5th Session, 42nd Parliament

(2024) FOR REPORT

The following electronic version is for informational purposes only.

The printed version remains the official version.

Certified correct as amended in Committee of the Whole on the 9th day of April, 2024

Seunghee Suzie Seo, Law Clerk

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

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

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

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 ; .

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

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 ".

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

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

Section 19 (1) is amended by repealing the

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

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.

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

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

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.

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 ".

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 ".

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

Assessment Authority Act

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" .

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 ".

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).

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

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

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 ".

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

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; .

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.

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.

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

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 ".

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 ".

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; .

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% × 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 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.

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, ".

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.

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; .

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.

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

section 56 (3) ".

Section 57 (1) is amended by striking out "

section 56 " and substituting "

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

a) or (7) (a) ".

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.

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 ".

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

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.

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.

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

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 ".

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% ".

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% ".

Section 17 (

a) and (

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

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% ".

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.

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

section 75 (2) ".

Section 76 (1) is amended by striking out "

section 75 " and substituting "

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

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.

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.

Section 84 (15) (

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

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

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

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 .

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.

Section 6.1 is repealed.

58 The heading to Division 3 of

Part 3 is repealed and the following substituted:

Division 3 – Audits, Repayment and Appeals .

Section 17.11 (1) (

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

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

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" .

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 ".

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 .

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 ".

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 ".

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

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 ".

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 ".

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

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 ".

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).

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

Income Tax Act

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.

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.

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.

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 × (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 × (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) ".

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; .

Section 29 (1) (

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

Section 29 (1) (

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

section 152 (1), ".

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

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

Section 48 (6) (

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

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); .

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 ".

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

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

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

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 .

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

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 .

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.

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

section 17 (1) ".

Section 18 (1) is amended by striking out "

section 17 (3) " and substituting "

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

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.

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.

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

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, .

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.

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

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

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 ".

Section 374 (10) (b) (

i) is repealed.

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 ".

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, ".

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.

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.

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.

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" .

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

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.

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

section 23 (2) ".

Section 24 (1) is amended by striking out "

section 23 (4) " and substituting "

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

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.

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.

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

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; .

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 ".

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

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.

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 ".

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, .

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 .

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 .

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

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.

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

section 26 (2) ".

Section 27 (1) is amended by striking out "

section 26 (4) " and substituting "

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

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.

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.

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

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 ".

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 ".

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 ".

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 ".

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; .

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

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% × 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 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% × 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

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.

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.

Section 50 (1) (

d) is repealed and the following substituted:

(

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

section 42, 43, 44, 45, 45.3, 45.4, 45.5, 45.51, 45.6, 45.7, 45.8, 45.9, 46.1, 48 or 48.1; .

Section 50 is amended

(

a) by repealing subsection (4) (

b) and substituting the following:

(

b) subject to subsections (5) and (6), either

(

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:

(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 estimate or an amount imposed.

(4.2) If the director does not change an assessment, decision, estimate or amount imposed, or the nature of an assessment, after a reconsideration under subsection (4) (b) (ii), the director 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.

Section 50.1 (1) is amended by adding " or (4.3) " after "

section 50 (2) ".

Section 51 (1) is amended by striking out "

section 50 (4) " and substituting "

section 50 (4) (b) (i) ".

Section 51 (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.

Section 57.1 is amended

(

a) in subsection (10) by adding " , in a manner specified by the director, " after " required by the director ", and

(

b) in subsection (13) (

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

Section 63.1 (1) is amended by adding " , in a manner specified by the director, " after " require from any person ".

Section 64 is amended

(

a) by repealing subsection (4) (c.1),

(

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

(5) An individual who commits an offence under subsection (4) 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.

(5.1) A corporation that commits an offence under subsection (4) 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 (6) and substituting the following:

(6) In a prosecution under subsection (4), a certificate signed by the director stating the amount of tax or security referred to in subsection (5) or (5.1) is evidence of the amount of tax or security referred to in the applicable subsection.

147 The following

section is added:

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

64.2

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

(a)

section 41 (2) (a);

(b)

section 41 (5);

(c)

section 41 (6) (

a) or (b);

(

d) section 63.1 (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.

Section 71 is amended by adding the following subsection:

(4.1) For the purposes of a regulation under subsection (2) (y), the regulation 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.

