5th Session, 42nd Parliament

(2024) FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE KATRINE CONROY

MINISTER OF FINANCE

BILL 3 – 2024

BUDGET MEASURES

IMPLEMENTATION ACT, 2024

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

Part 1 – Non-Tax Budget Measures

Balanced Budget and Ministerial Accountability Act

CLAUSE 1: [Balanced Budget and Ministerial Accountability Act,

section 2.2] includes the 2026–2027 fiscal year in the period of fiscal years for which budget deficits are allowed to be forecast in the main estimates.

Section 2.2 of the Balanced Budget and Ministerial Accountability Act, S.B.C. 2001, c. 28, is amended by striking out " 2025–2026 " and substituting " 2026–2027 ".

Special Accounts Appropriation and Control Act

CLAUSE 2: [Special Accounts Appropriation and Control Act,

section 9.8] establishes the First Nations Equity Financing special account.

2 The Special Accounts Appropriation and Control Act, R.S.B.C. 1996, c. 436, is amended by adding the following section:

First Nations Equity Financing special account

9.8

(1) A special account, to be known as the First Nations Equity Financing special account, is established.

(2) The special account consists of the following:

(

a) an initial balance of $10 million;

(

b) amounts transferred to the special account under subsection (3);

(

c) amounts transferred from a vote, as defined in the Financial Administration Act ;

(

d) amounts recovered by the government in relation to amounts paid under subsection (5) (a), (

b) or (c);

(

f) any other amounts received by the government for payment into the special account.

(3) Treasury Board may direct that an amount in respect of amounts received by the government and paid into the consolidated revenue fund be transferred to the special account.

(4) Treasury Board may direct that the balance of the special account be reduced by an amount equal to any part of the balance that Treasury Board considers is not required for the purposes of the special account.

(5) Despite

section 21 (3) of the Financial Administration Act but subject to the prior approval of Treasury Board, the Minister of Finance may pay money out of the special account for the following purposes:

(

a) providing grants to assist first nations in participating in processes intended for the acquisition of equity interests in business organizations involved in projects in British Columbia;

(

b) providing grants to reduce the amounts provided under the loans that are the subject of guarantees given under subsection (6);

(

c) paying amounts required to be paid by the government in relation to guarantees given under subsection (6);

(

d) exercising the government's rights under a guarantee given under subsection (6);

(

e) paying the expenses of administering the special account or any other expenses related to administering other activities undertaken under this subsection.

(6) Despite

section 72 (3) of the Financial Administration Act , the Minister of Finance may, on behalf of the government, guarantee the repayment of all or part of a loan by a person if the loan is to assist first nations in acquiring equity interests in business organizations involved in projects in British Columbia.

(7) A guarantee may only be given under subsection (6) if prior approval of Treasury Board has been obtained.

(8) The total outstanding principal amount of loans guaranteed under subsection (6) must not exceed the amount prescribed under subsection (9).

(9) The Lieutenant Governor in Council may make regulations prescribing an amount for the purpose of subsection (8).

Part 2 – Tax-Related Budget Measures

Assessment Act

CLAUSE 3: [Assessment Act,

section 1]

expands a definition relocated from

section 19 of the Act;

is consequential to amendments made by this Bill to the Nis g a'a Final Agreement Act ;

relocates a definition previously contained in

section 19 of the Act;

repeals the definition of "taxing treaty first nation";

relocates a definition previously contained in

section 24 of the Act.

Section 1 (1) of the Assessment Act, R.S.B.C. 1996, c. 20, is amended

(

a) by adding the following definition:

"eligible supportive housing property" , in relation to a taxation year, means property that is used by or on behalf of a person who received funding from the government, a regional health board, a treaty first nation or the Nis g a'a Nation in the preceding calendar year for the provision of supportive housing on that property; ,

(

b) by repealing the definition of "Nis g a'a land registry" and substituting the following:

"Nis g a'a land registry" means a land registry that is part of the land title or land registry system established by the Nis g a'a Lisims Government under paragraph 50 of the Nis g a'a Government

Chapter of the Nis g a'a Final Agreement; ,

(

c) by adding the following definition:

"regional health board" means a board as defined in

section 1 of the Health Authorities Act ; ,

(

d) by repealing the definition of "taxing treaty first nation" , and

(

e) by adding the following definition:

"timber" means timber as defined in the Forest Act ; .

CLAUSE 4: [Assessment Act,

section 2] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 2 is amended by striking out " taxing treaty first nation " wherever it appears and substituting " treaty first nation ".

CLAUSE 5: [Assessment Act,

section 3]

is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act ;

expands the purposes for which an assessment roll is to be used.

Section 3 is amended

(

a) in subsection (1) (

a) by striking out " taxing treaty first nation " and substituting " treaty first nation ",

(

b) in subsection (1) (

b) by adding " subject to subsection (2.2), " before " deliver an assessment notice ",

(

c) by adding the following subsections:

(2.1) In relation to property in the treaty lands of a treaty first nation or Nis g a'a Lands, an assessment roll completed under subsection (1) is the assessment roll

(

a) for the purpose of taxation, during the calendar year following completion of that roll,

(

i) by the treaty first nation, if the treaty first nation has adopted this Act and the regulations, in their entirety and as amended from time to time, for the purposes of valuing and classifying interests in real property within its treaty lands, or

(ii) by the Nis g a'a Lisims Government, if the Nis g a'a Lisims Government has adopted this Act and the regulations, in their entirety and as amended from time to time, for the purposes of valuing and classifying interests in real property within Nis g a'a Lands, and

(

b) for the purpose of requisitioning the treaty first nation or Nis g a'a Nation during that calendar year.

(2.2) The requirement in subsection (1) (

b) to deliver an assessment notice to each person named in the assessment roll does not apply in relation to an assessment roll prepared for the purpose of requisitioning a treaty first nation or the Nis g a'a Nation. ,

(

d) in subsection (7) (

b) by striking out " taxing treaty first nation " and substituting " treaty first nation ", and

(

e) in subsection (8) by striking out " The assessment notice must be delivered " and substituting " An assessment notice required under subsection (1) (

b) to be delivered must be delivered ".

CLAUSE 6: [Assessment Act, sections 7 and 11] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

6 Sections 7 (2) and (3) and 11 (

b) are amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 7: [Assessment Act,

section 19] repeals

definitions that have been relocated by this Bill to

section 1 of the Act.

Section 19 (1) is amended by repealing the

definitions of "eligible supportive housing property" and "regional health board" .

CLAUSE 8: [Assessment Act, sections 19.2 and 19.3]

authorizes a treaty first nation or the Nis g a'a Lisims Government to designate properties as included in the supportive housing property class;

authorizes a treaty first nation or the Nis g a'a Lisims Government to require land and improvements to be classified as class 8 property.

8 The following sections are added:

Classification of treaty lands or Nis g a'a Lands in supportive housing class

19.2

(1) This

section applies if the Lieutenant Governor in Council prescribes supportive housing property as a class of property under

section 19 (14).

(2) A treaty first nation may, by law, designate as included in the supportive housing property class for a taxation year eligible supportive housing property that meets the following criteria:

(

a) the property is located within the treaty lands of the treaty first nation;

(

b) the property is used for the provision of supportive housing or for purposes ancillary to the provision of supportive housing;

(

c) the property meets other criteria that are set out in a law of the treaty first nation.

(3) The Nis g a'a Lisims Government may, by law, designate as included in the supportive housing property class for a taxation year eligible supportive housing property that meets the following criteria:

(

a) the property is located within Nis g a'a Lands;

(

b) the property is used for the provision of supportive housing or for purposes ancillary to the provision of supportive housing;

(

c) the property meets other criteria that are set out in a Nis g a'a law.

(4) A designation under subsection (2) or (3) is to be by assessment roll number.

(5) In order to be effective for a taxation year, a law under subsection (2) or (3) must be in force on or before October 31 in the preceding year.

Classification of treaty lands or Nis g a'a Lands in class 8

19.3

(1) A treaty first nation may, by law, require the following property to be classified as class 8 property:

(

a) land within its treaty lands that is used predominantly as an outdoor recreational facility for an activity or use specified in the treaty first nation's law;

(

b) that part of any land and improvements within its treaty lands that is used predominantly for a cultural activity or community purpose specified in the treaty first nation's law.

(2) The Nis g a'a Lisims Government may, by law, require the following property to be classified as class 8 property:

(

a) land within the Nis g a'a Lands that is used predominantly as an outdoor recreational facility for an activity or use specified in the Nis g a'a law;

(

b) that part of any land and improvements within the Nis g a'a Lands that is used predominantly for a cultural activity or community purpose specified in the Nis g a'a law.

CLAUSE 9: [Assessment Act,

section 21] extends to 5 years the period over which the assessment authority may, by regulation, order that rate changes in a taxation year be phased in for the valuation of specified improvements or rights of way.

Section 21 (4.2) is amended by striking out " 3 years " and substituting " 5 years ".

CLAUSE 10: [Assessment Act,

section 24] repeals a definition that has been relocated by this Bill to

section 1 of the Act.

Section 24 (1) is amended by repealing the definition of "timber" .

CLAUSE 11: [Assessment Act, sections 24.1 and 24.2]

adds

definitions;

authorizes a treaty first nation or the Nis g a'a Nation to recommend to the assessor that land be classified as managed forest land;

requires the assessor to classify land as managed forest land if specified criteria are met;

provides for notification following the classification of land as managed forest land;

requires the assessor to declassify land as managed forest land in specified circumstances;

provides for the valuation of land located within treaty lands or the Nis g a'a Lands that is classified as managed forest land.

11 The following sections are added:

Classification and valuation of treaty first nation managed forest land

24.1

(1) In this section:

"forest management objectives" means forest management objectives established by law of a treaty first nation that address the following matters:

(

a) conservation of soil;

(

b) water quality;

(

c) protection of fish habitat;

(

d) critical wildlife habitat;

(

e) reforestation of areas where timber has been harvested;

"forest management plan" means a plan that contains information about the proposed use of land within the treaty lands of a treaty first nation for the production and harvesting of timber, including, without limitation, the strategies that will be used to attain the forest management objectives of the treaty first nation during and following the production and harvesting of timber;

"treaty first nation managed forest land" means land, other than farm land, within the treaty lands of a treaty first nation

(

a) that is being used for the production and harvesting of timber,

(

b) that is managed in accordance with the treaty first nation's laws respecting forest management,

(

c) in respect of which a forest management plan has been approved under the laws of the treaty first nation, and

(

d) in respect of which the assessor receives a recommendation under subsection (2).

(2) If a treaty first nation has, under its law, approved a forest management plan for an area of land within its treaty lands, the treaty first nation may recommend to the assessor that the area of land be classified as managed forest land.

(3) The assessor must classify as managed forest land any land within the treaty lands of a treaty first nation that meets the criteria set out in the definition of "treaty first nation managed forest land".

(4) After classifying land under subsection (3), the assessor must notify the treaty first nation and the owner of the land.

(5) The assessor must declassify as managed forest land all or part of a parcel of land within the treaty lands of a treaty first nation if the assessor is

(

a) notified by the treaty first nation, by September 30 of the year in which the assessment roll is completed,

(

i) that the owner or a contractor, an employee or an agent of the owner has contravened or is contravening a provision of the treaty first nation's law respecting management of forest land, or

(ii) the owner has withdrawn the owner's forest management plan, or

(

b) not satisfied, on September 30 of the year in which the assessment roll is completed, that the land meets all criteria set out in the definition of "treaty first nation managed forest land".

(6) Section 24 (4) to (10) applies for the purpose of determining the actual value of managed forest land classified under subsection (3) of this section.

