Section 1 definition of "copy taxation notice" was added by 2002-22-23, effective April 30, 2002 (Royal Assent).
Section 1 BEFORE definition of "minister" BEFORE repealed by 2003-3-44, effective January 1, 2003 [retro from March 12, 2003 (Royal Assent)].
"minister" means the Minister of Finance and Corporate Relations;
Section 1 BEFORE definition of "assessment roll" BEFORE amended by 2004-40-56, effective May 13, 2004 (Royal Assent).
"assessment roll" includes a supplementary assessment roll;
Section 1 definitions of "ministry", "ministry person" and "personal information" were added by 2007-31-47, effective October 15, 2007.
Section 1 definitions of "ministry person" and "personal information" BEFORE repealed by 2023-23-173, effective May 11, 2023 (Royal Assent).
"ministry person" means a person who is employed in, or retained under a contract to perform services for, the ministry;
"personal information" means personal information as defined in Schedule 1 of the Freedom of Information and Protection of Privacy Act;
Section 2 (2) BEFORE amended by 2014-14-65, effective February 4, 2015 (BC Reg 15/2015).
(2) A person assessed and taxed may appeal as provided in this Act and the Assessment Act.
Section 2 (1) (b) and (c) BEFORE amended by 2023-10-1087, effective March 30, 2023 (Royal Assent).
(b) every owner must be assessed and taxed on his or her property, and
(c) every occupier of Crown land must be assessed and taxed on the land and improvements on it held by him or her as an occupier.
Section 2.1 (1) BEFORE amended by 2013-1-119, effective February 28, 2013 (Royal Assent).
(1) In this section, "Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.
Section 2.1 BEFORE repealed by 2024-13-249, effective April 25, 2024 (Royal Assent).
Nisg̱a'a exemption
2.1 (1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisg̱a'a Final Agreement Act.
(2) Despite section 2, a person is not subject to tax under this Act if and to the extent that the Taxation Agreement provides that the person is not subject to tax under this Act.
Section 3 (1) (part) BEFORE amended by 2007-31-48, effective October 15, 2007.
(1) A person who has custody of or control over information or records under this Act must not disclose the information or records to any other person except
(a) in the course of administering or enforcing this or another taxation Act,
(b) in court proceedings relating to this or another taxation Act,
Section 3 (1) (c) BEFORE amended by 2011-25-449, effective March 18, 2013 (BC Reg 131/3012).
[2011-25-449 was re-enacted by 2013-1-72 effective February 28, 2013.]
(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act,
Section 3 BEFORE re-enacted by 2023-23-174, effective May 11, 2023 (Royal Assent).
Confidentiality
3 (1) Subject to sections 3.1 and 3.2, a ministry person who collects information or a record under this Act must not use the information or record or disclose the information or record to another person except
(a) for the purposes of administering or enforcing this Act, another taxation Act, the Home Owner Grant Act or the Land Tax Deferment Act,
(b) in court proceedings related to this Act or an Act referred to in paragraph (a),
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act,
(c.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy,
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for the disclosure of information and records to and the exchange of similar information and records with that other government, or
(e) for the purpose of the compilation of statistical information by the government or the government of Canada.
(2) Subsection (1) does not apply in respect of a taxation roll.
(3) A person who contravenes this section commits an offence and is liable to a fine of not more than $2 000.
Section 3.1 BEFORE re-enacted by 2023-23-174, effective May 11, 2023 (Royal Assent).
Information obtained under certain Acts
3.1 (1) Subject to subsection (2), a ministry person who collects personal information as a result of a disclosure under section 13.1 (2) or (3) of the Home Owner Grant Act or section 13.1 of the Land Tax Deferment Act must not use the personal information or disclose the personal information to another person except as follows:
(a) for the purposes of administering or enforcing this Act;
(b) for the purposes of administering or enforcing any of the following Acts:
(ii) the Land Tax Deferment Act;
(iii) the Property Transfer Tax Act;
(iv) the Speculation and Vacancy Tax Act;
(c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection;
(d) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy.