149 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.

Municipalities Enabling and Validating Act (No. 4)

Section 9 of the Municipalities Enabling and Validating Act (No. 4), S.B.C. 2011, c. 14, is amended

(

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

(1) In this section, "regional district" means the Kitimat-Stikine Regional District. ,

(

b) in subsection (3) by striking out " The regional district may enter into a Services and Requisitions Agreement " and substituting " The regional district may enter into an agreement with the Nis g a'a Nation ", and

(

c) in subsection (5) by striking out " the Services and Requisitions Agreement " and substituting " an agreement under subsection (3) of this

section ".

Nis g a'a Final Agreement Act

151 The heading to

Part 2 of the Nis g a'a Final Agreement Act, S.B.C. 1999, c. 2, is repealed and the following substituted:

Part 2 – Property Taxation Before 2025 Taxation Year .

Section 10.01 is amended by repealing the definition of "Nis g a'a land registry" .

153 The following

section is added:

Application of

Part 2

10.011

Part 2 applies for the purposes of a taxation year before the 2025 taxation year.

Section 70 is repealed.

155 The following

Part is added:

Part 3 – Property Taxation In and After 2025 Taxation Year

Definitions for

Part 3

71 In this Part:

"amount owing" , in relation to the Nis g a'a Lisims Government, means an amount of property taxes, together with any applicable interest or penalties, owing to the Nis g a'a Lisims Government;

"non-citizen" means a person, other than a Nis g a'a citizen, who holds an interest in real property within Nis g a'a Lands;

"property taxes" means taxes, imposed on any basis, in relation to real property, including, without limitation, any of the following:

(

a) the value of land or the value of improvements on or in the land, or both;

(

b) a single amount for each parcel of land;

(

c) a single amount for the taxable area of a parcel of land;

(

d) a single amount for the taxable frontage of a parcel of land;

"real property tax agreement" means an agreement referred to in

section 74 (1) [real property tax agreement] , including any amendments to the agreement that are made in accordance with the agreement's terms and published under

section 74 (2);

"real property tax law" means a law of the Nis g a'a Lisims Government

(

a) enacted under

section 75 (1) [authority to impose property taxes] by which property taxes are imposed on the interests of non-citizens in real property within Nis g a'a Lands, or

(

b) enacted under the Nis g a'a Final Agreement by which property taxes are imposed on the interests of Nis g a'a citizens in real property within Nis g a'a Lands.

Application of

Part 3

Part 3 applies for the purposes of the 2025 taxation year and each subsequent taxation year.

General exemption from property taxes imposed under provincial enactments

73 Despite any other Act, property taxes may not be imposed on interests in real property within Nis g a'a Lands except under this Act or the Nis g a'a Final Agreement.

Real property tax agreement

(1) On the written request of the Nis g a'a Nation, the minister must make all reasonable efforts to negotiate and attempt to reach an agreement with the Nis g a'a Nation in relation to the following:

(

a) the authority of the Nis g a'a Lisims Government to impose property taxes on the interests of non-citizens in real property within Nis g a'a Lands;

(

b) the interests in real property to which the authority referred to in paragraph (

a) applies.

(2) The minister must publish in the Gazette a real property tax agreement referred to in subsection (1) and, if the real property tax agreement is amended or terminated in accordance with its terms, notice of its amendment or termination.

Authority to impose property taxes

(1) If the Nis g a'a Nation has entered into a real property tax agreement, the Nis g a'a Lisims Government may, by law and in accordance with the terms of that agreement, impose property taxes on the interests of non-citizens in real property within Nis g a'a Lands.

(2) Property taxes imposed under a law of the Nis g a'a Lisims Government are deemed to have been imposed on January 1 of the year in which the law is enacted, unless expressly provided otherwise by the law under which they are imposed.

