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B.C. Reg. 272/2006 O.C. 710/2006 | Deposited October 12, 2006 |
This archived regulation consolidation is current to December 31, 2021 and includes changes enacted and in force by that date. For the most current information, click here. |
Contents | ||
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1 | Definitions | |
2 | Payment of levy | |
3 | Collection and remittance of levy on wine grapes delivered to first receiver | |
4 | Remittance of levy on wine grapes grown and processed by first receiver | |
5 | Records |
1 In this regulation:
"Act" means the Farming and Fishing Industries Development Act;
"council" means the British Columbia Wine Grape Council established by the minister under section 2 of the Act;
"first receiver" means a person who receives wine grapes directly or indirectly from a wine grape grower for processing into wine;
"levy" means the levy referred to in section 2;
"wine grape grower" means a person who operates a vineyard that produces wine grapes;
"wine grapes" means grapes grown in mainland British Columbia for the purpose of being processed into wine by a winery;
"winery" means a winery licensed under the Liquor Control and Licensing Act.
2 (1) Each wine grape grower must pay to the council the levy established by the council under section 4 (1) of the Act.
(2) The levy is payable as follows:
(a) in the case of wine grapes delivered to a first receiver, on the delivery date;
(b) in the case of wine grapes produced on the vineyard of a first receiver and processed by the receiver in that receiver's winery, on the date the wine grapes are moved into that winery.
3 (1) Each first receiver, on behalf of the council, must collect the levy payable under section 2 (2) (a) by deducting it from the proceeds otherwise due to the wine grape grower for the wine grapes delivered to the first receiver.
(2) On or before December 31 of each year, each first receiver must remit to the council the amount collected by the receiver under subsection (1) during the period December 1 of the previous year to November 30 of the current year.
4 On or before December 31 of each year, each first receiver must remit to the council the total amount that became payable by the grower under section 2 (2) (b) during the period December 1 of the previous year to November 30 of the current year.
5 (1) Each person required under this regulation to remit a levy must retain all records relating to the collection and remittance of the levy for a period of 2 years after the deadline for remitting the levy.
(2) Records for the purpose of subsection (1) must include the name and address of each wine grape grower who paid the levy.
(3) A person required under subsection (1) to retain records must make the records available to the council on its request.
[Provisions of the Farming and Fishing Industries Development Act, R.S.B.C. 1996, c. 134, relevant to the enactment of this regulation: section 10]
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