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1997 Legislative Session: 2nd Session, 36th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE ANDREW PETTER

MINISTER OF FINANCE AND

CORPORATE RELATIONS AND

MINISTER RESPONSIBLE FOR

INTERGOVERNMENTAL RELATIONS

BILL 2 – 1997

BUDGET MEASURES IMPLEMENTATION ACT, 1997

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province

of British Columbia, enacts as follows:

Agricultural Credit Act

Section 8 of the Agricultural Credit Act, R.S.B.C. 1996, c. 9, is repealed.

Assessment Authority Act

Section 17 of the Assessment Authority Act, R.S.B.C. 1996, c. 21, is amended by adding

the following subsections:

(5) Each year before December 31, the Minister of Municipal Affairs and Housing

may submit a requisition to the authority for the amount required to cover the

anticipated costs to the government, for its next fiscal year, of appeals under the

Assessment Act to the Courts of Revision and the Assessment Appeal Board.

(6) Subject to subsection (7), the authority must pay the amount requisitioned under

subsection (5) to the government in quarterly instalments, with the first

instalment due on June 30 in the year for which the requisition is made.

(7) The Minister of Municipal Affairs and Housing may require the authority to

adjust the final instalment for a fiscal year such that the total amounts paid for the

fiscal year cover the actual costs of the appeals referred to in subsection (5) for

that fiscal year.

(8) An amount requisitioned under subsection (5), as adjusted under subsection (7),

is deemed to be part of the annual operating and capital expenses of the authority

for the purposes of this section.

Financial Administration Act

3 The Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by adding the

following:

Staff utilization

11.1

(1) In this section, "staff" means those individuals employed by the government

whose salaries are paid directly out of an appropriation.

(2) When the Minister of Finance and Corporate Relations presents the estimates of

revenue and expenditure for a fiscal year to the Legislative Assembly, the

minister must also present a

schedule showing authorized staff utilization for that

fiscal year.

(3) Total actual staff utilization for a fiscal year must not exceed authorized staff

utilization set out in the estimates of revenue and expenditure for that year, except

with the approval of the Lieutenant Governor in Council.

(4) The public accounts for a fiscal year must include a

schedule showing actual staff

utilization for that fiscal year.

Section 23 (6) to (8) is repealed.

Section 48 (2) (

c) is amended by adding "except for management fees or financial services

fees deducted in relation to expenditures incurred by the office of the chief investment

officer" after "section 47 (4) to (6)".

Fire Services Act

Section 37 of the Fire Services Act, R.S.B.C. 1996, c. 144, is amended

(

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

(1) In this section:

"commissioner" means commissioner as defined in the Insurance Premium Tax

Act;

"property insurance" means insurance against the loss of, or damage to, property

but does not include aircraft insurance, automobile insurance or hail insurance

within the meaning of the Insurance Companies Act (Canada). , and

(

b) in subsection (2) by striking out "policies insuring property against a fire hazard

located in British Columbia, other than automobiles," and substituting "policies of

property insurance, in respect of property located in British Columbia," .

Grazing Enhancement Special Account Act

Section 5 of the Grazing Enhancement Special Account Act, R.S.B.C. 1996, c. 175, is

repealed and the following substituted:

Sunset provision

5 This Act, except

section 6, is repealed on March 31, 2005.

Hotel Room Tax Act

Section 17 of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is amended

(

a) by adding the following subsection:

(3.1) If it appears from an inspection, audit or examination or from other information

available to the director that a person has received a refund of tax under this Act

that was in excess of the refund amount that was due to the person, the director

must make an assessment against the person in an amount equal to the excess

amount refunded plus interest at the rate prescribed by the Lieutenant Governor

in Council. ,

(

b) in subsection (4) by striking out "subsection (3) (b)" and substituting "subsection

(3) (

b) or (3.1)", and

(

c) in subsection (9) by striking out "subsection (3)" and substituting "subsection (3)

or (3.1)".

Section 18 (1) (

b) is amended by striking out "17 (3)" and substituting "17 (3) or (3.1)".

Industrial Development Incentive Act

Section 3 (2) (

b) of the Industrial Development Incentive Act, R.S.B.C. 1996, c. 221, is

amended by striking out "$400 million." and substituting "$450 million."

Insurance Premium Tax Act

11 Sections 17 (1) and 18 (3) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is

amended by striking out "60" wherever it appears and substituting "90".