Nis g a'a Lisims Government real property tax law

(1) A real property tax law enacted under

section 75 (1) must do all of the following:

(

a) specify the basis on which a property tax is imposed;

(

b) set the rate or amount of a property tax;

(

c) provide for the collection of a property tax;

(

d) provide for a tax roll and establish a procedure to correct and update the tax roll;

(

e) provide for the preparation and delivery of notices to each person named in the tax roll and, on request of a holder of a registered charge, to the holder of the charge;

(

f) specify the grounds on which complaints may be made and establish procedures for hearing and determining those complaints;

(

g) establish procedures for refunding overpayment of property tax;

(

h) include a requirement that, on request by any person, the administrator of the tax must give to the person a certificate containing the following information:

(

i) the amount of unpaid taxes imposed in relation to specified property;

(ii) any applicable penalties and interest;

(iii) the name of the person who owes the unpaid taxes;

(iv) if the specified property has been sold or forfeited, the time, if any remaining, for redemption and the amount required to redeem it;

(

i) include a requirement that, on demand and without charge, the administrator of the tax must give the registered owner of real property and any other person named in the tax roll in relation to the real property whichever of the following is applicable to the property:

(

i) a written statement showing the amount of all unpaid property taxes;

(ii) a certificate that all property taxes, interest and penalties imposed in relation to the real property identified in the certificate have been fully paid.

(2) A certificate issued under subsection (1) (

h) is evidence of the debt of the person named in the certificate.

(3) Without limiting subsection (1), a real property tax law enacted under

section 75 (1) may do anything the Nis g a'a Lisims Government considers necessary for the administration and enforcement of the property tax imposed under the law, including, without limitation, any of the following:

(

a) provide exemptions from property taxes imposed by the Nis g a'a Lisims Government;

(

b) provide for grants to offset amounts of property taxes payable by non-citizens;

(

c) require a non-citizen who is the registered owner of property to provide information respecting the property;

(

d) specify information respecting real property, or interests in real property, that is liable to valuation, classification or taxation that may or must be provided by a person and the manner in which the information may or must be provided;

(

e) provide for the imposition of penalties and interest in relation to

(

i) property taxes paid after the due date established by the law, or

(ii) the failure by a person to provide information required by the law to be provided;

(

f) provide for the recovery of property taxes and penalties and interest imposed in relation to property taxes.

(4) If, under subsection (3) (e), a real property tax law provides for the imposition of interest, the law must establish the interest rate and the manner of calculating interest.

(5) In making a real property tax law, the Nis g a'a Lisims Government may

(

a) make different provisions for different persons, places, things or circumstances or for different classes of persons, places, things or circumstances, and

(

b) establish different classes of persons, places, things or circumstances.

Property valuation

(1) If a real property tax law enacted under

section 75 (1) imposes property taxes on the basis of property value, the law must either

(

a) adopt the Assessment Act and the regulations under it, 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, or

(

b) establish a complete system for the purpose of valuing interests in real property within Nis g a'a Lands.

(2) If, under subsection (1) (a), a real property tax law adopts the Assessment Act and the regulations under it, the following enactments apply in their entirety and as amended from time to time for the purposes of assessing and taxing interests in real property within Nis g a'a Lands:

(

a) the Manufactured Home Tax Act and the regulations under it;

(

b) the Tourist Accommodation (Assessment Relief) Act and the regulations under it.

Agreements with British Columbia Assessment Authority

(1) In this section:

"assessment" means, as the context requires,

(

a) an assessment as defined in

section 1 (1) of the Assessment Act , or

(

b) an assessment under a real property tax law that provides for a valuation of real property, a classification of real property corresponding to a classification under the Assessment Act , or both;

"authority" means the British Columbia Assessment Authority.

(2) This

section applies if

(

a) a real property tax law establishes a complete system for the purpose of valuing interests in real property within Nis g a'a Lands,

(

b) the Nis g a'a Nation enters into an agreement with the authority under which the authority prepares an assessment roll for the Nis g a'a Nation,

(

c) the real property tax law provides for the application of the Assessment Act for the purpose of making a complaint against the assessment roll, and

(

d) a complaint against the assessment roll can be made on one or more of the grounds set out in

section 32 (1) (

a) to (e) [complaints respecting completed assessment roll] of the Assessment Act .

(3) For the purposes of subsection (2) (

d) of this section, a complaint may be made against the assessment roll on a ground set out in

section 32 (1) (c), (

d) or (

e) of the Assessment Act only if the real property tax law provides for the following, as applicable:

(

a) the valuation of real property in the same manner as the valuation of property under

Part 3 [Valuation] of the Assessment Act ;

(

b) the classification of at least 2 classes of real property in the same manner as the classification of real property under

Part 3 of the Assessment Act ;

(

c) an exemption from assessment or taxation that is the same as, or substantially similar to, an exemption from assessment or taxation under another enactment.

