Section 1 definition of "Indigenous nation", paragraphs (d) and (e) BEFORE amended by 2024-10-56(a), effective April 25, 2024 (Royal Assent).

(d) the Sechelt Indian Band established by section 5 (1) of the Sechelt Indian Band Self-Government Act (Canada);

(e) the Sechelt Indian Government District established by the Sechelt Indian Band Self-Government Act (Canada);

  Section 1 definition of "specified area", paragraph (n) (iv) BEFORE amended by 2024-10-56(b), effective April 25, 2024 (Royal Assent).

(iv) Sechelt lands as defined in section 2 (1) of the Sechelt Indian Band Self-Government Act (Canada);

  Section 2 (a) BEFORE amended by 2021-18-71, effective November 27, 2018 [retro from June 17, 2021 (Royal Assent)].

(a) the individual has a beneficial interest in respect of the interest in the residential property;

  Section 3 (1) (part) BEFORE amended by 2023-23-171(a), effective November 27, 2018 [retro from May 11, 2023 (Royal Assent)].

(1) Subject to the exclusions, if any, in the regulations, an individual is a corporate interest holder in respect of a corporation if any of the following apply:

  Section 3 (3) to (5) were added by 2023-23-171(b), effective November 27, 2018 [retro from May 11, 2023 (Royal Assent)].

  Section 5 (1) definition of "reported total income", paragraphs (a), (b), and (c) BEFORE amended by 2021-18-72, effective June 17, 2021 (Royal Assent).

(a) if the individual has been assessed under Part I of the federal Act for the income taxation year, the amount described on the assessment as the individual's total income for the purposes of line 150 of a return for that income taxation year;

(b) if the individual has filed a return for the income taxation year but an assessment has not been issued to the individual under Part I of the federal Act, the amount the individual reported as the individual's total income for the purposes of line 150 of a return for that income taxation year;

(c) if the individual is, at any time in the income taxation year, resident in Canada for the purposes of the federal Act, is not required to file a return and has not filed a return, the amount the individual would be required to report as the individual's total income for the purposes of line 150 of a return for the income taxation year if the individual were to file a return for that income taxation year;

  Section 10 (3) (a) and (b) BEFORE amended by 2025-10-35, effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(a) if, in the opinion of a medical practitioner, one of the spouses has a health condition the ongoing management of which requires that spouse to reside in a different residence from the other spouse, and

(b) if an owner of the residential property that includes the principal residence of the spouse with the health condition files, with a declaration, a document that is completed by the medical practitioner.

  Section 10 (4) BEFORE amended by 2025-10-35, effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(4) The document completed by the medical practitioner must be

(a) filed in the manner required by the administrator, and

(b) in the form and contain the information required by the administrator.

  Section 20.1 was enacted by 2021-18-73, effective November 27, 2018 [retro from June 17, 2021 (Royal Assent)].

  Section 24 (2) (a) (part) BEFORE amended by 2019-7-82, effective November 27, 2018 [retro from April 11, 2019 (Royal Assent)].

(a) in the calendar year, a residence that is part of the residential property

  Section 24 (4) was added by 2022-11-104, effective November 1, 2021 [retro from June 2, 2022 (Royal Assent)].

  Section 26 BEFORE amended by 2024-13-241, effective April 25, 2024 (Royal Assent).

  Section 27 (2) BEFORE amended by 2022-11-105, effective June 2, 2022 (Royal Assent).

(2) A residential property is exempt from tax for the 2018 and 2019 calendar years if the residential property is a strata accommodation property on an assessment roll for the applicable calendar year.

  Section 33 (1) (a) BEFORE amended by 2025-10-35, effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(a) that, in the opinion of a medical practitioner, is required for the health of the individual, and

  Section 33 (7) and (8) BEFORE amended by 2025-10-35, effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(7) In order to claim an exemption under this section, the owner referred to in subsection (2) or (3), as applicable, must file, with a declaration, a document that is completed by a medical practitioner.

(8) The document that is completed by the medical practitioner must be

(a) filed in the manner required by the administrator, and

(b) in the form and contain the information required by the administrator.

  Section 36 (5) (d) (i) BEFORE amended by 2019-7-83, effective November 27, 2018 [retro from April 11, 2019 (Royal Assent)].

(i) a beneficial owner respect of the interest in the residential property,

  Section 45 (1) definition of "medical reason", paragraph (a) BEFORE amended by 2025-10-38(a), effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(a) that, in the opinion of a medical practitioner, is required for the health of the individual, and

  Section 45 (3) and (4) BEFORE amended by 2025-10-38(a) and (b), effective January 1, 2019 [retro from May 29, 2025 (Royal Assent)].

(3) In order to claim an exemption under this section, the owner referred to in subsection (2), must file, with a declaration, a document that is completed by a medical practitioner.

(4) The document that is completed by the medical practitioner must be

(a) filed in the manner required by the administrator, and

(b) in the form and contain the information required by the administrator.

  Section 51 (part) BEFORE amended by 2024-13-241, effective April 25, 2024 (Royal Assent).

  Section 61 (3) BEFORE amended by 2022-11-106, effective November 27, 2018 [retro from June 2, 2022 (Royal Assent)].

