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| This is part of an archived statute consolidation that is current to August 17, 2004 and includes changes enacted and in force by that date. |
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| SECTION | EFFECTIVE DATE | ||
| 1 | March 16, 1995 | ||
| April 10, 2003 | |||
| May 13, 2004 | |||
| 4 | April 10, 2003 | ||
| 13.1 | May 13, 2004 | ||
| 17 | April 10, 2003 | ||
| 17.1 | May 13, 2004 | ||
| 18 | April 10, 2003 | ||
| May 13, 2004 | |||
| 20.1 | April 10, 2003 | ||
| 23.1 | May 13, 2004 | ||
| 23.2 | May 13, 2004 | ||
| 28 | May 13, 2004 | ||
| 29 | February 18, 1998 | ||
| 31 | May 13, 2004 | ||
Section 1 definition of "accommodation" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].
"accommodation" means the provision of lodging in hotels and motels, and other lodging designated by the Lieutenant Governor in Council, but does not include lodging let to the same person for a continuous period of more than 2 months, or lodging exempted by the Lieutenant Governor in Council;
Section 1 definition of "operator" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].
"operator" means a person who, in the normal course of the person's business, sells, offers to sell, provides, or offers to provide, accommodation in British Columbia;
Section 1 definition of "purchaser" BEFORE amended by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].
"purchaser" means a person who acquires accommodation
(a) for the person's own use,
(b) for use by other persons at the person's expense, or
(c) on behalf of, or as the agent for, a principal who desires to acquire accommodation for use by the principal or other persons at the person's expense;
Section 1 definition of "tourism agent" was added by 2001-3-10 effective March 16, 1995 [retro from March 29, 2001 (Royal Assent)].
Section 1 definition of "minister" BEFORE repealed by 2003-23-9 effective April 10, 2003 (Royal Assent).
"minister" means the Minister of Finance and Corporate Relations;
Section 1 definition of "board member" was added by 2004-40-4 effective May 13, 2004 (Royal Assent).
Section 4(4) BEFORE amended by 2003-23-10 effective April 10, 2003 (Royal Assent).
(4) The director may, with the approval of the minister, cancel or suspend a registration certificate granted to a person under this section or refuse to grant a registration certificate to a person who
Section 13.1 was added by 2004-40-5 effective May 13, 2004 (Royal Assent).
Section 17(8.1) was added by 2003-23-11(a) effective April 10, 2003 (Royal Assent).
Section 17(9) BEFORE repealed by 2003-23-11(b) effective April 10, 2003 (Royal Assent).
(9) Evidence that an assessment has been made under subsection (3) or (3.1) or that a penalty has been imposed under subsection (7) 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.
Section 17.1 was added by 2004-40-5 effective May 13, 2004 (Royal Assent).
Section 18(1)(a.1) was added by 2003-23-12 effective April 10, 2003 (Royal Assent).
Section 18(1)(a) and (b) BEFORE amended by 2004-40-6 effective May 13, 2004 (Royal Assent).
(a) a decision of the director under section 3 (5), 9, 10 or 13 (3),
(b) an assessment made under section 17 (3) or (3.1),
Section 20.1 was added by 2003-23-13 effective April 10, 2003 (Royal Assent).
Section 23.1 was added by 2004-40-7 effective May 13, 2004 (Royal Assent).
Section 23.2 was added by 2004-40-7 effective May 13, 2004 (Royal Assent).
Section 28(1) BEFORE amended by 2004-40-8 effective May 13, 2004 (Royal Assent).
(1) In this section, "taxpayer" includes an operator.
Section 29 BEFORE re-enacted by 2004-28-9 effective February 18, 1998 [retro from April 29, 2004 (Royal Assent)].
29 (1) At any time within 7 years after the date on which liability arose for payment of taxes
(a) an action for the recovery of taxes may be commenced under section 26,
(b) a certificate may be filed under section 27, or
(c) a demand may be made under section 28.
(2) Despite subsection (1), an action, certificate or demand that relates to a contravention of this Act or the regulations and that involves willful default or fraud may be commenced, filed or made, as the case may be, at any time.
Section 31(2) BEFORE amended by 2004-40-9 effective May 13, 2004 (Royal Assent).
(2) The liability of a person for the payment of 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 for a contravention of this Act.
Copyright (c) 2004: Queen’s Printer, Victoria, British Columbia, Canada