(2) Subsection (1) (a) or (b) does not permit a disclosure to an employee of, or a person who is retained under a contract to perform services for, a municipality or a government agent office.
Section 3.2 BEFORE amended by 2018-46-160, effective November 27, 2018 (Royal Assent).
Information obtained under a taxation Act
3.2 If a ministry person collects information or a record under this Act as a result of a disclosure under another taxation Act, other than the Property Transfer Tax Act, the ministry person must not use the information or record or disclose the information or record to another person for the purposes of administering or enforcing the Home Owner Grant Act or the Land Tax Deferment Act.
Section 3.2 BEFORE amended by 2019-7-87, effective April 11, 2019 (Royal Assent).
Information obtained under a taxation Act
3.2 If a ministry person collects information or a record under this Act as a result of a disclosure under another taxation Act, other than the Speculation and Vacancy Tax Act or Property Transfer Tax Act, the ministry person must not use the information or record or disclose the information or record to another person for the purposes of administering or enforcing the Home Owner Grant Act or the Land Tax Deferment Act.
Section 3.2 BEFORE amended by 2019-40-24, effective November 28, 2019 (Royal Assent)].
Information obtained under a taxation Act
3.2 If a ministry person collects information or a record under this Act as a result of a disclosure under another taxation Act, other than the Income Tax Act, the Speculation and Vacancy Tax Act or Property Transfer Tax Act, the ministry person must not use the information or record or disclose the information or record to another person for the purposes of administering or enforcing the Home Owner Grant Act or the Land Tax Deferment Act.
Section 3.2 BEFORE re-enacted by 2023-23-174, effective May 11, 2023 (Royal Assent).
Information obtained under a taxation Act
3.2 If a ministry person collects information or a record under this Act as a result of a disclosure under another taxation Act, other than the Income Tax Act, the Speculation and Vacancy Tax Act or the Property Transfer Tax Act, the ministry person must not use the information or record or disclose the information or record to another person for the purposes of administering or enforcing the Home Owner Grant Act or the Land Tax Deferment Act.
Section 5 (a), (b) and (e) BEFORE repealed by 2004-40-57, effective May 13, 2004 (Royal Assent).
(a) refuses or fails to make a required return;
(b) in making a return, or otherwise, withholds information necessary to ascertain the true taxable amount of a property, or other basis of assessment;
(e) fails to keep a book of account or record required to be kept by him or her.
Section 5 (d) BEFORE amended by 2023-10-1088, effective March 30, 2023 (Royal Assent).
(d) refuses or fails to attend or to submit himself or herself to examination on oath or otherwise.
Section 6 BEFORE repealed by 2004-40-58, effective May 13, 2004 (Royal Assent).
False returns and records
6 A person is liable on conviction to a fine of not less than $100 and not more than $1 000 if the person
(a) knowingly and willfully makes a false or deceptive statement in a return required under this Act,
(b) fraudulently omits to give, in a return required under this Act, a full and correct statement of the property, or other basis of assessment of the taxpayer, or
(c) makes or keeps a false entry or record in a book of account or record required to be kept under this Act.
Section 9 BEFORE amended by 2016-5-48,Sch 10, effective March 10, 2016 (Royal Assent).
Liability of officers of corporations
9 A director, manager, secretary or other officer of a corporation or association, or a member of a partnership or syndicate, who knowingly and willfully authorizes or permits an act, default or refusal for which the corporation, association, partnership or syndicate is by this Act declared guilty of an offence is also guilty of an offence.
Section 10 (1) (a) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(a) must be paid to the Minister of Finance and Corporate Relations, and
Section 11 (1.1) BEFORE amended by 2007-31-50(a), effective May 31, 2007 (Royal Assent).
