| Contents |
|---|
| | 1 | Definitions and interpretation |
| Part 1 — Income Tax |
| | Division 1 — Liability for Tax |
| | 2 | Liability for tax |
| | 3 | Repealed |
| | Division 2 — Individual Income Tax |
| | 4 | Definitions |
| | 4.1 | Amount of tax payable |
| | 4.2 | Deductions |
| | 4.3 | Personal credits |
| | 4.301 | BC tax reduction credit |
| | 4.31 | Age credit |
| | 4.32 | Pension credit |
| | 4.33 | Adoption expense credit |
| | 4.34-
4.341 | Repealed |
| | 4.35 | Repealed |
| | 4.351 | Repealed |
| | 4.36 | BC education coaching tax credit |
| | 4.37 | Tax credit for volunteer firefighters and search and rescue volunteers |
| | 4.4 | Charitable and other gifts |
| | 4.5 | Medical expense credit |
| | 4.51 | Credit for mental or physical impairment |
| | 4.52 | Indexing |
| | 4.6 | Tuition credit |
| | 4.61 | Repealed |
| | 4.62 | Unused tuition and education tax credits |
| | 4.63 | Credit for interest on student loan |
| | 4.64 | Credit for EI premium and CPP contribution |
| | 4.65 | Transfer of unused credits to spouse or common-law partner |
| | 4.66 | Tuition tax credit transferred |
| | 4.67 | Transfer of unused credits to parent or grandparent |
| | 4.68 | Minimum tax credit |
| | 4.69 | Dividend tax credit |
| | 4.7 | Overseas employment tax credit |
| | 4.71 | Foreign tax credit |
| | 4.72 | Supplementary credit for 2000 taxation year |
| | 4.721 | BC mining flow-through share tax credit |
| | 4.722 | Political contributions |
| | 4.73 | Restrictions on credits: trusts |
| | 4.74 | Restrictions on credits: year of bankruptcy |
| | 4.75 | Restrictions on credits: income earned outside BC |
| | 4.76 | Restrictions on credits: part-year residents |
| | 4.77 | Restrictions on credits: non-residents |
| | 4.78 | Credits in separate returns |
| | 4.79 | Order of making deductions |
| | 4.8 | Minimum tax |
| | 4.81 | CPP/QPP disability benefits for previous years |
| | 4.82 | Qualifying retroactive lump sum pension payments |
| | 4.83 | Lump sum pension payment |
| | 4.84 | Tax on split income |
| | 4.85 | Apportionment of additional taxes |
| | 4.86 | Repealed |
| | 4.87 | Bankrupt individuals |
| | 5-7 | Repealed |
| | 7.1 | Repealed |
| | 8 | Refundable sales tax credit |
| | 8.1 | Climate action tax credit |
| | 8.2 | BC harmonized sales tax credit |
| | 8.3 | Renter's tax credit |
| | 9-13 | Repealed |
| | 13.01 | Definitions for climate action dividend |
| | 13.02 | Climate action dividend |
| | 13.03 | Climate action dividend cannot be attached or assigned |
| | 13.04 | Climate action dividend — general |
| | 13.05 | Climate action dividend — no further assessments, determinations or decisions |
| | 13.06 | Climate action dividend regulations |
| | 13.07 | Application of federal provisions — interpretation for BC early childhood tax benefit |
| | 13.071 | BC early childhood tax benefit |
| | 13.08 | Application of federal provisions to BC early childhood tax benefit — rules about eligible individuals and their spouses or common-law partners |
| | 13.081 | BC early childhood tax benefit cannot be attached or assigned |
| | 13.09 | BC early childhood tax benefit regulations |
| | 13.091 | Application of federal provisions — interpretation for BC family benefit |
| | 13.092 | BC family benefit |
| | 13.093 | Application of federal provisions to BC family benefit — special rules |
| | 13.094 | BC family benefit cannot be attached or assigned |
| | 13.095 | BC family benefit regulations |
| | 13.1 | Net employee investment tax credit |
| | 13.2 | Refunds to mutual fund trusts |
| | Division 3 — Corporate Income Tax |
| | 13.3 | Definitions |
| | 14 | Corporation income tax |
| | 14.1 | Corporate straddle provision |
| | 15 | Repealed |
| | 16 | Small business rate |
| | 17 | Two-year tax holiday for new small businesses |
