Section 10 BEFORE amended by 2024-13-42, effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
Section 11 BEFORE amended by 2024-13-43, effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
Notch rate — BC remuneration not greater than $1 500 000
11 Subject to section 12, if the BC remuneration paid during a calendar year by an employer is greater than $500 000 but not greater than $1 500 000, the tax payable under this Part by the employer for the calendar year is equal to 2.925% of the amount by which the BC remuneration paid exceeds $500 000.
Section 12 (2) and (3) (part) BEFORE amended by 2024-13-44, effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
(2) If the BC remuneration paid during a calendar year by an employer to whom this section applies is not greater than the amount determined by the following formula, no tax is payable under this Part by the employer for the calendar year:
| amount = $500 000 × | BC permanent establishment |
| 365 |
| where | ||
| BC permanent establishment | = | the number of days in the calendar year in which the employer has one or more permanent establishments in British Columbia. |
(3) If the BC remuneration paid during a calendar year by an employer to whom this section applies is greater than the amount determined by the formula in subsection (2) but not greater than the amount determined by the following formula, the tax payable under this Part by the employer for the calendar year is equal to 2.925% of the amount by which the BC remuneration paid exceeds the amount determined by the formula in subsection (2):
Section 17 BEFORE amended by 2024-13-45, effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
Exemption — associated employers
17 No tax is payable under this Part by an employer for a calendar year if the total BC remuneration paid during the calendar year by all of the associated employers is not greater than
(b) if each of the associated employers has a permanent establishment in British Columbia for only part of the calendar year, the amount determined by the following formula in respect of the associated employers:
| amount = $500 000 × | BC permanent establishment |
| 365 |
| where | ||
| BC permanent establishment | = | the number of days in the calendar year in which at least one of the associated employers has one or more permanent establishments in British Columbia. |
Section 18 (1) definition of "exemption amount", paragraph (b) BEFORE amended by 2024-13-46(a), effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
(b) the amount determined by the following formula:
| amount = $500 000 × | BC permanent establishment |
| 365 |
| where | ||
| BC permanent establishment | = | the number of days in the calendar year in which the employer has one or more permanent establishments in British Columbia. |
Section 18 (2) (a) (i) BEFORE amended by 2024-13-46(b), effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
(i) greater than $500 000 and not greater than $1 500 000, or
Section 18 (2) (c) BEFORE amended by 2024-13-46(b), effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
(c) the total of the amounts assigned by the allocation agreement referred to in paragraph (b) does not exceed $500 000 or the amount referred to in paragraph (a) (ii) (A), as the case may be.
Section 18 (4) BEFORE amended by 2024-13-46(c), effective January 1, 2024 [retro from April 25, 2024 (Royal Assent)].
(4) If the BC remuneration paid during a calendar year by an employer to whom this section applies is greater than the employer's exemption amount for the calendar year, the tax payable under this Part by the employer for that calendar year is equal to 2.925% of the amount by which the BC remuneration paid exceeds the employer's exemption amount.
Part 2.1, sections 30.01 to 30.19 were enacted by 2021-18-13, effective March 30, 2021 [retro from June 17, 2021 (Royal Assent)].
Part 2.1, sections 30.20 and 30.21 were enacted by 2021-18-14, effective June 17, 2021 (Royal Assent).
Part 2.1, sections 30.22 to 30.24 were enacted by 2021-18-15, effective March 30, 2021 [retro from June 17, 2021 (Royal Assent)].
Section 41 BEFORE re-enacted by 2020-19-15, effective June 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Instalments
41 If an employer's tax payable for the preceding calendar year exceeds the prescribed amount, the employer must pay to the government, on account of the employer's tax payable under this Act for the current calendar year, on or before June 15, September 15 and December 15 in the current calendar year, an amount that is not less than 25% of the lesser of
(a) the employer's tax payable for the preceding calendar year, and
(b) the employer's estimated tax payable for the current calendar year.
Section 41 (1), a note was added regarding temporary date changes by BC Reg 224/2020 under 2018-42-41, effective June 1, 2020 [retro from September 2, 2020 (BC Reg 224/2020)].
Section 41 (1), note regarding temporary date changes BEFORE removed by BC Reg 224/2020 under 2018-42-41, effective June 1, 2020 [retro from September 2, 2020 (BC Reg 224/2020)].
[Note: For the 2020 calendar year only, for the dates referred to in subsection (1), B.C. Reg. 224/2020 replaces June 15 with December 31, 2020, September 15 with January 31, 2021 and December 15 with February 28, 2021.]Section 41 BEFORE re-enacted by 2020-19-16, effective December 31, 2021.