(1.1) If
(a) a taxpayer reports to the Surveyor of Taxes on or before July 2 of the year the taxes are first levied that the annual taxation notice referred to in section 21 (2) was not received, and
(b) the Surveyor of Taxes is satisfied that the taxpayer did not receive the taxation notice,
the Surveyor of Taxes must issue a copy taxation notice to the taxpayer and the taxes levied are due and payable within 38 days after the issue date of that notice.
Section 11 (1.2) (b) BEFORE amended by 2007-31-50(b), effective May 31, 2007 (Royal Assent).
(b) a reference in subsection (2) (a) to "a portion of the taxes referred to in subsection (1) remains unpaid on July 2 of the year they are first levied" is deemed to read "a portion of the taxes referred to in subsection (1.1) remains unpaid 38 days after the issue date of the copy taxation notice", and
Section 11 (1.2) (c) BEFORE amended by 2007-31-50(c), effective May 31, 2007 (Royal Assent).
(c) a reference in subsections (2) (b) and (3) to "taxes referred to in subsection (1)" is deemed to read "taxes referred to in subsection (1.1)".
Section 11 (9) (part) BEFORE amended by 2023-10-1089, effective March 30, 2023 (Royal Assent).
(9) If the Surveyor of Taxes has reason to believe that the circumstances of an owner of farm land have changed since that owner made an application under subsection (5), the Surveyor of Taxes may, by written notice to the owner of farm land, require that he or she
Section 12 (1) BEFORE amended by 2011-9-26, effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
(1) Taxes levied in a supplementary taxation notice mailed under section 21 (7) are due and payable 38 days after the statement date on that notice.
Section 14 (2) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(2) Payment tendered by cheque or other order must be made payable to the Minister of Finance and Corporate Relations and the tax is deemed not to be paid, even if a receipt is given, until the amount of the cheque or order is received by the Minister of Finance and Corporate Relations.
Section 15 (1) (r) BEFORE amended by 2003-3-45, effective December 31, 2003.
(r) sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminators;
Section 15 (5) definition of "final determination under the Assessment Act" BEFORE amended by 2003-66-55, effective March 12, 2004 (BC Reg 96/2004).
"final determination under the Assessment Act" means a determination on the assessment roll for a taxation year, subject to any change that is finally determined under the Assessment Act by supplementary assessment roll, by correction of a property assessment review panel, on complaint to a property assessment review panel or on further appeal;
Section 15 (1) (d) BEFORE amended by 2004-35-89, effective July 4, 2004 (BC Reg 274/2004).
(d) every place of public worship, and land used exclusively for a public burying ground or cemetery, not exceeding 2.023 ha;
Section 15 (3) (a) BEFORE amended by 2007-13-65, effective September 24, 2007 (BC Reg 292/2007).
(a) the portion that the assessment commissioner, in his or her discretion, determines is attributable to the use of pollution abatement for that taxation year, subject to final determination under the Assessment Act;
Section 15 (5) definitions "recreational camp" and "registered charity" were added by 2008-10-115(b), effective May 1, 2008 (Royal Assent).
Section 15 (1) (t) BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(t) land and improvements for future hospital requirements, designated for the purpose of this section by the Minister of Health, that are vested in or held by a nonprofit society or corporation that has, as one of its objects, the operation of a hospital;
Section 15 (1) (h) BEFORE amended by 2012-12-86, effective May 14, 2012 (Royal Assent).
(h) land and improvements vested in or held by Her Majesty or another person in trust for or for the use of a tribe or body of Indians, and either unoccupied, or occupied by a person in an official capacity or by the Indians;
Section 15 (1) (o) BEFORE amended by 2015-31-3, effective November 17, 2015 (Royal Assent).