| | 18 | Appeal of refusal or rescission of certificate of eligibility |
| | 18.1 | Order of making deductions |
| | Division 4 — Individual and Corporate Income Tax |
| | 19 | Repealed |
| | 19.1 | Logging tax deduction |
| | 20 | Renumbered |
| | 20.1 | Farmers' food donation tax credit |
| | 21 | Small business venture capital tax credit |
| | 22-24 | Repealed |
| | 25 | Qualifying environmental trusts: tax and tax credit |
| | 25.1 | Mining exploration tax credit |
| | 26 | Repealed |
| | 27 | Exemptions |
| | 28 | Repealed |
| | Division 5 — Returns, Assessments and Appeals |
| | 29 | Application of federal provisions — returns of income and assessments of tax |
| | 30 | Reassessment and amended return |
| | 31 | Instalment payments: farmers and fishers |
| | 32 | Instalment payments: other individuals |
| | 33 | Application of federal provision — payments by corporations |
| | 34 | Application of federal provisions — returns, payments and interest |
| | 35 | Refund for tax credits |
| | 36 | Amount on which instalment calculated |
| | 37 | Application of federal provisions — failure to file return or corporate return and failure to provide information |
| | 38 | Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal |
| | 39 | Application of federal provisions — penalty for late or deficient instalments |
| | 39.1 | Application of federal provisions — misrepresentation of tax matter by third party |
| | 40 | Application of federal provisions — refunds |
| | 41 | Application of federal provisions — objections to assessments and extension of time |
| | 42 | Appeal by taxpayer |
| | 43 | Reply |
| | 44 | Procedure |
| | 45 | Application of federal provisions — irregularities, extension of time and private hearings |
| | 46 | Court practice |
| Part 2 — Administration and Enforcement |
| | 47 | Application of federal provisions — administration, interest, garnishment and proceedings to collect |
| | 48 | Power to make regulations |
| | 49 | Application of federal provisions — debts to Her Majesty |
| | 50 | Application of federal provisions — certificates |
| | 51 | Warrant |
| | 52 | Application of federal provisions — acquisition of debtor's property |
| | 53 | Application of federal provisions — payment of money seized from tax debtor |
| | 54 | Application of federal provisions — seizure of goods |
| | 55 | Application of federal provisions — taxpayer leaving Canada or defaulting |
| | 56 | Application of federal provisions — withholding taxes |
| | 57 | Application of federal provisions — liability of directors |
| | 58 | Books and records |
| | 59 | Application of federal provisions — inspections, privilege, information returns and corporate execution |
| | 60 | Repealed |
| | 61 | Offence and penalty |
| | 62 | Application of federal provisions — further offences |
| | 63 | Powers of federal minister |
| | 64 | Communication of information and related offences |
| | 65 | Information-sharing agreements |
| | 66 | Application of federal provisions — liability of officer or agent of corporation |
| | 67 | Application of federal provisions — restriction on power of court |
| | 68 | Procedure and evidence |
| | 68.1 | Anti-avoidance rule |
| | 68.2 | Reportable transactions |
| Part 3 — Collection of Tax |
| | 69 | Collection agreement |
| | 70 | Payments on account |
| | 71 | No action against persons withholding tax |
| | 72 | Relief of taxpayer |
| | 73 | Non-agreeing provinces |
| | 74 | Enforcement of judgments |
| Part 4 — Miscellaneous |
| | 75 | Appointments |
| | 76 | Delegation of powers |
| | 77 | Duty of public bodies to provide information |
| | 77.1 | Timber harvest information |
| | 77.2 | British Columbia Assessment Authority must provide information |
| | 78 | Costs and expenses |
| Part 5 — Film and Television Tax Credit |
| | 79 | Definitions and interpretation |
| | 80 | Basic tax credit |
