonnes produced/year: $ 100
    - 10,001 – 25,000 tonnes produced/year: $ 300
    - 25,001 – 50,000 tonnes produced/year: $ 600
    - 50,001 – 100,000 tonnes produced/year: $1,300
    - above 100,000 tonnes produced/year: $2,500

Fee Type:                Type 2 or "regulatory" fee: this fee is for services that cannot be provided by the private sector with the same degree of official recognition, and that arise either at the request of individuals or from their actions. Consistent with government policy, ministry costs should be at least 100 per cent recovered.

 
Effective June 1, 1998

MINISTER OF FINANCE DIRECTIVE 1998.02 PDF

Ministry Responsible: FINANCE AND CORPORATE RELATIONS

Fee: Fee for issuing clearance certificates under the Corporation Capital, Logging and Mining Tax Acts

This directive authorizes the Ministry of Finance and Corporate Relations to charge a fee for the service described below.

Nature of Service:    Certain authorized persons may request a clearance certificate from the Income Taxation Branch, that indicates whether a business registered under the Corporation Capital Tax Act, Logging Tax Act or Mining Tax Act has outstanding liability under any of those acts. Clearance certificates provide potential investors and others with a degree of assurance with respect to the existence of tax liabilities.

Rate to be charged:  The requester will be charged a $35.00 fee for each clearance certificate issued.

Fee Type:                Type 2 or "regulatory" fee: this fee is for services that cannot be provided by the private sector with the same degree of official recognition, and that arise either at the request of corporations, their agents or representatives, or from their actions. Consistent with government policy, ministry costs should be at least 100 per cent recovered.

 
Effective February 4, 1997

Minister of Finance Directive 1997.11 PDF

Ministry Responsible: Justice

Fee: Signature Authentication

Nature of Service:    The directive sets a fee for the service of authenticating signatures of lawyers, notary publics or authorized signatories of government documents through the issuance of certificates of authentication by the Manager, Order in Council Administration, Ministry of Attorney General (or other authorized official if the government) and the Lieutenant Governor (or Administrator).

Rate to be charged:  $30.00 for each signature authenticated.

Fee Type:                Type 2 or "regulatory" fee, for services provided to specific people or firms either at the request of these parties of because of their activities. Generally, ministry costs should be fully recovered.

 
Effective August 1, 1997

MINISTER OF FINANCE DIRECTIVE 1997.08 PDF

Ministry Responsible: ATTORNEY GENERAL/MULTICULTURALISM, HUMAN RIGHTS AND IMMIGRATION

Fee: Fees for services provided under the Escheat Act

This directive authorizes the Ministry of Attorney General and Ministry Responsible for Multiculturalism, Human Rights and Immigration to charge fees for the services described below.

Nature of Service:    Under the Escheat Act, applications may be made by the rightful owners for the return of assets that have been forfeited to the Crown. Provisions under the act may also be used to obtain a discharge of a mortgage in those cases where a discharge certificate is not available because the mortgagee is no longer in business. The Ministry of Attorney General (MAG) also reviews mortgage discharge certificate registrations where the certificate comes from a dissolved company to ensure that the province has no interest the land. MAG may charge fees to cover the cost of reviewing an application and processing the documentation required to either express a non-interest in, discharge a claim on, or transfer ownership of the applicant's property. MAG may also charge fees for legal assistance where applications are incomplete and research by ministry personnel is required.

Rate to be charged:  - Letter of non-objection $50
- Vesting certificate and discharge of interest $200
- Order in council preparation $300
- Legal assistance or research $50 per hour
- Lawyer has conduct of a file $75 per hour
Notwithstanding anything in this directive, no fee is payable to the Crown by a person making an application under the Escheat Act if a court, on summary application, finds that the person is indigent.

Fee Type:                Type 2 or "regulatory" fee, for services provided to specific people or firms either at the request of these parties or because of their activities. Generally, ministry costs should be fully recovered.