(o) a building, including the land on which it actually stands, of which an incorporated institution of learning regularly giving to children instruction accepted as equivalent to that provided in a public school is the registered owner or the owner under agreement, and which is actually occupied by the institution and wholly in use for the purpose of the instruction, and also including an area of the land surrounding the buildings determined by the minister to be reasonably necessary in connection with them, and if the land and improvements are primarily in use for the purpose of the instruction, the minister may determine the proportions of the land and improvements that are exempt and taxable respectively;
Section 15 (1) (v) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(v) land or improvements, or both, that are exempted by bylaw under section 809 (3) or 810 (2) of the Local Government Act;
Section 15 (1) (w) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(w) land that is exempted by bylaw under section 811 (2) of the Local Government Act;
Section 15 (5) definitions of "eligible corporation", "First Nation", "foreshore agreement", "government organization", "prescribed not-for-profit corporation", "prescribed society" and "wholly owned subsidiary" were added by 2025-10-40(c), effective May 29, 2025 (Royal Assent).
Section 16 BEFORE amended by 2023-10-1090, effective March 30, 2023 (Royal Assent).
Levy if land in more than one district
16 A person must be taxed annually on his or her land and its improvements in the collection district where the land is located, and if a parcel of land is partly in one district and partly in another, the levy for that parcel must be made in the district where the greater part is located.
Section 18 (4) (b) BEFORE amended by 2012-12-88, effective May 14, 2012 (Royal Assent).
(b) land is held in trust for a tribe or body of Indians and occupied by a person who is not an Indian in other than an official capacity, or
Section 18 BEFORE amended by 2023-10-1091, effective March 30, 2023 (Royal Assent).
Assessment in name of owner or occupier
18 (1) Subject to subsections (2) to (4), land and the improvements on it must be assessed and taxed in the name of the owner.
(2) If a statement verified by affidavit is provided to the assessor showing that a parcel of land and the improvements on it have been sold or leased by the owner to another person, the other person's name must be noted on the assessment roll, and a similar notice of the assessment must be sent to him or her as to the owner.
(3) After the notice referred to in subsection (2) has been sent, the taxes assessed in respect of the land and improvements referred to in that subsection may be recovered either from the owner or from the purchaser or tenant, or from a future owner, purchaser or tenant, saving his or her recourse against other persons but in the case of a sale, if the registered owner provides a statement to the assessor under this section showing that a deed of the land and improvements has been executed and delivered to the purchaser, the registered owner is not personally liable to pay taxes assessed after that for the land and improvements.
(a) land belonging to the Crown in right of British Columbia or Canada is held under a homestead entry, pre-emption record, lease, licence, agreement for sale, accepted application for purchase, easement or otherwise,
(b) land is held by Her Majesty in trust for a band of Indians and occupied by a person who is not an Indian in other than an official capacity, or
(c) land is assessed under section 27 of the Assessment Act,
the land and its improvements must be assessed and the occupier taxed as if he or she were the owner of the land and improvements but the assessment or taxation in no way affects the rights of Her Majesty in the land.
(5) Despite subsection (4) and section 2, if a person is an occupier of Crown property and he or she is a person
(a) who donated it to the government,
(b) who sold it to the government at a value that was, in the opinion of the Lieutenant Governor in Council, substantially less than its market value, or
(c) designated by, and who does not pay rent or other valuable consideration for the property he or she occupies to, the person who donated or sold the property to the government under paragraph (a) or (b),
he or she must not be taxed as an occupier under subsection (4) so long as the Lieutenant Governor in Council is satisfied that he or she qualifies under this section and the regulations.
Section 21 (5) BEFORE amended by 2003-66-56, effective March 12, 2004 (BC Reg 96/2004).
(5) Taxes levied and collected under this Act must, except as otherwise provided, be calculated, levied and accounted for by the Surveyor of Taxes on the assessed values entered in the assessment roll as confirmed and authenticated by a review panel and as amended by a supplementary assessment roll that is prepared under the Assessment Act and is provided to the Surveyor of Taxes before the calculation of the tax levy.
Section 21 (2) and (3) BEFORE amended by 2004-40-59, effective May 13, 2004 (Royal Assent).