Local Government Grants Act

Section 2 of the Local Government Grants Act, R.S.B.C. 1996, c. 275, is repealed.

Section 3 is repealed and the following substituted:

Unconditional grants

3 Without limiting

section 1, the amount of a class of unconditional grants may be

determined on the basis of one or more of the following, as prescribed by regulation,

but subject to any minimum or maximum prescribed by regulation:

(

a) a fixed amount for each municipality or regional district;

(

b) the population of a municipality or regional district;

(

c) the total annual expenditures or revenues of a municipality or regional

district;

(

d) the converted value of land and improvements within a municipality or

regional district, within the meaning of

section 820 of the Municipal Act;

(

e) any other prescribed basis.

Section 6 is repealed and the following substituted:

Consultation with local governments

6 At least annually, the minister must consult with representatives of the Union of

British Columbia Municipalities regarding the administration of grants under this Act.

Section 7 (2) is amended

(

a) by repealing paragraph (

d) and substituting the following:

(

d) specifying conditions on which a grant may be paid and making a grant

subject to further conditions specified by the minister; , and

(

b) by repealing paragraph (h).

Logging Tax Act

16 Sections 23 (2) and 24 (3) of the Logging Tax Act, R.S.B.C. 1996, c. 277, is amended by

striking out "60" and substituting "90".

Mining Tax Act

17 Sections 23 (1) and 24 (3) of the Mining Tax Act, R.S.B.C. 1996, c. 295, is amended by

striking out "60" and substituting "90".

Motor Fuel Tax Act

18 The definition of "coloured fuel" in

section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996,

c. 317, is amended by adding "and" at the end of paragraph (

a) and by repealing

paragraph (b).

19 The following

section is added:

Tax on alcohol based fuel and compressed natural gas

3.1

(1) Subject to subsection (2), alcohol based

fuel and compressed natural gas are deemed to be liable to be taxed under this

Act.

(2) Fuel described in subsection (1) is exempt from tax payable under this Act when

purchased to propel a motor vehicle.

Section 9 (

e) is repealed and the following substituted:

(

e) if the natural gas is used or purchased for use in a stationary internal

combustion engine that compresses gas or pumps oil for transmission

through pipes, 1.9¢ on every 810.32 litres, at standard reference conditions,

of natural gas used or purchased by the person, .

Section 22 (1) is repealed and the following substituted:

(1) If a person has paid tax imposed under

section 4 or 10 in respect of fuel used for

a purpose for which coloured fuel is authorized to be used under

section 15 (1)

(d), (

e) or (

h) or in respect of fuel used in a family farm truck while being operated

internationally for the purpose specified in

section 15 (1) (j), the director must

pay to that person from the consolidated revenue fund a refund equal to the

difference between the tax paid on the fuel under

section 4 or 10 and the tax that

would have been payable under

section 5 had the fuel been coloured fuel.

Section 43 is amended by adding the following subsection:

(2.1) If it appears from an inspection, audit or examination or from other information

available to the director that a person has received a refund of tax under this Act

that was in excess of the refund amount that was due to the person, the director

must make an assessment against the person in an amount equal to the excess

amount refunded plus interest at the rate prescribed by the Lieutenant Governor

in Council.

Municipal Act

Section 339 of the Municipal Act, R.S.B.C. 1996, c. 323, is amended

(

a) by repealing subsection (1) (

q) and substituting the following:

(

q) to the extent established by subsection (3), land and improvements that were

exempted for the 1996 taxation year under

section 339 (1) (

q) as it read

before its replacement by this paragraph, if

(

i) the land and improvements were exempted under that provision for

the 1996 taxation year on final determination under the Assessment

Act, and

(ii) as applicable,

(

A) for an exemption in relation to land only, the land continues to

be exclusively or primarily used for the purpose of abating

pollution,

(

B) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the purpose of abating pollution, or

(

C) for an exemption in relation to land and improvements, the land

and improvements continue to be exclusively or primarily used

for the purpose of abating pollution; , and

(

b) by adding the following subsections:

(3) The amount of an exemption under subsection (1) (

q) for a taxation year is limited

to the portion of the assessed value of land and improvements that is the least of

the following:

(

a) the portion that the assessment commissioner, in his or her discretion,

determines is attributable to the use of pollution abatement for that taxation

year, subject to final determination under the Assessment Act;

(

b) the portion that was exempted under subsection (1) (

q) for the immediately

preceding taxation year on final determination under the Assessment Act ;

(

c) the portion that was exempted for the 1996 taxation year on final determination under the Assessment Act .

