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2000 Legislative Session: 4th Session, 36th Parliament

FIRST READING

The following electronic version is for informational

purposes only.

The printed version remains the official version.

HONOURABLE PAUL RAMSEY

MINISTER OF FINANCE AND CORPORATE RELATIONS

BILL 12 – 2000

REGULATORY STREAMLINING MISCELLANEOUS

STATUTES AMENDMENT ACT, 2000

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

Animal Disease Control Act

Section 20 (2) of the Animal Disease Control Act, R.S.B.C. 1996, c. 14, is amended by adding the following paragraph:

(z.7) exempting persons or classes of persons from a requirement to hold a licence of a particular class under this Act.

Assessment Act

Section 26 (5) of the Assessment Act, R.S.B.C. 1996, c. 20, is repealed and the following substituted:

(5) As soon as the assessor determines that

(

a) land is held or occupied, or

(

b) land ceases to be held or occupied

in the manner referred to in subsection (1), the assessor must make an entry on a supplementary roll.

Financial Disclosure Act

Section 1 of the Financial Disclosure Act, R.S.B.C. 1996, c. 139, is amended

(

a) in paragraph (

b) of the definition of "disclosure clerk" by adding the following subparagraph:

(i.1) in the case of an official or employee in relation to the Islands Trust, the secretary of the Islands Trust appointed under

section 17 of the Islands Trust Act, ,

(

b) by repealing the definition of "municipal employee" and substituting the following:

"municipal employee" means a person who

(

a) is employed or appointed by the council of a municipality, by the board of a regional district, by the trust council, by a francophone education authority or by the board of a school district, and

(

b) is designated by the council, board, trust council or francophone education authority, as the case may be, to be a municipal employee; ,

(

c) in the definition of "municipal official" by repealing paragraph (

a) and substituting the following:

(

a) is a member of the council of a municipality, the board of a regional district or a local trust committee, or , and

(

d) by adding the following

definitions:

"local trust committee" has the same meaning as in the Islands Trust Act;

"trust council" has the same meaning as in the Islands Trust Act; .

Section 4 (

b) is repealed and the following substituted:

(

b) specify the matters listed in

section 3, limited for

section 3 (b), (c), (

d) and (

f) to the regional district that includes the municipality, local trust area, school district or francophone school district for which the official is elected or nominated, or the employee is employed or appointed.

Section 6 (4) is repealed and the following substituted:

(4) On receiving a written disclosure by a municipal employee, the disclosure clerk must send a copy of it to the members of the council, board or trust council responsible for the employment or appointment of the municipal employee.

Forest Act

Section 54 (2) of the Forest Act, R.S.B.C. 1996, c. 157, is amended by striking out "one or more regional managers and district managers,"

and substituting "one or more persons employed in the Ministry of

Forests," .

Section 55 (3) (

b) is amended by striking out "paragraph (a)"

and substituting "paragraph (

a) of this subsection".

Section 83 is repealed and the following substituted:

Timber mark duration

(1) A timber mark held under an agreement listed in

section 12

(

a) is suspended if, under this Act, the agreement is suspended, or

(

b) is cancelled, if under this Act, the agreement expires or is surrendered or cancelled.

(2) A timber mark held under a certificate issued under

section 85 expires on the fifth anniversary of the issue date of the certificate or, by consent of the applicant, on an earlier date specified in the certificate.

(3) A timber mark held under a renewal certificate issued under

section 85 expires on the fifth anniversary of the renewal date of the certificate or, by consent of the applicant, on an earlier date specified in the certificate.

(4) Despite subsections (2) and (3), a timber mark held under a certificate or renewal certificate issued under

section 85 that is in respect of private land subject to a tree farm licence, woodlot licence or community forest agreement

(

a) is suspended if, under this Act, the licence or agreement is suspended, or

(

b) is cancelled if, under this Act, the licence or agreement expires or is surrendered or cancelled.

Section 85 (1) is amended by striking out "and" at the end of paragraph (a), by adding ", and"

at the end of paragraph (

b) and by adding the following paragraph:

(

c) issue, to the holder of a woodlot licence, a certificate that describes a timber mark and identifies the private land subject to the woodlot licence to which the certificate pertains, if the registrar is satisfied that the woodlot licence holder has the authority to harvest the timber from the land to which the application relates.

Section 90 (3) is repealed and the following substituted:

(3) Each of

(

a) a timber mark held under a certificate or renewal certificate issued under

section 85 and the certificate, and

(

b) a scaled timber brand held under a certificate issued under

section 87 and the certificate,

is not transferable.