(2) On completion of the taxation roll, the Surveyor of Taxes must mail to every person named in it, on or before May 31 in every year, a taxation notice in the form and containing the information that the minister prescribes.
(3) Despite subsection (2), the Surveyor of Taxes may, with the written agreement of a taxpayer,
(a) send a taxation notice to the taxpayer other than by mail, and
(b) provide the information required to be contained in a taxation notice in a form other than the prescribed form, including provision by means of electronic information storage and electronic data transmission.
Section 21 (0.1), (8.1) and (8.2) were added by 2011-9-27(a), effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
Section 21 (9) BEFORE amended by 2011-9-27(b), effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
(9) Despite subsections (2), (3), (7) and (8) and section 11 (1.1), the Surveyor of Taxes may decline to send a taxation notice, a supplementary taxation notice or a copy taxation notice for a calendar year to a person if the total amount of taxes payable for the calendar year as shown on the notice is less than the prescribed amount.
Section 21 (0.1), (8.1) and (8.2) were added by 2011-9-27(a), effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
Section 21 (9) BEFORE amended by 2011-9-27(b), effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
(9) Despite subsections (2), (3), (7) and (8) and section 11 (1.1), the Surveyor of Taxes may decline to send a taxation notice, a supplementary taxation notice or a copy taxation notice for a calendar year to a person if the total amount of taxes payable for the calendar year as shown on the notice is less than the prescribed amount.
Section 21 (2) BEFORE amended by 2021-4-56(a), effective July 15, 2021 (BC Reg 197/2021).
(2) On completion of the taxation roll, the Surveyor of Taxes must mail to every person named in it, on or before May 31 in every year, a taxation notice in a form and containing the information that the Surveyor of Taxes considers appropriate.
Section 21 (8.1) (b) BEFORE amended by 2023-23-175, effective May 11, 2023 (Royal Assent).
(b) an error in the preparation of the taxation roll by a ministry person,
Section 21.1 (part) was added by 2003-3-46, effective January 1, 2003 [retro from March 12, 2003 (Royal Assent)].
Section 21.1 (2) (b) BEFORE amended by 2003-32-14, effective December 6, 2005 (BC Reg 347/2005).
(b) section 25 of the Greater Vancouver Transportation Authority Act;
Section 21.1 (2) (b) BEFORE amended by 2007-41-95, effective November 30, 2007 (BC Reg 399/2007).
(b) section 25 or Part 7 of the Greater Vancouver Transportation Authority Act;
Section 21.1 (2) (e) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
Section 24 (3) BEFORE amended by 2011-9-28, effective January 1, 2011 [retro from June 2, 2011 (Royal Assent)].
(3) If the minister is satisfied that an applicant is eligible under subsections (2) and (5), the minister must refund the amount of money paid as taxes by mistake.
Part 4, sections 25 to 28 BEFORE repealed by 2014-14-75, effective February 4, 2015 (BC Reg 15/2015).
Court of Revision for Esquimalt and Nanaimo Railway
25 (1) Every assessment under and every assessment roll prepared under the Esquimalt and Nanaimo Railway Belt Tax Act must be considered and dealt with by a Court of Revision appointed by the Lieutenant Governor in Council.
(2) The Lieutenant Governor in Council may
(a) appoint one or more persons to be a Court of Revision for a collection district to hear appeals on assessments prepared under subsection (1),
(b) establish more than one Court of Revision for the same collection district,
(c) extend the jurisdiction of a Court of Revision to include more than one collection district, and
(d) specify the remuneration to be paid to members of the Courts of Revision.
(3) All rights, powers and privileges conferred on a review panel are conferred on the Courts of Revision appointed under this Act.
(4) For hearing appeals on an assessment under or an assessment roll prepared under the Esquimalt and Nanaimo Railway Belt Tax Act, the Court of Revision must hold its first sitting at the date, place and time designated by the Lieutenant Governor in Council.
