Section 1 (1) in the definition of "taxable insurer", paragraph (a) BEFORE amended by 2003-3-14(b), effective February 19, 2003 [retro from March 12, 2003 (Royal Assent)].
(a) an insurer that has a business authorization under the Financial Institutions Act to carry on insurance business,
Section 1 (1) definition of "property insurance" was added by 2003-3-14(a), effective January 1, 2004.
Section 1 (2) BEFORE amended by 2003-3-14(c), effective January 1, 2004.
(2) The terms "accident and sickness 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.
Section 1 (1) definition of "taxpayer", paragraph (b.1) was added by 2004-28-16, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 1 (1) definition of "premium" BEFORE amended by 2004-40-21(a), effective April 1, 1998 [retro from May 13, 2004 (Royal Assent)].
"premium" includes any payment made as consideration for a contract of insurance, including premium deposits, assessments, registration fees, contributions by members and any other compensation given in consideration for a contract of insurance, including a contract of reciprocal insurance;
Section 1 (1) definition of "taxable premium", paragraph (c) BEFORE repealed by 2004-40-21(b), effective April 1, 1998 [retro from May 13, 2004 (Royal Assent)].
(c) under a contract of marine insurance that is not pleasure craft insurance, or
Section 1 definitions of "insurance agent", "insurance salesperson" and "permanent establishment" were added by 2005-16-17(a), effective March 3, 2005 (Royal Assent).
Section 1 (3) was added by 2005-16-17(b), effective March 3, 2005 (Royal Assent).
Section 1 (1) definition of "taxable premium", paragraph (d) BEFORE amended by 2005-16-18, effective January 1, 1997 [retro from March 3, 2005 (Royal Assent)].
(d) for medical services or hospitalization under a medical services or hospitalization plan approved by regulation;
Section 1 (1) definition of "taxpayer" paragraph (b.1) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(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
Section 1 (1) in the definition of "taxable insurer", paragraph (a) BEFORE amended by 2007-31-12, effective February 18, 2003 [retro from May 31, 2007 (Royal Assent)].
(a) an insurer that has or is required to have a business authorization under the Financial Institutions Act to carry on insurance business,
Section 1 (1) definition of "pleasure craft insurance", paragraph (a) BEFORE amended by 2009-16-111(a) effective July 1, 2012 (BC Reg 213/2011).
"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;
Section 1 (2) BEFORE amended by 2009-16-111(b), effective July 1, 2012 (BC Reg 175/2012).
(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.
Section 1 (1) definitions of "amount owing" and "assessment" were added by 2017-5-6, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
Section 2 BEFORE amended by 2023-23-88, effective May 11, 2023 (Royal Assent).
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.
Section 3 (a.1) was added by 2003-3-15, effective January 1, 2004.
Section 3 (b) BEFORE amended by 2003-3-15, effective January 1, 2004.
(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).
Section 4 BEFORE re-enacted by 2004-28-17, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
4 A taxpayer other than a taxable insurer must pay to the minister a tax equal to 7% of the premium paid or payable, or premium note given, or mutual or other liability assumed, under an insurance contract referred to in paragraph (b) of the definition of "taxpayer".
Section 5.1 was enacted by 2005-16-19, effective September 15, 1990 [retro from March 3, 2005 (Royal Assent)].
Section 5.1 BEFORE re-enacted by 2005-16-20, effective September 10, 2004 [retro from March 3, 2005 (Royal Assent)].
5.1 Despite section 4, no tax is payable by a taxpayer who is a licensee under the Real Estate Act in respect of 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 26 (2) of that Act.
Section 5.1 BEFORE amended by 2005-16-21, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].
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 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 26 (2) of that Act;
(b) an assessment levied for the Real Estate Special Compensation Fund by the Real Estate Compensation Fund Corporation.
Section 5.2 was enacted by 2016-10-28, effective September 15, 1990 [retro from May 19, 2016 (Royal Assent)].
Section 5.2 BEFORE amended by 2018-49-82, effective January 1, 2020 (BC Reg 213/2019).
5.2 Despite section 4, no tax is payable by a taxpayer who is a member of the Law Society of British Columbia in respect of an insurance fee set under section 30 (3) (a) of the Legal Profession Act.
Section 5.3 was enacted by 2024-13-90, effective April 25, 2024 (Royal Assent).