(4) Subsection (3) does not apply to a timber mark or certificate that pertains to an agreement that is the subject of a consent under

section 54 or a deemed consent under

section 55, unless the consent or deemed consent is in respect of a disposition described in

section 54 (1) (d).

Forest Practices Code of British Columbia Act

Section 27 (5) of the Forest Practices Code of British Columbia Act, R.S.B.C. 1996, c. 159, is repealed and the following substituted:

(5) A range use plan expires on the earlier of

(

a) a date, specified by the district manager in the plan or the approval of the plan, not exceeding 10 years from the effective date under subsection (4), or

(

b) the date the land to which the range use plan applies ceases to be subject to the agreement under the Range Act, or to an agreement replacing that agreement.

Section 108 is amended by striking out "if the official has reasonable grounds to believe that the vehicle or vessel"

and substituting "if the official or peace officer has reasonable grounds to believe that the vehicle or vessel".

Islands Trust Act

Section 50 of the Islands Trust Act, R.S.B.C. 1996, c. 239, is repealed.

Job Protection Act

14 The

Schedule of the Job Protection Act, R.S.B.C. 1996, c. 240, is amended by striking out "Mining Tax Act" .

Land Act

Section 15 of the Land Act, R.S.B.C. 1996, c. 245, is repealed and the following substituted:

Reserves

(1) In this

section and

section 16, "government body" means the Provincial government, a government corporation as defined in paragraphs (

b) and (

c) of the definition of "government corporation" in the Financial Administration Act, the federal government or a prescribed organization.

(2) The Lieutenant Governor in Council may, by order, reserve Crown land from disposition under this Act for any purpose that the Lieutenant Governor in Council considers advisable in the public interest, including for the use of a government body.

(3) An order under subsection (2) may authorize a government body to place, construct, maintain or operate any works, structures or other improvements on the reserved land.

(5) The Lieutenant Governor in Council may amend or cancel all or part of a reserve established under this or a former Act.

(6) An order under subsection (2) does not affect the minister's powers under

section

Section 16 is repealed and the following substituted:

Withdrawal from disposition

(1) The minister may temporarily withdraw Crown land from disposition under this Act for any purpose the minister considers advisable in the public interest, including for the use of a government body.

(2) The minister may authorize a government body to place, construct, maintain or operate any works, structures or other improvements on the land withdrawn under subsection (1).

(4) The minister may amend or cancel a withdrawal under subsection (1).

Section 17 is amended by adding the following subsection:

Section 32 is amended

(

a) in subsection (2) by striking out ", post one copy in his or her office and send one copy to the minister."

and substituting "and post one copy in his or her office." , and

(

b) by adding the following subsection:

(3.1) The minister may waive compliance with subsection (3).

Land Survey Act

Section 12 of the Land Survey Act, R.S.B.C. 1996, c. 247, is repealed and the following substituted:

Regulations for integrated survey areas

12 The Surveyor General may make regulations for the purposes of this Part and without limiting that discretion may make regulations as follows:

(

a) constituting a portion of British Columbia an integrated survey area and defining the boundaries in the regulation;

(

b) redefining or readjusting the boundaries of an existing integrated survey area;

(

c) extending, reducing, subdividing or annulling any existing integrated survey area or merging all or part of it with another integrated survey area or areas.

Mineral Tax Act

Section 1 (1) of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is amended

(

a) by repealing the definition of "mineral" and substituting the following:

"mineral" means a mineral as defined in the Mineral Tenure Act and includes

(

a) a placer mineral as defined in that Act, and

(

b) coal; ,

(

b) by repealing the definition of "proportionate share"

and substituting the following:

"proportionate share" means, in relation to an operator, the share of any mineral product, benefit, cost or tax-related quantity to which the operator is legally entitled from, or for which the operator is obligated as a result of, the operation of a mine, or in the case of a quarry operator, one or more mines; , and

(

c) by adding the following

definitions:

"quarry" means a mine from which substantially all of the minerals removed are quarry materials;

"quarry material" means a mineral that is

(

a) limestone,

(

b) dolomite,

(

c) marble,

(

d) shale,

(

e) clay,

(

f) volcanic ash,

(

g) diatomaceous earth,

(

h) sandstone,

(

i) quartzite,

(

j) dimension stone, or

(

k) a prescribed substance;

"quarry operator" means the operator of one or more quarries; .

Section 1.1 is amended by striking out "11 and 13 to 15"

and substituting "11, 13, 14 and 15" .