(4) In this section, "final determination under the Assessment Act " means a determination on the assessment

roll for a taxation year, subject to any change that is finally determined under

the Assessment Act by supplementary assessment roll, by correction of

a Court of Revision, on complaint to a Court of Revision or on further appeal.

Property Transfer Tax Act

Section 14 (1) of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is amended by

repealing the definition of "family farm corporation" and substituting the following:

"family farm corporation" means a corporation of which the principal activity is

farming farm land; .

Section 14 (3) is amended

(

a) in paragraph (f) (

i) by adding "is the sole shareholder or" after "the transferor" , and

(

b) in paragraph (g) (

i) by adding "is the sole shareholder or" after "the transferee".

Public Service Labour Relations Act

Section 1 (1) of the Public Service Labour Relations Act, R.S.B.C. 1996, c. 388, is

amended in paragraph (

q) of the definition of "employee" by adding "the Office of the

Chief Investment Officer," after "the Treasury Board Staff Division,".

Shelter Aid for Elderly Renters Act

Section 2 (5) of the Shelter Aid for Elderly Renters Act, R.S.B.C. 1996, c. 424, is repealed

and the following substituted:

(5) The eligibility committee may delegate its powers, duties and functions to

persons who are appointed to administer this Act.

Section 5 is repealed and the following substituted:

Employees

5 The employees required for the administration of this Act may be appointed.

Social Service Tax Act

Section 80 (1) (

a) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by

striking out "$1" and substituting "$10".

Section 115 is amended by adding the following subsection:

(4.1) If it appears from an inspection, audit or examination or from other information

available to the commissioner that a person has received a refund of tax under this

Act that was in excess of the refund amount that was due to the person, the

commissioner must make an assessment against the person in an amount equal to

the excess amount refunded plus interest at the rate prescribed by the Lieutenant

Governor in Council.

Section 118 (1) (

b) is amended by striking out "115 (1) or (2)," and substituting "115 (1), (2) or (4.1)," .

South Moresby Implementation Account Act

Section 2 (2) (

a) of the South Moresby Implementation Account Act, R.S.B.C. 1996,

c. 435, is repealed.

Taxation (Rural Area) Act

Section 15 of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended

(

a) by repealing subsection (1) (

s) and substituting the following:

(

s) to the extent established by subsection (3), land and improvements that were

exempted for the 1996 taxation year under

section 15 (1) (

s) as it read before

its replacement by this paragraph, if

(

i) the land and improvements were exempted under that provision for

the 1996 taxation year on final determination under the Assessment

Act, and

(ii) as applicable,

(

A) for an exemption in relation to land only, the land continues to

be exclusively or primarily used for the purpose of abating

pollution,

(

B) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the

purpose of abating pollution, or

(

C) for an exemption in relation to land and improvements, the land

and improvements continue to be exclusively or primarily used

for the purpose of abating pollution; ,

(

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

(3) The amount of an exemption under subsection (1) (

s) for a taxation year is limited

to the portion of the assessed value of land and improvements that is the least of

the following:

(

a) the portion that the assessment commissioner, in his or her discretion,

determines is attributable to the use of pollution abatement for that taxation

year, subject to final determination under the Assessment Act;

(

b) the portion that was exempted under subsection (1)

(

s) for the immediately preceding taxation year on final determination under

the Assessment Act ;

(

c) the portion that was exempted for the 1996 taxation

year on final determination under the Assessment Act . , and

(

c) by adding the following subsection:

(5) In this section, "final determination under the Assessment Act " means a determination on the assessment roll for a taxation year, subject to any change that is

finally determined under the Assessment Act by supplementary assessment roll,

by correction of a Court of Revision, on complaint to a Court of Revision or on

further appeal.

Tobacco Tax Act

Section 2 (3) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by striking out "8.4¢" and substituting "11¢".

