Section 1 renumbered 1 (1) by 2001-3-62, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
Section 1 definitions of "consumer" and "dealer" BEFORE amended by 2001-3-62, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
"consumer" means a person who
"dealer" means a person who, in British Columbia, sells or offers to sell tobacco or keeps tobacco for sale, either at wholesale or at retail;
Section 1 (2) was added by 2001-3-62, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
Section 1 definition of "retail authorization" was added by 2004-28-33, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 1 definition of "board member" was added by 2004-40-63, effective May 13, 2004 (Royal Assent).
Section 1 (1) definition "mistake of law" BEFORE repealed by 2008-11-18, effective May 1, 2008 (Royal Assent).
"mistake of law" includes any mistake that is not solely a mistake of fact;
Section 1 (1) definition "retail price" was added by 2010-2-102(a), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 1 (2) (a) BEFORE amended by 2010-2-102(b), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(a) in the definition of "tobacco" in subsection (1), and
Section 1 (2) (b) BEFORE amended by 2010-5-202, effective July 1, 2010.
(b) in sections 22 (2), 27 (3), 39 (4) (d), 43 (2) (b) and 46,
Section 1 definition of "postal agent" BEFORE amended by BC Reg 357/2010 under RS1996-440-12, effective December 6, 2010 (BC Reg 357/2010).
"postal agent" means the Canada Post Corporation established under the Canada Post Corporation Act (Canada) and its officers, employees and agents;
Section 1 (2) (b) BEFORE amended by 2013-1-120, effective April 1, 2013.
(b) in sections 22 (2), 27 (3), 39 (4) (d) and 43 (2) (b),
Section 1 (1) definition of "tax" was added by 2015-8-96(a), effective March 25, 2015 (Royal Assent).
Section 1 (1) definition of "tobacco" BEFORE amended by 2015-11-18, effective September 1, 2016 (BC Reg 149/2016).
"tobacco" means tobacco and tobacco products in any form in which they may be consumed, by a consumer, and includes snuff and raw leaf tobacco;
Section 1 (1) definitions of "heated tobacco product", "tangible personal property" and "unit" were added by 2020-18-81(a), effective February 18, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 1 (2) (b) BEFORE amended by 2020-18-81(b), effective February 18, 2020 [retro from August 14, 2020 (Royal Assent)].
(b) in sections 22 (2), 27 (3), 39 (4) (d), 43 (2) (b) and 46.1,
Section 1 (1) definition of "tangible personal property" BEFORE repealed by 2022-11-109(a), effective July 1, 2022.
"tangible personal property" has the same meaning as in the Provincial Sales Tax Act;
Section 1 (2) (b) BEFORE amended by 2022-11-109(b), effective July 1, 2022.
(b) in sections 22 (2), 27 (3), 39 (4) (d), 43 (2) (b) and 46.1 (2),
Section 2 (7) BEFORE amended by 2001-3-63, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
(7) A retail dealer
(a) is deemed to be an agent for the minister,
(b) must, at the time of sale, levy and collect the tax imposed by this Act on the consumer,
(c) subject to section 12 (3), must, in respect of tobacco purchased by the retail dealer from a collector, remit the tax to the collector on demand, and
(d) must, in respect of tobacco purchased by the retail dealer from someone other than a collector, remit the tax to the minister at the prescribed time and in the prescribed manner.
Section 2 (7.1) was added by 2001-3-63, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
Section 2 (2) and (3) BEFORE amended by 2002-19-37, effective February 20, 2002 [retro from April 11, 2002 (Royal Assent)].
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 11¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 11¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2003-3-47, effective February 19, 2003 [retro from March 12, 2003 (Royal Assent)].
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 15¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 15¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2004-28-34, effective December 20, 2003 [retro from April 29, 2004 (Royal Assent)].
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 16¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 16¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2009-4-36, effective February 18, 2009 [retro from March 12, 2009 (Royal Assent)].
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 17.9¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 17.9¢ for each gram of tobacco purchased.
Section 2 (1) definition of "taxable price" was added by 2010-2-103(a), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 2 (1.1) BEFORE amended by 2010-2-103(b), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(1.1) A consumer must, at the time of making a purchase of tobacco in the form of cigars, pay to the government a tax at the rate of 77% of the retail price of any cigar purchased by the consumer to a maximum tax of $5 per cigar.
Section 2 (1.2) to (1.4) were added by 2010-2-103(c), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 2 (5) BEFORE amended by 2010-2-103(d), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(5) The tax payable on cigars must be calculated separately on the retail price of each cigar whether or not it is sold in a package.
Section 2 (1.1), (2) and (3) BEFORE amended by 2013-1-121, effective April 1, 2013.
(1.1) A consumer must, at the time of making a purchase of tobacco in the form of cigars, pay to the government a tax at the rate of 77% of the taxable price of any cigar purchased by the consumer to a maximum tax of $6 per cigar.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 18.5¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 18.5¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2013-17-36, effective October 1, 2013.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 21.3¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 21.3¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2014-4-111, effective April 1, 2014.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 22.3¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 22.3¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2017-12-76, effective January 1, 2018 (BC Reg 213/2017).
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 23.9¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 23.9¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2018-4-103, effective April 1, 2018.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 24.7¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 24.7¢ for each gram of tobacco purchased.
Section 2 (2) and (3) BEFORE amended by 2019-45-6, effective January 1, 2020.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 27.5¢ for each cigarette purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 37.5¢ for each gram of tobacco purchased.
Section 2 (2.1) was added by 2020-18-82(a), effective August 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 2 (3) BEFORE amended by 2020-18-82(b), effective August 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 39.5¢ for each gram of tobacco purchased.
Section 2 (2), (2.1) and (3) BEFORE amended by 2021-18-81, effective July 1, 2021.
(2) A consumer must, at the time of making a purchase of tobacco in the form of cigarettes, pay to the government a tax at the rate of 29.5¢ for each cigarette purchased.
(2.1) A consumer must, at the time of making a purchase of tobacco in the form of a heated tobacco product, pay to the government a tax at the following rate:
(a) if a rate has been prescribed, at the prescribed rate for each unit purchased by the consumer to a maximum tax of $5.90 per unit;
(b) if a rate has not been prescribed, at the rate of 29.5¢ for each unit purchased.
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars, cigarettes or heated tobacco products, pay to the government a tax at the rate of 39.5¢ for each gram of tobacco purchased.
Section 3 (2) (c) BEFORE amended by 2010-2-104(a), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(c) pay to the government the same amount of tax that would have been payable had the tobacco been purchased in British Columbia.
Section 3 (2.1) was added by 2010-2-104(b), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 5 (1) and (3) BEFORE amended by 2004-28-35, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
(1) A person must not sell or offer to sell tobacco at retail in British Columbia unless the person is authorized to sell tobacco at retail by a dealer's permit or by regulation.
(3) A person must not sell or offer to sell in British Columbia tobacco for resale to any person who is not authorized to sell tobacco by a dealer's permit or by regulation.
Section 5 BEFORE amended by 2004-28-36, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
5 (1) A person must not sell or offer to sell tobacco at retail in British Columbia unless the person is authorized to sell tobacco at retail by a dealer's permit or by a retail authorization.
(2) A person must not sell or offer to sell tobacco at wholesale in British Columbia unless the person is authorized to sell tobacco at wholesale by a dealer's permit.
(3) A person must not sell or offer to sell in British Columbia tobacco for resale to any person who is not authorized to sell tobacco by a dealer's permit or by a retail authorization.
(4) A person must not sell or offer to sell tobacco at or from any location in British Columbia in respect of which the person's dealer's permit or the person's authorization under section 44 (2) (i) has been suspended or cancelled.