Instalments
41 (1) If an employer's tax payable for the preceding calendar year exceeds the prescribed amount, the employer must pay to the government, on account of the employer's tax payable under this Act for the current calendar year, on or before June 15, September 15 and December 15 in the current calendar year, an amount that is not less than 25% of the lesser of
(a) the employer's tax payable for the preceding calendar year, and
(b) the employer's estimated tax payable for the current calendar year.
(2) Despite subsection (1), for the 2020 calendar year,
(a) the minister may prescribe, by regulation, a date to replace a date set out in that subsection, and
(b) if a date is so prescribed, an employer must pay, on or before the prescribed date, the amount determined in accordance with that subsection.
(3) A date prescribed under subsection (2) (a) must be later than the date it replaces.
(4) A regulation made under subsection (2) (a) may be made retroactive to June 1, 2020 or a later date and, if made retroactive, is deemed to have come into force on the specified date.
Section 75 (4) (b) BEFORE amended by 2024-13-47(a), effective April 25, 2024 (Royal Assent).
(b) affirm, amend or change the assessment or determination, as the case may be, and
Section 75.1 (1) BEFORE amended by 2024-13-48, effective April 25, 2024 (Royal Assent).
(1) The date on which a notice of appeal is given to the minister under section 75 (2) is the date it is received by the minister.
Section 76 (8) BEFORE repealed by 2021-18-16, effective June 17, 2021 (Royal Assent).
(8) 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 76 (1) BEFORE amended by 2024-13-49, effective April 25, 2024 (Royal Assent).
(1) A decision of the minister under section 75 may be appealed to the Supreme Court by way of a petition proceeding.
Section 76 (2) BEFORE amended by 2024-13-50, effective July 1, 2024 (BC Reg 133/2024).
(2) The Supreme Court Civil Rules relating to petition proceedings, other than Rule 18-3, apply to appeals under this section.
Section 79 BEFORE renumbered to 79 (1) and (2) added by 2024-13-51, effective April 25, 2024 (Royal Assent).
If decision set aside or amount reduced on appeal
79 If the commissioner's or minister's decision is set aside, or the amount of an assessment or an amount owing to the government under this Act is reduced on appeal, the minister must refund the amount or excess amount paid to the appellant from the consolidated revenue fund.
Section 84 (15) (b) BEFORE amended by 2024-13-52, effective April 25, 2024 (Royal Assent).
(b) if a notice of appeal is given to the minister in respect of the determination within the time provided by section 75 (2) [appeal to minister], the date on which the minister upholds the determination under that appeal.
Section 90 (9) BEFORE amended by 2021-39-59, effective November 25, 2021 (Royal Assent).
(9) To the extent of any inconsistency or conflict with sections 32 [use of personal information], 33 [disclosure of personal information], 33.1 [disclosure inside or outside Canada] and 33.2 [disclosure inside Canada only] of the Freedom of Information and Protection of Privacy Act, this section applies despite that Act.
Section 90 (2) (part) BEFORE amended by 2021-18-17(a), effective November 29, 2021 (BC Reg 300/2021).
(2) Except as authorized by this section, an official must not
Section 90 (5) (j) BEFORE amended by 2021-18-17(b), effective November 29, 2021 (BC Reg 300/2021).
(j) provide taxpayer information to, or allow inspection of or access to taxpayer information by, any person otherwise legally entitled to the information under an enactment of British Columbia solely for the purposes for which that person is entitled to that information.
Section 98 BEFORE amended by 2022-11-15, effective October 1, 2022.
When documents are filed with or given to commissioner or minister
98 (1) If, under this Act, a document must or may be filed with or given to the commissioner or minister, the document is conclusively deemed to be filed or given on the date it is received by the commissioner or minister, as the case may be.
(2) If, under this Act, a document must or may be given to the minister, the document is conclusively deemed to have been given if delivered to the office of the deputy minister.
Section 107.01 was enacted by 2021-18-18, effective March 30, 2021 [retro from June 17, 2021 (Royal Assent)].
Section 110 BEFORE self-repealed by 2018-42-110(4), effective January 1, 2022 [3 years after section 110 coming into force].
Regulations to deal with transitional matters and difficulties
110 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act into operation;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any difficulties encountered in bringing this Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in this Act or another enactment or providing for the application of an enactment;
(d) resolving any errors, inconsistencies or ambiguities arising in this Act.
(2) A regulation under subsection (1) may be made retroactive to a specified date that is not earlier than the date this section comes into force and, if made retroactive, is deemed to have come into force on the specified date.
(3) To the extent of any conflict between a regulation under subsection (1) and this Act or another enactment, the regulation prevails.
(4) This section and any regulations made under it are repealed 3 years after the date this section comes into force.