| | 80.1 | Scriptwriting tax credit |
| | 81 | Regional tax credit if principal photography begins before April 1, 2003 |
| | 81.1 | Regional tax credit if principal photography begins after March 31, 2003 |
| | 81.11 | Distant location regional tax credit |
| | 81.2 | Digital animation, visual effects and post-production tax credit |
| | 82 | Film training tax credit |
| | 82.1 | Production services tax credit |
| | 82.2 | Regional production services tax credit |
| | 82.21 | Distant location production services tax credit |
| | 82.3 | Digital animation, visual effects and post-production services tax credit |
| | 82.4 | Major production tax credit |
| | 83 | No credit available if section 17 deduction made |
| | 83.1 | May not claim both accredited production and eligible production credits |
| | 84 | Deemed payment |
| | 84.1 | Notice of intention to claim production services tax credit |
| | 85 | Application for tax credit |
| | 86 | Eligibility certificate |
| | 87 | Completion certificate |
| | 87.1 | Accreditation certificate |
| | 87.11 | Major production certificate |
| | 87.2 | Amendments to certificates |
| | 87.3 | When notice deemed not to have been given |
| | 88 | Revocation of certificates |
| | 89 | Notice of refusal or revocation |
| | 90 | Tax credit must be reimbursed |
| | 91 | Recovery of debt |
| | 92 | Reconsiderations and certification appeals |
| | 93 | Powers of audit |
| | 93.1 | Certifying authority inspection and audit powers |
| | 93.2 | Demand for information |
| | 93.3 | Records required to be kept |
| | 93.4 | Evidence — copies of records |
| | 94 | Minister and Commissioner may require information regarding certificates |
| | 95 | Collection and sharing of information |
| | 96 | Power to make regulations |
| Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit |
| | 97 | Definitions |
| | 97.1 | Interpretation — taxation year of partnerships |
| | 98 | Refundable tax credit available |
| | 99 | Non-refundable tax credit available |
| | 99.1 | Credit amount in respect of a partnership |
| | 100 | Renunciation of tax credit |
| | 101 | Amalgamations and wind ups |
| | 102 | No credit available if section 17 deduction made |
| | 102.1 | Recapture of tax credit corporations |
| | 102.11 | Recapture of amounts — partnership |
| | 102.2 | Recapture rules do not apply to specified non-arm's length transfers |
| | 102.3 | Recapture of tax credit from non-arm's length purchasers — corporations |
| | 102.4 | Recapture of amounts from non-arm's length purchasers — partnerships |
| | 102.5 | Recapture of tax credit by corporation in respect of a partnership |
| | 102.6 | Recapture of amounts — tiered partnership |
| | 103 | Filing requirements |
| Part 7 — British Columbia Manufacturing and Processing Tax Credit |
| | 104 | Interpretation |
| | 105 | Non-refundable tax credit available |
| | 106 | Partnerships |
| | 107 | Renunciation of tax credit |
| | 108 | Amalgamations and wind ups |
| | 109 | No credit available for year in which section 17 deduction made |
| | 110 | Filing requirements |
| Part 8 — Book Publishing Tax Credit |
| | 111 | Definitions and interpretation |
| | 112 | Book publishing tax credit |
| | 113 | Deemed payment |
| | 114 | Filing requirements |
| | 115 | Power to make regulations |
| Part 9 — Training Tax Credits |
| | Division 1 — Definitions |
| | 116 | Definitions |
| | Division 2 — Tax Credits for Individuals |
| | 117 | Application of this Division |
| | 118 | Basic tax credit for individuals |
| | 119 | Completion tax credit for individuals |
| | 119.1 | Certification tax credit for individuals |
| | 120 | Enhanced tax credit for individuals |
| | Division 3 — Tax Credits for Employers |
| | 121 | Definition for this Division |
| | 122 | Basic tax credit for employers |
| | 123 | Completion tax credit for employers |