(5) Unless authorized by the director, a person must not acquire in British Columbia tobacco for resale except from a person who holds a dealer's permit to sell tobacco at wholesale.
(6) A person must not participate or acquiesce in a contravention of this section.
Section 6 (6) was added by 2004-28-37, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 6 (6) (b) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(b) there is evidence satisfactory to the director that the applicant for the dealer's permit is not at arms length from the person referred to in paragraph (a).
Section 6 (6) (a) BEFORE amended by 2006-10-13(a), effective September 1, 2007 (BC Reg 232/2007).
(a) the application for the dealer's permit is in respect of a location where an authorization or dealer's permit held by another person was suspended or cancelled by the director under section 7 or 9 of the Act, and
Section 6 (7) BEFORE amended by 2006-12-10, effective September 1, 2007 (BC Reg 232/2007).
(7) The director must not issue a dealer's permit in respect of a location to which a prohibition order under the Tobacco Sales Act applies.
Section 6 (7) BEFORE amended by BC Reg 389/2007 under RS1996-440-12, effective November 23, 2007 (BC Reg 389/2007).
(7) The director must not issue a dealer's permit in respect of a location to which a prohibition order under the Tobacco Sales Act applies.
Section 6 (4) and (5) BEFORE amended by 2015-8-97, effective March 25, 2015 (Royal Assent).
(4) The director may require the applicant for a dealer's permit, as a condition of granting the permit, to deposit a bond by way of cash or other security.
(5) If the director requires that a bond be deposited under subsection (4), section 37 applies.
Section 6 (7) BEFORE amended by 2015-11-19, effective September 1, 2016 (BC Reg 149/2016).
(7) The director must not issue a dealer's permit in respect of a location to which a prohibition order under the Tobacco Control Act applies.
Section 7 BEFORE amended by 2004-28-36, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
7 (1) If the director refuses to issue a dealer's permit, the director must provide written reasons to the applicant for the permit.
(2) If satisfied that a person has not complied with this Act or the regulations, the director may, without advance notice to the person,
(a) suspend the person's dealer's permit or the person's authorization under section 44 (2) (i) for a period of up to 30 days, or
(b) suspend the person's dealer's permit or the person's authorization under section 44 (2) (i) in respect of a specified location for a period of up to 30 days.
(3) If satisfied that a person has not complied with this Act or the regulations, the director may
(a) cancel the person's dealer's permit or the person's authorization under section 44 (2) (i), or
(b) cancel the person's dealer's permit or the person's authorization under section 44 (2) (i) in respect of a specified location.
(4) Before exercising the power under subsection (3), the director must
(a) deliver written notice of the proposed cancellation and the reasons for it to the person, and
(b) give the person an opportunity to show why the dealer's permit or authorization under section 44 (2) (i) should not be
(i) cancelled under subsection (3) (a), or
(ii) cancelled in respect of a specified location under subsection (3) (b).
(5) A person who has been refused a dealer's permit, or whose permit or authorization under section 44 (2) (i) has been suspended or cancelled, may appeal the director's decision in accordance with section 23.
Section 7 (2) (c) was added by 2004-28-38, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 7 (3) (c) was added by 2004-28-39, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 7 (4) (b) BEFORE amended by 2004-28-40, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
(b) give the person an opportunity to show why the dealer's permit or retail authorization should not be
(i) cancelled under subsection (3) (a), or
(ii) cancelled in respect of a specified location under subsection (3) (b).
Section 7 (2) (c) (iii) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(iii) there is evidence satisfactory to the director that the person referred to in subparagraph (i) is not at arms length from the person referred to in subparagraph (ii).
Section 7 (3) (c) (iii) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(iii) there is evidence satisfactory to the director that the person referred to in subparagraph (i) is not at arms length from the person referred to in subparagraph (ii).
Section 7 (4.1), (4.2), (4.3), (4.4) and (6) were added by 2008-11-19, effective May 1, 2008 (Royal Assent).
Section 7 (4) BEFORE amended by 2015-8-98(b) and (c), effective March 25, 2015 (Royal Assent).
(4) Before exercising the power under subsection (3), the director must
(a) deliver written notice of the proposed cancellation and the reasons for it to the person, and
(b) give the person an opportunity to show why the dealer's permit or retail authorization should not be cancelled under subsection (3).
Section 7 (1) BEFORE amended by 2019-36-65(a), effective October 31, 2019 (Royal Assent).
(1) If the director refuses to issue a dealer's permit, the director must provide written reasons to the applicant for the permit.
Section 7 (4.2) (b) BEFORE amended by 2019-36-65(a), effective October 31, 2019 (Royal Assent).
(b) must provide written reasons to the person whose dealer's permit has been cancelled under subsection (4.1).
Section 7 (4) (a) BEFORE amended by 2019-36-65(b), effective October 31, 2019 (Royal Assent).
(a) deliver written notice of the proposed cancellation and the reasons for it to the person, and
Section 7 (4.4) (a) BEFORE amended by 2019-36-65(b), effective October 31, 2019 (Royal Assent).
(a) deliver written notice of the proposed cancellation and the reasons for it to the person, and
Section 7 (4) (b) BEFORE amended by 2019-36-65(c), effective October 31, 2019 (Royal Assent).
(b) give the person an opportunity to show why the dealer's permit or retail authorization should not be cancelled under subsection (3) or (3.1), as the case may be.
Section 7 (4.4) (b) BEFORE amended by 2019-36-65(c), effective October 31, 2019 (Royal Assent).
(b) give the person an opportunity to show why the dealer's permit or retail authorization should not be cancelled under that subsection.
Section 9 BEFORE amended by 2004-28-36, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
9 (1) Subject to an order under section 10 (3) of the Tobacco Sales Act, on receiving a certificate from the administrator under the Tobacco Sales Act, the director must, if the person has a dealer's permit or authorization under section 44 (2) (i) applicable to a location specified in the certificate,
(a) suspend the permit or authorization for the location and period specified in the certificate, and
(b) give the administrator under the Tobacco Sales Act written notice stating
(i) the fact that the suspension has been issued,
(ii) the name of the person whose permit or authorization is suspended,
(iii) the location to which the suspension applies, and
(iv) the period for which the suspension applies.
(2) A suspension under this section may be made without advance notice to a dealer.
Section 9 BEFORE amended by 2007-10-14, effective September 1, 2007 (BC Reg 232/2007).
(1) On receiving a copy of a prohibition order under section 10.2 of the Tobacco Sales Act, the director must, if a person has a dealer's permit or retail authorization applicable to a location specified in the order, suspend the permit or authorization for the location and period specified in the order.
(a) suspend the permit or authorization for the location and period specified in the certificate, and
(b) give the administrator under the Tobacco Sales Act written notice stating
(i) the fact that the suspension has been issued,
(ii) the name of the person whose permit or authorization is suspended,
(iii) the location to which the suspension applies, and
(iv) the period for which the suspension applies.
Section 9 (1) BEFORE amended by 2007-12-10, effective September 1, 2007 (BC Reg 232/2007).
Suspension under the Tobacco Sales Act
9 (1) On receiving a copy of a prohibition order under section 10.2 of the Tobacco Sales Act, the director must, if a person has a dealer's permit or retail authorization applicable to a location specified in the order, suspend the permit or authorization for the location and period specified in the order.
(2) A suspension under this section may be made without advance notice to a dealer.
Section 9 (1) BEFORE amended by 2015-11-20, effective September 1, 2016 (BC Reg 149/2016).
Suspension under the Tobacco Control Act
9 (1) On receiving a copy of a prohibition order under section 10.2 of the Tobacco Control Act, the director must, if a person has a dealer's permit or retail authorization applicable to a location specified in the order, suspend the permit or authorization for the location and period specified in the order.