Power to remit or reduce taxes
26 The minister may, at any time after the mailing of the taxation notices for that year, with or without notice, receive a petition from a taxpayer who declares himself or herself, from sickness or extreme poverty, unable to pay the taxes levied against him or her, and may remit or reduce the taxes due by the petitioner or reject the petition.
Appeal to Supreme Court
27 (1) A person who is dissatisfied with the decision of a Court of Revision appointed under this Act may appeal to the Supreme Court.
(2) An assessed owner may, within 30 days after the decision, serve on the assessor a written notice of his or her intention to appeal to the Supreme Court.
(3) The notice referred to in subsection (2) must be signed by the assessed owner or his or her solicitor or an agent authorized in writing and must set out the grounds of appeal.
(4) An assessor may, with the consent of the minister, within 30 days after the decision, serve on the assessed owner a written notice of the assessor's intention to appeal to the Supreme Court.
(5) The notice referred to in subsection (4) must be signed by the assessor or by Crown counsel and must set out the grounds of the appeal.
(6) On application by the appellant made within 40 days after the decision complained of, the court must set a day for hearing the appeal, and notice of the day must be given to the assessor or the assessed owner, as the case may be.
(7) The court must hear the appeal and the evidence adduced on oath before it at the time and place set and in a summary manner, and may adjourn the hearing and defer judgment at pleasure, but all appeals must be determined within 3 months from the final revision by the Court of Revision of the assessment roll appealed against.
(8) If the appeal is not decided within the time set out in subsection (7), the decision of the Court of Revision stands.
(9) In addition to the powers mentioned, the court has all the powers conferred on the Court of Revision by this Act.
(10) The assessor must, on an appeal from the decision of the Court of Revision, produce at the hearing the assessment roll and all papers and documents in his or her possession affecting the matter.
(11) Costs of the appeal are in the discretion of the court, which must set their amount, not to exceed $50 and disbursements, and order by and to whom they must be paid.
(12) Payment may be enforced by execution issued out of the court on order of the court.
(13) An appeal on a question of law lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
Collection pending appeals
28 If an appeal is made, the giving of a notice of appeal or a delay in the hearing of the appeal does not affect the due date, the delinquency date, the interest or any liability for payment provided by this Act in respect of tax levied on the assessed value that is the subject of the appeal but if the assessment is set aside or the assessed value reduced on appeal, the minister must refund to the taxpayer on completion of the action the tax or excess tax paid by the taxpayer, or any interest imposed or paid on the tax or arrears.
Section 29 BEFORE amended by 2007-31-52, effective May 31, 2007 (Royal Assent).
29 Except as otherwise provided in this Act, a taxpayer is personally liable to pay all taxes for which he or she is assessed.
Section 29 (1) BEFORE amended by 2023-10-1092, effective March 30, 2023 (Royal Assent).
(1) Except as otherwise provided in this Act, a taxpayer is personally liable to pay all taxes for which he or she is assessed.
Sections 31 and 32 BEFORE amended by 2001-3-60, effective March 29, 2001 (Royal Assent).
Effect of sale of property subject to lien
31 (1) A sale or transfer of possession of any property subject to a lien or charge in favour of the government does not affect the right of distress or sale of the property under this Act for the recovery of the taxes.
(2) A person who acquires property on which a lien under this Act exists is jointly liable with the owner originally assessed for payment of the taxes.
Section 33 (1) BEFORE amended by 2023-10-1093, effective March 30, 2023 (Royal Assent).
(1) Before taking proceedings for the recovery of taxes under this Act, the collector must notify the taxpayer of his or her intention to enforce payment.
Section 35 (1) and (2) BEFORE amended by 2006-17-13(a), effective March 30, 2006 (Royal Assent).
(1) If the collector knows or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the collector may, by registered letter or by a letter served personally, demand that that person pay all or part of the money otherwise payable to the taxpayer to the collector on account of the taxpayer's liability under this Act.
(2) Without limiting subsection (1), if the collector knows or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the collector may, by registered letter or by a letter served personally, demand that that person pay to the collector on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.