22 The following

section is added:

Application of this Act to quarry operators

1.2

(1) Unless subsections (2) to (4) apply, sections 2, 3 to 11, 12 (3) and (4), 13, 13.1, 14 and 15 do not apply in respect of a quarry, or to a quarry operator, for any calendar year ending after December 31, 2000.

(2) A quarry operator who has filed a return under this Act for any fiscal year of a mine ending before January 1, 2000 may elect to be treated under this Act as an operator who is not a quarry operator.

(3) An election under subsection (2) must

(

a) be made in the prescribed form,

(

b) contain the prescribed information, and

(

c) be delivered to the commissioner, with the return for the fiscal year of the operator ending in 2001, on or before the last day of the sixth month following the end of that fiscal year.

(4) If a quarry operator makes an election in accordance with subsections (2) and (3), that election is irrevocable and this Act applies to the quarry operator as if he or she is an operator who is not a quarry operator.

23 The following

section is added:

Imposition of tax on quarry operator

2.3

(1) A quarry operator must pay in respect of each calendar year a tax equal to 15¢ multiplied by the number of tonnes of quarry materials referred to in subsection (2).

(2) The number of tonnes of quarry materials that is to be used in the calculation in subsection (1) is the amount, if any, by which the quarry operator's proportionate share of the quarry materials that were removed from all of the quarries operated by the quarry operator in the calendar year exceeds the number of tonnes of quarry materials deducted under subsection (3).

(3) For the purposes of the calculation set out in subsection (2), a quarry operator may deduct up to 25 000 tonnes of quarry materials subject to the following:

(

a) the total number of tonnes of quarry materials that the quarry operator may deduct for a calendar year under this subsection in relation to all of the quarries operated by the quarry operator must not exceed 25 000 tonnes;

(

b) the total number of tonnes of quarry materials deducted for a calendar year in relation to any one quarry under this subsection by all quarry operators who operate that quarry must not exceed 25 000 tonnes.

Section 12 is amended

(

a) in subsections (1), (2) and (7) by striking out "a placer mine operator,"

and substituting "a placer mine operator or a quarry

operator," ,

(

b) by adding the following subsection:

(1.2) Each quarry operator must, on or before March 31 of each year, deliver to the commissioner a return for the quarry for the previous calendar year in the prescribed form and containing the prescribed information. ,

(

c) by adding the following subsection:

(2.2) Despite subsection (1.2), unless the commissioner issues a demand for a return for a calendar year, a quarry operator is not required to deliver a return if the total number of tonnes of quarry materials removed from all of the quarries operated by the quarry operator in the calendar year is less than 25 000 tonnes. ,

(

d) by repealing subsection (5) and substituting the following:

(5) A trustee in bankruptcy, assignee, liquidator, receiver, administrator, trustee or committee and an agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or income of an operator must,

(

a) if the operator, other than a quarry operator, has not filed a return for a taxation year as required by this section, file a return in the prescribed form with the commissioner as required by subsection (1) or (1.1), or

(

b) if the operator is a quarry operator who has not filed a return for a calendar year as required by this section, file a return in the prescribed form with the commissioner as required by subsection (1.2). ,

(

e) in subsection (6) by adding ", other than a quarry operator,"

after "An operator" , and

(

f) by adding the following subsection:

(6.1) A quarry operator may amend a return filed under this

section by delivering an amended return to the commissioner not more than 5 years after the end of the calendar year for which the return was required.

Section 13.1 is amended by striking out "of any year"

and substituting "of each year" .

26 The following

section is added:

When quarry operator must pay tax

13.2 Each quarry operator must, on or before March 31 of each year, pay to the commissioner the amount of tax payable by the quarry operator for the previous calendar year.

Section 16 (1) and (2) is amended by striking out "section 12 (1) or (1.1),"

and substituting "section 12 (1), (1.1) or (1.2)," .

Section 18 is amended by striking out "section 12 (1) or (1.1)"

and substituting "section 12 (1), (1.1) or (1.2)" .

Section 21 is amended

(

a) by adding the following subsection:

(2.1) If a return is not filed by a quarry operator for a calendar year as required by

section 12, the commissioner may estimate the amount of tax payable by that operator for that calendar year. ,

(

b) in subsection (3) by adding "or (2.1)" after

"(2)" ,

(

c) in subsection (5) (

b) by adding "or within 6 years after the end of the calendar year for which a return was required in relation to a quarry, as the case may be,"

after "required," , and

(

d) in subsection (6) by repealing paragraphs (c), (

e) to (

g) and (

i) and substituting the following respectively:

(

c) the fiscal year of the mine to which the notice applies or, in the case of a quarry operator, the calendar year to which the notice applies;