(3) An eligible taxpayer must file the application, information and records under subsection (1) in respect of a residential property for a calendar year on or before the later of

(a) December 31 in the third year after the end of the calendar year, and

(b) the time referred to in any of the following, as applicable:

(i) section 68 (4) (b) [consequential assessments — income taxes];

(ii) section 69 (4) (b) [consequential assessments — person with disabilities];

(iii) section 70 (4) (b) [consequential assessments — changes under the Assessment Act].

  Section 67 (1) (b) BEFORE amended by 2021-18-74, effective January 1, 2022.

(b) in any other case, on the earlier of the following:

(i) the date that is 6 years after the date of the original notice of assessment for the calendar year;

(ii) the date that is 6 years after the date on which tax is required under this Act to be paid for the calendar year.

  Section 67 (1) (a.1) was added by 2024-13-242, effective November 27, 2018 [retro from April 25, 2024 (Royal Assent)].

  Section 78 (3) BEFORE amended by 2019-7-84, effective November 27, 2018 [retro from April 11, 2019 (Royal Assent)].

(3) If, for a calendar year, an additional amount of tax is payable by an owner of a residential property because of an assessment of the owner under any of the following provisions, the owner must pay to the government the additional amount as stated in a notice of assessment on or before the date that is 30 days after the date of the notice of assessment:

(a) section 68 [consequential assessments — income taxes];

(b) section 69 [consequential assessments — person with disabilities];

(c) section 70 [consequential assessments — changes under the Assessment Act];

(d) section 71 [consequential reassessments after appeal];

(e) section 72 [other assessments — disposition of appeal].

  Section 98 (10) and (11) were added by 2020-18-80, effective August 14, 2020 (Royal Assent).

  Section 98 (8) (b) BEFORE amended by 2024-13-243(a), effective April 25, 2024 (Royal Assent).

(b) affirm, amend or change the assessment or determination, as the case may be, and

  Section 98 (8.1) to (8.3) were added by 2024-13-243(b), effective April 25, 2024 (Royal Assent).

  Section 98.1 was enacted by 2022-11-107, effective October 1, 2022.

  Section 98.1 (1) BEFORE amended by 2024-13-244, effective April 25, 2024 (Royal Assent).

(1) The date on which a notice of appeal is given to the minister under section 98 (6) is the date it is received by the minister.

  Section 99 (8) BEFORE repealed by 2021-18-75, 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 99 (1) BEFORE amended by 2024-13-245, effective April 25, 2024 (Royal Assent).

(1) A decision of the minister under section 98 may be appealed to the Supreme Court by way of a petition proceeding.

  Section 99 (2) BEFORE amended by 2024-13-246, 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 99 (2.1) was added by 2024-13-246, effective July 1, 2024 (BC Reg 133/2024).

  Section 105 (2) (a.1) was added by 2021-18-76, effective November 27, 2018 [retro from June 17, 2021 (Royal Assent)].

  Section 107 (3) (a.1) was added by 2021-18-77, effective November 27, 2018 [retro from June 17, 2021 (Royal Assent)].

  Section 114 (14) (a) BEFORE amended by 2019-36-63(a), effective October 31, 2019 (Royal Assent).

(a) the date that is 90 days after the date on which the notice required under subsection (13) (a) was sent to the corporation, and

  Section 114 (14) (b) BEFORE amended by 2019-36-63(b), effective October 31, 2019 (Royal Assent).

(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 98 (6) [appeal to minister], the date on which the minister upholds the determination under that appeal.

  Section 114 (14) (b) BEFORE amended by 2024-13-247, 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 98 (6) [appeal to minister], the date on which the minister upholds the determination under that appeal.

  Section 120 (10) BEFORE amended by 2021-39-71, effective November 25, 2021 (Royal Assent).

(10) 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 120 (2) (part) BEFORE amended by 2021-18-78(a), effective November 29, 2021 (BC Reg 300/2021).

(2) Except as authorized by this section, an official must not

  Section 120 (5) (j) BEFORE amended by 2021-18-78(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 the information;

  Section 120 (5) (part) BEFORE amended by 2023-23-172(a), effective May 11, 2023 (Royal Assent).

(5) Subject to subsections (6) and (9), an official may do one or more of the following:

  Section 120 (9) BEFORE repealed by 2023-23-172(b), effective May 11, 2023 (Royal Assent).

(9) An official must not use taxpayer information or provide taxpayer information to, or allow inspection of or access to taxpayer information by, any person if the taxpayer information is collected as a result of a disclosure under section 13.1 (2) or (3) [access to and disclosure of records] of the Home Owner Grant Act or section 13.1 [access to and disclosure of records] of the Land Tax Deferment Act except solely for the purposes of the administration and enforcement of any of the following:

(a) this Act;

(b) the Home Owner Grant Act;

(c) the Income Tax Act;

(d) the Land Tax Deferment Act;

(e) the Property Transfer Tax Act;

(f) the Taxation (Rural Area) Act.

  Section 122 (6) BEFORE amended by 2019-36-64, effective October 31, 2019 (Royal Assent).

(6) For the purposes of this Act, the date of a notice or statement given by the administrator is the date stated on the notice or statement.

  Section 126 BEFORE repealed by 2022-11-108, effective October 1, 2022.

  Section 138.1 was enacted by 2024-13-248, effective July 1, 2024 (BC Reg 133/2024).