Classification and valuation of Nis g a'a managed forest land

24.2

(1) In this section:

"forest management plan" means a plan that contains information about the proposed use of land within Nis g a'a Lands for the production and harvesting of timber, including, without limitation, the strategies that will be used to attain the Nis g a'a forest management objectives during and following the production and harvesting of timber;

"Nis g a'a forest management objectives" means forest management objectives established by Nis g a'a law that address the following matters:

(

a) conservation of soil;

(

b) water quality;

(

c) protection of fish habitat;

(

d) critical wildlife habitat;

(

e) reforestation of areas where timber has been harvested;

"Nis g a'a managed forest land" means land, other than farm land, within the Nis g a'a Lands

(

a) that is being used for the production and harvesting of timber,

(

b) that is managed in accordance with the Nis g a'a laws respecting forest management,

(

c) in respect of which a forest management plan has been approved under the Nis g a'a laws, and

(

d) in respect of which the assessor receives a recommendation under subsection (2).

(2) If the Nis g a'a Nation has, under Nis g a'a law, approved a forest management plan for an area of land within the Nis g a'a Lands, the Nis g a'a Nation may recommend to the assessor that the area of land be classified as managed forest land.

(3) The assessor must classify as managed forest land any land that meets the criteria set out in the definition of "Nis g a'a managed forest land".

(4) After classifying land under subsection (3), the assessor must notify the Nis g a'a Nation and the owner of the land.

(5) The assessor must declassify as managed forest land all or part of a parcel of land within the Nis g a'a Lands if the assessor is

(

a) notified by the Nis g a'a Nation, by September 30 of the year in which the assessment roll is completed,

(

i) that the owner or a contractor, an employee or an agent of the owner has contravened or is contravening a provision of a Nis g a'a law respecting management of forest land, or

(ii) the owner has withdrawn the owner's forest management plan, or

(

b) not satisfied, on September 30 of the year in which the assessment roll is completed, that the land meets all criteria set out in the definition of "Nis g a'a managed forest land".

(6) Section 24 (4) to (10) applies for the purpose of determining the actual value of managed forest land classified under subsection (3) of this section.

CLAUSE 12: [Assessment Act, various provisions] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

12 Sections 32 (3.1), 35 (2), 38 (1), 51 (c), 52 (2) (a), 57 (1) (

a) and (4) and 65 (1) are amended by striking out " taxing treaty first nation " wherever it appears and substituting " treaty first nation ".

CLAUSE 13: [Assessment Act,

section 66]

adds a definition of "net taxable value";

expands the purposes for which assessment information must be provided by the British Columbia Assessment Authority to the government;

is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 66 is amended

(

a) by adding the following subsection:

(0.1) In this section, "net taxable value" , in relation to land and improvements in the treaty lands of a treaty first nation or Nis g a'a Lands, means the net taxable value of the land and improvements determined for regional hospital district purposes as if this Act, the Hospital District Act and the Taxation (Rural Area) Act apply for the purposes of the assessment and taxation of those lands and improvements. ,

(

b) in subsection (1) by striking out " tax liability or collecting a tax " and substituting " tax liability, collecting a tax or, if applicable, requisitioning ", and

(

c) in subsection (3) by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 14: [Assessment Act,

section 68] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 68 (4) (b) (ii) is amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

Assessment Authority Act

CLAUSE 15: [Assessment Authority Act,

section 1]

adds a definition of "net taxable value";

repeals the definition of "taxing treaty first nation".

Section 1 of the Assessment Authority Act, R.S.B.C. 1996, c. 21, is amended

(

a) by adding the following definition:

"net taxable value" , in relation to land and improvements in the treaty lands of a treaty first nation or Nis g a'a Lands, means the net taxable value of the land and improvements determined for regional hospital district purposes as if the Assessment Act , the Hospital District Act and the Taxation (Rural Area) Act apply for the purposes of the assessment and taxation of those lands and improvements; , and

(

b) by repealing the definition of "taxing treaty first nation" .

CLAUSE 16: [Assessment Authority Act,

section 1] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 1 is amended in the definition of "taxing treaty first nation" by striking out " Treaty First Nation Taxation Act " and substituting " Treaty First Nation Property Taxation Enabling Act ".

CLAUSE 17: [Assessment Authority Act,

section 17] amends the rules for determining the tax rates and requisition amounts for the purpose of maintaining the operating fund under the Act.

Section 17 is amended

(

a) by adding the following subsection:

(0.1) In this section:

"improvements" has the same meaning as in the Assessment Act ;

"land" means land as defined in

section 1 (1) of the Assessment Act . ,

(

b) by repealing subsections (1.1) and (2) and substituting the following:

(1.1) The authority must determine the rates, sufficient to maintain the operating fund established under subsection (1), to be applied to the net taxable value of all land and improvements in British Columbia other than the following property:

(

a) property that is taxable for school purposes only by special Act;

(

b) property in the treaty lands of a treaty first nation that is not to be given a requisition under

section 20 (4.1);

(

c) property in Nis g a'a Lands if the Nis g a'a Nation is not to be given a requisition under

section 20 (4.3).

(2) With the prior approval of the Lieutenant Governor in Council, the authority must, by bylaw,

(

a) impose a tax on the net taxable value of all land and improvements in British Columbia, other than property referred to in subsection (1.1) (a), in treaty lands or in Nis g a'a Lands,

(

b) for each treaty first nation that is to receive a requisition under

section 20 (4.1), specify the rates to be applied to the net taxable value of all land and improvements in the treaty lands of the treaty first nation in order to calculate the amount of the requisition, and

(

c) if the Nis g a'a Nation is to receive a requisition under

section 20 (4.3), specify the rates to be applied to the net taxable value of all land and improvements in Nis g a'a Lands in order to calculate the amount of the requisition. , and

(

c) by repealing subsection (4).

CLAUSE 18: [Assessment Authority Act,

section 17] transfers to the Treasury Board authority to approve assessment authority bylaws setting taxes and rates for specified land and improvements.

Section 17 (2) is amended by striking out " Lieutenant Governor in Council " and substituting " Treasury Board ".

CLAUSE 19: [Assessment Authority Act,

section 19] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 19 is amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 20: [Assessment Authority Act,

section 19.1]

adds specified property that must be treated as exempt for the purposes of calculating the rates of tax and the amount of a requisition under the Act;

is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 19.1 is amended

(

a) by repealing subsections (1) and (1.1) and substituting the following:

(1) For the purposes of calculating the rates under

section 17 (1.1) and the amount of a requisition referred to in

section 17 (2) (b), the following property in the treaty lands of a treaty first nation must, subject to this section, be treated as if it were exempt:

(

a) property of a treaty first nation member or treaty first nation constituent, as applicable under the treaty first nation's final agreement, that is exempt under the law of the treaty first nation from property taxation by the treaty first nation;

(

b) property that is exempt under the treaty first nation's final agreement from property taxation;

(

c) property that is exempt under a tax treatment agreement of the treaty first nation from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a law of the treaty first nation made under

Part 2 of the Treaty First Nation Property Taxation Enabling Act from property taxation.

(1.1) For the purposes of calculating the rates under

section 17 (1.1) and the amount of a requisition referred to in

section 17 (2) (c), the following property in Nis g a'a Lands must, subject to this section, be treated as if it were exempt:

(

a) property of a Nis g a'a citizen that is exempt under Nis g a'a laws from property taxation by the Nis g a'a Lisims Government;

(

b) property that is exempt under the Nis g a'a Final Agreement from property taxation;

(

c) property that, under the Taxation Agreement as defined in

section 6.1 of the Nis g a'a Final Agreement Act , is exempt from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a Nis g a'a law made under

Part 3 of the Nis g a'a Final Agreement Act from property taxation. ,

(

b) in subsections (5), (7) (

a) and (

b) and (8) (

b) by striking out " taxing treaty first nation " wherever it appears and substituting " treaty first nation ",

(

c) in subsection (9) by striking out " from property tax " and substituting " from property taxation ", and

(

d) in subsection (9) (

a) by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 21: [Assessment Authority Act,

section 20]

makes a housekeeping amendment;

limits the circumstances in which the British Columbia Assessment Authority must give a requisition to a treaty first nation or the Nis g a'a Nation.

Section 20 is amended

(

a) in subsection (1) by striking out " forward " and substituting " give ",

(

b) by repealing subsections (4.1) and (4.2) and substituting the following:

(4.1) If a treaty first nation has, by law, adopted the Assessment Act and the regulations under that Act, in their entirety and as amended from time to time, the authority must, on or before April 30 in each year, give to the treaty first nation

(

a) a requisition for the amount

(

i) determined by applying the rates approved under

section 17 (2) (

b) of this Act for the treaty first nation to the net taxable value of all land and improvements in the treaty lands of the treaty first nation,

(ii) payable on or before August 1 of the same year, and

(iii) bearing interest at the rate prescribed under subsection (7) of this

section on any part of that amount remaining unpaid on August 1, and

(

b) a statement of the rates referred to in paragraph (

a) of this subsection. ,

(

c) in subsection (4.3) by striking out " On or before April 30 in each year, the authority must forward " and substituting " If the Nis g a'a Lisims Government has, by law, adopted the Assessment Act and the regulations under that Act, in their entirety and as amended from time to time, the authority must, on or before April 30 in each year, give ",

(

d) in subsection (4.3) (a) (

i) by adding " of this Act " after "

section 17 (2) (c) ", and

(

e) in subsection (6) by striking out " or a treaty first nation fails to pay the amount of a requisition as required by subsection (4.2) ".

British Columbia Transit Act

CLAUSE 22: [British Columbia Transit Act,

section 1] adds a definition of "net taxable value".

Section 1 (1) of the British Columbia Transit Act, R.S.B.C. 1996, c. 38, is amended by adding the following definition:

"net taxable value" , in relation to land and improvements within the treaty lands of a treaty first nation or Nis g a'a Lands, means the net taxable value of the land and improvements within the treaty lands or Nis g a'a Lands determined for regional hospital district purposes as if the Assessment Act , the Hospital District Act and the Taxation (Rural Area) Act apply for the purposes of the assessment and taxation of those lands and improvements; .

CLAUSE 23: [British Columbia Transit Act,

section 14] limits the application of the provision.

Section 14 is amended by adding the following subsection:

(0.1) This

section does not apply in relation to the treaty lands of a treaty first nation or Nis g a'a Lands.

CLAUSE 24: [British Columbia Transit Act,

section 15] provides that instead of prescribing a tax to be collected in relation to land and improvements within the treaty lands of a treaty first nation or Nis g a'a Lands, the regional transit commission for a regional service area that includes the treaty lands or Nis g a'a Lands must send a requisition to the treaty first nation or Nis g a'a Nation for the amount that would otherwise be collected by taxation.

Section 15 is amended

(

a) by adding the following subsection:

(3.1) Despite subsection (2), if a regional transit service area includes the treaty lands of a treaty first nation or Nis g a'a Lands and the regional transit commission prescribes a tax under that subsection for a taxation year, the commission, instead of prescribing a tax to be collected in relation to land and improvements within the treaty lands or Nis g a'a Lands, must do the following, as applicable:

(

a) apply the applicable tax rate prescribed under subsection (3) to the net taxable value of the land and improvements within the treaty lands to determine the amount that would have been prescribed in relation to the land and improvements if a tax were prescribed in relation to those lands and improvements;

(

b) apply the applicable tax rate prescribed under subsection (3) to the net taxable value of the land and improvements within Nis g a'a Lands to determine the amount that would have been prescribed in relation to the land and improvements if a tax were prescribed in relation to those lands and improvements. , and

(

b) by repealing subsections (5) and (6) and substituting the following:

(5) On or before May 1 in each year, the regional transit commission must

(

a) send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the following:

(

i) the boundaries of the regional transit service area;

(ii) the amount to be raised by taxation under this

section in the appropriate municipality or rural area;

(iii) the rates prescribed by the regional transit commission under subsection (3),

(

b) if the regional transit service area includes treaty lands of a treaty first nation, send to the treaty first nation a requisition for the amount determined for the treaty first nation under subsection (3.1) (

a) and a notice setting out the following:

(

i) the boundaries of the regional transit service area;

(ii) the rates prescribed by the regional transit commission under subsection (3), and

(

c) if the regional transit service area includes Nis g a'a Lands, send to the Nis g a'a Nation a requisition for the amount determined for the Nis g a'a Nation under subsection (3.1) (

b) and a notice setting out the following:

(

i) the boundaries of the regional transit service area;

(ii) the rates prescribed by the regional transit commission under subsection (3).