(4) The following provisions of the Assessment Act apply in respect of an assessment roll of the Nis g a'a Lisims Government prepared under an agreement referred to in subsection (2) (

b) of this section:

(

a) sections 10 [errors and omissions in completed assessment roll] , 11 [validity as confirmed by review panel] , 12 [supplementary roll] and 13 (2) [complaint in respect of supplementary assessment roll] ;

(

b) Part 4 [Property Assessment Review Panels] ;

(

c) Part 5 [Property Assessment Appeal Board] ;

(

d) Part 6 [Appeals to the Board from Review Panel Decisions] ;

(

e) Part 7 [References and Stated Cases on Appeal] ;

(

f) section 67 [open hearings] .

(5) In applying a provision of the Assessment Act referred to in subsection (4), without limiting the necessary changes,

(

a) a reference to an assessment roll in the provision is to be read as a reference to, as applicable,

(

i) an assessment roll completed under an agreement referred to in subsection (2) (

b) of this section,

(ii) an assessment roll referred to in subparagraph (

i) that has been revised or amended in accordance with

section 10 or 42 [amendment of assessment roll] of the Assessment Act as those sections apply for the purposes of this section, or

(iii) an assessment roll prepared under an agreement referred to in subsection (2) (

b) of this

section in accordance with

section 12 of the Assessment Act as that

section applies for the purposes of this section,

(

b) a reference to an owner in the provision is to be read as a reference to a person whose interests in real property within Nis g a'a Lands are subject to assessment by the Nis g a'a Lisims Government,

(

c) a reference to land or improvements or both in the provision is to be read as a reference to the interests in real property, within Nis g a'a Lands, that are subject to assessment by the Nis g a'a Lisims Government,

(

d) a reference to an assessment in the provision is to be read as a reference to an assessment as defined in subsection (1) of this section, and

(

e) a reference to actual value or assessed value in the provision is to be read as a reference to value in accordance with a real property tax law.

Nis g a'a Lisims Government delegation

79 The Nis g a'a Lisims Government may, by law and to the extent authorized by the real property tax agreement, delegate the Nis g a'a Lisims Government's authority under this Act, including its law-making authority.

Exemptions from Nis g a'a Lisims Government taxation

(1) In this section, "local authority" has the same meaning as in

section 1 of the

Schedule to the Community Charter .

(2) The following interests in real property within Nis g a'a Lands are exempt from taxation by the Nis g a'a Lisims Government:

(

a) interests in real property vested in or held by the government or its agent;

(

b) interests in real property vested in or held by a local authority;

(

c) interests in real property vested in or held by the government or its agent jointly with a local authority;

(

d) interests in real property vested in or held by a local authority jointly with another local authority.

Recovery of property taxes

(1) This

section applies in relation to a real property tax law enacted under

section 75 (1).

(2) If a real property tax law authorizes a tax sale, by public auction, of the fee simple or leasehold interest in real property, the law must provide for the giving of advance notice of the tax sale to all of the following:

(

a) each person named in the tax roll in relation to the interest in real property subject to the tax sale;

(

b) each person who holds a registered lien or charge on land subject to the tax sale;

(

c) each person who is a registered owner of the interest in real property subject to the tax sale.

(3) If a real property tax law authorizes a tax sale, by public auction, or provides for forfeiture of the fee simple or leasehold interest in real property, the law must provide for both of the following:

(

a) a right of redemption on payment of an amount owing by or on behalf of the person whose property is to be sold or forfeited;

(

b) in the case of a sale, payment, by the Nis g a'a Nation to the person who was the registered owner of the property at the time of the sale, of the proceeds of the sale less all of the following:

(

i) the total amount of costs in relation to the sale;

(ii) amounts owing;

(iii) amounts that are owing to creditors with priority over the registered owner;

(iv) amounts of unpaid fees referred to in

section 82 (2) (b).

Special fees may be collected as property taxes

(1) In this section, "fee" means a fee imposed under a law of the Nis g a'a Lisims Government or a Nis g a'a Village Government for work done or services provided to real property within Nis g a'a Lands.

(2) A real property tax law of the Nis g a'a Lisims Government may provide that a fee

(

a) may be collected in the same manner as property taxes, and

(

b) if unpaid, may be recovered in the same manner as an amount owing.