(

e) the total amount of the taxes payable by the operator for the mine in respect of the fiscal year of the mine to which the notice applies or, in the case of a quarry operator, the total amount of the taxes payable by the quarry operator in respect of the calendar year to which the notice applies;

(

f) the amount of interest and penalties payable by the operator in respect of the fiscal year of the mine to which the notice applies or, in the case of a quarry operator, the amount of interest and penalties payable by the quarry operator in respect of the calendar year to which the notice applies;

(

g) the total amount of installments and taxes paid in respect of the fiscal year of the mine to which the notice applies, including any interest and penalties paid or, in the case of a quarry operator, the total amount of taxes paid in respect of the calendar year to which the notice applies, including any interest and penalties paid;

(

i) the total outstanding balance to be paid by the operator or refunded to the operator in respect of the fiscal year of the mine to which the notice applies or, in the case of a quarry operator, the total outstanding balance to be paid by the quarry operator or refunded to the quarry operator in respect of the calendar year to which the notice applies.

Section 22 is amended

(

a) in subsection (2) (

a) by striking out "filed;" and substituting

"filed or, in the case of a quarry operator, 7 years after the end of the calendar year for which a return has been

filed;" , and

(

b) in subsection (3) by striking out "the taxable amount of net revenue or net current proceeds of an operator who is not a placer gold mine operator, or of the transaction value of the minerals disposed of by a placer gold mine operator,"

and substituting "tax payable by an operator," .

Section 31 (

a) is repealed and the following substituted:

(

a) forms a lien and charge in favour of the government on the entire assets of the operator of a mine or of the operator's estate, effective on,

(

i) in the case of a quarry operator, the last day of the calendar year in relation to which the tax is imposed, or

(ii) in the case of any other operator, the last day of the fiscal year of the mine for which the tax is imposed, and .

Section 39 (4) is amended by adding ", (1.2)" after "section 12 (1),

(1.1)" .

Section 44 (2) is amended by adding the following paragraphs:

(

i) prescribing substances as quarry materials;

(

j) conferring on the commissioner the power to determine the moisture content of quarry material and, for quarry material having a moisture content greater than 15%, prescribing the means by which the amount of that quarry material, in relation to which amount a proportionate share is to be determined for the purposes of

section 2.3 (2), is to be calculated to account for that moisture content; .

Section 45 is amended by adding "(1.2)," after "section 12 (1),

(1.1)," .

Mining Tax Act

35 The Mining Tax Act, R.S.B.C. 1996, c. 295, is amended by adding the following section:

Transition

(1) In this section, "quarry material" means a mineral that is

(

a) limestone,

(

b) dolomite,

(

c) marble,

(

d) shale,

(

e) clay,

(

f) volcanic ash, or

(

g) diatomaceous earth.

(2) Despite any other provision of this Act, if, in the fiscal year of an owner that includes December 31, 2000, any of the owner's net income is derived from mining operations involving quarry material,

(

a) if the fiscal year ends on December 31, 2000, this Act applies to that fiscal year,

(

b) if the fiscal year ends after December 31, 2000, this Act applies to the fiscal year except that the amount of tax that the owner must pay under this Act for the fiscal year is the amount of tax that the owner would, without this paragraph, be obliged to pay under this Act for the fiscal year multiplied by the number of days in the fiscal year before January 1, 2001 and divided by the number of days in the fiscal year, and

(

c) this Act does not apply to any fiscal year of the owner after the fiscal year referred to in paragraph (

a) or (

b) of this subsection.

(3) Despite any other provision of this Act, if, in the fiscal year of an owner that includes December 31, 2000, none of an owner's net income is derived from mining operations involving quarry material, this Act does not apply to any fiscal year of the owner that begins on or after July 1, 2000.

(4) Nothing in this

section affects the application of this Act to fiscal years of an owner that end before December 31, 2000.

36 The Mining Tax Act is repealed.

Municipal Act

Section 356 (5) (

a) of the Municipal Act, R.S.B.C. 1996, c. 323, is repealed and the following substituted:

(

a) the holder or occupier is liable to real property tax for the portion of the calendar year the land was held or occupied, and .

Natural Resource Community Fund Act

Section 4 (

b) of the Natural Resource Community Fund Act, R.S.B.C. 1996, c. 331, is amended by striking out " Mining Tax Act; " .

Petroleum and Natural Gas Act

Section 1 of the Petroleum and Natural Gas Act, R.S.B.C. 1996, c. 361, is amended by repealing the definition of

"geophysical exploration" and substituting the following:

"geophysical exploration" means investigation of the subsurface by seismic, gravimetric, magnetic, electric and geochemical operations and by any other method approved by the commission, but does not include the use of geophysical well logs, vertical seismic profile surveys or other surveys obtained from a well; .