(6) The British Columbia Assessment Authority must, at the direction of the regional transit commission, certify and send to the regional transit commission and the authority the net taxable values of land and improvements, for the current year, in respect of which tax may be prescribed under subsection (2) or an amount determined under subsection (3.1), as applicable, for

(

a) each municipality or rural area located in the regional transit service area,

(

b) treaty lands of each treaty first nation located in the regional transit service area, and

(

c) land within Nis g a'a Lands located in the regional transit service area.

CLAUSE 25: [British Columbia Transit Act,

section 17.1] adds a provision specifying property that must be treated as exempt for the purposes of determining the tax rates and requisition amounts under the Act.

25 The following

section is added:

Exemptions for treaty lands of treaty first nations and Nis g a'a Lands

17.1

(1) For the purposes of determining the rates under

section 15 (3) and the amount of a requisition referred to in

section 15 (5) (b), the following property within the treaty lands of a treaty first nation must, subject to this section, be treated as if it were exempt:

(

a) property of a treaty first nation member or treaty first nation constituent, as applicable under the treaty first nation's final agreement, that is exempt under the law of the treaty first nation from property taxation by the treaty first nation;

(

b) property that is exempt under the treaty first nation's final agreement from property taxation;

(

c) property that is exempt under a tax treatment agreement of the treaty first nation from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a law of the treaty first nation made under

Part 2 of the Treaty First Nation Property Taxation Enabling Act from property taxation.

(2) For the purposes of determining the rates under

section 15 (3) and the amount of a requisition referred to in

section 15 (5) (c), the following property within Nis g a'a Lands must be treated as if it were exempt:

(

a) property of a Nis g a'a citizen that is exempt under Nis g a'a laws from property taxation by the Nis g a'a Lisims Government;

(

b) property that is exempt under the Nis g a'a Final Agreement from property taxation;

(

c) property that, under the Taxation Agreement as defined in

section 6.1 of the Nis g a'a Final Agreement Act , is exempt from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a Nis g a'a law made under

Part 3 of the Nis g a'a Final Agreement Act from property taxation.

Carbon Tax Act

CLAUSE 26: [Carbon Tax Act, various provisions] makes housekeeping amendments.

26 Sections 16 (1) and (2.1), 19 (1), 20 (1) and 21 (1) of the Carbon Tax Act, S.B.C. 2008, c. 40, are amended by striking out " in the form " and substituting " in a form and manner ".

CLAUSE 27: [Carbon Tax Act,

section 41] makes housekeeping amendments.

Section 41 (1) is amended

(

a) in paragraph (

a) by striking out " in the form and manner satisfactory to the director " and substituting " in a form and manner specified by the director ", and

(

b) in paragraph (

b) by striking out " required by the director " and substituting " required by the director, in a manner specified by the director ".

CLAUSE 28: [Carbon Tax Act,

section 47] applies an existing penalty to conduct amounting to gross negligence.

Section 47 (1) (

b) is repealed and the following substituted:

(

b) in any case other than a case referred to in paragraph (a), if the director is satisfied that a person, by wilfully, or in circumstances amounting to gross negligence, making a false or deceptive statement, by wilful default or default in circumstances amounting to gross negligence or by fraud,

(

i) failed to collect, remit or pay any amount to the government as required under this Act,

(ii) deducted an amount under

section 38 (3) that was in excess of the amount that the person was entitled to deduct under that section, or

(iii) received a refund of an amount under this Act, or deducted an amount under

section 41 (3), that was in excess of the refund amount that was due to the person,

impose on the person a penalty equal to 25% of, as applicable, the amount not collected, remitted or paid as required under this Act or the excess amount deducted or received; .

CLAUSE 29: [Carbon Tax Act, sections 47.1 to 47.6] establishes administrative penalties for the following conduct:

failing to file a return within the time required under the Act;

repeatedly failing to file a return within the time required under the Act;

failing to provide information in or with a return;

failing to comply with specified provisions respecting information and records;

contravening specified provisions respecting investigation, inspection or audit;

misrepresentation by a third party.

29 The following sections are added:

Penalty for failure to file return

47.1 If a person who is required under this Act to file a return in respect of a reporting period fails to file the return within the time required under this Act, the director may impose on the person a penalty equal to the total of

(a) 5% of the amount not collected, remitted or paid as required under this Act in respect of the reporting period to which the return relates, and

(

b) the amount determined by the following formula:

amount = 1% x A x B

where

the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return was required to be filed;

the number of months, not exceeding 12 and rounded down to the nearest whole number, in the period beginning on the date the return was required to be filed and ending on the earlier of

(

i) the date the return was filed, and

(ii)

the date a penalty is imposed under this

section on the person.

Penalty for repeated failure to file return

47.2

(1) In this section, "return" means a return in respect of a reporting period.

(2) If all of the following apply:

(

a) a person fails to file a return required under this Act within the time required under this Act;

(

b) the person subsequently fails to file a return under

section 72 (1) (

a) within the time required under that section;

(

c) a penalty was imposed on the person under

section 47.1 in respect of a failure to file a return referred to in that

section for any of the 3 preceding reporting periods,

the director may impose on the person a penalty equal to the total of

(d) 10% of the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return referred to in paragraph (

a) was required to be filed, and

(

e) the amount determined by the following formula:

amount = 2% × A × B

where

the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return referred to in paragraph (

a) was required to be filed;

the number of months, not exceeding 20 and rounded down to the nearest whole number, in the period beginning on the date the return was required to be filed and ending on the earlier of

(

i) the date the return was filed, and

(ii)

the date a penalty is imposed under this

section on the person.

Penalty for failure to provide required information

47.3 If a person who is required to file a return under this Act fails to include in the return any required information or fails to file with the return any other required information or records, the director may impose on the person a penalty of $100 for each failure.

Penalties respecting information and records

47.4

(1) If a person fails to comply with a provision in subsection (2), the director may impose on the person, in respect of each failure, a penalty equal to the greater of

(a) $100, and

(b) $25 for each day during which the failure continues, to a maximum of $2 500.

(2) For the purposes of subsection (1), the following provisions are specified:

(a)

section 43 (3) (

a) and (b);

(b)

section 43 (6);

(c)

section 72 (3).

Penalty for interfering with investigation, inspection or audit

47.5 If a person contravenes

section 43 (7) (

a) or (b), the director may impose on the person a penalty of $100 for each contravention.

Misrepresentation by third party

47.6

(1) In this section, "culpable conduct" means any of the following:

(

a) wilfully, or in circumstances amounting to gross negligence, making a false or deceptive statement;

(

b) a wilful default or a default in circumstances amounting to gross negligence;

(

c) fraud.

(2) If the director is satisfied that, due to the culpable conduct of a third party, another person

(

a) failed to collect, remit or pay any amount to the government as required under this Act,

(

b) deducted an amount under

section 38 (3) that was in excess of the amount that the person was entitled to deduct under that section, or

(

c) received a refund of an amount under this Act, or deducted an amount under

section 41 (3), that was in excess of the refund amount that was due to the person,

the director may impose on the third party a penalty equal to the greater of

(d) $100, and

(e) 25% of, as applicable, the amount not collected, remitted or paid as required under this Act or the excess amount deducted or received.

(3) A third party who is an advisor to a person required to collect, remit or pay an amount under this Act does not engage in culpable conduct for the purposes of subsection (2)

(

a) solely because the third-party advisor, in good faith, relies on information provided to the third-party advisor by or on behalf of the person under circumstances amounting to culpable conduct, or

(

b) because of such reliance, the third-party advisor failed to verify, investigate or correct the information.

(4) In an appeal to the Supreme Court under

section 57 of this Act, the onus is on the minister to establish the facts justifying the imposition of a penalty to which a person is liable under this section.

CLAUSE 30: [Carbon Tax Act,

section 50] makes a housekeeping amendment.

Section 50 (1) is amended by striking out " required by the director " and substituting " required by the director, in a manner specified by the director, ".

CLAUSE 31: [Carbon Tax Act,

section 51] is consequential to amendments made by this Bill to the Act.

Section 51 (1) (

b) is repealed and the following substituted:

(

b) imposes a fee under

section 43.1 or imposes a penalty under any of sections 46, 47, 47.1, 47.2, 47.3, 47.4, 47.5 or 47.6.

CLAUSE 32: [Carbon Tax Act,

section 56] is consequential to amendments made by this Bill to the Act.

Section 56 (1) (

d) is repealed and the following substituted:

(

d) an estimate or assessment or an imposition of a penalty under

section 44, 45, 46, 47, 47.1, 47.2, 47.3, 47.4, 47.5, 47.6, 52, 55 or 55.1; .

CLAUSE 33: [Carbon Tax Act,

section 56]

on an appeal, authorizes the minister to direct the director to reconsider a matter;

provides that the minister is not required to increase an amount;

requires the director to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration.

Section 56 is amended

(

a) by repealing subsection (5) (

b) and substituting the following:

(

b) subject to subsections (6) and (7),

(

i) affirm, amend or change the assessment, decision, estimate, amount imposed or nature of the assessment, or

(ii) direct the director to reconsider the assessment, decision, estimate, amount imposed or nature of the assessment, and , and

(

b) by adding the following subsections:

(5.1) In making a decision under subsection (5) (b) (i), the minister is not required to increase an amount set out in the assessment or estimate or an amount imposed.

(5.2) If the director does not change an assessment, decision, estimate or amount imposed, or the nature of an assessment, after a reconsideration under subsection (5) (b) (ii), the director must issue a notice of reconsideration to the person who appealed to the minister.

(5.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

CLAUSE 34: [Carbon Tax Act,

section 56.1] provides for when a notice of appeal is given to the minister under

section 56 (5.3), added by this Bill to the Act.

Section 56.1 (1) is amended by adding " or (5.3) " after "

section 56 (3) ".

CLAUSE 35: [Carbon Tax Act,

section 57] excludes a decision of the minister, to direct the director to reconsider, from those decisions that may be appealed to the Supreme Court, consequential to the amendments made by this Bill to

section 56 of the Act.

Section 57 (1) is amended by striking out "

section 56 " and substituting "

section 56 (5) (b) (i), (6) (

a) or (7) (a) ".

CLAUSE 36: [Carbon Tax Act,

section 57] provides that the application of the Supreme Court Civil Rules to appeals is subject to this

section and the regulations.

Section 57 (2) is repealed and the following substituted:

(2) Subject to this

section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 of the Supreme Court Civil Rules does not apply to appeals under this section.

CLAUSE 37: [Carbon Tax Act,

section 64]

makes a housekeeping amendment;

is consequential to the amendments made by this Bill to

section 56 of the Act.

Section 64 is amended

(

a) in subsection (10) by striking out " required by the director " and substituting " required by the director, in a manner specified by the director, ", and

(

b) in subsection (13) (

b) by adding " or directs the director to reconsider the determination " after " under that appeal ".

CLAUSE 38: [Carbon Tax Act,

section 72] makes a housekeeping amendment.

Section 72 (1) is amended by adding " , in a manner specified by the director, " after " require from any person ".

CLAUSE 39: [Carbon Tax Act,

section 75]

is consequential to amendments made by this Bill to the Act;

establishes a new penalty for the commission of an offence under

section 75 of the Act by individuals and by corporations.

Section 75 is amended

(

a) by repealing subsection (2) (d),

(

b) by repealing subsection (3) and substituting the following:

(3) An individual who commits an offence under subsection (2) is liable to

(

a) a fine of not less than 50% and not more than 200% of the amount of tax or security not collected, remitted or paid,

(

b) imprisonment for not more than 2 years, or

(

c) both the fine and imprisonment referred to in paragraphs (

a) and (

b) of this subsection.

(3.1) A corporation that commits an offence under subsection (2) is liable to a fine of not less than 50% and not more than 200% of the amount of tax or security not collected, remitted or paid. , and

(

c) by repealing subsection (4) and substituting the following:

(4) In a prosecution under subsection (2), a certificate signed by the director stating the amount of tax or security referred to in subsection (3) or (3.1) is evidence of the amount of tax or security referred to in the applicable subsection.