Alternative remedies

83 A real property tax law may provide that remedies available to the Nis g a'a Lisims Government for the recovery of an amount owing to the Nis g a'a Lisims Government or the recovery of a fee, as defined in

section 82 (1), owing to the Nis g a'a Lisims Government or a Nis g a'a Village Government may be exercised separately, concurrently or cumulatively.

Authority to discontinue service

(1) A law of the Nis g a'a Lisims Government or a Nis g a'a Village Government may establish circumstances in which the applicable Nis g a'a Government may discontinue providing a utility or other service to specific real property or a specific person within Nis g a'a Lands

(

a) because of unpaid property taxes or fees in relation to the service, or

(

b) because of non-compliance with the rules established by Nis g a'a law or contract respecting the use of the service.

(2) A law under subsection (1)

(

a) must provide for giving reasonable notice before the service is discontinued, and

(

b) in relation to a discontinuation under subsection (1) (b), must include provision for the persons affected by the discontinuation to have an opportunity to make representations to the Nis g a'a Lisims Government or the Nis g a'a Village Government, as applicable.

Provincial payments in relation to Nis g a'a Lisims Government grants

(1) This

section applies in relation to the Nis g a'a Lisims Government for a taxation year in which the Nis g a'a Lisims Government provides to persons resident within Nis g a'a Lands a grant in place of a grant under the Home Owner Grant Act .

(2) In this section:

"eligible grant amount" means the lesser of the following:

(

a) the total of all amounts each of which is an amount of a grant that a person resident on Nis g a'a Lands would have been entitled to apply for and receive under the Home Owner Grant Act had that person's interest in land and improvements within Nis g a'a Lands been subject to taxation under the School Act ;

(

b) the total of all amounts each of which is an amount of a grant that the Nis g a'a Lisims Government provides to a person resident within Nis g a'a Lands in place of a grant under the Home Owner Grant Act ;

"school tax amount" means the total of all amounts each of which is an amount of taxes that would have been payable by the person resident on Nis g a'a Lands under the School Act had that person's interest in land and improvements within Nis g a'a Lands been subject to taxation under the School Act .

(3) In accordance with the real property tax agreement, the minister charged with the administration of the Financial Administration Act may pay, out of the consolidated revenue fund, to the Nis g a'a Nation for a taxation year the amount, if any, by which the eligible grant amount exceeds the school tax amount.

Application of Municipal Finance Authority Act

86 The Municipal Finance Authority Act does not apply in relation to Nis g a'a Lands.

Application of Offence Act

Section 5 of the Offence Act does not apply to this Part.

Regulations

(1) The Lieutenant Governor in Council may make regulations referred to in

section 41 of the

Interpretation Act .

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations in respect of any matter necessary for more effectively bringing into operation the provisions of this Part and for facilitating the transition from taxation by the Nis g a'a Lisims Government under

Part 2 of this Act to taxation by the Nis g a'a Lisims Government under

Part 3 of this Act.

(3) A regulation under subsection (2) may be made retroactive to a date not earlier than the date this

section comes into force, and if made retroactive is deemed to have come into force on the specified date.

(4) The authority to make or amend a regulation under subsection (2), but not the authority to repeal a regulation under that subsection, ends on December 31, 2025.

Police Act

Section 66.2 (1) of the Police Act, R.S.B.C. 1996, c. 367, 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; ,

(

b) by repealing the definition of "Nis g a'a pipeline lands" ,

(

c) in paragraph (

b) of the definition of "owner" by striking out " a taxing treaty first nation " and substituting " a treaty first nation ",

(

d) in paragraphs (

a) and (

b) of the definition of "police taxes" by striking out " taxing treaty first nation " wherever it appears and substituting " treaty first nation ",

(

e) in paragraph (

c) of the definition of "police taxes" by striking out everything after " by notice under

section 66.4 (1) (b) ", and

(

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

Section 66.2 (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 ".

Section 66.21 is amended

(

a) in subsection (1) (

a) and (

b) by striking out " a taxing treaty first nation " and substituting " a treaty first nation " and by striking out " other than Nis g a'a pipeline lands ", and

(

b) by repealing subsection (1.1).

Section 66.3 is amended

(

a) by repealing subsection (6) (