Range Act

Section 20 of the Range Act, R.S.B.C. 1996, c. 396, is amended

(

a) by repealing subsection (5) and substituting the following:

(5) When giving a consent referred to in subsection (2), the district manager may

(

a) impose those conditions and requirements on the consent that the district manager considers necessary or advisable, and

(

b) without notice and despite sections 35 to 38, cancel the licence or permit in respect of which the consent was given, if the district manager determines that the conditions and requirements imposed under paragraph (

a) of this subsection are not complied with. , and

(

b) in subsection (7) (

b) by striking out "paragraph (a)" and substituting "paragraph (

a) of this

subsection" .

Section 23 (1) is repealed and the following substituted:

(1) If a holder of a licence or permit transfers the licence or permit to a buyer or a lessee of land that has been made appurtenant to the licence or permit under sections 5 to 9.1 or to a buyer or a lessee of a business to which the licence or permit relates and

(

a) the sale is not completed, or

(

b) the lease is terminated or expires and is not renewed,

the district manager may

(

c) transfer the licence or permit back to the holder without the consent of the buyer or lessee,

(

d) impose on the transfer under paragraph (

c) those conditions and requirements that the district manager considers necessary or advisable, and

(

e) without notice and despite sections 35 to 38, cancel the licence or permit if the holder of the licence or permit does not comply with the conditions and requirements imposed under paragraph (

d) of this subsection.

School Act

Section 30 (3) (b) (

i) and (ii) of the School Act, R.S.B.C. 1996, c. 412, is repealed and the following substituted:

(

i) from the school district at large, in which case the school district is the trustee electoral area,

(ii) from a number of trustee electoral areas specified by the minister that are in total the entire school district, or

(iii) in another manner that is a combination of the methods under subparagraphs (

i) and (ii); .

Section 72 (4) is repealed.

Taxation (Rural Area) Act

Section 11 of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended

(

a) by repealing subsection (5) and substituting the following:

(5) An owner of farm land may apply in writing on or before July 2 to the Surveyor of Taxes for an extension of the time for payment of the taxes levied on the property for the current year if the taxes levied on that property for all previous years in a taxation notice under this Act have been paid and the owner

(

a) is producing seasonal crops or produce, and

(

b) is unable to pay the taxes levied on the land for the current year on or before July 2 of that year.

(5.1) If the Surveyor of Taxes is satisfied that an owner of farm land who has made application under subsection (5) meets the requirements of that subsection, the Surveyor of Taxes must grant the owner an extension of time for payment to October 31 of the year in which the taxes are first levied.

(5.2) If taxes remain unpaid after October 31 of the year referred to in subsection (5.1), a penalty of 10% of the unpaid taxes will be added to the amount of the unpaid taxes and the amount so added is, for all purposes, deemed to be part of the taxes. , and

(

b) by adding the following subsections:

(7) If an application is made under subsection (5) and an extension of time is granted for a tax year under subsection (5.1),

(

a) the application may be regarded by the Surveyor of Taxes as an application under subsection (5) for relief for subsequent tax years as well, and

(

b) the facts asserted in the application may be regarded by the Surveyor of Taxes as correctly stating the circumstances of the owner of the land in the subsequent tax years without further verification unless the Surveyor of Taxes has reason to believe that those circumstances have changed.

(8) If an owner of farm land has made an application under subsection (5) and the circumstances stated in the application change, the owner must report that change of circumstances to the Surveyor of Taxes promptly.

(9) If the Surveyor of Taxes has reason to believe that the circumstances of an owner of farm land have changed since that owner made an application under subsection (5), the Surveyor of Taxes may, by written notice to the owner of farm land, require that he or she

(

a) make a new application under subsection (5), or

(

b) pay the taxes levied in the taxation notice referred to in subsection (1) by the date referred to in that subsection.

Section 14 is amended

(

a) in subsection (1) by striking out "post office money order, postal note or express orders." and substituting "postal or express company money order or by electronic means in accordance with a regulation made under subsection

(1.1)." , and

(

b) by adding the following subsection:

(1.1) For the purposes of subsection (1), the Surveyor of Taxes may make regulations respecting the manner in which payment of taxes by electronic means is to be made and, despite

section 57 (2) (e), may define any word or expression used in this

section or the regulations under this

section that is not defined in this Act.

Transitional – Forest Act

Section 8 of this Act applies to a timber mark held under a certificate or renewal certificate issued under

section 85 of the Forest Act whether the certificate or renewal certificate was issued before or after the coming into force of the amendment to

section 83 made by

section 8 of this Act.