CLAUSE 40: [Carbon Tax Act,

section 75.2]

establishes an offence for the contravention of specified provisions of the Act;

establishes a penalty for the commission of the offence by individuals and by corporations;

provides that the penalty is in addition to any other penalty imposed under the Act.

40 The following

section is added:

Offences for failure to provide records or information required by the director or for interference

75.2

(1) A person commits an offence if the person contravenes any of the following provisions:

(a)

section 43 (3) (a);

(b)

section 43 (6);

(c)

section 43 (7) (

a) or (b);

(d)

section 72 (3).

(2) An individual who commits an offence under subsection (1) is liable to

(

a) a fine of not more than $100 000,

(

b) imprisonment for not more than 12 months, or

(

c) both the fine and imprisonment referred to in paragraphs (

a) and (

b) of this subsection.

(3) A corporation that commits an offence under subsection (1) is liable to a fine of not more than $100 000.

(4) A penalty under this

section is in addition to any other penalty under this Act.

CLAUSE 41: [Carbon Tax Act,

section 84.1] authorizes regulations governing appeals to the Supreme Court.

41 The following

section is added:

Regulations in relation to appeals

84.1

(1) The Lieutenant Governor in Council may make regulations as follows:

(

a) establishing rules governing the practice and procedure of the Supreme Court in an appeal under this Act;

(

b) providing that a rule under the Supreme Court Civil Rules does not apply to an appeal under this Act;

(

c) modifying a rule under the Supreme Court Civil Rules that applies to an appeal under this Act;

(

d) adopting a rule under the Supreme Court Civil Rules that otherwise does not apply to an appeal under this Act and modifying that rule for the purposes of an appeal under this Act.

(2) Without limiting subsection (1), in making a regulation under subsection (1), the Lieutenant Governor in Council may make any rule authorized by sections 1 and 2 of the Court Rules Act .

(3) To the extent of any inconsistency or conflict between a regulation made under subsection (1) and the Supreme Court Civil Rules, the regulation made under subsection (1) prevails.

Employer Health Tax Act

CLAUSE 42: [Employer Health Tax Act,

section 10] amends the amount of remuneration, paid by an employer annually, below which amount the employer is exempt from paying tax under the Act.

Section 10 of the Employer Health Tax Act, S.B.C. 2018, c. 42, is amended by striking out " $500 000 " and substituting " $1 000 000 ".

CLAUSE 43: [Employer Health Tax Act,

section 11]

amends a tax rate;

amends the amount of remuneration, paid by an employer annually, above which amount the tax rate applies to the employer.

Section 11 is amended

(

a) by striking out " $500 000 " in both places and substituting " $1 000 000 ", and

(

b) by striking out " 2.925% " and substituting " 5.85% ".

CLAUSE 44: [Employer Health Tax Act,

section 12]

amends a tax rate;

amends the amount of remuneration, paid by an employer annually, below which amount the employer is exempt from paying tax under the Act.

Section 12 is amended

(

a) in subsection (2) by striking out " $500 000 " and substituting " $1 000 000 ", and

(

b) in subsection (3) by striking out " 2.925% " and substituting " 5.85% ".

CLAUSE 45: [Employer Health Tax Act,

section 17] amends the amount of remuneration, paid by an employer and the associated employers of the employer annually, below which amount the employer is exempt from paying tax under the Act.

Section 17 (

a) and (

b) is amended by striking out " $500 000 " and substituting " $1 000 000 ".

CLAUSE 46: [Employer Health Tax Act,

section 18]

amends a tax rate;

amends the amount of remuneration. paid by an employer and the associated employers of the employer annually, above which amount the tax rate applies to the employer.

Section 18 is amended

(

a) in subsection (1) in paragraph (

b) of the definition of "exemption amount" by striking out " $500 000 " and substituting " $1 000 000 ",

(

b) in subsection (2) (a) (

i) and (

c) by striking out " $500 000 " and substituting " $1 000 000 ", and

(

c) in subsection (4) by striking out " 2.925% " and substituting " 5.85% ".

CLAUSE 47: [Employer Health Tax Act,

section 75]

on an appeal, authorizes the minister to direct the commissioner to reconsider a matter;

provides that the minister is not required to increase an amount;

requires the commissioner to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration.

Section 75 is amended

(

a) by repealing subsection (4) (

b) and substituting the following:

(

b) either

(

i) affirm, amend or change the assessment, determination or nature of the assessment, or

(ii) direct the commissioner to reconsider the assessment, determination or nature of the assessment, and , and

(

b) by adding the following subsections:

(4.1) In making a decision under subsection (4) (b) (i), the minister is not required to increase an amount set out in the assessment or determination.

(4.2) If the commissioner does not change an assessment or determination, or the nature of an assessment, after a reconsideration under subsection (4) (b) (ii), the commissioner must issue a notice of reconsideration to the person who appealed to the minister.

(4.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

CLAUSE 48: [Employer Health Tax Act,

section 75.1] provides for when a notice of appeal is given to the minister under

section 75 (4.3), added by this Bill to the Act.

Section 75.1 (1) is amended by adding " or (4.3) " after "

section 75 (2) ".

CLAUSE 49: [Employer Health Tax Act,

section 76] excludes a decision of the minister, to direct the commissioner to reconsider, from those decisions that may be appealed to the Supreme Court, consequential to the amendments made by this Bill to

section 75 of the Act.

Section 76 (1) is amended by striking out "

section 75 " and substituting "

section 75 (4) (b) (i) ".

CLAUSE 50: [Employer Health Tax Act,

section 76] provides that the application of the Supreme Court Civil Rules to appeals is subject to this

section and the regulations.

Section 76 (2) is repealed and the following substituted:

(2) Subject to this

section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 [Appeals] of the Supreme Court Civil Rules does not apply to appeals under this section.

CLAUSE 51: [Employer Health Tax Act,

section 79] provides for the payment of the additional amount owing and any additional interest if the amount of an assessment or determination is increased on appeal.

Section 79 is amended

(

a) by renumbering

section 79 as

section 79 (1), and

(

b) by adding the following subsection:

(2) If the amount of an assessment or determination is increased on appeal, the appellant must pay to the government

(

a) the additional amount owing to the government under this Act, and

(

b) any additional interest payable on the additional amount owing to the government under this Act.

CLAUSE 52: [Employer Health Tax Act,

section 84] is consequential to the amendments made by this Bill to

section 75 of the Act.

Section 84 (15) (

b) is amended by adding " or directs the commissioner to reconsider the determination " after " under that appeal ".

CLAUSE 53: [Employer Health Tax Act,

section 106.1] authorizes regulations governing appeals to the Supreme Court.

53 The following

section is added:

Regulations in relation to appeals

106.1

(1) The Lieutenant Governor in Council may make regulations as follows:

(

a) establishing rules governing the practice and procedure of the Supreme Court in an appeal under this Act;

(

b) providing that a rule under the Supreme Court Civil Rules does not apply to an appeal under this Act;

(

c) modifying a rule under the Supreme Court Civil Rules that applies to an appeal under this Act;

(

d) adopting a rule under the Supreme Court Civil Rules that otherwise does not apply to an appeal under this Act and modifying that rule for the purposes of an appeal under this Act.

(2) Without limiting subsection (1), in making a regulation under subsection (1), the Lieutenant Governor in Council may make any rule authorized by sections 1 and 2 of the Court Rules Act .

(3) To the extent of any inconsistency or conflict between a regulation made under subsection (1) and the Supreme Court Civil Rules, the regulation made under subsection (1) prevails.

Financial Administration Act

CLAUSE 54: [Financial Administration Act,

section 27] amends the regulation-making authority of Treasury Board to provide for incorporation of the International Fuel Tax Agreement as it is amended from time to time.

Section 27 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by adding the following subsections:

(1.01) A regulation under subsection (1) (

c) may adopt by reference, in whole or in part, and with any changes considered appropriate, the International Fuel Tax Agreement, as it stands on a specific date, as it stands at the time of adoption or as it is amended from time to time.

(3) In this section, "International Fuel Tax Agreement" means the agreement entered into by the minister under

section 17 of the Motor Fuel Tax Act .

Home Owner Grant Act

CLAUSE 55: [Home Owner Grant Act, heading to

Part 1] amends the heading to

Part 1 of the Act.

55 The heading to

Part 1 of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, is repealed and the following substituted:

Part 1 –

Interpretation and Application .

CLAUSE 56: [Home Owner Grant Act,

section 1.2] disapplies the Act to the treaty lands of a treaty first nation and Nis g a'a Lands.

56 The following

section is added to

Part 1:

Act does not apply to treaty lands or Nis g a'a Lands

1.2 This Act does not apply in relation to the treaty lands of a treaty first nation or Nis g a'a Lands.

CLAUSE 57: [Home Owner Grant Act,

section 6.1] is consequential to amendments made by this Bill to the Act.

Section 6.1 is repealed.

CLAUSE 58: [Home Owner Grant Act, heading to Division 3 of

Part 3] amends the heading to the Division consequential to amendments made by this Bill to that Division.

58 The heading to Division 3 of

Part 3 is repealed and the following substituted:

Division 3 – Audits, Repayment and Appeals .

CLAUSE 59: [Home Owner Grant Act,

section 17.11] is consequential to the amendments made by this Bill to

section 17.15 of the Act.

Section 17.11 (1) (

c) is amended by striking out " a review of the determination " and substituting " appeal the determination ".

CLAUSE 60: [Home Owner Grant Act,

section 17.15]

renames reviews as appeals;

on an appeal, authorizes the minister to direct the grant administrator to reconsider a determination;

provides that the minister is not required to increase an amount;

requires the grant administrator to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration;

provides for the payment of the additional amount owing and any additional interest if an amount set out in the notice of disentitlement is increased on appeal.

Section 17.15 is amended

(

a) by repealing subsection (1) and substituting the following:

(1) A notice recipient may appeal a determination made by the grant administrator, other than a determination made under

section 10.3 (2) (b) [adjustment of grant after assessment change] , by giving a notice of appeal to the minister in accordance with this section. ,

(

b) in subsections (2), (3), (6) and (7) by striking out " request for review " and substituting " notice of appeal ",

(

c) in subsections (2) (c), (3) (

c) and (5) by striking out " review " and substituting " appeal ",

(

d) by repealing subsection (3) (

b) and substituting the following:

(

b) either

(

i) affirm, amend or change the determination made by the grant administrator, or the nature of that determination, or

(ii) direct the grant administrator to reconsider the determination or nature of the determination, and , and

(

e) by adding the following subsections:

(4.1) In exercising the minister's duties under subsection (3) (b) (i), the minister is not required to increase an amount set out in the notice of disentitlement.

(4.2) If the grant administrator does not change a determination, or the nature of a determination, after a reconsideration under subsection (3) (b) (ii), the grant administrator must issue a notice of reconsideration to the notice recipient.

(4.3) A notice recipient may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

(5.1) If, as a result of the appeal, the minister increases an amount set out in the notice of disentitlement, the notice recipient must pay to the government

(

a) the additional amount owing to the government under this Act, and

(

b) any additional interest payable on the additional amount owing to the government under this Act.

Hospital District Act

CLAUSE 61: [Hospital District Act,

section 1]

adds a definition of "net taxable value";

repeals the definition of "taxing treaty first nation".

Section 1 of the Hospital District Act, R.S.B.C. 1996, c. 202, is amended

(

a) by adding the following definition:

"net taxable value" , in relation to land and improvements in the treaty lands of a treaty first nation or Nis g a'a Lands, means the net taxable value of the land and improvements determined as if this Act, the Assessment Act and the Taxation (Rural Area) Act apply for the purposes of the assessment and taxation of those lands and improvements; , and

(

b) by repealing the definition of "taxing treaty first nation" .

CLAUSE 62: [Hospital District Act,

section 1] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 1 is amended in the definition of "taxing treaty first nation" by striking out " Treaty First Nation Taxation Act " and substituting " Treaty First Nation Property Taxation Enabling Act ".