| | 124 | Enhanced tax credit for employers |
| | 124.1 | Enhanced tax credit for employers — eligible apprentice |
| | 124.2 | No credits for eligible industry employer |
| | 125 | Restrictions on credits: multiple employers |
| | 126 | Restrictions on credits: partnership |
| | Division 3.1 — Tax Credits for Shipbuilding and Ship Repair Industry Employers |
| | 126.1 | Definitions for this Division |
| | 126.2 | Basic tax credit for eligible industry employers |
| | 126.3 | Completion tax credit for eligible industry employers |
| | 126.4 | Enhanced tax credit for eligible industry employers |
| | 126.5 | Restrictions on credits: multiple eligible industry employers |
| | 126.6 | Restrictions on credits: partnership |
| | Division 4 — Administration |
| | 127 | Deemed payment |
| | 128 | Filing requirements |
| | 129 | Powers of audit |
| | 130 | Collection and sharing of information |
| | 131 | Power to make regulations |
| Part 10 — Interactive Digital Media Tax Credit |
| | 132 | Definitions |
| | 133 | Eligibility for tax credit |
| | 134 | Interactive digital media tax credit |
| | 135 | Deemed payment |
| | 136 | Registration |
| | 137 | Reconsiderations and appeals |
| | 138 | Filing requirements |
| | 139 | Powers of audit |
| | 140 | Power to make regulations |
| Part 11 — Home Renovation Tax Credit for Seniors and Persons with Disabilities |
| | 141 | Definitions |
| | 142 | Home renovation tax credit for seniors and persons with disabilities |
| | 143 | Part-year residents |
| | 144 | Bankruptcy |
| | 145 | Death |
| | 146 | Relationship to other credits |
| | 147 | Deemed payment of tax |
| | 148 | Filing requirements |
| | 149 | Powers of audit |
| | 150 | Power to make regulations |
| Part 12 — BC First-Time New Home Buyers' Bonus |
| | 151 | Definitions |
| | 152 | Tax credit for first-time new home buyers |
| | 153 | Deemed payment of tax |
| | 154 | Application for tax credit |
| | 155 | Determination of tax credit |
| | 156 | Determination period |
| | 157 | Determination valid and binding |
| | 158 | Notice to commissioner of subsequent assessment |
| | 159 | Payment of tax refund |
| | 160 | Tax refund cannot be attached or assigned |
| | 161 | Imposition of administrative penalty |
| | 162 | Administrative penalties |
| | 163 | Waiver or cancellation of penalty |
| | 164 | Appeal to minister |
| | 165 | Liability for recoverable amount |
| | 166 | Collection of recoverable amount |
| | 167 | Powers of audit |
| | 168 | Application of other provisions |
| | 169 | Administration |
| | 170 | Delegation of powers |
| | 171 | Power to make regulations |
| Part 13 — Natural Gas Tax Credit |
| | Division 1 — Definitions |
| | 172 | Definitions |
| | Division 2 — Natural Gas Tax Credit |
| | 173 | Natural gas tax credit |
| | 174 | Credit calculation change |
| | 175 | Tax calculation change |
| | 176 | Amalgamations and wind ups |
| | Division 3 — Cost of Natural Gas |
| | 177 | Definitions for this Division |
| | 178 | Deemed purchase of natural gas |
| | 179 | Cost of natural gas notionally acquired in month |
| | 180 | Notional cost of natural gas notionally acquired in month |
| | 181 | Transportation cost for natural gas notionally acquired in month |
| | Division 4 — Administration |
| | 182 | Definition for this Division |
| | 183 | Application for tax credit |
| | 184 | Determination of tax credit |
| | 185 | Deemed payment of tax |
| | 186 | Payment of tax refund |
| | 187 | Determination period |
| | 188 | Rules relating to determinations |
| | 189 | Notice of determination |
| | 190 | Notice to commissioner of subsequent assessment |
| | 191 | Imposition of administrative penalty |
| | 192 | Administrative penalties |
| | 193 | Waiver or cancellation of penalty |
| | 194 | Interest payable to government under this Part |