Transitional – re-enactment of

section 15 of the Land Act

Section 15 of this Act applies to a reservation made under

section 15 of the Land Act or under a former Act whether the reservation was made before or after the coming into force of

section 15 of this Act.

Transitional – re-enactment of

section 16 of the Land Act

Section 16 of this Act applies to a temporary withdrawal of Crown land made under

section 16 of the Land Act whether the reservation was made before or after the coming into force of

section 16 of this Act.

Transitional – amendment to

section 17 of the Land Act

Section 17 of this Act applies to a designation of Crown land under

section 17 of the Land Act whether the designation was made before or after the coming into force of

section 17 of this Act.

Transitional – Mining Tax Act

50 Despite the repeal of the Mining Tax Act, R.S.B.C. 1996, c. 295, that Act continues to apply, as though that Act had not been repealed, to and in respect of any person who has not fulfilled all of that person's obligations under that Act but only to the extent that the Act relates to the unfulfilled obligations.

Confirmation and validation of B.C. Reg. 346/99

(1) B.C. Reg. 346/99 is confirmed and validated, effective October 22, 1999.

(2) This

section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter because it makes no specific reference to that matter.

Commencement

(1) Sections 2, 3 to 5, 13, 20 to 34 and 37 come into force on January 1, 2001.

(2) Sections 14, 36, 38, 39, 42, 43 and 50 come into force by regulation of the Lieutenant Governor in Council.

(3) Section 35 is deemed to have come into force on July 1, 2000 and is retroactive to the extent necessary to give it effect on and after that date.

(4) Section 51 is deemed to have come into force on October 22, 1999 and is retroactive to the extent necessary to give it effect on and after that date.

Explanatory Notes

Animal Disease Control Act

(Ministry of Agriculture, Food and Fisheries)

SECTION 1: [Animal Disease Control Act, adds

section 20 (2) (z.7)] provides for exemptions

from licensing requirements of the Act.

Assessment Act

(Ministry of Municipal Affairs)

SECTION 2: [Assessment Act, repeals and replaces

section 26 (5)] adds a requirement for

assessment roll notes if Crown land ceases to be held or occupied by another

person.

Financial Disclosure Act

(Ministry of Attorney General)

SECTION 3: [Financial Disclosure Act, amends

section 1] adds and amends

definitions for

the purpose of making officials and employees of the Islands Trust subject to

the requirements of the Act.

SECTION 4: [Financial Disclosure Act, repeals and replaces

section 4 (b)] adds a

reference to local trust areas, to parallel the effect of the provision as it applies

to regional district officials and employees.

SECTION 5: [Financial Disclosure Act, repeals and replaces

section 6 (4)] adds a

reference to the trust council of the Islands Trust, to parallel the effect of the

provision as it applies to regional district employees.

Forest Act

(Ministry of Forests)

SECTION 6: [Forest Act, amends

section 54 (2)] authorizes the minister to delegate powers

under

section 54 (1) to any employee of the Ministry of Forests instead of only

to regional managers and district managers.

SECTION 7: [Forest Act, amends

section 55 (3) (b)] clarifies the reference to paragraph (a).

SECTION 8: [Forest Act, re-enacts

section 83] streamlines the provisions respecting the

duration of timber marks so that timber marks issued in respect of private land

expire when the licence or agreement respecting the land expires or is

otherwise terminated.

SECTION 9: [Forest Act, adds

section 85 (1) (c)] adds the authority to issue timber marks

to the holder of a woodlot licence if the registrar is satisfied that the licence

holder has the right to harvest the timber.

SECTION 10: [Forest Act, amends

section 90] authorizes the transfer of a timber mark if the

minister has consented or is deemed to have consented to the transfer of a

Forest Act agreement.

Forest Practices Code of British Columbia Act

(Ministry of Forests)

SECTION 11: [Forest Practices Code of British Columbia Act, repeals and replaces

section 27 (5)] increases the potential term of a range use plan from 5 years to

up to 10 years at the discretion of the district manager.

SECTION 12: [Forest Practices Code of British Columbia Act, amends

section 108]

clarifies that peace officers may carry out inspections under the section.

Islands Trust Act

(Ministry of Municipal Affairs)

SECTION 13: [Islands Trust Act, repeals

section 50] repeals the provision, the effect of

which is covered by the proposed amendments to the Financial Disclosure Act .