Section 10 BEFORE re-enacted by 2015-8-99, effective March 25, 2015 (Royal Assent).
Sales in bulk prohibited unless certificate of payment of taxes obtained
10 (1) In this section, "sale in bulk" means
(a) a sale of tobacco out of the usual course of business of a dealer,
(b) a sale of substantially the entire stock of tobacco of a dealer, or
(c) a sale of an interest in the business of a dealer.
(2) A dealer must not dispose of the dealer's stock of tobacco through a sale in bulk without first obtaining a certificate in duplicate from the director that the tax collectable or payable under this Act by the dealer has been paid.
(3) A person purchasing a stock of tobacco through a sale in bulk must obtain from the dealer selling the stock the duplicate copy of the certificate provided under subsection (2).
(4) A person who fails to comply with subsection (3) is responsible for payment to the minister of the tax collectable or payable under this Act by the dealer disposing of the dealer's stock of tobacco through a sale in bulk.
Section 11 (1) BEFORE amended by 2015-9-64, effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(1) A wholesale dealer must, in respect of tobacco delivered to the wholesale dealer in British Columbia, pay, as security to the director, within the time required by the director, an amount equal to the tax that would be collectable if that tobacco were sold to a consumer in British Columbia.
Section 12 (3) BEFORE amended by 2015-9-65, effective March 25, 2015 (Royal Assent).
(3) If, under subsection (1), a retail dealer pays an amount as security in respect of tobacco, and that amount is retained under subsection (2), the retail dealer is deemed to have satisfied the retail dealer's obligation to remit the tax that is imposed by this Act on the consumer of the tobacco.
Section 12.01 was enacted by 2020-18-83, effective February 18, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 12.1 (1) and (4) BEFORE amended by 2015-8-100, effective March 25, 2015 (Royal Assent).
(1) For any purpose related to the administration or enforcement of this Act or the regulations, the director or a person authorized by the director may, by demand notice, require from any person
(b) any information or additional information,
(c) the production of any records, or
(4) Under this Act, an affidavit by the director, or the authorized person referred to in subsection (1), in which are stated the facts necessary to establish
(a) compliance by the director or authorized person with this section, or
(b) default by a person on whom a demand was made under this section
must be admitted as evidence in any court and is proof, in the absence of evidence to the contrary, of the facts stated.
Section 12.1 (2) (a) BEFORE amended by 2019-36-66(a), effective October 31, 2019 (Royal Assent).
(a) must be delivered to the person by personal service, registered mail, electronic mail or fax,
Section 12.1 (3) BEFORE amended by 2019-36-66(b), effective October 31, 2019 (Royal Assent).
(3) A person to whom a demand notice is delivered under this section must comply with the notice within the time specified in the notice.
Section 12.2 BEFORE re-enacted by 2019-36-67, effective October 31, 2019 (Royal Assent).
Service of notices
12.2 (1) If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if
(b) sent by registered mail to the last known address of the person according to the records of the director, or
(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.
(2) If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.
(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent.
(4) If a person carries on business under a name or style other than the person's own name, the notice or document 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 the notice or document was left with an adult employed at the place of business of the person.
(5) If persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if the notice or document was served on one of the partners or left with an adult employed at the place of business of the partnership.
(6) In the case of personal service, a notice or document is deemed to have been validly served
(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and
(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.
(7) Proof of the receipt by a person of any notice or document may be established in any court by showing that the notice or document was served or sent in a manner provided for in this section, and the burden of proof is on the person seeking to establish the fact that the notice or document was not received by that person.
(8) In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.
Section 13 (d) and (e) BEFORE amended by 2007-10-15, effective September 1, 2007 (BC Reg 232/2007).
(d) under an agreement that
(i) is between the government and another government or a band,
(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 band, or
(e) for the purpose of the compilation of statistical information by the government or the government of Canada.
Section 13 (f) BEFORE amended by 2007-12-10, effective September 1, 2007 (BC Reg 232/2007).
(f) under an agreement with a public body as defined in the Freedom of Information and Protection of Privacy Act for the purposes of administering or enforcing the Tobacco Sales Act.
Section 13 (f) BEFORE amended by BC Reg 389/2007 under RS1996-440-12, effective November 23, 2007 (BC Reg 389/2007).
(f) under an agreement with a public body as defined in the Freedom of Information and Protection of Privacy Act for the purposes of administering or enforcing the Tobacco Sales Act.
Section 13 (c) BEFORE amended by 2011-25-450, effective March 18, 2013 (BC Reg 131/2012).
[2011-25-283 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 13 (f) BEFORE amended by 2015-11-21, effective September 1, 2016 (BC Reg 149/2016).
(f) under an agreement with a public body as defined in the Freedom of Information and Protection of Privacy Act for the purposes of administering or enforcing the Tobacco Control Act.
Section 15 BEFORE re-enacted by 2015-9-66, effective March 25, 2015 (Royal Assent).
Remuneration to collectors
15 The minister may make an allowance to collectors for their services in collecting and forwarding the tax to the minister, as prescribed in the regulations but, despite any other Act, a person accepting an allowance under this section is not, by accepting the allowance, made ineligible as a member of the Legislative Assembly.
Section 16 BEFORE re-enacted by 2015-8-102, effective June 9, 2015 (BC Reg 102/2015).
Deduction for bad debts
16 (1) The director may, in accordance with the regulations, refund from the consolidated revenue fund to a dealer who sells tobacco a portion, determined in the prescribed manner, of the amount sent to the director in respect of taxes payable on that sale under this Act.
(2) The director may provide a refund under subsection (1) if
(a) the dealer, in accordance with this Act, remits the tax required under this Act to be levied and collected for the sale referred to in subsection (1),
(b) the purchaser subsequently fails to pay to the dealer the full amount of the consideration and tax payable on that sale, and
(c) the dealer writes off as unrealizable or uncollectable the amount owing by the purchaser.
(3) A collector may, in the prescribed manner, deduct the amount of the refund payable to the collector under this section from the amount of taxes that the collector is required to remit under this Act.
(4) If a collector who has obtained a refund under subsection (1) or made a deduction under subsection (3) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid or the deduction was made, the collector must add an amount, determined in the prescribed manner, to the tax to be paid or remitted by the collector under this Act with respect to the reporting period in which the recovery was made.
(5) If a dealer who is not a collector and who has obtained a refund under subsection (1) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid, the dealer must, promptly after that recovery, pay to the government an amount determined in the prescribed manner.
Section 17 (1) BEFORE amended by 2008-11-20, effective May 1, 2008 (Royal Assent).
(1) If the director is satisfied that taxes or an amount equal to taxes have been paid in error, other than an error that is a mistake of law, the director must refund from the consolidated revenue fund the amount of overpayment to the person entitled.
Section 18 BEFORE re-enacted by 2015-8-103, effective March 25, 2015 (Royal Assent).
Claim for refund
18 (1) In order to claim a refund under this Act, other than a refund referred to in section 43 (2) (b), a person must
(a) submit to the director an application in writing signed by the person who paid the amount claimed, and
(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.
(2) For the purposes of subsection (1) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a director or authorized employee of the corporation.
Section 19 (1) (b) and (2) BEFORE amended by 2007-1-41, effective May 1, 2007.
(b) a refund must not be made on a claim for a refund made more than 6 years after the date on which the amount claimed was paid.
(2) Despite the Limitation Act, an action for a refund of tax paid in error or an amount equal to tax paid in error, other than an error that is a mistake of law, must not be brought more than 6 years after the date on which the amount claimed was paid.
Section 19 (2) BEFORE amended by 2008-11-21, effective May 1, 2008 (Royal Assent).