CLAUSE 63: [Hospital District Act,

section 17.2] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 17.2 (16) is amended

(

a) in paragraph (

a) by striking out " taxing treaty first nation " and substituting " treaty first nation ",

(

b) in paragraph (

b) by striking out " taxing treaty first nation " and substituting " treaty first nation " and by striking out " and ", and

(

c) by adding the following paragraphs:

(

d) a reference to a treaty first nation member or treaty first nation constituent is to be read as a reference to a Nis g a'a citizen,

(

e) a reference to a treaty first nation's final agreement is to be read as a reference to the Nis g a'a Final Agreement, and

(

f) a reference to a law of the treaty first nation made under

Part 2 of the Treaty First Nation Property Taxation Enabling Act is to be read as a Nis g a'a law made under

Part 3 of the Nis g a'a Final Agreement Act .

CLAUSE 64: [Hospital District Act,

section 24] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 24 is amended

(

a) in subsection (1) by striking out " taxing treaty first nations " and substituting " treaty first nations ", and

(

b) in subsection (3) by striking out " excluding the treaty lands of taxing treaty first nations " and substituting " excluding the treaty lands of treaty first nations ".

CLAUSE 65: [Hospital District Act,

section 25] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 25 is amended

(

a) in subsections (1) (b), (2), (3) and (4) (

b) and (

c) by striking out " taxing treaty first nation " wherever it appears and substituting " treaty first nation ",

(

b) in subsection (5) by striking out " taxing treaty first nations " and substituting " treaty first nations ", and

(

c) in subsection (9) by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 66: [Hospital District Act,

section 26] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 26 (2) is amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 67: [Hospital District Act,

section 28] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 28 is amended by striking out " Except in relation to the treaty lands of a taxing treaty first nation " and substituting " Except in relation to the treaty lands of a treaty first nation ".

CLAUSE 68: [Hospital District Act,

section 28.1]

adds specified property that must be treated as exempt for the purposes of calculating the amount of a requisition and a rate of tax under the Act;

is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 28.1 is amended

(

a) by repealing subsection (1) and substituting the following:

(1) For the purposes of determining the amount of a requisition under

section 25 (1) (

b) and the rates under

section 25 (4) (c), the following property in the treaty lands of a treaty first nation must, subject to this section, be treated as if it were exempt:

(

a) property of a treaty first nation member or treaty first nation constituent, as applicable under the treaty first nation's final agreement, that is exempt under the law of the treaty first nation from property taxation by the treaty first nation;

(

b) property that is exempt under the treaty first nation's final agreement from property taxation;

(

c) property that is exempt under a tax treatment agreement of the treaty first nation from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a law of the treaty first nation made under

Part 2 of the Treaty First Nation Property Taxation Enabling Act from property taxation. , and

(

b) in subsections (2), (4), (5) and (9) by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 69: [Hospital District Act,

section 29] is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act .

Section 29 (1) (a) (ii) and (3) is amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

Hydro and Power Authority Act

CLAUSE 70: [Hydro and Power Authority Act,

section 34] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 34 (2.1) (

b) of the Hydro and Power Authority Act, R.S.B.C. 1996, c. 212, is amended by striking out " taxing treaty first nation " and substituting " treaty first nation ".

CLAUSE 71: [Hydro and Power Authority Act,

section 34.1] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 34.1 is amended

(

a) by repealing subsection (1),

(

b) in subsection (2) by striking out " taxing treaty first nation " and substituting " treaty first nation " and by striking out " taxing treaty first nation's " and substituting " treaty first nation's ",

(

c) in subsection (3) by striking out " taxing treaty first nation " and substituting " treaty first nation ", and

(

d) by repealing subsections (4) and (5).

CLAUSE 72: [Hydro and Power Authority Act,

section 34.2] is consequential to amendments made by this Bill to the Nis g a'a Final Agreement Act .

Section 34.2 is amended by repealing subsections (1), (3), (5) and (6).

Income Tax Act

CLAUSE 73: [Income Tax Act,

section 8] provides a rule for applying the

section to an eligible individual who is a bankrupt during a calendar year.

Section 8 of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended by adding the following subsection:

(7) In applying this

section to an eligible individual who is a bankrupt at any time in a calendar year, the reference to "the individual's return of income under

section 29 for the taxation year" in subsection (2) of this

section must be read as excluding a return filed under

section 128 (2) (e) [where individual bankrupt] of the federal Act for any taxation year occurring in the calendar year.

CLAUSE 74: [Income Tax Act,

section 8.1]

provides that provisions of

section 122.5 of the Income Tax Act (Canada) respecting additional payments apply to the

section of the Income Tax Act (British Columbia) respecting the climate action tax credit;

provides for regulations applying additional subsections of

section 122.5 of the Income Tax Act (Canada).

Section 8.1 (2) is amended

(

a) by repealing subsection (2) and substituting the following:

(2) The following provisions of

section 122.5 of the federal Act apply for the purposes of this

section in relation to a month specified for the 2021 and subsequent taxation years:

(a) subsection (1) [definitions] , except the definition of "eligible individual";

(b) subsection (2) [persons not eligible individuals, qualified relations or qualified dependants] ;

(c) subsection (3.01) [shared-custody parent] ;

(d) subsection (3.1) [when advance payment applies] ;

(e) subsection (3.2) [advance payment] ;

(f) subsection (4) [months specified] ;

(g) subsection (5) [only one eligible individual] ;

(h) subsection (6) [exception re qualified dependant] ;

(i) subsection (6.1) [notification to Minister] ;

(j) subsection (6.2) [non-residents and part-year residents] ;

(k) subsection (7) [effect of bankruptcy] ;

(

l) a prescribed subsection. , and

(

b) by repealing subsection (8) and substituting the following:

(8) Without limiting

section 48 (1) and (2), the Lieutenant Governor in Council may make regulations as follows:

(

a) prescribing subsections of

section 122.5 of the federal Act for the purposes of subsection (2) of this section;

(

b) prescribing amounts for the purposes of subsection (3) of this section.

(9) A regulation made under subsection (8) (

a) may be made retroactive to the date the prescribed subsection came into force for the purposes of the federal Act or a later date, and if made retroactive is deemed to have come into force on the specified date.

CLAUSE 75: [Income Tax Act,

section 8.3] provides rules for applying the

section to an individual who is a bankrupt during a calendar year.

Section 8.3 is amended by adding the following subsection:

(7.1) In applying this

section to an individual who is a bankrupt at any time in a calendar year, the following rules apply:

(

a) the reference to "taxation year" in paragraph (

a) of the definition of "eligible tenant" in subsection (1) must be read as including any taxation year occurring in the calendar year;

(

b) the reference to "the individual's return of income under

section 29 for the taxation year" in subsection (4) (

b) of this

section must be read as excluding a return filed under

section 128 (2) (e) [where individual bankrupt] of the federal Act for any taxation year occurring in the calendar year.

CLAUSE 76: [Income Tax Act,

section 13.092] provides for temporarily increased payments under the BC family benefit from July 2024 to June

Section 13.092 is amended

(

a) in subsection (2) by striking out " subsection (2.1) " and substituting " subsections (2.1) and (2.2) ",

(

b) by adding the following subsection:

(2.2) For the purposes of determining under subsection (2) the amount of the overpayment deemed by subsection (1) to have arisen during a month after June 2024 and before July 2025,

(

a) the descriptions of "benefit" and "EAI" in subsection (2) (

a) are to be read as follows:

benefit

the amount based on the number of qualified dependants in respect of whom the individual was an eligible individual at the beginning of the month, as follows:

(

i) for one qualified dependant, $2 188;

(ii)

for 2 qualified dependants, $3 563;

(iii)

for 3 or more qualified dependants, the amount determined by the following formula:

$3 563 + [$1 125 x (number of qualified dependants - 2)];

EAI

the amount, if any, by which the individual's adjusted income for the base taxation year exceeds $35 902;

, and

(

b) the descriptions of "benefit" and "EAI" in subsection (2) (

b) are to be read as follows:

benefit

the amount based on the number of qualified dependants in respect of whom the individual was an eligible individual at the beginning of the month, as follows:

(

i) for one qualified dependant, $969;

(ii)

for 2 qualified dependants, $1 906;

(iii)

for 3 or more qualified dependants, the amount determined by the following formula:

$1 906 + [$906 x (number of qualified dependants - 2)];

EAI

the amount, if any, by which the individual's adjusted income for the base taxation year exceeds $114 887. , and

(

c) in subsection (8) (

a) by striking out " subsection (9) " and substituting " subsections (2.2) and (9) ".

CLAUSE 77: [Income Tax Act,

section 25.1] amends the definition of "mineral resource".

Section 25.1 (1) is amended by repealing the definition of "mineral resource" and substituting the following:

"mineral resource" means a mineral resource described in paragraph (a), (

b) or (

d) of the definition of "mineral resource" in

section 248 (1) of the federal Act; .

CLAUSE 78: [Income Tax Act,

section 29] is consequential to an amendment made to the Income Tax Act (Canada) relating to electronic notices of assessment.

Section 29 (1) (

b) is amended by striking out " 150.1 (1) to (4) " and substituting " 150.1 (1) to (4.1) ".

CLAUSE 79: [Income Tax Act,

section 29] provides for a determination of an amount and notice to a taxpayer.

Section 29 (1) (

d) is amended by adding " (1.11), " after "

section 152 (1), ".

CLAUSE 80: [Income Tax Act,

section 34] is consequential to an amendment made to the Income Tax Act (Canada) that requires payments to the Receiver General to be made electronically for amounts exceeding $10

Section 34 is amended by striking out " 160.2 to 160.4 " and substituting " 160.2 to 160.5 ".

CLAUSE 81: [Income Tax Act,

section 37] is consequential to an amendment made to the Income Tax Act (Canada) that imposes a penalty for non-compliance with the requirement to make electronic payments.

Section 37 (1) is amended by striking out " (7.2), (7.3) and (11) " and substituting " (7.2) to (7.4) and (11) ".

CLAUSE 82: [Income Tax Act,

section 48] is consequential to the amendments made by this Bill to

section 8.1 of the Act.

Section 48 (6) (

b) is amended by striking out " 8.1 (8) " and substituting " 8.1 (8) (b) ".

CLAUSE 83: [Income Tax Act,

section 68.1]

adds to the definition of "tax benefit" an amount that could at a subsequent time be relevant for a specified purpose and result in specified effects;

adds to the definition of "tax consequences" an amount that is, or could at a subsequent time be, relevant for a specified purpose.

Section 68.1 (1) is amended

(

a) in the definition of "tax benefit" by striking out " or " at the end of paragraph (a), by adding " , or " at the end of paragraph (

b) and by adding the following paragraph:

(

c) a reduction, increase or preservation of an amount that could at a subsequent time

(

i) be relevant for the purpose of computing an amount referred to in paragraph (

a) or (b), and

(ii) result in any of the effects described in paragraph (

a) or (b); , and

(

b) in the definition of "tax consequences" by striking out " or " at the end of paragraph (a), by adding " , or " at the end of paragraph (

b) and by adding the following paragraph:

(

c) any other amount that is, or could at a subsequent time be, relevant for the purpose of computing an amount referred to in paragraph (

a) or (b); .

CLAUSE 84: [Income Tax Act, various provisions] makes a corporation ineligible for the regional and distant location tax credits if principal photography of the animation production begins on or after June 1, 2024.

84 Sections 81.1 (4) (b), 81.11 (4) (b), 82.2 (4) (

b) and 82.21 (4) (

b) are amended by striking out " begins after June 26, 2015 " and substituting " begins after June 26, 2015 and before June 1, 2024 ".

CLAUSE 85: [Income Tax Act,

section 117] extends by one year the availability of the training tax credit for individuals.

Section 117 is amended by striking out " January 1, 2025 " and substituting " January 1, 2026 ".

CLAUSE 86: [Income Tax Act,

section 121] extends by 3 years the availability of the training tax credit for employers.

Section 121 is amended by striking out " December 31, 2024 " and substituting " December 31, 2027 ".

CLAUSE 87: [Income Tax Act,

section 126.1] extends by 2 years the availability of the shipbuilding and ship repair industry tax credit.