Section 22 is amended

(

a) by adding the following subsection:

(2.1) If, on the basis of an inspection, audit or examination under

section 21 or from

other information available to the director, it appears that a person has received a

refund of tax under this Act that was in excess of the refund amount that was due

to the person, the director must make an assessment against the person in an

amount equal to the excess amount refunded plus interest at the rate prescribed

by the Lieutenant Governor in Council. ,

(

b) in subsection (7) by striking out "subsection (1) or (2)," and substituting "subsection (1), (2) or (2.1)," , and

(

c) in subsection (8) by striking out "under subsection (1)" and substituting "under

subsection (1) or (2.1)".

Vancouver Charter

Section 396 of the Vancouver Charter, S.B.C. 1953, c. 55, is amended

(

a) by repealing subsection (1) (e.01) and substituting the following:

(e.01) To the extent established by subsection (3), land and improvements that

were exempted for the 1996 taxation year under

section 396 (1) (e.01) as it

read before its replacement by this paragraph, if

(

i) the land and improvements were exempted under that provision for

the 1996 taxation year on final determination under the Assessment

Act, and

(ii) as applicable,

(

A) for an exemption in relation to land only, the land continues to

be exclusively or primarily used for the purpose of abating

pollution,

(

B) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the purpose of abating pollution, or

(

C) for an exemption in relation to land and improvements, the land

and improvements continue to be exclusively or primarily used

for the purpose of abating pollution; , and

(

b) by adding the following subsections:

(3) The amount of an exemption under subsection (1) (e.01) for a taxation year is

limited to the portion of the assessed value of land and improvements that is the

least of the following:

(

a) the portion that the assessment commissioner, in his or her discretion,

determines is attributable to the use of pollution abatement for that taxation

year, subject to final determination under the Assessment Act ;

(

b) the portion that was exempted under subsection (1) (e.01) for the

immediately preceding taxation year on final determination under the

Assessment Act ;

(

c) the portion that was exempted for the 1996 taxation year on final determination under the Assessment Act .

(4) In this section, "final determination under the Assessment Act " means a determination on the assessment roll for a taxation year, subject to any change that is

finally determined under the Assessment Act by supplementary assessment roll,

by correction of a Court of Revision, on complaint to a Court of Revision or on

further appeal.

Transitional – recovery of costs for assessment appeals

(1) Despite

section 17 (5) of the Assessment Authority Act, the Minister of Municipal

Affairs and Housing may submit a requisition to the British Columbia

Assessment Authority, at any time before the end of the fiscal year ending

March 31, 1998, for the amount required to cover the costs to the government for

that fiscal year of appeals under the Assessment Act to the Courts of Revision and

the Assessment Appeal Board.

(2) Section 17 (6) to (8) of the Assessment Authority Act applies in relation to an

amount requisitioned under this

section as if it were an amount requisitioned

under

section 17 (5) of that Act.

Transition costs – Motor Vehicle Act

38 The Insurance Corporation of British Columbia must pay to the Minister of Finance

and Corporate Relations in the 1997-98 fiscal year, as a recovery to the Ministry

Operations Vote of the Ministry of Transportation and Highways, the costs, net of the

amount appropriated under the Motor Vehicles subvote, reported by the Minister of

Transportation and Highways as having been incurred by that ministry during that

fiscal year for programs under the Motor Vehicle Act promoting and improving

highway safety.

Transitional – transfer of assets related to SAFER program

39 The Lieutenant Governor in Council may, by regulation, transfer to the British

Columbia Housing Management Commission assets of the government, consisting of

accounts receivable by the government and provision for doubtful accounts, in relation

to the program operated under the Shelter Aid for Elderly Renters Act .

Commencement

(1) Section 6 is deemed to have come into force on January 1, 1997 and is retroactive

to the extent necessary to give it effect for the purposes of the 1997 calendar year.

(2) Sections 23, 33 and 36 are deemed to have come into force on January 1, 1997

and are retroactive to the extent necessary to give them effect for the purposes of

the 1997 taxation year.

(3) Sections 27 and 28 are deemed to have come into force on March 3, 1997 and are

retroactive to the extent necessary to give them effect on and after that date.

(4) Sections 8, 9, 11, 16, 17, 20 to 22, 24, 25, 29 to 31, 34 and 35 are deemed to have

come into force on March 26, 1997 and are retroactive to the extent necessary to

give them effect on and after that date.

(5) Section 32 is deemed to have come into force on March 31, 1997 and is

retroactive to the extent necessary to give it effect on and after that date.