(2) Despite the Limitation Act, an action for a refund of tax paid in error or an amount equal to tax paid in error, other than an error that is a mistake of law, must not be brought more than 4 years after the date on which the amount claimed was paid.
Section 19 (1) and (2) BEFORE amended by 2015-8-104, effective June 9, 2015 (BC Reg 102/2015).
(1) Despite section 16 of the Financial Administration Act,
(a) a refund of less than $10 must not be made, and
(b) a refund must not be made on a claim for a refund made more than 4 years after the date on which the amount claimed was paid.
(2) Despite the Limitation Act, an action for a refund must not be brought more than 4 years after the date on which the amount claimed was paid.
Section 20 (2) (a) BEFORE amended by 2007-1-41, effective May 1, 2007.
(a) 6 years after the money was paid, if it was paid by an individual in respect of tobacco for the personal consumption of that individual, or
Section 20 BEFORE repealed by 2008-11-22, effective May 1, 2008 (Royal Assent).
Refund of tax or an amount equal to tax paid by mistake of law
20 (1) A person does not have a right of action or other remedy against the government for the recovery of money paid as tax by mistake of law or as an amount equal to tax by mistake of law except by way of subsection (2) and by appeal under sections 23 and 24.
(2) A person who has paid money as tax by mistake of law or as an amount equal to tax by mistake of law may apply to the director for a refund of that money within
(a) 4 years after the money was paid, if it was paid by an individual in respect of tobacco for the personal consumption of that individual, or
(b) 6 months after the money was paid, in any other case.
(3) If the director is satisfied that a person who applies under subsection (2) has paid money as tax by mistake of law or as an amount equal to tax by mistake of law, the director must refund out of the consolidated revenue fund to the person the amount paid by mistake.
(4) This section applies also to money paid as tax by mistake of law or as an amount equal to tax by mistake of law before June 5, 1992.
Section 21 BEFORE amended by 2015-8-105, effective March 25, 2015 (Royal Assent).
Inspection and audit powers
21 (1) The director may appoint persons for the purposes of this section.
(2) Except as limited by subsection (4), a person appointed under subsection (1) may enter at any reasonable time the business premises occupied by a person, or the premises where the records of the person are kept, in order to
(a) determine whether this Act and the regulations are being or have been complied with,
(b) inspect, audit and examine books of account or other records, or
(c) ascertain the quantities of tobacco on hand, used or sold by the person.
(3) A person occupying premises referred to in subsection (2) must produce all books of account or other records that may be required by a person appointed under subsection (1) and must answer all questions of that person regarding the matters referred to in subsection (2).
(4) The power to enter a place under subsection (2) must not be used to enter a dwelling occupied as a residence without the consent of the occupier except under the authority of a warrant issued under subsection (5).
(5) On being satisfied by evidence on oath that there are in a place records or other things for which there are reasonable grounds to believe that they are relevant to the matters referred to in subsection (2), a justice may issue a warrant authorizing a person named in the warrant to enter the place in accordance with the warrant in order to exercise the powers referred to in subsection (2) (a) to (c).
(6) When required by the director, a dealer must provide to the director or a person appointed under subsection (1) all books of account and other records that the director considers necessary to determine whether this Act and the regulations are being or have been complied with.
(a) hinder, molest or interfere with a person doing anything that the person is authorized to do under this section, or
(b) prevent or attempt to prevent a person from doing anything that the person is authorized to do under this section.
Section 22 (2.01) was added by 2001-3-64, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
Section 22 (1) BEFORE amended by 2003-23-88(a), effective June 30, 1995 [retro from April 10, 2003 (Royal Assent)].
(1) Subject to subsections (2.2) and (5.2), if, on the basis of an inspection, audit or examination under section 21 or on the basis of other information, it appears that a person has not complied with this Act or the regulations, the official acting under that section must calculate the tax collected or due in a manner and by a procedure the director considers adequate and expedient, and the director must assess the person for the amount of tax calculated.
Section 22 (6) BEFORE amended by 2003-23-88(b), effective April 10, 2003 (Royal Assent).
(6) In imposing a penalty under subsection (5), the director must not consider a period greater than 3 years, all or part of which may be before April 6, 1982.
Section 22 (7) and (7.1) BEFORE repealed by 2003-23-88(d), effective April 10, 2003 (Royal Assent).
(7) Evidence that an assessment has been made under subsection (1), (2) or (2.1), or that a penalty has been imposed under subsection (5), is proof in the absence of evidence to the contrary that the amount stated in the assessment or imposed as a penalty is due and owing.
(7.1) Proof that a dealer has acquired tobacco is proof in the absence of evidence to the contrary that the dealer has sold that tobacco in British Columbia, and has collected an amount at least equal to the tax payable by the consumer in respect of that tobacco.
Section 22 (8) BEFORE repealed by 2003-23-88(e), effective April 10, 2003 (Royal Assent).
(8) A person assessed under subsection (1) or (2.1) may appeal the assessment in accordance with section 23.
Section 22 (3) BEFORE amended by 2007-1-42, effective February 21, 2007 [retro from March 12, 2007 (Royal Assent)].
Section 22 (2.1) BEFORE amended by 2015-9-67, effective March 25, 2015 (Royal Assent).
(2.1) If, on the basis of an inspection, audit or examination under section 21 or from other information available to the director, it appears that a person has received a refund of tax under this Act that was in excess of the refund amount that was due to the person, the director must make an assessment against the person in an amount equal to the excess amount refunded plus interest calculated at the rate and in the manner prescribed.
Section 22 (1) BEFORE amended by 2015-8-106(a), effective March 25, 2015 (Royal Assent).
(1) Subject to subsections (2.3) and (5.2), if, on the basis of an inspection, audit or examination under section 21 or on the basis of other information, it appears that a person has not complied with this Act or the regulations, the official acting under that section must calculate the tax collected or due in a manner and by a procedure the director considers adequate and expedient, and the director must assess the person for the amount of tax calculated.
Section 22 (2.2) BEFORE amended by 2015-8-106(c), effective March 25, 2015 (Royal Assent).
(2.2) If, as a result of an inspection, audit or examination or on the basis of other information, it appears that a wholesale dealer who does not hold a dealer's permit to sell tobacco at wholesale has sold tobacco to another dealer, the director may impose a penalty against the wholesale dealer equal to the amount of tax that would be collectable if that tobacco were sold to a consumer in British Columbia, plus interest calculated at the rate and in the manner prescribed.
Section 22 (2.3) BEFORE amended by 2015-8-106(d), effective March 25, 2015 (Royal Assent).
(2.3) If a dealer is assessed a penalty under subsection (2.2), that dealer must not be assessed under subsection (1) in respect of the same tobacco that gave rise to the assessment under subsection (2.2).
Section 22 (5) and (5.1) BEFORE amended by 2015-8-106(c), effective March 25, 2015 (Royal Assent).
(5) Subject to subsection (5.2), if, as a result of an inspection, audit or examination under section 21 or on the basis of other information, it appears that an amount of tax should have been but was not collected, the director must impose a penalty against the dealer who failed to collect the tax in an amount equal to the total amount of tax that should have been collected plus interest calculated at the rate and in the manner prescribed.
(5.1) If, as a result of an inspection, audit or examination or on the basis of other information under section 21, it appears that an amount of security should have been but was not paid, the director must impose a penalty against the dealer who failed to pay the security in an amount equal to the total amount of security that should have been paid plus interest calculated at the rate and in the manner prescribed.
Section 22 (5.2) BEFORE amended by 2015-8-106(e), effective March 25, 2015 (Royal Assent).
(5.2) If a dealer is assessed a penalty under subsection (5.1), that dealer must not be assessed under subsection (1) or (5) in respect of the same tobacco that gave rise to the assessment under subsection (5.1).