Section 6 (2) BEFORE amended by 2004-28-18, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
(2) A taxpayer, other than a taxable insurer, within 30 days of entering into an insurance contract referred to in paragraph (b) of the definition of "taxpayer", without notice or demand, must deliver to the commissioner a return in the form the commissioner determines, together with other information the commissioner requires.
Section 6 (4) BEFORE amended by 2005-16-22, effective March 3, 2005 (Royal Assent).
(4) If the commissioner desires any information or return from a person for the purposes of this Act, or a further return or information, the commissioner may demand the information or return desired, and the person must furnish or deliver it to the commissioner within the time specified in the demand.
Section 6 (2) BEFORE amended by 2008-11-11, effective May 1, 2008 (Royal Assent).
(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.
Section 6 (4) BEFORE amended by 2023-23-90, effective May 11, 2023 (Royal Assent).
(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.
Section 6 (1) and (2) BEFORE amended by 2023-23-89(a) and (b), effective January 1, 2024.
(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 90 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.
Section 6 (5) and (6) were added by 2023-23-89(c), effective January 1, 2024.
Section 7 BEFORE re-enacted by 2016-10-29, effective January 1, 2016 [retro from May 19, 2016 (Royal Assent)].
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.
(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.
Section 7.1 was enacted by 2016-10-29, effective January 1, 2016 [retro from May 19, 2016 (Royal Assent)].
Section 9 BEFORE amended by 2016-4-8, effective September 1, 2016 (BC Reg 191/2016).
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.
Section 11 (2) BEFORE amended by 2008-11-12(a), effective May 1, 2008 (Royal Assent).
(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.
Section 11 (3) was added by 2008-11-12(b), effective May 1, 2008 (Royal Assent).
Section 12 (3) BEFORE amended by 2003-54-24, effective January 23, 2004 (BC Reg 11/2004).
(3) The commissioner or an authorized officer of the Ministry of Finance and Corporate Relations may visit the place of business in Canada of a taxpayer where the records respecting the business in British Columbia are maintained, and examine the books and records of the taxpayer to verify any return required by this Act.
Section 12 (1) to (3) BEFORE amended by 2005-16-23, effective March 3, 2005 (Royal Assent).
(1) A taxpayer must keep adequate books of account and records for the purposes of this Act.
(2) If the books or records kept by a taxpayer 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.
(3) The commissioner or an authorized officer of the Ministry of Provincial Revenue may visit the place of business in Canada of a taxpayer where the records respecting the business in British Columbia are maintained, and examine the books and records of the taxpayer to verify any return required by this Act.
Section 12.1 was enacted by 2005-16-24, effective March 3, 2005 (Royal Assent).
Section 12.1 (6) was added by 2023-23-92, effective May 11, 2023 (Royal Assent).
Section 12.2 was enacted by 2005-16-24, effective March 3, 2005 (Royal Assent).
Section 12.2 BEFORE re-enacted by 2023-23-93, effective May 11, 2023 (Royal Assent).
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
(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.
Section 12.3 was enacted by 2023-23-94, effective May 11, 2023 (Royal Assent).
Section 13 (2) and (3) BEFORE amended by 2023-23-96, effective January 1, 2024.
(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.
Section 14 (2) and (3) BEFORE amended by 2023-23-97, effective January 1, 2024.
(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.
Section 14.1 was enacted by 2023-23-98, effective January 1, 2024.
Section 15 (1) and (2) BEFORE amended by 2017-5-7, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
Section 15.1 was enacted by 2017-5-8, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
Section 16 BEFORE re-enacted by 2004-40-22, effective May 13, 2004 (Royal Assent).
16 (1) Despite prior assessments, or if no assessment has been made, a taxpayer continues to be liable for tax and to be assessed.
(2) Without limiting subsection (1), the commissioner may at any time assess a taxpayer for tax, interest and penalties, and may reassess or make additional assessments on a taxpayer for tax, interest and penalties
(a) at any time, if the person has made any misrepresentation or committed any fraud in making the person's return or supplying information under this Act, and
(b) within 6 years from the date of delivery of a return for a calendar year, in any other case.
Section 16 (1) BEFORE amended by 2017-5-9(a), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
Section 16 (2) (part) BEFORE amended by 2017-5-9(b), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(2) The commissioner may assess or reassess a taxpayer for tax as follows:
Section 16 (2) (a) (ii), (iii) and (iv) BEFORE amended by 2017-5-9(c), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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;
Section 16 (2.1) and (6) were added by 2017-5-9(d), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
Section 17 (1) (part) BEFORE amended by 2017-5-10(a), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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
Section 17 (4) was added by 2017-5-10(b), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
Section 17 (5) and (6) were added by 2020-18-41, effective August 14, 2020 (Royal Assent).