Section 35 (5) and (6) BEFORE amended by 2006-17-13(c), effective March 30, 2006 (Royal Assent).
(5) A demand under this section continues in effect until
(a) the demand is satisfied, or
(b) 90 days after the demand is mailed or served,
whichever is earlier.
(6) Despite subsection (5), if a demand is made in respect of a periodic payment referred to in subsection (3), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is mailed or served, in which case the demand ceases to have effect on the expiration of that period.
Section 35 (4) sandwich text BEFORE amended by 2023-10-1094(a), effective March 30, 2023 (Royal Assent).
is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in his or her capacity as a trustee.
Section 35 (11) BEFORE amended by 2023-10-1094(b), effective March 30, 2023 (Royal Assent).
(11) If a person carries on business under a name or style other than his or her own name, the demand under subsection (1), (2) or (3) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.
Section 36 (1) (part) BEFORE amended by 2016-5-36, effective March 10, 2016 (Royal Assent).
(1) A collector may, by himself or herself, or by a sheriff as his or her agent levy taxes due, with costs payable as between landlord and tenant, by distress, of
Section 36 BEFORE amended by 2023-10-1095, effective March 30, 2023 (Royal Assent).
Recovery of taxes by distress
36 (1) A collector may, by himself or herself or by a sheriff as his or her agent, levy taxes due, with costs payable as between landlord and tenant, by distress, of
(a) the property for which the taxes were assessed or imposed, the personal property of the person liable to pay the taxes, or personal property in his or her possession, wherever they are found in British Columbia, or
(b) personal property found on his or her premises owned by or in the possession of another occupant of the premises and that would be subject to distress for arrears of rent due to a landlord.
(2) If distress is made for recovery of taxes, the collector must, by advertisement posted in at least 3 conspicuous public places in the area where the sale of the property distrained is to be made, give at least 10 days' public notice of the time and place of the sale and the name of the taxpayer whose property is to be sold; and at the time named in the notice the collector or his or her agent must sell at public auction the property distrained, or so much as is necessary.
(3) If the property distrained is sold for more than the taxes and costs and no claim to the surplus is made by another person, on the ground that the property sold belonged to him or her or that he or she was entitled by lien or other right to the surplus, the surplus must be paid to the person in whose possession the property was when the distress was made and his or her receipt taken.
(4) If a claim is made by the person for whose taxes the property was distrained, and the claim is admitted, the surplus must be paid to the claimant and his or her receipt taken.
(5) If the claim is contested, the surplus must be retained by the collector until the rights of the parties have been determined by action at law or otherwise.
Section 37 (1) (part) BEFORE amended by 2023-10-1096, effective March 30, 2023 (Royal Assent).
(1) Despite other action taken under this Part, if payment is not made of taxes due and payable under this Act, the Surveyor of Taxes may issue his or her certificate stating
Section 38 BEFORE re-enacted by 2023-10-1097, effective March 30, 2023 (Royal Assent).
Right of tenant to deduct taxes from rent
38 A tenant or occupant may deduct, from his or her rent, taxes paid by the tenant or occupant, if those taxes could also have been recovered from the landlord or previous tenant or occupant, unless there is a special agreement to the contrary between the tenant or occupant and the landlord.
Section 39 (5) BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(5) Properties forfeited under this section must be administered by the Minister of Environment, Lands and Parks or another minister designated by the Lieutenant Governor in Council under this subsection for all or particular properties.
Section 39 (2) BEFORE amended by 2021-3-31, effective March 25, 2021 (Royal Assent).
(2) Despite any other action for the recovery of taxes under this Act, if any taxes for a calendar year remain unpaid until the end of November of the second year after that calendar year, the property in respect of which the taxes remain unpaid are, subject to subsections (3) and (4), absolutely forfeited to and vested in the government clear of all charges other than those set out in section 276 (2) of the Land Title Act.
