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Volume 66, No. 8

121/2023

The British Columbia Gazette,

Part II

May 23, including May 9, 2023

B.C. Reg. 121/2023 , deposited May 15, 2023, under the CARBON TAX ACT [section 84 (2)], HOME OWNER GRANT ACT [section 18 (2)], INSURANCE PREMIUM TAX ACT [sections 38 (5) and 41], LAND TAX DEFERMENT ACT [section 18 (2)], LOGGING TAX ACT [sections 14 (6) and 42], MINERAL TAX ACT [section 44 (2)], MOTOR FUEL TAX ACT [section 71 (5)], PETROLEUM AND NATURAL GAS ACT [section 133 (2)], PROPERTY TRANSFER TAX ACT [section 37 (2)], PROVINCIAL SALES TAX ACT [section 236 (2)] and TAXATION (RURAL AREA) ACT [section 57 (2)]. Order in Council 302/2023, approved and ordered May 15, 2023.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

(

a) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached

Schedule 1,

(

b) the Home Owner Grant Regulation, B.C. Reg. 100/2002, is amended as set out in the attached

Schedule 2,

(

c) the Insurance Premium Tax Regulation, B.C. Reg. 154/2016, is amended as set out in the attached

Schedule 3,

(

d) the Land Tax Deferment Regulation, B.C. Reg. 57/98, is amended as set out in the attached

Schedule 4,

(

e) the Logging Tax Regulation, B.C. Reg. 166/2016, is amended as set out in the attached

Schedule 5,

(

f) the Mineral Tax General Regulation, B.C. Reg. 401/89, is amended as set out in the attached

Schedule 6,

(

g) the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached

Schedule 7,

(

h) the Petroleum and Natural Gas General Regulation, B.C. Reg. 357/98, is amended as set out in the attached

Schedule 8,

(

i) the Property Transfer Tax Regulation, B.C. Reg. 74/88, is amended as set out in the attached

Schedule 9,

(

j) the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached

Schedule 10, and

(

k) the Taxation (Rural Area) Act Regulation, B.C. Reg. 387/82, is amended as set out in the attached

Schedule 11.

— K. CONROY, Minister of Finance ; M. RANKIN, Presiding Member of the Executive Council .

Schedule 1

1 The Carbon Tax Regulation, B.C. Reg. 125/2008, is amended by adding the following

section to

Part 9:

Information sharing – prescribed enactments

45.2 For the purposes of

section 71 (6) (

l) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) the Civil Forfeiture Act ;

(

c) section 8 of the Financial Administration Act .

Schedule 2

1 The Home Owner Grant Regulation, B.C. Reg. 100/2002, is amended by adding the following section:

Information sharing – prescribed enactment

26 For the purposes of

section 17.261 (5) (j) [information sharing] of the Act, the prescribed enactment is

section 8 of the Financial Administration Act .

Schedule 3

1 The Insurance Premium Tax Regulation, B.C. Reg. 154/2016, is amended by adding the following section:

Information sharing – prescribed enactments

8 For the purposes of

section 38 (5) (

m) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

Schedule 4

1 The Land Tax Deferment Regulation, B.C. Reg. 57/98, is amended by adding the following section:

Information sharing – prescribed enactment

12 For the purposes of

section 16.2 (5) (

j) of the Act, the prescribed enactment is

section 8 of the Financial Administration Act .

Schedule 5

1 The Logging Tax Regulation, B.C. Reg. 166/2016, is amended by adding the following section:

Information sharing – prescribed enactments

4 For the purposes of

section 14 (6) (

k) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

Schedule 6

1 The Mineral Tax General Regulation, B.C. Reg. 401/89, is amended by adding the following section:

Information sharing – prescribed enactments

3 For the purposes of

section 30 (5) (

j) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

Schedule 7

1 The Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by adding the following

section to

Part 1:

Information sharing – prescribed enactments

5.61 For the purposes of

section 62 (6) (

m) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) the Civil Forfeiture Act ;

(

c) section 8 of the Financial Administration Act .

Schedule 8

1 The Petroleum and Natural Gas General Regulation, B.C. Reg. 357/98, is amended by adding the following section:

Information sharing – prescribed enactments

11 For the purposes of

section 122.1 (5) (

j) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

Schedule 9

1 The Property Transfer Tax Regulation, B.C. Reg. 74/88, is amended by adding the following

section to

Part 1:

Information sharing – prescribed enactments

6.1 For the purposes of

section 32 (5) (

j) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

Schedule 10

1 The Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by adding the following Part:

Part 11.1 – Information Sharing

Information sharing – prescribed enactments

102.1 For the purposes of

section 228 (5) (l) [information sharing] of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) the Civil Forfeiture Act ;

(

c) section 8 of the Financial Administration Act .

Schedule 11

1 The Taxation (Rural Area) Act Regulation, B.C. Reg. 387/82, is amended by adding the following section:

Information sharing – prescribed enactments

8 For the purposes of

section 3 (5) (

k) of the Act, the following enactments are prescribed:

(

a) the Business Number Act ;

(

b) section 8 of the Financial Administration Act .

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