Section 17 (1) and (3) BEFORE amended by 2022-11-28, effective October 1, 2022.
(1) Subject to subsection (4), 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.
(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.
Section 17 (1) (a) BEFORE amended by 2024-13-91(a), effective April 25, 2024 (Royal Assent).
(a) within 90 days after the assessment has been mailed, or
Section 17 (3) BEFORE amended by 2024-13-91(b), effective April 25, 2024 (Royal Assent).
(3) On receipt of the notice of appeal, the minister must consider the notice 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.
Section 17 (4.1), (4.2) and (4.3) were added by 2024-13-91(c), effective April 25, 2024 (Royal Assent).
Section 17.1 was enacted by 2022-11-29, effective October 1, 2022.
Section 17.1 (1) BEFORE amended by 2024-13-92, effective April 25, 2024 (Royal Assent).
(1) The date on which a notice of appeal is given to the minister under section 17 (1) is the date it is received by the minister.
Section 18 (1) BEFORE amended by 2010-6-93,Sch 3, effective July 1, 2010.
(1) A decision of the minister under section 17 (3) may be appealed to the Supreme Court by way of an originating application.
Section 18 (2) BEFORE amended by 2010-6-91,Sch 1, effective July 1, 2010.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
Section 18 (6) BEFORE repealed by 2021-18-42, effective June 17, 2021 (Royal Assent).
(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.
Section 18 (1) BEFORE amended by 2024-13-93, effective April 25, 2024 (Royal Assent).
(1) A decision of the minister under section 17 (3) may be appealed to the Supreme Court by way of a petition proceeding.
Section 18 (2) BEFORE amended by 2024-13-94, effective July 1, 2024 (BC Reg 133/2024).
(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.
Section 18 (2.1) was added by 2024-13-94, effective July 1, 2024 (BC Reg 133/2024).
Section 18.1 was enacted by 2017-5-11, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
Section 19 (3) was added by 2024-13-95, effective April 25, 2024 (Royal Assent).
Section 20 BEFORE amended by 2017-5-12, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
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.
Section 21 (1) BEFORE amended by 2017-5-13(a), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
Section 21 (2) (b) and (c) BEFORE amended by 2017-5-13(b) and (c), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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
Section 22 BEFORE amended by 2017-5-14, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
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.
Section 23 BEFORE amended by 2017-5-15, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
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.
Section 24 (1) BEFORE amended by 2017-5-16, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
Section 26 (1) (part) BEFORE amended by 2017-5-17(a), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(1) The commissioner may, or by agent may, levy the amount of tax that is due and payable, with costs, by distress of
Section 26 (1) (a) BEFORE amended by 2017-5-17(b), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(a) goods and chattels of the person liable to pay the tax,
Section 26 (3), (5) and (6) BEFORE amended by 2017-5-17(c), (d) and (e), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
(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.
Section 27 BEFORE amended by 2017-5-18, effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
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.
Section 27.1 was enacted by 2004-28-19, effective February 18, 1998 [retro from April 29, 2004 (Royal Assent)].
Section 27.1 (3) BEFORE amended by 2016-5-47,Sch 9, effective March 10, 2016 (Royal Assent).
(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.
Section 27.1 (1) (a) BEFORE amended by 2017-5-19(a), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(a) an action for the recovery of taxes,
Section 27.1 (2) BEFORE amended by 2017-5-19(b), effective January 1, 2009 [retro from March 16, 2017 (Royal Assent)].
(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.
Section 27.2 was enacted by 2023-23-101, effective March 15, 2020 [retro from May 11, 2023 (Royal Assent)].
Section 28 was re-enacted by 2023-23-102, effective May 11, 2023 (Royal Assent).
Section 29 was re-enacted by 2023-23-102, effective May 11, 2023 (Royal Assent).
Section 29.1 was enacted by 2023-23-103, effective May 11, 2023 (Royal Assent).
Section 29.2 was enacted by 2023-23-103, effective May 11, 2023 (Royal Assent).
Section 30 BEFORE re-enacted by 2005-16-25, effective March 3, 2005 (Royal Assent).
