Section 1 definition of "Provincial taxing authority", paragraphs (a) to (c) BEFORE amended by 2003-52-127, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(a) the Minister of Finance and Corporate Relations, on behalf of the government, under the Taxation (Rural Area) Act or the School Act,
(b) a municipality, a regional district or an improvement district as those are defined in the Local Government Act,
(c) the City of Vancouver,
Section 1 definition of "Provincial taxing authority", paragraph (g.1) BEFORE amended by 2007-41-68, effective November 30, 2007 (BC Reg 399/2007).
(g.1) the Greater Vancouver Transportation Authority under the Greater Vancouver Transportation Authority Act, and
Section 1 definition of "band" BEFORE amended by 2007-36-102, effective April 3, 2009 (BC Reg 55/2009).
"band" means
(a) a band as defined in the Indian Act (Canada), or
(b) a body that, under an Act of Canada, is established as a legal entity with the capacity of a natural person, has jurisdiction over Indian lands and
(i) is the successor to a band as defined in the Indian Act (Canada), or
(ii) has been prescribed by the Lieutenant Governor in Council to be a band for the purpose of the application of Part 1 or 2,
but does not include an Indian district;
Section 1 definition "Provincial taxing authority", paragraph (a) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(a) the Minister of Provincial Revenue, on behalf of the government, under the Taxation (Rural Area) Act or the School Act,
Section 5 (3) BEFORE amended by 2003-54-23, effective January 23, 2004 (BC Reg 11/2004).
(3) For the purposes of this Part, the Minister of Finance and Corporate Relations on behalf of the government may contract with a band under a contract described in subsection (1).
Section 5 (3) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(3) For the purposes of this Part, the Minister of Provincial Revenue on behalf of the government may contract with a band under a contract described in subsection (1).
Section 5 (2.1) was added by 2018-4-35, effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].
Section 6 (2) (a) BEFORE amended by 2003-52-128, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(a) the power of the municipality, if it is a municipality under the Local Government Act, to impose rates under section 359 (1) (a) of that Act includes the power, in relation to property in that area of Indian land taxable under the Indian land taxation law,
(i) to impose rates or amounts for one or more property classes that are less than the rates under section 359 (1) (a) of that Act for property of the same property classes not taxable under the Indian land taxation law, or
(ii) to determine nil rates or nil amounts for one or more of the property classes,
Section 6 (2.1) was added by 2018-4-36, effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].
Section 12 (2) (b) BEFORE amended by 2011-25-368, effective March 18, 2013 (BC Reg 131/2012).
(b) one or both of the person's parents have the right to have their children receive primary and secondary instruction in French in British Columbia, and
Section 12 (1) and (2) BEFORE amended by 2016-5-40,Sch 2, effective March 10, 2016 (Royal Assent).
(1) The existence or absence of a contract between a band and a school district for the provision of school services does not affect the entitlement or the obligation under the School Act of a person who is of school age and is a resident in the school district to enroll in an educational program provided by the board of school trustees of that school district.
(2) The existence or absence of a contract between a band and a francophone education authority as defined in the School Act for the provision of school services does not affect the entitlement or the obligation under the School Act of a person to enroll in a francophone educational program provided by the francophone education authority if
Section 17 BEFORE amended by 2007-36-103, effective April 3, 2009 (BC Reg 55/2009).
Recognition of Indian districts
17 If satisfied that it is in the public interest, the Lieutenant Governor in Council by proclamation may recognize as an Indian district for the purposes of this Part a body of Indians that under an Act of Canada
(a) is established as a legal entity with the capacity of a natural person, and
(b) has jurisdiction over Indian land that is specified or otherwise described in or under that Act of Canada, including the jurisdiction to impose taxes in respect of that Indian land.
Section 20 (b) BEFORE amended by 2003-52-129, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(b) sections 359 (1) (a) of the Local Government Act, if the area is in a municipality other than the City of Vancouver, and
Section 22 (2) (b) BEFORE amended by 2011-25-368, effective March 18, 2013 (BC Reg 131/2012).
(b) one or both of the person's parents have the right to have their children receive primary and secondary instruction in French in British Columbia, and
Section 22 (1) and (2) BEFORE amended by 2016-5-40,Sch 2, effective March 10, 2016 (Royal Assent).
(1) The existence or absence of a contract between an Indian district and a school district for the provision of school services does not affect the entitlement or the obligation under the School Act of a person who is of school age and is a resident in the school district to enroll in an educational program provided by the board of school trustees of that school district.
(2) The existence or absence of a contract between an Indian district and a francophone education authority as defined in the School Act for the provision of school services does not affect the entitlement or the obligation under the School Act of a person to enroll in a francophone educational program provided by the francophone education authority if
Section 31 BEFORE amended by 2003-54-23, effective January 23, 2004 (BC Reg 11/2004).
31 In anticipation of or after the enactment by a band or Indian district of an Indian land taxation law that
(a) applies to an area not in a municipality,
(b) adopts, as applicable to taxes imposed under the Indian land taxation law, provisions of the Taxation (Rural Area) Act respecting levy, collection and recovery of taxes, and the addition of interest on taxes that are in arrears or delinquent,
(c) imposes taxes on the basis of assessments provided by the assessment authority, and
(d) adopts, as applicable to assessments for the Indian land taxation law, the provisions of the Assessment Act, and of the regulations under that Act, respecting assessment appeals,
the Minister of Finance and Corporate Relations, on behalf of the government, may contract with the band or Indian district for the purpose of administering real property taxation in that area.
Section 31 (part) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
the Minister of Provincial Revenue, on behalf of the government, may contract with the band or Indian district for the purpose of administering real property taxation in that area.
Section 32 BEFORE amended by 2003-54-23, effective January 23, 2004 (BC Reg 11/2004).
32 In contracting under section 31, the Minister of Finance and Corporate Relations may enter into a contract that includes provision for
(a) the Surveyor of Taxes, as agent for the band or Indian district, to provide services for the purpose of carrying out the adopted provisions referred to in section 31 (b) as they apply to the taxes imposed under the Indian land taxation law in respect of Indian land not in a municipality, and
(b) a commission, fee or charge to be paid to the government for the services of the Surveyor of Taxes.
Section 32 (part) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
In contracting under section 31, the Minister of Provincial Revenue may enter into a contract that includes provision for
Section 33 (1) BEFORE amended by 2003-54-23, effective January 23, 2004 (BC Reg 11/2004).
(1) Despite the Financial Administration Act, band or Indian district revenue that is collected for a band or Indian district by the Surveyor of Taxes under a contract entered into under section 31 by the Minister of Finance and Corporate Relations must be paid into the consolidated revenue fund.
Section 33 (2) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(2) The Minister of Finance and Corporate Relations may
Section 33 (1) BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(1) Despite the Financial Administration Act, band or Indian district revenue that is collected for a band or Indian district by the Surveyor of Taxes under a contract entered into under section 31 by the Minister of Provincial Revenue must be paid into the consolidated revenue fund.
Section 34 (b) BEFORE amended by 2003-52-130, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(b) adopts, as applicable to taxes imposed under the Indian land taxation law, provisions of the Local Government Act, or of the Vancouver Charter if the municipality is the City of Vancouver, respecting levy, collection and recovery of taxes, and the addition of interest on taxes that are in arrears or delinquent,