Section 39 (8) BEFORE repealed by 2024-13-250, effective April 25, 2024 (Royal Assent).
(8) This section does not apply in relation to the treaty lands of a treaty first nation if
(a) the treaty first nation enacts a law in accordance with its final agreement restricting alienation of those treaty lands, and
(b) the vesting of those treaty lands in the government is inconsistent with that law.
Section 40 (2) (d) BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(d) any costs incurred by the Minister of Environment, Lands and Parks after the date of forfeiture
Section 40 (5) (a) (iii) BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(iii) any costs incurred in connection with the property by the Minister of Environment, Lands and Parks after the date of forfeiture for anything referred to in subsection (2) (d), and
Section 40 (1) and (5) (part) BEFORE amended by 2023-10-1098, effective March 30, 2023 (Royal Assent).
(1) In this section, "interested person" in relation to property means a person who under section 39 (3) received or was entitled to receive notice respecting the property and includes a person acting on his or her behalf.
(5) The Surveyor of Taxes may, if he or she considers it just and equitable and on terms he or she considers appropriate, order that
Section 42 (1) BEFORE amended by 2023-10-1099, effective March 30, 2023 (Royal Assent).
(1) The collector must not sell property if the fee simple is in the government, but if taxes are delinquent for property so held by the government, the collector must make a final demand by notice mailed to the lessee, licensee, purchaser or other person in whose favour a lease, licence, agreement for sale, notice of acceptance of application to purchase or other record for the property has been made or issued, giving him or her 3 months from the day on which the notice is mailed to pay the delinquent taxes, and giving him or her notice that, if they are not paid within the period, the lease, licence, agreement for sale, notice of acceptance of application to purchase or other record may be cancelled.
Section 43 BEFORE repealed by 2004-40-60, effective May 13, 2004 (Royal Assent).
Surface rights as to streets in municipality
43 If a mineral claim the land surface of which is subdivided into lots of a registered subdivision plan is situated in a municipality, and the property in the mineral claim has been sold and conveyed to a tax sale purchaser, the Lieutenant Governor in Council may vest in the municipality surface rights to streets, lanes and highways belonging to the government shown on the subdivision plan.
Section 47 (1) BEFORE amended by 2004-40-61, effective May 13, 2004 (Royal Assent).
(1) On satisfactory evidence being produced to the assessor that a parcel of land for which taxes are due has been subdivided by registered plan of subdivision, or part of another parcel of land on which taxes are due has been sold and a deed executed and delivered to the purchaser, the assessor may, by certificate signed by the assessor, deposit with the collector an apportionment of the land and improvement assessed values as approved by a review panel, between
(a) the separate parts of the subdivided parcel shown on the plan, or
(b) the part of the other parcel sold and conveyed and the remainder of the parcel.
Section 51 BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
Section 54 BEFORE repealed by 2004-40-62, effective May 13, 2004 (Royal Assent).
Cancellation of uncollectable taxes
54 If taxes become delinquent and there is no property on which they may be levied, or there are no goods and chattels that can be distrained for them, or in default of sufficient distress, the collector must, at the time that may be directed by the Surveyor of Taxes, forward to the Surveyor of Taxes a statement giving a detailed list of all taxes on the collector's books that the collector considers uncollectable, showing the efforts that have been made to recover the taxes, and that there are no property or effects, that the property or effects are insufficient for the recovery of the taxes or that the person assessed has left the country, and the Surveyor of Taxes, if instructed by the minister, must cause the taxes to be cancelled on the books of the collector.
Section 55 BEFORE amended by 2023-10-1100, effective March 30, 2023 (Royal Assent).
Neglect of duties by collector
55 If the collector for a district neglects or refuses to perform his or her duties, another collector designated by the Surveyor of Taxes or a collector appointed temporarily for the purpose must, until the appointment of a new collector, perform those duties and must certify on the taxation roll the name of the delinquent collector and, if known, the cause of the delinquency.