This archived statute consolidation is current to August 3, 2012 and includes changes enacted and in force by that date. For the most current information, click here.
This Act has "Not in Force" sections. See the Table of Legislative Changes.

Income Tax Act

[RSBC 1996] CHAPTER 215

Contents
  1 Definitions and interpretation
Part 1 — Income Tax
  Division 1 — Liability for Tax
  2 Liability for tax
  3 Repealed
  Division 2 — Individual Income Tax
  4 Definitions
  4.1 Amount of tax payable
  4.2 Deductions
  4.3 Personal credits
  4.301 BC tax reduction credit
  4.31 Age credit
  4.32 Pension credit
  4.33 Adoption expense credit
  4.34 Child fitness credit
  4.35 Child arts credit
  4.4 Charitable and other gifts
  4.5 Medical expense credit
  4.51 Credit for mental or physical impairment
  4.52 Indexing
  4.6 Tuition credit
  4.61 Education tax credit
  4.62 Unused tuition and education tax credits
  4.63 Credit for interest on student loan
  4.64 Credit for EI premium and CPP contribution
  4.65 Transfer of unused credits to spouse or common-law partner
  4.66 Tuition and education credits transferred
  4.67 Transfer of unused credits to parent or grandparent
  4.68 Minimum tax credit
  4.69 Dividend tax credit
  4.7 Overseas employment tax credit
  4.71 Foreign tax credit
  4.72 Supplementary credit for 2000 taxation year
  4.721 BC mining flow-through share tax credit
  4.73 Restrictions on credits: trusts
  4.74 Restrictions on credits: year of bankruptcy
  4.75 Restrictions on credits: income earned outside BC
  4.76 Restrictions on credits: part-year residents
  4.77 Restrictions on credits: non-residents
  4.78 Credits in separate returns
  4.79 Order of making deductions
  4.8 Minimum tax
  4.81 CPP/QPP disability benefits for previous years
  4.82 Qualifying retroactive lump sum pension payments
  4.83 Lump sum pension payment
  4.84 Tax on split income
  4.85 Apportionment of additional taxes
  4.86 Repealed
  4.87 Bankrupt individuals
  5–7 Repealed
  7.1 Repealed
  8 Refundable sales tax credit
  8.1 Low income climate action tax credit
  8.2 BC harmonized sales tax credit
  9 Definitions for BC Family Bonus
  10 BC Family Bonus
  11 Notice requirements and other rules about eligible individuals and their spouses or common-law partners
  12 BC Family Bonus cannot be attached or assigned
  13 BC Family Bonus regulations and forms
  13.01 Definitions for climate action dividend
  13.02 Climate action dividend
  13.03 Climate action dividend cannot be attached or assigned
  13.04 Climate action dividend — general
  13.05 Climate action dividend — no further assessments, determinations or decisions
  13.06 Climate action dividend regulations
  13.1 Net employee investment tax credit
  13.2 Refunds to mutual fund trusts
  Division 3 — Corporate Income Tax
  13.3 Definitions
  14 Corporation income tax
  14.1 Corporate straddle provision
  15 Repealed
  16 Small business rate
  17 Two-year tax holiday for new small businesses
  18 Appeal of refusal or rescission of certificate of eligibility
  18.1 Order of making deductions
  Division 4 — Individual and Corporate Income Tax
  19 Repealed
  19.1 Logging tax deduction
  20 Political contributions
  21 Small business venture capital tax credit
  22–24 Repealed
  25 Qualifying environmental trusts: tax and tax credit
  25.1 Mining exploration tax credit
  26 Repealed
  27 Exemptions
  28 Repealed
  Division 5 — Returns, Assessments and Appeals
  29 Application of federal provisions — returns of income and assessments of tax
  30 Reassessment and amended return
  31 Installment payments: farmers and fishers
  32 Installment payments: other individuals
  33 Application of federal provision — payments by corporations
  34 Application of federal provisions — returns, payments and interest
  35 Refund for tax credits
  36 Amount on which installment calculated
  37 Application of federal provisions — failure to file return or corporate return and failure to provide information
  38 Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal
  39 Application of federal provisions — penalty for late or deficient installments
  39.1 Application of federal provisions — misrepresentation of tax matter by third party
  40 Application of federal provisions — refunds
  41 Application of federal provisions — objections to assessments and extension of time
  42 Appeal by taxpayer
  43 Reply
  44 Procedure
  45 Application of federal provisions — irregularities, extension of time and private hearings
  46 Court practice
Part 2 — Administration and Enforcement
  47 Application of federal provisions — administration, interest, garnishment and proceedings to collect
  48 Power to make regulations
  49 Application of federal provisions — debts to Her Majesty
  50 Application of federal provisions — certificates
  51 Warrant
  52 Application of federal provisions — acquisition of debtor's property
  53 Application of federal provisions — payment of money seized from tax debtor
  54 Application of federal provisions — seizure of goods
  55 Application of federal provisions — taxpayer leaving Canada or defaulting
  56 Application of federal provisions — withholding taxes
  57 Application of federal provisions — liability of directors
  58 Books and records
  59 Application of federal provisions — inspections, privilege, information returns and corporate execution
  60 Penalty
  61 Offence and penalty
  62 Application of federal provisions — further offences
  63 Powers of federal minister