Section 126.1 is amended in the definition of "applicable period" by striking out " December 31, 2024 " and substituting " December 31, 2026 ".

CLAUSE 88: [Income Tax Act,

section 220] extends the time period within which the commissioner may determine, in specified circumstances, an individual's eligibility for the emergency benefit for workers.

Section 220 is amended

(

a) in paragraph (

a) by striking out " subject to paragraph (b) " and substituting " subject to paragraphs (a.1) and (b) " and by striking out " or " at the end of the paragraph, and

(

b) by adding the following paragraph:

(a.1) at any time before the repeal of this Part, if a notice of determination sent after October 23, 2023 and on or before December 2, 2023 specifies that the individual is not eligible for the emergency benefit, or .

CLAUSE 89: [Income Tax Act,

section 277] extends by 6 months the period for giving certificates, and filing applications to have retrofits certified, for the purposes of claiming the clean buildings tax credit.

Section 277 is amended

(

a) in subsection (2) (

b) by striking out " a certificate given by a qualified person on or before March 31, 2027 " and substituting " a certificate given by a qualified person on or before September 30, 2027 ", and

(

b) in subsection (4) by striking out " March 31, 2027 " and substituting " September 30, 2027 ".

Insurance Premium Tax Act

CLAUSE 90: [Insurance Premium Tax Act,

section 5.3] creates an exemption from tax imposed under the Act on insurance premiums, for farmers who are insured under the Farm Income Insurance Act or the Insurance for Crops Act .

90 The Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is amended by adding the following section:

Exemptions – premiums under Farm Income Insurance Act and Insurance for Crops Act

5.3 Despite

section 4, no tax is payable, in respect of any premium paid or payable for insurance under either of the following Acts, by a taxpayer who is a farmer:

(

a) the Farm Income Insurance Act ;

(

b) the Insurance for Crops Act .

CLAUSE 91: [Insurance Premium Tax Act,

section 17]

on an appeal, authorizes the minister to direct the commissioner to reconsider a matter;

provides that the minister is not required to increase an amount;

requires the commissioner to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration.

Section 17 is amended

(

a) in subsection (1) (

a) by striking out " assessment " and substituting " notice of assessment ",

(

b) by repealing subsection (3) and substituting the following:

(3) On receipt of the notice of appeal, the minister must

(

a) consider the notice and the information and documents on file in the office of the commissioner,

(

b) either

(

i) affirm, amend or change the assessment or nature of the assessment or the liability or nature of the liability, or

(ii) direct the commissioner to reconsider the assessment or nature of the assessment or the liability or nature of the liability, and

(

c) notify the appellant of the minister's decision. , and

(

c) by adding the following subsections:

(4.1) In making a decision under subsection (3) (b) (i), the minister is not required to increase an amount set out in the assessment or return.

(4.2) If the commissioner does not change an assessment or the nature of an assessment, or a liability or the nature of a liability, after a reconsideration under subsection (3) (b) (ii), the commissioner must issue a notice of reconsideration to the person who appealed to the minister.

(4.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

CLAUSE 92: [Insurance Premium Tax Act,

section 17.1] provides for when a notice of appeal is given to the minister under

section 17 (4.3), added by this Bill to the Act.

Section 17.1 (1) is amended by adding " or (4.3) " after "

section 17 (1) ".

CLAUSE 93: [Insurance Premium Tax Act,

section 18] excludes a decision of the minister, to direct the commissioner to reconsider, from those decisions that may be appealed to the Supreme Court, consequential to the amendments made by this Bill to

section 17 of the Act.

Section 18 (1) is amended by striking out "

section 17 (3) " and substituting "

section 17 (3) (b) (i) ".

CLAUSE 94: [Insurance Premium Tax Act,

section 18] provides that the application of the Supreme Court Civil Rules to appeals is subject to this

section and the regulations.

Section 18 (2) is repealed and the following substituted:

(2) Subject to this

section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 of the Supreme Court Civil Rules does not apply to appeals under this section.

CLAUSE 95: [Insurance Premium Tax Act,

section 19] provides for the payment of the additional amount owing and any additional interest if the amount of an assessment is increased on appeal.

Section 19 is amended by adding the following subsection:

(3) If the amount of an assessment or in the return is increased on appeal, the appellant must pay to the government

(

a) the additional amount owing to the government under this Act, and

(

b) any additional interest payable on the additional amount owing to the government under this Act.

CLAUSE 96: [Insurance Premium Tax Act,

section 42] authorizes regulations governing appeals to the Supreme Court.

96 The following

section is added:

Regulations in relation to appeals

(1) The Lieutenant Governor in Council may make regulations as follows:

(

a) establishing rules governing the practice and procedure of the Supreme Court in an appeal under this Act;

(

b) providing that a rule under the Supreme Court Civil Rules does not apply to an appeal under this Act;

(

c) modifying a rule under the Supreme Court Civil Rules that applies to an appeal under this Act;

(

d) adopting a rule under the Supreme Court Civil Rules that otherwise does not apply to an appeal under this Act and modifying that rule for the purposes of an appeal under this Act.

(2) Without limiting subsection (1), in making a regulation under subsection (1), the Lieutenant Governor in Council may make any rule authorized by sections 1 and 2 of the Court Rules Act .

(3) To the extent of any inconsistency or conflict between a regulation made under subsection (1) and the Supreme Court Civil Rules, the regulation made under subsection (1) prevails.

Land Title Act

CLAUSE 97: [Land Title Act,

section 276] provides that the registration of a tax sale purchaser does not purge or disencumber the land of a subsisting party wall agreement registered against the land.

Section 276 (1) of the Land Title Act, R.S.B.C. 1996, c. 250, is amended by adding the following paragraph:

(d.1) a party wall agreement, as defined in

section 223.1, registered against the land, .

CLAUSE 98: [Land Title Act,

section 373.71]

makes a housekeeping amendment;

adds a subsection that sets out the consequences of registering a lease, within Nis g a'a Lands, in the name of a tax sale purchaser of a leasehold interest.

Section 373.71 is repealed and the following substituted:

Effect of registration of title or leasehold interest derived from tax sale

373.71

(1) In applying

section 276 (1) in respect of Nis g a'a Lands, the purging and disencumbering of the land under

section 276 (1) (

a) and (

b) does not result in a purging and disencumbering of the matters and rights specified in

section 373.2 (1) (a), (

b) and (d).

(2) Despite any other enactment, if a leasehold interest within Nis g a'a Lands is sold for taxes, rates or assessments, the registration of the lease in the name of the tax sale purchaser of the leasehold interest purges and disencumbers the leasehold interest of all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every nature and kind that are subsisting immediately before the registration of the lease in the name of the tax sale purchaser, except the following:

(

a) an easement registered against the leasehold interest;

(

b) a restrictive covenant, declaration of building scheme, or covenant under

section 219 registered against the leasehold interest;

(

c) a party wall agreement, as defined in

section 223.1, registered against the leasehold interest;

(

d) a statutory right of way registered as a charge against the leasehold interest;

(

e) a lien or mortgage of the Crown or an improvement district in respect of the leasehold interest;

(

f) the matters and rights specified in

section 373.2 (1) (

a) and (d);

(

g) a charge, tax, rate or assessment described in

section 373.2 (1) (

b) or (c), in respect of the leasehold interest, other than amounts included in the upset price for the leasehold interest sold for taxes.

(3) Subsection (2) applies whether or not the claims, demands, payments, charges, liens, judgments, mortgages or encumbrances are registered under this Act.

CLAUSE 99: [Land Title Act,

Part 6 of

Schedule 1]

adds a requirement to file a notice with the registrar in respect of treaty lands that are sold for taxes or subject to forfeiture;

adds a

section that specifies the consequences of registering a fee simple interest or lease in the name of a tax sale purchaser of a leasehold interest.

99 The following

Part is added to

Schedule 1:

Part 6 – Tax Sales

Notice of tax sale or redemption of tax sale land

(1) The collector or other proper officer of a treaty first nation has the same duty to file a notice with the registrar,

(

a) in respect of a parcel of treaty lands sold for taxes under a law of the treaty first nation, as the collector or other proper officer of a taxing authority has in respect of other land under

section 272 (1), and

(

b) in respect of a parcel of treaty lands sold for taxes or subject to forfeiture under a law of the treaty first nation, as the collector or other proper officer of a taxing authority has in respect of other land under

section 273 (1).

(2) Section 272 (2) and (3) applies in respect of a notice required under subsection (1) (

a) of this section, and

section 273 (2) and (3) applies in respect of a notice required under subsection (1) (

b) of this section.

Effect of registration of title or leasehold interest derived from tax sale

(1) In applying

section 276 (1) in respect of treaty lands, the purging and disencumbering of the land under

section 276 (1) (

a) and (

b) does not result in a purging and disencumbering of any of the following:

(

a) the matters and rights specified in

section 2 (1) (

a) and (

c) of this Schedule;

(

b) a charge, tax, rate or assessment described in

section 2 (1) (

b) of this Schedule, other than amounts included in the upset price for the land sold for taxes.

(2) Despite any other enactment, if a leasehold interest within treaty lands is sold for taxes, rates or assessments, the registration of the lease in the name of the tax sale purchaser of the leasehold interest purges and disencumbers the leasehold interest of all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every nature and kind that are subsisting immediately before the registration of the lease in the name of the tax sale purchaser, except the following:

(

a) an easement registered against the leasehold interest;

(

b) a restrictive covenant, declaration of building scheme, or covenant under

section 219 registered against the leasehold interest;

(

c) a party wall agreement, as defined in

section 223.1, registered against the leasehold interest;

(

d) a statutory right of way registered as a charge against the leasehold interest;

(

e) a lien or mortgage of the Crown or an improvement district in respect of the leasehold interest;

(

f) the matters and rights specified in

section 2 (1) (

a) and (

c) of this Schedule;

(

g) a charge, tax, rate or assessment described in

section 2 (1) (

b) of this Schedule, in respect of the leasehold interest, other than amounts included in the upset price for the leasehold interest sold for taxes.

(3) Subsection (2) applies whether or not the claims, demands, payments, charges, liens, judgments, mortgages or encumbrances are registered under this Act.

Local Government Act

CLAUSE 100: [Local Government Act,

section 257] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 257 of the Local Government Act, R.S.B.C. 2015, c. 1, is repealed.

CLAUSE 101: [Local Government Act,

section 258]

is consequential to amendments made by this Bill to the Act and the Treaty First Nation Taxation Act ;

provides that a treaty first nation is not required to collect an amount by imposing a property tax.

Section 258 is amended

(

a) in subsection (1) by striking out " within the treaty lands of a taxing treaty first nation " and substituting " within the treaty lands of a treaty first nation ",

(

b) by repealing subsections (2), (3) and (4) and substituting the following:

(4) If a requisition is delivered to a treaty first nation under

section 385 [requisition of funds from municipalities] , the treaty first nation

(

a) is not required to collect the amount by imposing a property tax, and

(

b) need only comply with

section 385 (2). , and

(

c) in subsection (6) by striking out " the treaty lands of a taxing treaty first nation " and substituting " the treaty lands of a treaty first nation ".

CLAUSE 102: [Local Government Act,

section 374] is consequential to amendments made by this Bill to the Act.

Section 374 (10) (b) (

i) is repealed.

CLAUSE 103: [Local Government Act,

section 711] is consequential to amendments made by this Bill to the Act.

Section 711 is amended

(

a) in subsection (3) (

a) by striking out " the amount of money required to be levied by the collector " and substituting " the amount of money required to be raised for improvement district purposes, other than by requisition under

section 715.1 [requisition of funds from treaty first nations] , ",

(

b) in subsection (4) (

a) by adding " other than amounts to be raised by requisition under

section 715.1, " after " for the objects referred to in subsection (1) for the following year, ",

(

c) in subsection (5) (

a) by striking out " the amount of money required to be levied " and substituting " the amount of money required to be raised, other than by requisition under

section 715.1, ", and

(

d) in subsection (7) by striking out " too large to be levied in one year, that minister may authorize that the amount be levied " and substituting " too large to be levied or requisitioned in one year, that minister may authorize that the amount be levied or requisitioned ".

