Section 1 definition of "receipt" BEFORE amended by BC Reg 262/2020, effective September 20, 2020.
"receipt" means a receipt issued under section 20 of the Income Tax Act by a financial agent for a registered political party, registered constituency association or candidate.
Section 2 (2) (e) BEFORE amended by BC Reg 262/2020, effective September 20, 2020.
(e) the name and address of the person making the political contribution including, in the case of an individual, the given names of the individual;
Section 2 (1) and (2) (part) BEFORE amended by BC Reg 223/2023, effective October 23, 2023.
(1) Receipts must be printed with sequential serial numbers.
(2) A receipt and every copy of a receipt issued for a political contribution must clearly indicate the following:
Section 2 (2) (c), (d) and (g) BEFORE amended by BC Reg 223/2023, effective October 23, 2023.
(c) the amount of the political contribution;
(d) the date on which the political contribution was received;
(g) in the case of a contribution to a candidate,
(i) the name of the candidate, and
(ii) the election in which the individual is a candidate, identified by electoral district and general voting day;
Section 3 (1) (part) BEFORE amended by BC Reg 262/2020, effective September 20, 2020.
(1) A receipt is not valid for the purposes of section 20 of the Income Tax Act
Section 3 (1) (b) BEFORE amended by BC Reg 223/2023, effective October 23, 2023.
(i) the day on which the political contribution was received,
(ii) the year in which the political contribution was received, or
(iii) the amount of the contribution
is incorrectly or illegibly entered on the receipt.
Section 4 (1) (a) BEFORE amended by BC Reg 262/2020, effective September 20, 2020.
(a) the original must be provided to the taxpayer for attachment to the taxpayer's tax return;
Section 4 (1) BEFORE amended by BC Reg 223/2023, effective October 23, 2023.
(1) Receipts must have at least 2 parts, to be distributed as follows:
(a) the original must be provided to the individual for attachment to the individual's tax return;
(b) one copy must be retained by the financial agent;
(c) if applicable, other copies must be dealt with in accordance with the Election Act.