Section 22 (4) BEFORE amended by 2015-41-10, effective November 17, 2015 (Royal Assent).
(4) Despite subsection (3), in making an assessment under this section, the director may consider and include any period, if the assessment relates to a contravention, of this Act or the regulations, involving willful default or fraud.
Section 22.1 was enacted by 2004-40-64, effective May 13, 2004 (Royal Assent).
(3) In making an assessment under this section, the director must not consider or include a period greater than 6 years before the date of the first notice of assessment.
Section 22.1 (1) BEFORE amended by 2015-8-107, effective March 25, 2015 (Royal Assent).
(1) If the director decides that a board member is jointly and severally liable for an amount under section 28.1 (1), the director may assess the board member for the amount assessed under section 22 against the corporation for the corporation's failure to collect or remit taxes or to pay security or both as required during the term of the director, including penalties and interest on the amount assessed.
Section 22.2 (1) (part), (2), (3) and (4) BEFORE amended by 2019-36-69, effective October 31, 2019 (Royal Assent).
(1) Subject to subsection (3), the director must issue a notice of assessment to the person liable to pay an amount assessed or imposed if the director
(2) If the director assesses interest under section 22, 22.1 or 35, the director may issue a notice of assessment to the person liable to pay the amount of interest assessed.
(3) In addition to, or as an alternative to, issuing a notice of assessment under subsection (1) or (2), the director may issue a notice of assessment to the custodian or trustee in bankruptcy of the person referred to in subsection (1) or (2).
(4) Evidence that a notice of assessment under subsection (1) or (2) has been issued is proof, in the absence of evidence to the contrary, that the amount assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount assessed or imposed.
Section 23 (1) (a) and (b) BEFORE amended by 2003-23-89, effective April 10, 2003 (Royal Assent).
(a) an assessment made under section 22 (1) or (2),
(b) a penalty or interest imposed under section 22 (5) or 35,
Section 23 (3) BEFORE amended by 2003-23-90, effective April 10, 2003 (Royal Assent).
(3) The notice of appeal must be in writing and must be addressed to the Minister of Finance and Corporate Relations at Victoria.
Section 23 (1) (d) BEFORE amended by 2004-28-36, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
(d) a decision of the director under section 7 to suspend or cancel, or to suspend or cancel in respect of a specified location, the person's dealer's permit or the person's authorization under section 44 (2) (i),
Section 23 (1) (a) and (b) BEFORE amended by 2004-40-65(a) and (b), effective May 13, 2004 (Royal Assent).
(a) an assessment made under section 22,
(b) a penalty or interest imposed under section 22 or 35,
Section 23 (1) (f) BEFORE amended by 2004-40-65(c), effective May 13, 2004 (Royal Assent).
(f) a decision of the director respecting a refund under section 11 (3), 12 (4), 16, 17 or 20 (3), or
Section 23 (1) (c) BEFORE amended by 2006-10-16, effective September 1, 2007 (BC Reg 232/2007).
(c) a decision of the director under section 6 to refuse to issue a dealer's permit,
Section 23 (1) (d) and (f) BEFORE repealed by 2008-11-23(a) and (b), effective May 1, 2008 (Royal Assent).
(d) a decision of the director under section 7 to suspend or cancel, or to suspend or cancel in respect of a specified location, the person's dealer's permit or the person's retail authorization,
(f) a decision of the director respecting a refund under section 11 (3), 12 (4), 16, 17, 17.1 or 20 (3),
Section 23 (1) (c) BEFORE amended by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).
(c) a decision of the director under section 6 (1) to (6) to refuse to issue a dealer's permit,
Section 23 (1) (b.1) was added by 2010-2-105, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 23 (1) (c) and (d) BEFORE amended by 2015-8-109, effective March 25, 2015 (Royal Assent).
(c) a decision of the director under section 6 (6) to refuse to issue a dealer's permit,
(d) a decision of the director under section 7 (2), (3) or (4.3) to suspend or cancel, or to suspend or cancel in respect of a specified location, the person's dealer's permit or the person's retail authorization,
Section 23 (1) sandwich text BEFORE amended by 2019-36-70(a), effective October 31, 2019 (Royal Assent).
the person may personally or by the person's agent, within 90 days after the date on the notice of the assessment, penalty, interest or decision, serve notice of appeal on the minister.
Section 23 (2) BEFORE amended by 2019-36-70(b), effective October 31, 2019 (Royal Assent).
(2) If a person disputes a seizure made under section 51, the person may personally or by the person's agent, within 90 days after the date identified as the date of the seizure in the receipt provided under section 51 (4), serve notice of appeal on the minister.
Section 23 (5) (c) BEFORE amended by 2019-36-70(c), effective October 31, 2019 (Royal Assent).
(c) promptly notify the appellant in writing of the result of the appeal.
Section 23 (1) and (2) BEFORE amended by 2022-11-111(a), effective October 1, 2022.
(a) an assessment made under section 22 or 22.1,
(b) a penalty or interest imposed under sections 22, 22.1 or 35,
(b.1) a determination by the director of the wholesale price of a cigar under section 2 (1.3),
(c) a decision of the director under section 6 (5) or (6) to refuse to issue a dealer's permit,
(d) a decision of the director under section 7 (2), (2.1), (3), (3.1) or (4.3) to suspend or cancel, or to suspend or cancel in respect of a specified location, the person's dealer's permit or the person's retail authorization,
(e) a decision of the director to refuse an exemption under section 11 (2),
(f) a decision of the director respecting a refund under section 11 (3), 12 (4), 16, 17 or 17.1,
(g) a limit set by the director under section 8, or
(h) a decision of the director under section 28.2 (2),
the person may, within 90 days after the date on the applicable notice, give a notice of appeal to the minister.
(2) If a person disputes a seizure made under section 51, the person may, within 90 days after the date identified as the date of the seizure in the receipt given under section 51 (4), give a notice of appeal to the minister.
Section 23 (3) BEFORE repealed by 2022-11-111(b), effective October 1, 2022.
(3) The notice of appeal must be in writing and must be addressed to the minister at Victoria.
Section 23 (4) BEFORE amended by 2022-11-111(c), effective October 1, 2022.
(4) The notice must set out clearly the reasons for the appeal and all facts relative to it.
Section 23 (5) (b) BEFORE amended by 2024-13-251(b), effective April 25, 2024 (Royal Assent).
(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment or, in the case of a seizure referred to in subsection (2), determine whether the person from whom the tobacco was seized was entitled to possess that tobacco, and
Section 23 (5.1), (5.2) and (5.3) were added by 2024-13-251(c), effective April 25, 2024 (Royal Assent).
Section 23.1 (1) BEFORE amended by 2024-13-252, effective April 25, 2024 (Royal Assent).
(1) The date on which a notice of appeal is given to the minister under section 23 (1) or (2) is the date it is received by the minister.
Section 24 (1) BEFORE amended by 2010-6-93,Sch 3, effective July 1, 2010.
(1) A decision of the minister under section 23 (5) may be appealed to the Supreme Court by way of an originating application.
Section 24 (2) BEFORE amended by 2010-6-91,Sch 1, effective July 1, 2010.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
Section 24 (6) BEFORE repealed by 2021-18-82, effective June 17, 2021 (Royal Assent).
(6) 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 24 (1) BEFORE amended by 2024-13-253, effective April 25, 2024 (Royal Assent).
(1) A decision of the minister under section 23 (5) may be appealed to the Supreme Court by way of a petition proceeding.
Section 24 (2) BEFORE amended by 2024-13-254, effective July 1, 2024 (BC Reg 133/2024).
(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.
Section 25 BEFORE amended by 2019-36-71, effective October 31, 2019 (Royal Assent).
