"Point in Time" Act Content

TOBACCO TAX ACT
[RSBC 1996] CHAPTER 452

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 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 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(6.1) was added by 2003-23-88(c) effective April 10, 2003 (Royal Assent).

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 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 25.1 was added by 2003-23-91 effective April 10, 2003 (Royal Assent).

Section 27(4) was added by 2001-3-65 effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

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 59 was added by 2003-23-92 effective April 10, 2003 (Royal Assent).

Copyright (c) 2004: Queen’s Printer, Victoria, British Columbia, Canada