  64 Communication of information and related offences
  65 Information-sharing agreements
  66 Application of federal provisions — liability of officer or agent of corporation
  67 Application of federal provisions — restriction on power of court
  68 Procedure and evidence
  68.1 Anti-avoidance rule
Part 3 — Collection of Tax
  69 Collection agreement
  70 Payments on account
  71 No action against persons withholding tax
  72 Relief of taxpayer
  73 Non-agreeing provinces
  74 Enforcement of judgments
Part 4 — Miscellaneous
  75 Appointments
  76 Delegation of powers
  77 Duty of officers of government to provide information
  77.1 Timber harvest information
  78 Costs and expenses
Part 5 — Film and Television Tax Credit
  79 Definitions and interpretation
  80 Basic tax credit
  81 Regional tax credit if principal photography begins before April 1, 2003
  81.1 Regional tax credit if principal photography begins after March 31, 2003
  81.11 Distant location regional tax credit
  81.2 Digital animation or visual effects tax credit
  82 Film training tax credit
  82.1 Production services tax credit
  82.2 Regional production services tax credit
  82.21 Distant location production services tax credit
  82.3 Digital animation or visual effects production services tax credit
  83 No credit available if section 17 deduction made
  83.1 May not claim both accredited production and eligible production credits
  84 Deemed payment
  85 Application for tax credit
  86 Eligibility certificate
  87 Completion certificate
  87.1 Accreditation certificate
  88 Revocation of certificates
  89 Notice of refusal or revocation
  90 Tax credit must be reimbursed
  91 Recovery of debt
  92 Reconsiderations and certification appeals
  93 Powers of audit
  94 Minister and Commissioner may require information regarding certificates
  95 Collection and sharing of information
  96 Power to make regulations
Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit
  97 Definitions
  97.1 Interpretation — taxation year of partnerships
  98 Refundable tax credit available
  99 Non-refundable tax credit available
  99.1 Credit amount in respect of a partnership
  100 Renunciation of tax credit
  101 Amalgamations and wind ups
  102 No credit available if section 17 deduction made
  102.1 Recapture of tax credit corporations
  102.11 Recapture of amounts — partnership
  102.2 Recapture rules do not apply to specified non-arm's length transfers
  102.3 Recapture of tax credit from non-arm's length purchasers — corporations
  102.4 Recapture of amounts from non-arm's length purchasers — partnerships
  102.5 Recapture of tax credit by corporation in respect of a partnership
  102.6 Recapture of amounts — tiered partnership
  103 Filing requirements
Part 7 — British Columbia Manufacturing and Processing Tax Credit
  104 Interpretation
  105 Non-refundable tax credit available
  106 Partnerships
  107 Renunciation of tax credit
  108 Amalgamations and wind ups
  109 No credit available for year in which section 17 deduction made
  110 Filing requirements
Part 8 — Book Publishing Tax Credit
  111 Definitions and interpretation
  112 Book publishing tax credit
  113 Deemed payment
  114 Filing requirements
  115 Power to make regulations
Part 9 — Training Tax Credits
  Division 1 — Definitions
  116 Definitions
  Division 2 — Tax Credits for Individuals
  117 Application of this Division
  118 Basic tax credit for individuals
  119 Completion tax credit for individuals
  119.1 Certification tax credit for individuals
  120 Enhanced tax credit for individuals
  Division 3 — Tax Credits for Employers
  121 Definitions for this Division
  122 Basic tax credit for employers
  123 Completion tax credit for employers
  124 Enhanced tax credit for employers
  124.1 Enhanced tax credit for employers — eligible apprentice
  125 Restrictions on credits: multiple employers
  126 Restrictions on credits: partnership
  Division 4 — Administration
  127 Deemed payment
  128 Filing requirements
  129 Powers of audit
  130 Collection and sharing of information
  131 Power to make regulations
Part 10 — Interactive Digital Media Tax Credit
  132 Definitions
  133 Eligibility for tax credit
  134 Interactive digital media tax credit
  135 Deemed payment
  136 Registration
  137 Reconsiderations and appeals
  138 Filing requirements
  139 Powers of audit
  140 Power to make regulations
Part 11 —  BC Seniors' Home Renovation Tax Credit
  141 Definitions
  142 BC seniors' home renovation tax credit
  143 Part-year residents
  144 Bankruptcy
  145 Death
  146 Relationship to other credits
  147 Deemed payment of tax
  148 Filing requirements
  149 Powers of audit
  150 Power to make regulations
Part 12 —  BC First-Time New Home Buyers' Bonus
  151 Definitions
  152 Tax credit for first-time new home buyers
  153 Deemed payment of tax
  154 Application for tax credit
  155 Determination of tax credit
  156 Determination period
  157 Determination valid and binding
  158 Notice to commissioner of subsequent assessment
  159 Payment of tax refund
  160 Tax refund cannot be attached or assigned
  161 Imposition of administrative penalty
  162 Administrative penalties
  163 Waiver or cancellation of penalty
  164 Appeal to minister
  165 Liability for recoverable amount
  166 Collection of recoverable amount
  167 Powers of audit
  168 Application of other provisions
  169 Administration
  170 Delegation of powers
  171 Power to make regulations

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