(6) Sections 3, 4, 12 to 15, 18 and 19 are deemed to have come into force on April 1,

1997 and are retroactive to the extent necessary to give them effect on and after

that date.

Explanatory Notes

[This Bill amends the Revised Statutes of British Columbia,

1996. The Revised Statutes of British Columbia, 1996 come into force on April

21, 1997.]

Agricultural Credit Act

SECTION 1: [Agricultural Credit Act, repeals

section 8] eliminates the Agricultural Land

Development Fund Special Account.

Assessment Authority Act

SECTION 2: [Assessment Authority Act, amends

section 17] requires the British Columbia

Assessment Authority to include the costs of operating the appeal systems for

property assessments as part of the operating costs of the Authority.

Financial Administration Act

SECTION 3: [Financial Administration Act, enacts

section 11.1] replaces provisions of the

Financial Administration Act regarding disclosure of staff utilization.

SECTION 4: [Financial Administration Act, repeals

section 23 (6) to (8)] is consequential

section 3 of this Bill.

SECTION 5: [Financial Administration Act, amends

section 48 (2) (c)] excludes management fees deducted in relation to expenditures incurred by the office of the

chief investment officer from the money that must be paid into the Provincial

Treasury Operations Special Account.

Fire Services Act

SECTION 6: [Fire Services Act, amends

section 37] clarifies the scope of the tax imposed on

insurance premiums under the Fire Services Act .

Grazing Enhancement Special Account Act

SECTION 7: [Grazing Enhancement Special Account Act, re-enacts

section 5] extends the

sunset provision so that the Act will be repealed in 2005 instead of 2000.

Hotel Room Tax Act

SECTION 8: [Hotel Room Tax Act, amends

section 17] allows the director to make assessments for overpaid refunds.

SECTION 9: [Hotel Room Tax Act, amends

section 18 (1) (b)] is consequential to the

amendment to

section 17 of the Hotel Room Tax Act .

Industrial Development Incentive Act

SECTION 10: [Industrial Development Incentive Act, amends

section 3 (2) (b)] increases

the funding cap of the Industrial Incentive Fund from $400 million to

$450 million.

Insurance Premium Tax Act

SECTION 11: [Insurance Premium Tax Act, amends

section 17 (1) and 18 (3)] extends the

time limit for appeals to the minister and courts.

Local Government Grants Act

SECTION 12: [Local Government Grants Act, repeals

section 2] removes the obligation for

the Provincial government to pay annual unconditional grants to municipalities.

SECTION 13: [Local Government Grants Act, re-enacts

section 3] removes a cross-

reference to

section 2 and clarifies that there may be a minimum or maximum

amount for an unconditional grant.

SECTION 14: [Local Government Grants Act, re-enacts

section 6] as a consequence of the

repeal of

section 2, removes a requirement to review the annual unconditional

grants to municipalities.

SECTION 15: [Local Government Grants Act, amends

section 7]

clarifies the authority to establish conditions for grants, and

as a consequence of the repeal of

section 2, removes a regulation-making authority in relation to that section.

Logging Tax Act

SECTION 16: [Logging Tax Act, amends

section 23 (2) and 24 (3)] extends the time limit for

appeals to the minister and courts.

Mining Tax Act

SECTION 17: [Mining Tax Act, amends

section 23 (1) and 24 (3)] extends the time limit for

appeals to the minister and courts.

Motor Fuel Tax Act

SECTION 18: [Motor Fuel Tax Act, amends

section 1] removes a reference to propane in the

definition of "coloured fuel".

SECTION 19: [Motor Fuel Tax Act, enacts

section 3.1] reinstates the exemption from motor

fuel tax on alcohol based fuel and compressed natural gas used to propel a

motor vehicle.

SECTION 20: [Motor Fuel Tax Act, repeals and replaces

section 9 (e)] clarifies the tax rate

applicable to natural gas used in stationary engines that compress gas or pump

oil for transmission through pipes.

SECTION 21: [Motor Fuel Tax Act, repeals and replaces

section 22 (1)] provides a refund

of the difference between the clear and coloured fuel tax rates where clear fuel

is consumed in a family farm truck while being operated internationally for the

transportation of farm produce.

SECTION 22: [Motor Fuel Tax Act, adds

section 43 (2.1)] allows the director to make assessments for overpaid refunds.