Irregularities do not affect validity
25 An assessment made or penalty imposed by the director under section 22 must not be varied or disallowed because of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision up to the date of the issuing of the notice of assessment or imposition of a penalty under section 22.
Section 26 (1) (a) and (b) BEFORE amended by 2015-9-68, effective March 25, 2015 (Royal Assent).
(a) affects the due date, interest, penalties or any liability for payment provided under this Act in respect of any taxes or penalties due and payable or that have been collected on behalf of the government that are the subject matter of the appeal, or
Section 27 (4) was added by 2001-3-65, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].
Section 28 (1) BEFORE amended by 2007-14-212,Sch, effective December 1, 2007 (BC Reg 354/2007).
(1) A person who collects an amount of tax, or an amount as if it were tax under this Act, is deemed to hold the amount in trust for the government and for the payment of the amount to the government in the manner and at the time required under this Act and the regulations.
Section 28 (2) BEFORE repealed by 2015-8-111, effective June 9, 2015 (BC Reg 102/2015).
(2) Until an amount of tax or an amount collected as if it were tax referred to in subsection (1) is paid, the unpaid amount forms a lien and charge on the entire assets of the person who collected it, or the person's estate in the hands of any trustee, and has priority over all other claims of any person.
Section 28.1 (1) (a) and (b) BEFORE amended by 2015-8-112(a), effective March 25, 2015 (Royal Assent).
(a) the taxes that the corporation failed to collect or remit during the term of the board member, including penalties and interest on that amount, and
(b) the security that the corporation failed to pay during the term of the board member, including penalties and interest on that amount.
Section 28.1 (2) (a) BEFORE amended by 2015-8-112(b), effective March 25, 2015 (Royal Assent).
(a) a certificate has been filed under section 31 (2) with respect to the amount the corporation is liable to pay under this Act;
Section 28.1 (2) (d) BEFORE amended by 2015-8-112(c), effective March 25, 2015 (Royal Assent).
(d) a receiving order has been made against the corporation under the Bankruptcy and Insolvency Act (Canada);
Section 28.1 (2) (e) BEFORE amended by 2015-8-112(d), effective March 25, 2015 (Royal Assent).
(e) the corporation has obtained a court order granting a stay of proceedings under section 11 (3) of the Companies' Creditors Arrangement Act (Canada);
Section 28.2 (5) BEFORE amended by 2019-36-72, effective October 31, 2019 (Royal Assent).
(5) Immediately after the director makes a decision under subsection (2), the director must notify in writing the person to whom the decision relates and the corporation of this decision.
Section 30 BEFORE re-enacted by 2015-8-114, effective March 25, 2015 (Royal Assent).
Recovery of taxes due or collected by court action
30 The amount of taxes that are due and payable under this Act, or that have been collected on behalf of the government, may be recovered by action in any court of competent jurisdiction as for a debt due to the government, and the court may make an order as to the costs of the action in favour of or against the government.
Section 31 BEFORE re-enacted by 2015-8-115, effective March 25, 2015 (Royal Assent).
Summary proceedings without action
31 (1) If default is made in the payment of any taxes that are due and payable under this Act, or that have been collected on behalf of the government, or any part of them, the director may issue a certificate stating the amount due, the amount remaining unpaid, including interest and penalties, and the name of the person by whom it is payable.
(2) The director may file the certificate issued under subsection (1) with any district registrar of the Supreme Court and, when filed, the certificate has the same effect, and all proceedings may be taken on it, as if it were a judgment of the court for the recovery of a debt of the amount stated in the certificate against the person named in it.
Section 32 (1) BEFORE amended by 2004-40-67, effective May 13, 2004 (Royal Assent).
(1) In this section, "taxpayer" includes a collector and a dealer.
Section 32 (12) and (13) BEFORE repealed by 2015-8-116, effective March 25, 2015 (Royal Assent).
(12) If a person carries on business under a name or style other than the person's own name, the demand under subsection (2), (3) or (4) 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.
(13) If persons carry on business in partnership, the demand under subsection (2), (3) or (4) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.
Section 32 (3.1) BEFORE repealed by 2019-36-73(a), effective October 31, 2019 (Royal Assent).
Section 32 (5) (a) and (b) BEFORE amended by 2019-36-73(b), effective October 31, 2019 (Royal Assent).
(a) on deposit to the credit of a taxpayer at the time a demand is served, or
(b) deposited to the credit of a taxpayer after a demand is served,
Section 32 (7) BEFORE amended by 2019-36-73(b), effective October 31, 2019 (Royal Assent).
(7) Despite subsection (6), if a demand is made in respect of a periodic payment referred to in subsection (4), 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 served, in which case the demand ceases to have effect on the expiration of that period.
Section 32 (7.1) BEFORE amended by 2019-36-73(c), effective October 31, 2019 (Royal Assent).
(7.1) Money demanded from a person by the director under this section becomes payable
(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or
(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.
Section 32 (5) BEFORE amended by 2023-10-1104, effective March 30, 2023 (Royal Assent).
(5) Money or a beneficial interest in money in a savings institution
(a) on deposit to the credit of a taxpayer at the time a demand is given, or
(b) deposited to the credit of a taxpayer after a demand is given,
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 32.1 (1) definition of "associated corporation" BEFORE amended by 2016-10-71, effective May 19, 2016 (Royal Assent).
"associated corporation" includes a corporation that is determined under subsection (15) to be associated with another corporation for the purposes of this section;
Section 32.1 (17) (a) and (b) BEFORE amended by 2019-36-74, effective October 31, 2019 (Royal Assent).
(a) the date that is 90 days after the date on which the notice required under subsection (16) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 23 (1), the date on which the minister upholds the determination under that appeal.
Section 32.1 (17) (b) BEFORE amended by 2024-13-255, 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 23 (1), the date on which the minister upholds the determination under that appeal.
Section 32.2 (2) BEFORE amended by 2015-41-11, effective November 17, 2015 (Royal Assent).
(2) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected tax or an amount as if it were tax, is required to collect or remit tax or is required to pay security under this Act.
Section 34 (2) BEFORE amended by 2004-40-67, effective May 13, 2004 (Royal Assent).
(2) The liability of a person for the payment of any tax under this Act, or the liability to remit taxes collected, is not affected in any way by the fact that a fine or penalty has been imposed on, or paid by, the person in respect of any contravention of this Act.
Section 34 BEFORE re-enacted by 2015-9-69, effective March 25, 2015 (Royal Assent).
Exercise of powers for recovery of taxes or collections
34 (1) The powers conferred by this Act for the recovery of taxes or money collected as taxes by action in court and by filing a certificate may be exercised separately, concurrently or cumulatively.
(2) The liability of a person for the payment of any tax under this Act, the liability of a person under section 28.1 (1) or the liability to remit taxes collected is not affected in any way by the fact that a fine or penalty has been imposed on, or paid by, the person in respect of any contravention of this Act.
Section 35 (2) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(2) The director may, at any time,
(a) whether or not he or she has assessed a penalty under subsection (1), and
(b) in respect of any period during which tax under this Act or the regulations ought to have been remitted or paid,
assess, on the amount of taxes not remitted or paid as required under this Act or the regulations, interest calculated at the rate and in the manner prescribed.
Section 35 (1) and (2) BEFORE amended by 2015-9-70, effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(1) In addition to any other penalty, the director may,
(a) if he or she is satisfied that a person willfully failed to remit tax collected as required by this Act or the regulations, assess against the person a penalty equal to 100% of the amount not remitted,
(b) if he or she is satisfied that a person evaded the payment of tax by willfully making a false or deceptive statement or by willful default or fraud, assess against the person a penalty equal to 25% of the amount evaded, or
(c) in any case, other than a case referred to in paragraph (a) or (b), if he or she is satisfied that a person failed to remit or pay any tax as required by this Act or the regulations, assess against the person a penalty equal to 10% of the amount not remitted or paid.
