TAX AND CONSUMER RATE FREEZE ACT

[RSBC 1996] CHAPTER 447

[Updated to October 1, 1998]

Contents

Preamble

WHEREAS the Province of British Columbia is committed to protecting affordable, accessible services and to providing certainty for British Columbia consumers and taxpayers;

THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

1 — Definitions

1 In this Act:

"basic premium" means a "basic premium" as defined in the Insurance (Motor Vehicle) Act;

"freeze period" means

(a) for taxes, premiums and other levies referred to in section 5, 6 or 7, the period beginning on April 1, 1996 and ending on March 31, 2000,

(b) for the consumer rate charged by the British Columbia Hydro and Power Authority, the period beginning on April 1, 1996 and ending on March 31, 1999,

(c) for basic premiums set under the Insurance (Motor Vehicle) Act, the period beginning on January 1, 1996 and ending on December 31, 1997, and

(d) for tuition fees charged by post secondary institutions, the period beginning on April 1, 1996 and ending on March 31, 1998;

"new taxes" means taxes payable to the government on income or on the acquisition, use or consumption of property, rights or services, that were not imposed or authorized to be imposed immediately before the tax freeze;

"post secondary institution" means a university, college or other institution established under the University Act, University of Northern British Columbia Act, Royal Roads University Act, College and Institute Act, Institute of Technology Act or Open Learning Agency Act;

"residential electricity rate" means a "rate", as defined in the Utilities Commission Act, for residential consumers of electricity that is set under that Act by the British Columbia Utilities Commission, but does not include a connection charge;

"tuition fee" means a fee charged by a post secondary institution for a graduate, undergraduate, career, technical, vocational or developmental program, but does not include a fee charged to an international student, or for a contract service or a continuing education program.

2 — Hydro rate freeze

2 (1) During the freeze period, a residential electricity rate charged by the British Columbia Hydro and Power Authority must not exceed the residential electricity rate that was charged immediately before the freeze period.

(2) Without limiting subsection (1) and despite the Utilities Commission Act, the rates and rate schedules that were in effect on December 10, 1997 and that are prescribed by the regulations are the only lawful, enforceable and collectable rates that the British Columbia Hydro and Power Authority may collect, charge or enforce from December 10, 1997 to March 31, 2000 for the services to which those rates apply.

3 — Auto insurance premium freeze

3 During the freeze period, a basic premium set under the Insurance (Motor Vehicle) Act must not exceed the basic premium set under that Act immediately before the freeze period.

4 — Tuition freeze

4 The tuition fees charged by a post secondary institution for programs that are provided during the freeze period must not exceed the tuition fees charged by the institution immediately before the freeze period.

5 — Tax rate freeze

5 During the period beginning on April 1, 1996 and ending on March 31, 2000, there must be no increase in the rates of the taxes, premiums and other levies referred to in the Schedule.

6 — No new taxes during freeze period

6 During the period beginning on April 1, 1996 and ending on March 31, 2000, an individual does not become obliged to pay any new taxes.

7 — Provincial property tax freeze

7 The average residential gross taxes payable during the freeze period to the government under the School Act and the Taxation (Rural Area) Act must not exceed the average residential gross taxes payable in the taxation year immediately before the freeze period.

8 — Power to make regulations

8 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) for the purpose of applying this Act to the particular circumstances of the individuals, corporations and post secondary institutions affected by this Act;

(b) defining a word or expression used but not defined in this Act;

(c) amending the Schedule to add to the tax rates and other rates referred to in the Schedule;

(d) prescribing rates and rate schedules for the purposes of section 2 (2).

(3) Regulations under this section may be made effective retroactively to a date on or after the date on which this Act comes into force.

9 — This Act prevails over all others

9 In the event of a conflict between this Act and any other enactment, this Act prevails.

10 — Expiry

10 This Act expires on December 31, 2000.

Schedule

Taxes, Premiums and Other Levies

1 Fuel taxes under the Motor Fuel Tax Act, other than taxes under section 12 of that Act

2 Hotel room taxes levied for Provincial purposes under the Hotel Room Tax Act

3 Personal income taxes under the Income Tax Act

4 Small business corporate income taxes under section 16 (1) (a) and (2) (a) of the Income Tax Act

5 Medical Services Plan premiums under the Medicare Protection Act

6 Per diem levies on car rentals under the Social Service Tax Act

7 Property transfer taxes under the Property Transfer Tax Act

8 Sales taxes under the Social Service Tax Act