Regulation BEFORE repealed by BC Reg 66/2019, effective April 1, 2019.
| B.C. Reg. 100/2015 O.C. 300/2015 | Deposited June 5, 2015 effective January 1, 2017 |
Income Tax Act
Natural Gas Tax Credit Regulation
Prescribed percentage
1 The percentage prescribed for the purposes of section 172 (4.1) of the Income Tax Act is 2.5%.
[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, sections 48 and 172]