(2) The director may, at any time,
(a) whether or not he or she has assessed a penalty under subsection (1), and
(b) in respect of any period during which tax under this Act ought to have been remitted or paid,
assess, on the amount of taxes not remitted or paid as required under this Act, interest calculated at the rate and in the manner prescribed.
Section 35 (3) BEFORE repealed by 2015-8-119, effective June 9, 2015 (BC Reg 102/2015).
(3) The penalty and interest under this section form part of the lien provided for in section 28.
Section 36 BEFORE re-enacted by 2004-28-41, effective February 18, 1998 [retro from April 29, 2004 (Royal Assent)].
Limitation period
36 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes under section 30,
(b) the filing of a certificate under section 31, and
(c) the making of a demand under section 32.
(2) A proceeding may be commenced at any time within 7 years after the date on which liability arose for payment of the taxes claimed in the proceeding.
(3) A proceeding that relates to a contravention of this Act or the regulations and that involves willful default or fraud may be commenced at any time, despite subsection (2) and even though at any time before March 15, 1985, recovery of the taxes under the law then in force was statute barred.
Section 36 BEFORE re-enacted by 2015-8-120, effective March 25, 2015 (Royal Assent).
Limitation period
36 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes,
(b) the filing of a certificate,
(c) the making of a demand, and
(d) the registration or enforcement of a lien
under this Act.
(2) A proceeding may be commenced at any time within 7 years after the date of an assessment or re-assessment of the amount claimed in the proceeding.
(3) Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves willful default or fraud may be commenced at any time.
Section 36 (4) to (6) BEFORE amended by 2016-5-39,Sch 1, effective March 10, 2016 (Royal Assent).
(4) If, before the expiry of the limitation period that applies under subsection (2) to an amount claimed, a person acknowledges liability in respect of the amount claimed, the date of the notice of assessment is deemed to be the day on which the acknowledgment is made.
(5) Subsection (4) does not apply to an acknowledgment, other than an acknowledgment referred to in subsection (6), unless the acknowledgment is
(b) signed, by hand or by electronic signature within the meaning of the Electronic Transactions Act,
(c) made by the person making the acknowledgment or the person's agent, and
(d) made to the government or an agent of the government.
(6) In the case of an amount claimed to which the limitation period under subsection (2) applies, for the purposes of subsection (4), part payment of the amount by the person against whom the claim is or may be made or by the person's agent is an acknowledgment by the person against whom the claim is or may be made of liability in respect of the claim.
Section 37 (2) BEFORE amended by 2004-28-42(a), effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
(2) The amount of the bond must be determined by the director, but must not be greater than an amount equal to 6 times the tax, or the estimated tax, that would normally be collected by the dealer each month under this Act.
Section 37 (2.1) was added by 2004-28-42(b), effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 37 BEFORE re-enacted by 2015-8-121, effective March 25, 2015 (Royal Assent).
Bond deposit
37 (1) The director may require a dealer to deposit with the director a bond by way of cash or other security satisfactory to the director.
(2) Subject to subsection (2.1), the amount of the bond must be determined by the director, but must not be greater than an amount equal to 6 times the tax, or the estimated tax, that would normally be collected by the dealer each month under this Act.
(2.1) If a bond is required as a condition of holding a dealer's permit or a retail authorization, the amount of the bond must be the greater of the amount established under subsection (2) or $5 000.
(3) If a dealer, who has deposited a bond under subsection (1), fails to collect or remit tax or pay security in accordance with this Act, the director, after giving written notice to the dealer, may apply all or part of the bond to the amount that should have been collected, remitted or paid by the dealer and to the interest due on that amount under this Act.
(4) If there is a change in circumstances after a bond is provided under subsection (1) or section 6 (4), the director may vary the amount of the bond required, to a maximum of 6 times the estimated tax that would normally be collected under this Act by the dealer each month.
Section 37 (3) BEFORE amended by 2017-5-37(a), effective March 16, 2017 (Royal Assent).
(3) The amount of the bond is to be determined by the director, but the amount must not be greater than the maximum bond amount.
Section 37 (4) BEFORE amended by 2017-5-37(b), effective March 16, 2017 (Royal Assent).
(4) If there is a change in circumstances after a bond is provided under subsection (2), the director may vary the amount of the bond required, but the amount must not be greater than the maximum bond amount.
Section 37 (5) BEFORE amended by 2017-5-37(c), effective March 16, 2017 (Royal Assent).
(5) Despite subsections (3) and (4), if a bond is required as a condition of holding a dealer's permit or a retail authorization, the amount of the bond required under this section must be the greater of the maximum bond amount and $5 000.
Section 39 (4) (b) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(b) makes or participates in, assents to or acquiesces in the making of a false or deceptive statement in a return, certificate or form required to be made or filed under this Act or the regulations;
Section 39 (2) BEFORE amended by 2015-9-71(a), effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(2) A dealer who fails to collect taxes as required by this Act commits an offence and is liable on conviction to a fine equal to the amount of the tax that should have been collected, including arrears, penalties and interest, as determined under subsection (10) and, in addition, is liable on conviction to
(a) a fine of at least $200 and not more than $2 000,
(b) a term of imprisonment of at least 3 months and not more than 6 months, or
(c) both the fine and imprisonment set out in paragraphs (a) and (b).
Section 39 (4) (c) BEFORE amended by 2015-9-71(b), effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(c) in order to evade remittance of tax collected by the person, destroys, alters, mutilates, conceals or otherwise disposes of a record or book of accounts of a dealer;
Section 39 (4) (f) BEFORE amended by 2015-9-71(c), effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(f) willfully, in any manner, evades or attempts to evade compliance with this Act or the regulations, or remittance or payment of taxes required by this Act or the regulations;
Section 39 (5) (b) BEFORE amended by 2015-9-71(d), effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(b) in addition, to a fine equal to the amount of any tax not collected, remitted or paid, including any penalties and interest, as determined under subsection (10).
Section 39 (10) and (11) BEFORE amended by 2015-9-71(d), effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].
(10) The director must determine the amount of the tax referred to in subsections (2) and (5) (b) from information available to the director, and must issue a certificate as to the amount.
(11) In any prosecution under this section, a certificate signed or purported to be signed by the director stating the amount of tax that should have been collected, remitted or paid is evidence of the amount of the tax that should have been collected, remitted or paid, and conclusive evidence of the authority of the person giving or making the certificate without proof of appointment or signature.
Section 39 (4) (e) and (f) BEFORE amended by 2015-41-12, effective November 17, 2015 (Royal Assent).
(e) willfully, in any manner, fails to comply with this Act or the regulations;
(f) willfully, in any manner, evades or attempts to evade compliance with this Act or the regulations, or remittance or payment of taxes or payment of security required under this Act;
Section 39 (3) (a) BEFORE amended by 2023-10-1105, effective March 30, 2023 (Royal Assent).
(a) sells tobacco that he or she caused to be brought into British Columbia, and
Section 40 (1) BEFORE amended by 2015-9-70, effective March 25, 2015 (Royal Assent).
(1) In any prosecution for failure to pay the tax or to collect or forward the tax, the onus of proving the tax was paid, collected or forwarded, as the case may be, to the director, is on the defendant.
Section 43 (4) (a) and (b) BEFORE amended by 2007-14-218,Sch, effective December 1, 2007 (BC Reg 354/2007).
(a) in the performance or intended performance of any duty under this Act, the regulations or an agreement under this section, or
(b) in the exercise or intended exercise of any power under this Act, the regulations or an agreement under this section.
Section 43 (3) BEFORE amended by 2015-8-119, effective June 9, 2015 (BC Reg 102/2015).