| | 195 | No interest if full payment within 30 days |
| | 196 | Waiver or cancellation of interest |
| | 197 | Interest on tax refunds |
| | 198 | Excess refund |
| | 199 | Liability for amounts owing to government |
| | 200 | Collection of amounts owing to government |
| | 201 | Appeal to Provincial minister |
| | 202 | Appeal to court |
| | 203 | Irregularities |
| | 204 | Collection of amounts owing not affected by pending appeal |
| | 205 | If decision set aside or amount reduced on appeal |
| | Division 5 — General |
| | 206 | Administration |
| | 207 | Powers of audit |
| | 208 | Delegation of powers |
| | 209 | Collection and sharing of information |
| | 210 | Application of other provisions |
| | 211 | Volume, heating value and sampling of natural gas |
| | 212 | When documents are filed with or given to commissioner or Provincial minister |
| | 213 | Power to make regulations |
| Part 14 — Emergency Benefit for Workers |
| | 214 | Definitions |
| | 215 | Eligibility for emergency benefit |
| | 216 | Application for tax credit |
| | 217 | Determination of tax credit |
| | 218 | Payment of emergency benefit |
| | 219 | Notice to commissioner if individual no longer eligible for emergency benefit |
| | 220 | Determination period |
| | 221 | Overpayment cannot be attached or assigned |
| | 222 | Imposition of administrative penalty |
| | 223 | Administrative penalties |
| | 224 | Waiver or cancellation of penalty |
| | 225 | Interest payable to government under this Part |
| | 226 | No interest if full payment within 30 days |
| | 227 | Waiver or cancellation of interest |
| | 228 | Appeal to Provincial minister |
| | 229 | Appeal to court |
| | 230 | Irregularities |
| | 231 | Individual to repay amount |
| | 232 | Liability for amounts owing to government |
| | 233 | Collection of amounts owing to government |
| | 234 | Powers of audit |
| | 235 | Delegation of powers |
| | 236 | Application of other provisions |
| | 237 | Administration |
| | 238 | Power to make regulations |
| | 239 | Repeal by regulation |
| Part 15 — Recovery Benefit |
| | 240 | Definitions |
| | 241 | Eligibility for recovery benefit |
| | 242 | Amount of recovery benefit |
| | 243 | Application for tax credit |
| | 244 | Determination of tax credit |
| | 245 | Payment of recovery benefit |
| | 246 | Notice to commissioner |
| | 247 | Determination period |
| | 248 | Overpayment cannot be attached or assigned |
| | 249 | Imposition of administrative penalty |
| | 250 | Administrative penalties |
| | 251 | Waiver or cancellation of penalty |
| | 252 | Interest payable to government under this Part |
| | 253 | No interest if full payment within 30 days |
| | 254 | Waiver or cancellation of interest |
| | 255 | Appeal to Provincial minister |
| | 256 | Appeal to court |
| | 257 | Irregularities |
| | 258 | Individual to repay amount |
| | 259 | Liability for amounts owing to government |
| | 260 | Collection of amounts owing to government |
| | 261 | Powers of audit |
| | 262 | Delegation of powers |
| | 263 | Application of other provisions |
| | 264 | Offences — recovery benefit |
| | 265 | Penalties |
| | 266 | Limitation period for prosecution |
| | 267 | When documents are filed with or given to commissioner or Provincial minister |
| | 268 | Administration |
| | 269 | Power to make regulations |
| | 270 | Repeal by regulation |
| Part 16 — Clean Buildings Tax Credit |
| | 271 | Definitions |
| | 272 | Clean buildings tax credit |
| | 273 | Credit amount in respect of partnerships |
| | 274 | Amalgamations and wind ups |
| | 275 | Bankruptcy |
| | 276 | Deemed payment |
| | 277 | Certification |
| | 278 | Revocation of certificates |
| | 279 | Notice of refusal or revocation |
| | 280 | Reconsiderations and appeals |
| | 281 | Filing requirements |
| | 282 | Powers of audit |
| | 283 | Power to make regulations |