30 For every default in complying with section 12, the persons in default are each liable on conviction to a penalty of not less than $10 for each day during which the default continues.
Section 30 BEFORE re-enacted by 2023-23-104, effective May 11, 2023 (Royal Assent).
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.
Section 30.1 was enacted by 2023-23-105, effective May 11, 2023 (Royal Assent).
Section 30.2 was enacted by 2023-23-105, effective May 11, 2023 (Royal Assent).
Section 30.3 was enacted by 2023-23-105, effective May 11, 2023 (Royal Assent).
Section 31 BEFORE repealed by 2023-23-106, effective May 11, 2023 (Royal Assent).
31 A person who contravenes section 20 commits an offence and is liable on conviction to a penalty not exceeding $200.
Section 32 BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
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.
Section 32 BEFORE repealed by 2023-23-106, effective May 11, 2023 (Royal Assent).
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 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.
Section 32.1 was enacted by 2023-23-107, effective May 11, 2023 (Royal Assent).
Section 32.2 was enacted by 2023-23-107, effective May 11, 2023 (Royal Assent).
Section 32.3 was enacted by 2023-23-107, effective May 11, 2023 (Royal Assent).
Section 32.4 was enacted by 2023-23-107, effective May 11, 2023 (Royal Assent).
Section 32.5 was enacted by 2023-23-107, effective May 11, 2023 (Royal Assent).
Section 33 BEFORE re-enacted by 2023-23-108, effective May 11, 2023 (Royal Assent).
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.
Section 34 (3) BEFORE amended by 2003-54-24, effective January 23, 2004 (BC Reg 11/2004).
(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 Finance and Corporate Relations setting out the facts.
Section 34 (1) (b) BEFORE amended by 2004-40-23, effective May 13, 2004 (Royal Assent).
(b) if deliverered 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.
Section 34 (3) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(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.
Section 34 (1) BEFORE amended by 2023-23-109(a), effective May 11, 2023 (Royal Assent).
(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.
Section 34 (2.1) was added by 2023-23-109(b), effective May 11, 2023 (Royal Assent).
Section 37 BEFORE repealed by 2023-23-110, effective May 11, 2023 (Royal Assent).
37 Fines recovered under this Act must be paid to the minister, and then form part of the consolidated revenue fund.
Section 37.1 was enacted by 2023-23-111, effective January 1, 2024.
Section 37.2 was enacted by 2023-23-111, effective January 1, 2024.
Section 38 (1) (c.1) was added by 2004-40-24(a), effective May 13, 2004 (Royal Assent).
Section 38 (2) BEFORE amended by 2004-40-24(b), effective May 13, 2004 (Royal Assent).
(2) A person who contravenes this section commits an offence and is liable to a fine of not more than $2 000.
Section 38 (3) was added by 2004-40-24(c), effective May 13, 2004 (Royal Assent).
Section 38 (1) (c) BEFORE amended by 2011-25-382, effective March 18, 2013 (BC Reg 131/2012).
[2011-25-382 was re-enacted by 2013-1-72, effective February 28, 2013.]
(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,
Section 38 (3) BEFORE amended by 2019-14-50, effective November 1, 2019 (BC Reg 197/2019).
(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.
Section 38 (1) (c.01) was added by 2021-18-43, effective June 17, 2021 (Royal Assent).
Section 38 BEFORE re-enacted by 2023-23-112, effective May 11, 2023 (Royal Assent).
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 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act,
(c.01) to an official or employee of the ministry of the minister for the purposes of the formulation or evaluation of fiscal policy,
(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 BC Financial Services Authority established under section 2 of the Financial Services Authority Act, for the purposes of administering this Act or the Financial Institutions Act or other Acts under which that Authority has administrative responsibilities.
Section 38.1 was enacted by 2023-23-112, effective May 11, 2023 (Royal Assent).
Section 40 (1) BEFORE amended by 2003-54-24, effective January 23, 2004 (BC Reg 11/2004).
(1) With the approval of the minister, the commissioner may authorize officers of the Ministry of Finance and Corporate Relations 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.
Section 40 (1) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(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.
Section 40 BEFORE re-enacted by 2016-10-30, effective May 19, 2016 (Royal Assent).
40 (1) With the approval of the minister, the commissioner may authorize officers of the minister's ministry 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.
Section 42 was enacted by 2024-13-96, effective July 1, 2024 (BC Reg 133/2024).
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