(3) A customs officer or postal agent acting under an agreement under this section is an agent of the government for the purposes of this Act and sections 14 and 28 to 31 do not apply to the customs officer or postal agent.
Section 43.1 (2) and (5) BEFORE amended by 2003-23-90, effective April 10, 2003 (Royal Assent).
(2) The Minister of Finance and Corporate Relations may enter into a tax collection agreement on behalf of the government with a band that has imposed a band tobacco tax.
(5) The Minister of Finance and Corporate Relations, out of the consolidated revenue fund,
Section 44 (2) (i.1) was added by 2004-28-43, effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].
Section 44 (2) (n) BEFORE amended by 2015-8-127(b), effective March 25, 2015 (Royal Assent).
(n) prescribing the maximum quantity of tobacco that, if found by an official within the meaning of section 51, may be seized by that official under that section;
Section 44 (2) (e), (k) and (l) BEFORE amended by 2015-8-126, effective July 1, 2015 (BC Reg 123/2015).
(e) defining any expression used but not defined in this Act or the regulations;
(k) establishing a marking system for identifying tobacco that is to be sold to persons who are required to pay tax under this Act and identifying tobacco that is to be sold to persons whose purchase of tobacco is exempt from tax, and establishing circumstances, in relation to the marking system, under which a person may possess, purchase, sell, transport or store tobacco;
(l) respecting anything considered by the Lieutenant Governor in Council to be necessary or advisable to carry out the intent and purpose of an agreement under section 43;
Section 44 (2) (e.1), (e.2), (e.3) and (e.4) were added by 2020-18-85(a), effective February 18, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 44 (4) was added by 2020-18-85(b), effective February 18, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 44 (2) (e.2) (iii) BEFORE repealed by 2022-11-113, effective July 1, 2022.
(iii) the value of any tangible personal property purchased with a heated tobacco product, or
Section 44 (2) (e.4) BEFORE repealed by 2022-11-113, effective July 1, 2022.
(e.4) prescribing an amount for the purposes of section 46.1 (1) (b) (iii);
Section 46.1 BEFORE re-enacted by 2020-18-86, effective August 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 46.1 BEFORE repealed by 2022-11-114, effective July 1, 2022.
Effect of Provincial Sales Tax Act
46.1 (1) Despite the Provincial Sales Tax Act, the following are deemed not to be tangible personal property under that Act:
(b) tangible personal property that
(i) is provided with a heated tobacco product and is not priced separately from the heated tobacco product,
(ii) is required in order to consume the heated tobacco product, and
(iii) has a fair market value, within the meaning of that Act, of less than a prescribed amount.
(2) Despite the Provincial Sales Tax Act, that Act does not apply to a consumer under this Act of a product referred to in subsection (1) of this section.
Section 48 (1) BEFORE amended by 2015-41-13, effective November 17, 2015 (Royal Assent).
(1) For the purposes of this section, "premises" includes a residence.
Section 50 (3) BEFORE amended by 2007-14-209,Sch and 215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(3) The government, or a person acting under the authority of this Act or the regulations, is not liable for loss or damage arising from the deterioration or destruction of anything detained or seized under this Act during the period it is under a detention or seizure lawfully made under this Act or the regulations.
Section 51 (3) BEFORE amended by 2005-16-48(b), effective March 3, 2005 (Royal Assent).
(3) For the purposes of subsection (2) (b) (iv), a person who holds a quantity of tobacco in excess of 1 000 grams of tobacco is deemed, in the absence of evidence to the contrary, to hold the tobacco for sale at retail in British Columbia.
Section 51 (2) (iv) and (v) BEFORE amended by 2006-10-18(a) and (b), effective September 1, 2007 (BC Reg 232/2007).
(iv) is held for sale at retail in British Columbia by a person who is not authorized, by a dealer's permit or by regulation as required by section 5 (1), to sell tobacco at retail, or
(v) was acquired for the purpose of sale at retail in British Columbia from a person who is not authorized, by a dealer's permit as required by section 5 (2), to sell tobacco at wholesale.
Section 51 (1) BEFORE repealed by 2015-8-128(a), effective March 25, 2015 (Royal Assent).
(1) In this section, "official" means a person appointed by the director under section 21 for the purposes of that section.
Section 51 (2) (part) BEFORE amended by 2015-8-128(b), effective March 25, 2015 (Royal Assent).
(2) An official who finds tobacco while conducting an inspection, audit or examination under section 21 may seize and remove that tobacco and the packages in which it is kept if
Section 51 (2) (a) BEFORE amended by 2015-8-128(c), effective March 25, 2015 (Royal Assent).
(a) the quantity of the tobacco found by the official is not more than the prescribed quantity, and
Section 51 (4) BEFORE amended by 2015-8-128(d), effective March 25, 2015 (Royal Assent).
(4) An official who seizes and removes tobacco under subsection (2) must provide a receipt for the tobacco to the person from whom the tobacco is seized.
Section 51 (5) BEFORE (c) was repealed by 2015-8-128(e), effective March 25, 2015 (Royal Assent).
(5) A receipt provided under subsection (4) must identify
(a) the quantity of tobacco seized and the location from which it was seized,
(b) the name of the person from whom the tobacco was seized, the reason for the seizure and the date of the seizure, and
Section 51 (2) (b) (i) to (iii) BEFORE amended by 2015-8-129, effective July 1, 2015 (BC Reg 123/2015).
(i) does not bear the mark or stamp specified in the regulations,
(ii) bears a mark or stamp specified by an enactment of a jurisdiction other than British Columbia,
(iii) was marked or stamped by a person not authorized by the director to mark or stamp tobacco,
Section 51 (4) and (5) (part) BEFORE amended by 2019-36-75, effective October 31, 2019 (Royal Assent).
(4) The director must provide a receipt for tobacco seized and removed under subsection (2) to the person from whom the tobacco is seized.
Section 54 (8) (a) (i) to (iii) BEFORE amended by 2015-8-130, effective July 1, 2015 (BC Reg 123/2015).
(i) does not bear the mark or stamp specified in the regulations,
(ii) bears a mark or stamp specified by an enactment of a jurisdiction other than British Columbia, or
(iii) was marked or stamped by a person not authorized by the director to mark or stamp tobacco, or
Section 58 (4) BEFORE amended by 2006-17-14, effective March 30, 2006 (Royal Assent).
(4) A person must not transport in British Columbia
(a) tobacco in quantities in excess of 50 cartons of cigarettes, or
(b) tobacco in bulk in excess of 10 kilograms,
unless that person is a dealer who is authorized to sell tobacco by a dealer's permit or by regulation or is a common carrier under contract to such a dealer.
Section 58 (5) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).
(5) Subject to subsection (6), a person must not sell or otherwise distribute tobacco or any packages, cartons or cases on which an indicium has been marked or stamped under this Act or the regulations if the person selling or distributing knows or ought to know that the person to whom the tobacco, packages, cartons or cases are sold or distributed is a person who, outside of British Columbia, sells or offers to sell tobacco or keeps tobacco for sale, either at wholesale or retail.
Section 58 (5) and (7) BEFORE amended by 2015-8-131, effective July 1, 2015 (BC Reg 123/2015).
(5) Subject to subsection (6), a person must not sell or otherwise distribute tobacco or any packages, cartons or cases on which an indicium has been marked or stamped under this Act if the person selling or distributing knows or ought to know that the person to whom the tobacco, packages, cartons or cases are sold or distributed is a person who, outside of British Columbia, sells or offers to sell tobacco or keeps tobacco for sale, either at wholesale or retail.
(7) A person must not, without first receiving the written authorization of the director to do so, mark or stamp an indicium on tobacco or on any package, carton or case.