 
Effective April 1, 1997

MINISTER OF FINANCE DIRECTIVE 1997.06 PDF

Ministry Responsible: TRANSPORTATION AND HIGHWAYS

Fee: Fees for wireless communications devices located on highway rights-of-way

This directive authorizes the Ministry of Transportation and Highways to charge fees for the services described below.

Nature of Service:    Wireless communications technology requires the installation of network of antenna sites to complete communication coverage. Highway rights-of-way provide suitable locations for the antenna sites. Annual fees are charged to companies which locate their facilities on highway rights-of-way, and on existing structures such as bridges and tunnels.

Rate to be charged:  The minimum annual fee to locate facilities on government property is listed below. However, the Ministry of Transportation and Highways (MOTH) is authorized to negotiate higher fees with individual companies as appropriate.

- $5,000 per year for a free standing site on a highway right-of-way
- $7,500 per year for an antenna or related equipment mounted on a MOTH structure such as a changeable message sign or video pole.
- $10,000 per year for sites consisting of several antennas, or where equipment is located primarily on or within a MOTH structure such as a bridge or tunnel.

Fee Type:                Type 3 or "resource" fees. These fees are for use of natural resources or public infrastructure which generally provide economic benefits to users. Fees may exceed government's costs to provide goods or services.

 
 
Effective April 1, 1997

MINISTER OF FINANCE DIRECTIVE 1997.01 PDF

Ministry Responsible: FINANCE AND CORPORATE RELATIONS

Fee: Fees for BC STATS Publications, Subscriptions and Services

This directive authorizes the Ministry of Finance and Corporate Relations to charge fees for the services described below.

Nature of Service:    The Ministry of Finance and Corporate Relations produces and distributes statistical information on the financial, economic, social and demographic conditions of the province. Various services, printed releases, publications, subscriptions and computer diskettes are available to the public and other government organizations for a fee.

Rate to be charged:  As listed in the fee schedule

Fee Type:                Type 4 or "competitive market" fees, These fees are for ancillary services provided by the government that are of value to specific individuals or groups, and which may also be provided by the private sector. Fees should be competitive with fees for similar services provided by the private sector and must at least recover costs.

 
Effective April 1, 1995

MINISTER OF FINANCE DIRECTIVE 1995.01 PDF

Ministry Responsible: FINANCE AND CORPORATE RELATION

Fee: Fee for providing advance rulings under the Property Transfer Tax Act

This directive authorizes the Ministry of Finance and Corporate Relations to charge a fee for the service described below.

Nature of Service:    All real estate transactions are subject to taxation under the Property Transfer Tax Act. In situations where difficult property transfers are being considered, clients may request an advance ruling from the Ministry of Finance and Corporate Relations regarding the amount of tax that would be payable under a proposed property purchase scheme. Services provided include researching the proposed transaction(s) and the law, and preparing a response to the applicant explaining the basis for the ruling. No additional taxes beyond those stipulated in the advance ruling will be imposed, provided the transactions occur as proposed in the advance ruling request, and all issues were reported to and considered by the taxing authority.

Rate to be charged:  A fee of $90 per hour will be charged. Applicants will receive an estimate of total costs prior to the start of work on the advance ruling.

Fee Type:                Type 2 or "regulatory" fee: this fee is for services that cannot be provided by the private sector with the same degree of official recognition, and that arise either at the request of individuals or from their actions, Costs should be at least 100 per cent recovered.

 
Effective Febuary 10, 1989

MINISTER OF FINANCE DIRECTIVE 1989.02 PDF

Ministry Responsible: FINANCE

Fee: Fee for the collection of 2% hotel room tax on behalf of municipalities, regional districts or eligible entities

This directive authorizes the Ministry of Finance and Corporate Relations to charge fees for the services described below.

Nature of Service:    The service provided is the collection and payment to the municipality, regional district or eligible entity on whose behalf the Province collects the hotel room tax pursuant to section 2.1 of the Hotel Room Tax Act.

Rate to be charged:  The charge for the service to such municipalities, regional districts or eligible entities will be $20.00 per month for each hotel account of an operator located within the municipality, regional district or prescribed area in which the tax is collected.