CLAUSE 104: [Local Government Act,

section 715] adds an exception to the obligation of an improvement district board to send a tax notice sent to registered owners of assessed land.

Section 715 (1) is amended by striking out " every registered owner of assessed land " and substituting " every registered owner of assessed land, other than land within the treaty lands of a treaty first nation, ".

CLAUSE 105: [Local Government Act,

section 715.1] provides that, instead of levying a tax in relation to land and improvements within the treaty lands of a treaty first nation, an improvement district board must send a requisition to the treaty first nation.

105 The following

section is added:

Requisition of funds from treaty first nations

715.1

(1) In this section, "net taxable value" , in relation to land and improvements within the treaty lands of a treaty first nation, means the net taxable value of the land and improvements determined for regional hospital district purposes as if the Assessment Act , the Hospital District Act and the Taxation (Rural Area) Act apply for the purposes of the assessment and taxation of the land and improvements.

(2) Despite

section 714, if an improvement district board establishes a tax under that

section for a taxation year, the board, instead of levying the tax in relation to land and improvements within the treaty lands of a treaty first nation, must, as soon as practicable after the tax bylaw comes into force, send to the treaty first nation

(

a) a requisition for the amount that would otherwise be levied in relation to the treaty lands, and

(

b) a statement of the applicable rates of tax and sufficient information on assessment to show how the amount of the requisition is computed.

(3) If the improvement district board establishes a tax on the basis of values as referred to in subsection 714 (2), the amount of a requisition referred to in subsection (2) of this

section must be determined by applying the applicable tax rates to the net taxable value of the land and improvements within the treaty lands of the treaty first nation.

(4) For the purposes of determining rates of tax under

section 714 and the amount of a requisition referred to in subsection (2) of this section, the following property within the treaty lands of a treaty first nation must be treated as if it were exempt from taxation:

(

a) property of a treaty first nation member or treaty first nation constituent, as applicable under the treaty first nation's final agreement, that is exempt under the law of the treaty first nation from property taxation by the treaty first nation;

(

b) property that is exempt under the treaty first nation's final agreement from property taxation;

(

c) property that is exempt under a tax treatment agreement of the treaty first nation from property taxation under this Act;

(

d) property that would be exempt under Division 6 of

Part 7 of the Community Charter from property taxation if that Division applied;

(

e) property that

(

i) would be permitted to be exempt under Division 7 of

Part 7 of the Community Charter from property taxation if that Division applied, and

(ii) is exempt under a law of the treaty first nation made under

Part 2 of the Treaty First Nation Property Taxation Enabling Act from property taxation.

(5) The amount of a requisition sent under subsection (2) is deemed to be owing on and from January 1 of the year for which the requisition is sent.

CLAUSE 106: [Local Government Act,

section 716] limits the application of the provision.

Section 716 is amended by adding the following subsection:

(0.1) This

section does not apply in relation to the treaty lands of a treaty first nation.

CLAUSE 107: [Local Government Act,

section 717] provides that interest is payable on amounts owing in relation to a requisition sent under the Act to a treaty first nation.

Section 717 is amended by adding the following subsection:

(3) The amount of a requisition payable by a treaty first nation to an improvement district bears interest at the rate referred to in subsection (1) from the March 1 next following the date on which the requisition is sent, until paid.

CLAUSE 108: [Local Government Act,

section 1 of the Schedule] amends the definition of "requisition" and repeals the definition of "taxing treaty first nation".

Section 1 of the

Schedule is amended

(

a) in the definition of "requisition" by repealing paragraph (a), by striking out " or " at the end of paragraph (b), by adding " , or " at the end of paragraph (

c) and by adding the following paragraph:

(

d) section 715.1 [requisition of funds from treaty first nations] ; , and

(

b) by repealing the definition of "taxing treaty first nation" .

CLAUSE 109: [Local Government Act,

section 1 of the Schedule] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 1 of the

Schedule is amended in the definition of "taxing treaty first nation" by striking out " Treaty First Nation Taxation Act " and substituting " Treaty First Nation Property Taxation Enabling Act ".

Logging Tax Act

CLAUSE 110: [Logging Tax Act,

section 23]

on an appeal, authorizes the minister to direct the commissioner to reconsider a matter;

provides that the minister is not required to increase an amount;

requires the commissioner to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration.

Section 23 of the Logging Tax Act, R.S.B.C. 1996, c. 277, is amended

(

a) by repealing subsection (4) (

b) and substituting the following:

(

b) either

(

i) affirm, amend or change the assessment or nature of the assessment, or

(ii) direct the commissioner to reconsider the assessment or nature of the assessment, and , and

(

b) by adding the following subsections:

(5.1) In making a decision under subsection (4) (b) (i), the minister is not required to increase an amount set out in the assessment.

(5.2) If the commissioner does not change an assessment, or the nature of an assessment, after a reconsideration under subsection (4) (b) (ii), the commissioner must issue a notice of reconsideration to the person who appealed to the minister.

(5.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

CLAUSE 111: [Logging Tax Act,

section 23.1] provides for when a notice of appeal is given to the minister under

section 23 (5.3), added by this Bill to the Act.

Section 23.1 (1) is amended by adding " or (5.3) " after "

section 23 (2) ".

CLAUSE 112: [Logging Tax Act,

section 24] excludes a decision of the minister, to direct the commissioner to reconsider, from those decisions that may be appealed to the Supreme Court, consequential to the amendments made by this Bill to

section 23 of the Act.

Section 24 (1) is amended by striking out "

section 23 (4) " and substituting "

section 23 (4) (b) (i) ".

CLAUSE 113: [Logging Tax Act,

section 24] provides that the application of the Supreme Court Civil Rules to appeals is subject to this

section and the regulations.

Section 24 (2) is repealed and the following substituted:

(2) Subject to this

section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 of the Supreme Court Civil Rules does not apply to appeals under this section.

CLAUSE 114: [Logging Tax Act,

section 27] provides for the payment of the additional amount owing and any additional interest if the amount of an assessment is increased on appeal.

Section 27 is amended by adding the following subsection:

(3) If the amount of an assessment is increased on appeal, the appellant must pay to the government

(

a) the additional amount owing to the government under this Act, and

(

b) any additional interest payable on the additional amount owing to the government under this Act.

CLAUSE 115: [Logging Tax Act,

section 43] authorizes regulations governing appeals to the Supreme Court.

115 The following

section is added:

Regulations in relation to appeals

(1) The Lieutenant Governor in Council may make regulations as follows:

(

a) establishing rules governing the practice and procedure of the Supreme Court in an appeal under this Act;

(

b) providing that a rule under the Supreme Court Civil Rules does not apply to an appeal under this Act;

(

c) modifying a rule under the Supreme Court Civil Rules that applies to an appeal under this Act;

(

d) adopting a rule under the Supreme Court Civil Rules that otherwise does not apply to an appeal under this Act and modifying that rule for the purposes of an appeal under this Act.

(2) Without limiting subsection (1), in making a regulation under subsection (1), the Lieutenant Governor in Council may make any rule authorized by sections 1 and 2 of the Court Rules Act .

(3) To the extent of any inconsistency or conflict between a regulation made under subsection (1) and the Supreme Court Civil Rules, the regulation made under subsection (1) prevails.

Manufactured Home Act

CLAUSE 116: [Manufactured Home Act,

section 1] amends the definition of "collector".

Section 1 of the Manufactured Home Act, S.B.C. 2003, c. 75, is amended by repealing the definition of "collector" and substituting the following:

"collector" includes a person appointed as a collector of taxes under any of the following:

(

a) the Local Government Act ;

(

b) the Taxation (Rural Area) Act ;

(

c) the Vancouver Charter ;

(

d) any other Act that authorizes the assessment and levy of taxes on real property;

(

e) a law of a treaty first nation under

Part 2 of the Treaty First Nation Property Taxation Enabling Act that imposes a tax on an interest in real property;

(

f) a Nis g a'a law under

Part 3 of the Nis g a'a Final Agreement Act that imposes a tax on an interest in real property; .

CLAUSE 117: [Manufactured Home Act,

section 28] authorizes the collector to register a financing statement in the personal property registry in relation to taxes owing, under a law of a treaty first nation or Nis g a'a law, in respect of a manufactured home.

Section 28 (1) is amended by striking out " or

Part 2 of the Drainage, Ditch and Dike Act " and substituting " ,

Part 2 of the Drainage, Ditch and Dike Act , a law of a treaty first nation under

Part 2 of the Treaty First Nation Property Taxation Enabling Act or a Nis g a'a law under

Part 3 of the Nis g a'a Final Agreement Act ".

CLAUSE 118: [Manufactured Home Act, sections 30 and 31]

provides that taxes levied in respect of a manufactured home are recoverable in any manner in which property taxes are recoverable under a law of a treaty first nation or Nis g a'a law;

authorizes the collector to file a certificate with the court if there is a default in tax payments owed, under a law of a treaty first nation or Nis g a'a law, in respect of a manufactured home.

118 Sections 30 (2) and 31 (1) are amended by striking out " or any other Act " and substituting " or any other Act, or a law of a treaty first nation under

Part 2 of the Treaty First Nation Property Taxation Enabling Act or a Nis g a'a law under

Part 3 of the Nis g a'a Final Agreement Act ".

Manufactured Home Tax Act

CLAUSE 119: [Manufactured Home Tax Act,

section 2] limits the application of the provision.

Section 2 of the Manufactured Home Tax Act, R.S.B.C. 1996, c. 281, is amended

(

a) by repealing subsection (1) and substituting the following:

(1) Subject to this

section and sections 3 and 4, a manufactured home is an improvement for the purposes of real property assessment and taxation, whether or not a manufactured home falls within the definition of "improvement" under any of the following:

(

a) the Assessment Act ;

(

b) the Community Charter ;

(

c) the School Act ;

(

d) the Taxation (Rural Area) Act ;

(

e) the Vancouver Charter ;

(

f) any other Act. ,

(

b) in subsection (2) by striking out " must be assessed under subsection (1) (

a) or assessed and taxed under subsection (1) (b), as applicable, " and substituting " must be assessed and taxed ", and

(

c) by adding the following subsection:

(3) This

section does not apply for the purpose of taxation of a manufactured home within the treaty lands of a treaty first nation or Nis g a'a Lands unless a law of the treaty first nation under

section 16 (1) (

a) of the Treaty First Nation Property Taxation Enabling Act or a Nis g a'a law under

section 77 (1) (

a) of the Nis g a'a Final Agreement Act , as applicable, has adopted the Assessment Act and the regulations under that Act.

CLAUSE 120: [Manufactured Home Tax Act,

section 3] amends an interpretive rule.

Section 3 is amended

(

a) in subsection (1) by striking out " must be assessed, or assessed and taxed, as applicable, " and substituting " must be assessed and taxed ",

(

b) by repealing subsection (2) and substituting the following:

(2) For the purposes of subsection (1), the owner of the manufactured home is

(

a) an owner of an improvement within the meaning of the Assessment Act , Community Charter , School Act , Taxation (Rural Area) Act or Vancouver Charter , as applicable, and

(

b) liable for taxes imposed under the following, as applicable:

(

i) an Act referred to in paragraph (a);

(ii) a law of a treaty first nation under

Part 2 of the Treaty First Nation Property Taxation Enabling Act ;

(iii) a Nis g a'a law under

Part 3 of the Nis g a'a Final Agreement Act . , and

(

c) in subsection (3) by striking out " assessed or assessed and taxed " wherever it appears and substituting " assessed and taxed ".

CLAUSE 121: [Manufactured Home Tax Act,

section 4] is consequential to amendments made by this Bill to the Treaty First Nation Taxation Act .

Section 4 (a.1) is repealed and the following substituted:

(a.1) owned by a treaty first nation and occupied by or on behalf of the treaty first nation, .

CLAUSE 122: [Manufactured Home Tax Act,

section 5] provides that taxes assessed in respect of a manufactured home are recoverable in any manner in which property taxes are recoverable under a law of a treaty first nation or Nis g a'a law.