Job Protection Act

(Ministry of Employment and Investment)

SECTION 14: [ Job Protection Act , amends the Schedule] removes reference to the Mining

Tax Act to reflect the repeal of that Act by

section 36 of this Bill.

Land Act

(Ministry of Environment, Lands and Parks)

SECTION 15: [Land Act, re-enacts

section 15] clarifies that a land reservation may be for the

use of a government body and may authorize the government body to

construct, maintain or operate works, structures or other improvements on the

land.

SECTION 16: [Land Act, re-enacts

section 16] clarifies that a temporary withdrawal of land

from disposition under the Act by the minister may be for the use of a government

body and may authorize the government body to construct, maintain or

operate works, structures or other improvements on the land.

SECTION 17: [Land Act, adds

section 17 (1.1)] clarifies that the minister may impose terms

and conditions on a conditional withdrawal under

section 17.

SECTION 18: [Land Act, amends

section 32] deletes an obligation to send a copy of an application

for a disposition of Crown land to the minister and authorizes the

minister to waive the requirement that an applicant post a notice on the Crown

land if the posting of such a notice would be ineffective as public notice of the

application.

Land Survey Act

(Ministry of Environment, Lands and Parks)

SECTION 19: [Land Survey Act, re-enacts

section 12] converts a Lieutenant Governor in

Council authority to make regulations respecting integrated survey areas to a

Surveyor General power to simplify the enactment of integrated survey area

regulations.

Mineral Tax Act

(Ministry of Energy and Mines)

SECTION 20: [Mineral Tax Act, amends

section 1 (1)] re-enacts and adds

definitions applicable

to quarries.

SECTION 21: [Mineral Tax Act, amends

section 1.1] corrects a typographical error to

confirm that

section 13.1 of the Mineral Tax Act applies to placer gold mines

and placer gold mine operators.

SECTION 22: [Mineral Tax Act, enacts

section 1.2] enumerates the sections of the Mineral

Tax Act that are inapplicable to quarry operators and allows operators who

remove quarry materials and who had previously filed under the Mineral Tax

Act to elect to continue to file as a mine operator instead of as a quarry operator.

SECTION 23: [Mineral Tax Act, enacts

section 2.3] establishes the basis on which tax is

imposed in respect of quarries and establishes a 25 000 tonnes tax threshold.

SECTION 24: [Mineral Tax Act, amends

section 12]

(

a) and (

b) establish the requirement for the filing of a return by a quarry operator;

(

c) exempts a quarry operator from the requirement to file a return if the total quarry tonnage is below 25 000 tonnes;

(

d) requires a person who is managing a quarry operator's affairs to file a return;

(

e) and (

f) establish the period within which a quarry operator may amend a return.

SECTION 25: [Mineral Tax Act, amends

section 13.1] harmonizes the language of

section 13.1 of the Mineral Tax Act with the language of

section 13.2 of that

Act as enacted by this Bill.

SECTION 26: [Mineral Tax Act, enacts

section 13.2] establishes when quarry operators must

pay tax under the Mineral Tax Act.

SECTION 27: [Mineral Tax Act, amends

section 16 (1) and (2)] applies interest provisions

to returns required to be filed under the Mineral Tax Act in respect of a quarry

or quarries.

SECTION 28: [Mineral Tax Act, amends

section 18] applies penalty provisions to returns

required to be filed under the Mineral Tax Act in respect of a quarry or quarries.

SECTION 29: [Mineral Tax Act, amends

section 21]

(

a) and (

b) allow the commissioner of mineral tax to make an assessment of a quarry operator when no return is filed;

(

c) limits the period within which the commissioner may assess or reassess tax, interest or penalties or seek additional information to 6 years after the end of the calendar year in relation to which the action is to be taken;

(

d) includes, within the information contained on a notice of assessment, information applicable to quarry operators.

SECTION 30: [Mineral Tax Act, amends

section 22]

(

a) provides that quarry operators must retain their records for at least 7 years after the end of a calendar year for which the return has been filed;

(

b) allows the commissioner of mineral tax to make an assessment of the tax payable by all operators when records are inadequate or are not produced as required.

SECTION 31: [Mineral Tax Act, repeals and replaces

section 31 (a)] provides that taxes

imposed or assessed under the Mineral Tax Act form a lien and charge on the

entire assets of the operator of a quarry on the last day of the calendar year in

relation to which the tax is imposed.

SECTION 32: [Mineral Tax Act, amends

section 39 (4)] provides that the failure of a quarry

operator to deliver a return as required by

section 12 (1.2) of the Mineral Tax

Act , as enacted by

section 24 (

b) of this Bill, constitutes an offence.