Municipal Act

SECTION 23: [Municipal Act, amends

section 339]

replaces a provision that gave a general property tax exemption for land and

improvements used for abating pollution with a provision that continues the

exemption only for property that received the exemption for the 1996

taxation year, and

restricts the continuing exemption from increasing from its 1996 level and

provides for its decrease if the level of pollution abatement use is not maintained.

Property Transfer Tax Act

SECTION 24: [Property Transfer Tax Act, amends

section 14 (1)] removes from the definition of "family farm corporation" the requirement that family farm corporation

shares must be owned by one individual or related individuals.

SECTION 25: [Property Transfer Tax Act, amends

section 14 (3)]

(

a) and (

b) reintroduces, for the purposes of exemption under

section 14 (3) (

f) and (

g) of

the Property Transfer Tax Act, the concept that shares of a family farm corporation may be owned by one individual, and maintains the requirement that the

transferee or transferor must be related to each of the shareholders of the family

farm corporation. The net result is that a transfer of a family farm from a parent

to a family farm corporation in which 2 or more children are shareholders will

now be exempt.

Public Service Labour Relations Act

SECTION 26: [Public Service Labour Relations Act, amends

section 1 (1)] clarifies that

employees in the office of the Chief Investment Officer continue to be

employees who are not covered by the Public Service Labour Relations Act .

Shelter Aid for Elderly Renters Act

SECTION 27: [Shelter Aid for Elderly Renters Act, amends

section 2] in relation to the

transfer of the Shelter Aid for Elderly Renters (SAFER) Program to the B.C.

Housing Management Commission, removes a requirement that persons to

whom the powers of the eligibility committee are delegated must be appointed

under the Public Service Act .

SECTION 28: [Shelter Aid for Elderly Renters Act, re-enacts

section 5] in relation to the

transfer of the Shelter Aid for Elderly Renters (SAFER) Program to the B.C.

Housing Management Commission, removes a requirement that employees

administering the Act must be appointed under the Public Service Act .

Social Service Tax Act

SECTION 29: [Social Service Tax Act, amends

section 80 (1) (a)] increases the minimum

refundable amount from $1 to $10 to be consistent with the $10 limit in other

consumption tax statutes.

SECTION 30: [Social Service Tax Act, adds

section 115 (4.1)] allows the commissioner to

make assessments for overpaid refunds.

SECTION 31: [Social Service Tax Act, amends

section 118 (1) (b)] is consequential to the

amendment in

section 30 of this Bill.

South Moresby Implementation Account Act

SECTION 32: [South Moresby Implementation Account Act, repeals

section 2 (2) (a)] eliminates the Forestry Compensation Account subaccount in the South Moresby

Implementation Account.

Taxation (Rural Area) Act

SECTION 33: [Taxation (Rural Area) Act, amends

section 15] provides the same "grandparenting" of pollution abatement property tax exemptions as is provided by the

proposed amendments to

section 339 of the Municipal Act .

Tobacco Tax Act

SECTION 34: [Tobacco Tax Act, amends

section 2 (3)] increases the loose tobacco tax rate

from 8.4¢ per gram to 11¢ per gram.

SECTION 35: [Tobacco Tax Act, amends

section 22] allows the director to make assessments

for overpaid refunds, and provides for appeals of such assessments.

Vancouver Charter

SECTION 36: [Vancouver Charter, amends

section 396] provides the same "grandparenting"

of pollution abatement property tax exemptions as is provided by the proposed

amendments to

section 339 of the Municipal Act .

SECTION 37: [Transitional – recovery of costs for assessment appeals] allows a requisition

contemplated by the proposed

section 17 (5) of the Assessment Authority Act

to be used to recover the costs of appeals in the 1997-98 fiscal year.

SECTION 38: [Transition costs – Motor Vehicle Act] enables payment by the Insurance

Corporation of British Columbia to the Ministry of Transportation and

Highways of certain costs for promoting and improving highway safety to be

incurred by the ministry during the 1997-98 fiscal year pending transfer of

certain functions to the corporation.

SECTION 39: [Transitional – transfer of assets related to SAFER program] allows the book

assets of the SAFER program to be transferred to the British Columbia

Housing Management Commission, which will now be operating the program.

Copyright © 1997: Queen's Printer, Victoria, British Columbia, Canada