Section 5 (1) is repealed and the following substituted:

(1) The taxes assessed in respect of a manufactured home under

section 2 or 3 are recoverable in any manner in which taxes are recoverable under the following, as applicable:

(

a) the Community Charter ;

(

b) the Local Government Act ;

(

c) the Vancouver Charter ;

(

d) the School Act ;

(

e) the Taxation (Rural Area) Act ;

(

f) a law of a treaty first nation under

Part 2 of the Treaty First Nation Property Taxation Enabling Act ;

(

g) a Nis g a'a law under

Part 3 of the Nis g a'a Final Agreement Act .

CLAUSE 123: [Manufactured Home Tax Act,

section 7] provides that a specified law of a treaty first nation and a specified Nis g a'a law apply to the assessment and taxation of manufactured homes under the Act.

Section 7 is repealed and the following substituted:

Application of other laws

7 Except if inconsistent with this Act, the following apply to the assessment and taxation of manufactured homes under this Act:

(

a) the Community Charter ;

(

b) the Local Government Act ;

(

c) the Vancouver Charter ;

(

d) the School Act ;

(

e) the Taxation (Rural Area) Act ;

(

f) a law of a treaty first nation under

section 16 (1) (

a) of the Treaty First Nation Property Taxation Enabling Act ;

(

g) a Nis g a'a law under

section 77 (1) (

a) of the Nis g a'a Final Agreement Act .

CLAUSE 124: [Manufactured Home Tax Act,

section 8] limits the application of the provision.

Section 8 is amended

(

a) by renumbering the

section as

section 8 (1), and

(

b) by adding the following subsection:

(2) Subsection (1) does not apply in relation to a manufactured home within the treaty lands of a treaty first nation or Nis g a'a Lands.

Mineral Tax Act

CLAUSE 125: [Mineral Tax Act,

section 26]

on an appeal, authorizes the minister to direct the commissioner to reconsider a matter;

provides that the minister is not required to increase an amount;

requires the commissioner to issue a notice of reconsideration if there is no change arising from the reconsideration;

provides for an appeal to the minister from a notice of reconsideration.

Section 26 of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is amended

(

a) by repealing subsection (4) (

b) and substituting the following:

(

b) either

(

i) affirm, amend or change the assessment, estimate, interest charge, penalty or nature of the assessment, or

(ii) direct the commissioner to reconsider the assessment, estimate, interest charge, penalty or nature of the assessment, and , and

(

b) by adding the following subsections:

(4.1) In making a decision under subsection (4) (b) (i), the minister is not required to increase an amount set out in the assessment.

(4.2) If the commissioner does not change an assessment, estimate, interest charge or penalty, or the nature of an assessment, after a reconsideration under subsection (4) (b) (ii), the commissioner must issue a notice of reconsideration to the person who appealed to the minister.

(4.3) A person may appeal a notice of reconsideration by giving a notice of appeal to the minister within 90 days after the date shown on the notice of reconsideration.

CLAUSE 126: [Mineral Tax Act,

section 26.1] provides for when a notice of appeal is given to the minister under

section 26 (4.3), added by this Bill to the Act.

Section 26.1 (1) is amended by adding " or (4.3) " after "

section 26 (2) ".

CLAUSE 127: [Mineral Tax Act,

section 27] excludes a decision of the minister, to direct the commissioner to reconsider, from those decisions that may be appealed to the Supreme Court, consequential to the amendments made by this Bill to

section 26 of the Act.

Section 27 (1) is amended by striking out "

section 26 (4) " and substituting "

section 26 (4) (b) (i) ".

CLAUSE 128: [Mineral Tax Act,

section 27] provides that the application of the Supreme Court Civil Rules to appeals is subject to this

section and the regulations.

Section 27 (2) is repealed and the following substituted:

(2) Subject to this

section and the regulations, the Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section.

(2.1) Rule 18-3 of the Supreme Court Civil Rules does not apply to appeals under this section.

CLAUSE 129: [Mineral Tax Act,

section 29] provides for the payment of the additional amount owing and any additional interest if the amount is increased on appeal.

Section 29 is amended by adding the following subsection:

(3) If, as a result of the appeal, the minister increases an amount set out in the assessment, estimate, interest charge or penalty, the appellant must pay to the government

(

a) the additional amount owing to the government under this Act, and

(

b) any additional interest payable on the additional amount owing to the government under this Act.

CLAUSE 130: [Mineral Tax Act,

section 44.1] authorizes regulations governing appeals to the Supreme Court.

130 The following

section is added:

Regulations in relation to appeals

44.1

(1) The Lieutenant Governor in Council may make regulations as follows:

(

a) establishing rules governing the practice and procedure of the Supreme Court in an appeal under this Act;

(

b) providing that a rule under the Supreme Court Civil Rules does not apply to an appeal under this Act;

(

c) modifying a rule under the Supreme Court Civil Rules that applies to an appeal under this Act;

(

d) adopting a rule under the Supreme Court Civil Rules that otherwise does not apply to an appeal under this Act and modifying that rule for the purposes of an appeal under this Act.

(2) Without limiting subsection (1), in making a regulation under subsection (1), the Lieutenant Governor in Council may make any rule authorized by sections 1 and 2 of the Court Rules Act .

(3) To the extent of any inconsistency or conflict between a regulation made under subsection (1) and the Supreme Court Civil Rules, the regulation made under subsection (1) prevails.

Motor Fuel Tax Act

CLAUSE 131: [Motor Fuel Tax Act, sections 5.1 and 16.6] makes housekeeping amendments.

131 Sections 5.1 (3) and 16.6 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, are amended by striking out " acceptable to " and substituting " specified by ".

CLAUSE 132: [Motor Fuel Tax Act,

section 19] makes housekeeping amendments.

Section 19 (3) is amended

(

a) by striking out " in the form " and substituting " in a form and manner ", and

(

b) by adding " , in a manner specified by the director " after " any other information required by the director ".

CLAUSE 133: [Motor Fuel Tax Act,

section 25] makes housekeeping amendments.

Section 25 (1) is amended

(

a) in paragraph (

a) by striking out " in the form and manner satisfactory to the director " and substituting " in a form and manner specified by the director ", and

(

b) in paragraph (

b) by striking out " required by the director " and substituting " required by the director, in a manner specified by the director ".

CLAUSE 134: [Motor Fuel Tax Act, sections 28 and 37] makes housekeeping amendments.

134 Sections 28 (1) and (2.1) and 37 (1) are amended by striking out " in the form " and substituting " in a form and manner ".

CLAUSE 135: [Motor Fuel Tax Act,

section 45] applies an existing penalty to conduct amounting to gross negligence.

Section 45 (1) (

b) is repealed and the following substituted:

(

b) in any case other than a case referred to in paragraph (a), if the director is satisfied that a person, by wilfully, or in circumstances amounting to gross negligence, making a false or deceptive statement, by wilful default or default in circumstances amounting to gross negligence or by fraud,

(

i) failed to collect, remit or pay any amount to the government as required under this Act,

(ii) deducted an amount under

section 21 (3) that was in excess of the amount that the person was entitled to deduct under that section, or

(iii) received a refund of an amount under this Act, or deducted an amount under

section 25 (3), that was in excess of the refund amount that was due to the person,

impose on the person a penalty equal to 25% of, as applicable, the amount not collected, remitted or paid as required under this Act or the excess amount deducted or received; .

CLAUSE 136: [Motor Fuel Tax Act,

section 45.2] makes a housekeeping amendment.

Section 45.2 (1) is amended by adding " , in a manner specified by the director, " after "required by the director".

CLAUSE 137: [Motor Fuel Tax Act, sections 45.5 to 45.9] establishes administrative penalties for the following conduct:

failing to file a return within the time required under the Act;

repeatedly failing to file a return within the time required under the Act;

failing to provide information in or with a return;

failing to comply with specified provisions respecting information and records;

contravening specified provisions respecting investigation, inspection or audit;

misrepresentation by a third party.

137 The following sections are added:

Penalty for failure to file return

45.5 If a person who is required under this Act to file a return in respect of a reporting period fails to file the return within the time required under this Act, the director may impose on the person a penalty equal to the total of

(a) 5% of the amount not collected, remitted or paid as required under this Act in respect of the reporting period to which the return relates, and

(

b) the amount determined by the following formula:

amount = 1% x A x B

where

the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return was required to be filed;

the number of months, not exceeding 12 and rounded down to the nearest whole number, in the period beginning on the date the return was required to be filed and ending on the earlier of

(

i) the date the return was filed, and

(ii)

the date a penalty is imposed under this

section on the person.

Penalty for repeated failure to file return

45.51

(1) In this section, "return" means a return in respect of a reporting period.

(2) If all of the following apply:

(

a) a person fails to file a return required under this Act within the time required under this Act;

(

b) the person subsequently fails to file a return under

section 63.1 (1) (

a) within the time required under that section;

(

c) a penalty was imposed on the person under

section 45.5 in respect of a failure to file a return referred to in that

section for any of the 3 preceding reporting periods,

the director may impose on the person a penalty equal to the total of

(d) 10% of the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return referred to in paragraph (

a) was required to be filed, and

(

e) the amount determined by the following formula:

amount = 2% x A x B

where

the amount not collected, remitted or paid as required under this Act in respect of the reporting period on the date the return referred to in paragraph (

a) was required to be filed;

the number of months, not exceeding 20 and rounded down to the nearest whole number, in the period beginning on the date the return was required to be filed and ending on the earlier of

(

i) the date the return was filed, and

(ii)

the date a penalty is imposed under this

section on the person.

Penalty for failure to provide required information

45.6 If a person who is required to file a return under this Act fails to include in the return any required information or fails to file with the return any other required information or records, the director may impose on the person a penalty of $100 for each failure.

Penalties respecting information and records

45.7

(1) If a person fails to comply with a provision in subsection (2), the director may impose on the person, in respect of each failure, a penalty equal to the greater of

(a) $100, and

(b) $25 for each day during which the failure continues, to a maximum of $2 500.

(2) For the purposes of subsection (1), the following provisions are specified:

(a)

section 41 (2) (

a) and (b);

(b)

section 41 (5);

(

c) section 63.1 (3).

Penalty for interfering with investigation, inspection or audit

45.8 If a person contravenes

section 41 (6) (

a) or (b), the director may impose on the person a penalty of $100 for each contravention.

Misrepresentation by third party

45.9

(1) In this section, "culpable conduct" means any of the following:

(

a) wilfully, or in circumstances amounting to gross negligence, making a false or deceptive statement;

(

b) a wilful default or a default in circumstances amounting to gross negligence;

(

c) fraud.

(2) If the director is satisfied that, due to the culpable conduct of a third party, another person

(

a) failed to collect, remit or pay any amount to the government as required under this Act,

(

b) deducted an amount under

section 21 (3) that was in excess of the amount that the person was entitled to deduct under that section, or

(

c) received a refund of an amount under this Act, or deducted an amount under

section 25 (3), that was in excess of the refund amount that was due to the person,

the director may impose on the third party a penalty equal to the greater of

(d) $100, and

(e) 25% of, as applicable, the amount not collected, remitted or paid as required under this Act or the excess amount deducted or received.

(3) A third party who is an advisor to a person required to collect, remit or pay an amount under this Act does not engage in culpable conduct for the purposes of subsection (2)

(

a) solely because the third-party advisor, in good faith, relies on information provided to the third-party advisor by or on behalf of the person under circumstances amounting to culpable conduct, or

(

b) because of such reliance, the third-party advisor failed to verify, investigate or correct the information.

(4) In an appeal to the Supreme Court under

section 51 of this Act, the onus is on the minister to establish the facts justifying the imposition of a penalty to which a person is liable under this section.

CLAUSE 138: [Motor Fuel Tax Act,

section 46] is consequential to amendments made by this Bill to the Act.

Section 46 (1) (

b) is repealed and the following substituted:

(

b) imposes a fee under

section 41.1 or imposes a penalty under any of sections 44, 45, 45.3, 45.4, 45.5, 45.51, 45.6, 45.7, 45.8 or 45.9.

CLAUSE 139: [Motor Fuel Tax Act, section