SECTION 33: [Mineral Tax Act, adds

section 44 (2) (

i) and (j)] provides to the Lieutenant

Governor in Council the ability to prescribe substances as quarry materials, and

to prescribe, in relation to quarry materials that have high moisture content, a

reduced tonnage figure to reflect that moisture content.

SECTION 34: [Mineral Tax Act, amends

section 45] allows the minister to prescribe the form

of return required to be completed by a quarry operator.

Mining Tax Act

(Ministry of Energy and Mines)

SECTION 35: [Mining Tax Act, enacts

section 48] exempts mine owners from tax under the

Mining Tax Act effective January 1, 2001 if, on December 31, 2000, they derive

some income from the mining of quarry materials as defined in

section 48 of

that Act, as enacted by

section 35 of this Bill, and for fiscal years commencing

after July 1, 2000 for owners who, on December 31, 2000, do not derive some

income from the mining of those quarry materials.

SECTION 36: [Mining Tax Act, repeals the Act] is self explanatory.

Municipal Act

(Ministry of Municipal Affairs)

SECTION 37: [Municipal Act, repeals and replaces

section 356 (5) (a)] makes persons liable

for property tax on Crown land only in relation to the proportion of the year

they held or occupied the Crown land.

Natural Resource Community Fund Act

(Ministry of Employment and Investment)

SECTION 38: [Natural Resource Community Fund Act, amends

section 4 (b)] removes

reference to the Mining Tax Act to reflect the repeal of that Act by

section 36

of this Bill.

Petroleum and Natural Gas Act

(Ministry of Energy and Mines)

SECTION 39: [Petroleum and Natural Gas Act, amends

section 1] repeals and replaces the

definition of "geophysical exploration" to clarify that approvals of certain

types of investigative operations in wells can be handled in a more expeditious

manner than that required for normal geophysical exploration projects.

Range Act

(Ministry of Forests)

SECTION 40: [Range Act, amends

section 20] provides authority to add conditions to and to

cancel licences and permits consistent with the similar provisions of

section 20 (7) of the Range Act and

section 55 (3) of the Forest Act and clarifies

a reference in

section 20 (7).

SECTION 41: [Range Act, repeals and replaces

section 23 (1)] provides authority to add

conditions to and to cancel licences consistent with the similar provisions of

section 20 (7) of the Range Act and

section 55 (3) of the Forest Act.

School Act

(Ministry of Education)

SECTION 42: [School Act, amends

section 30 (3) (b)] permits the minister to determine the

type of trustee representation for a school district that is most suitable to its

needs.

SECTION 43: [School Act, repeals

section 72 (4)] repeals the requirement that school boards

routinely deliver records of the matters discussed and decisions made in board

meetings.

Taxation (Rural Area) Act

(Ministry of Finance and Corporate Relations)

SECTION 44: [Taxation (Rural Area) Act, amends

section 11] provides that if an owner of

farm land who produces seasonal crops or produce applies for deferral of taxes,

the Surveyor of Taxes may treat the application as applying to subsequent tax

years as well.

SECTION 45: [Taxation (Rural Area) Act, amends

section 14] expands the means of making

tax payments to include prescribed electronic means, and authorizes the

Surveyor of Taxes to make regulations respecting payments by electronic

means.

SECTION 46: [Transitional – Forest Act] provides that the amendments to

section 83 of the

Forest Act made by

section 8 of this Bill apply to a timber mark issued under

section 85 whether issued before or after the coming into force of the amendment.

SECTION 47: [Transitional – re-enactment of

section 15 of the Land Act] provides that the

re-enacted

section 15 applies to a reservation made under the

section as it read

before being re-enacted by this

section or under a former Act whether reserved

before or after the re-enactment of

section 15 comes into force.

SECTION 48: [Transitional – re-enactment of

section 16 of the Land Act] provides that the

re-enacted

section 16 applies to a withdrawal of land from disposition under

the Act made under the

section as it read before being re-enacted by this

section, whether withdrawn before or after the re-enactment of

section 16

comes into force.

SECTION 49: [Transitional – amendment to

section 17 of the Land Act] provides that the

applies to a designation under

section 17 whether designated before or after the

amendment to

section 17 comes into force.

SECTION 50: [Transitional – Mining Tax Act] provides that the Mining Tax Act will

continue to apply, despite its repeal, to persons who incurred obligations under

that Act before its repeal.

SECTION 51: [Confirmation and validation of B.C. Reg. 346/99] validates a regulation that

is replaced by an amendment in this Bill to the Taxation (Rural Area) Act.

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© 2000: Queen's Printer, Victoria, British Columbia, Canada