4th Session, 42nd Parliament

(2023) THIRD READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

Certified correct as passed Third Reading on the 27th day of April, 2023

Kate Ryan-Lloyd, Clerk of the Legislative Assembly

HONOURABLE KATRINE CONROY

MINISTER OF FINANCE

BILL 10 – 2023

BUDGET MEASURES IMPLEMENTATION ACT, 2023

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 " 2024–2025 " and substituting " 2025–2026 ".

Members' Remuneration and Pensions Act

Section 2 (2.1) of the Members' Remuneration and Pensions Act, R.S.B.C. 1996, c. 257, is amended by striking out " and April 1, 2013 " and substituting " , April 1, 2013 and April 1, 2020 ".

Section 2 (2.1) is amended by striking out " and April 1, 2020 " and substituting " , April 1, 2020 and April 1, 2023 ".

Part 2 – Tax-Related Budget Measures

Budget Measures Implementation Act, 2008

Section 42.1 of the Budget Measures Implementation Act, 2008, S.B.C. 2008, c. 10, is amended by striking out "paragraph (h)" and substituting "paragraph (m)".

Carbon Tax Act

5 The Carbon Tax Act, S.B.C. 2008, c. 40, is amended by adding the following section:

Imposition of tax on fuel if ineligible for partial exemption

8.2

(1) If a purchaser purchased fuel that was partially exempt from tax imposed under

section 8 and the fuel is subsequently used

(

a) in circumstances other than the circumstances in which the partial exemption applies, or

(

b) in contravention of the conditions or limitations of the partial exemption,

the purchaser must pay to the government tax on that fuel at the rate calculated in accordance with subsection (2).

(2) For the purposes of subsection (1), the rate of tax on the fuel is the difference between

(

a) the rate of tax for that type of fuel set out in the column of the Table in

Schedule 1 that applies for the period of time in which that fuel is used, and

(

b) the rate of tax for that type of fuel that applied when the purchaser paid tax under the partial exemption.

(3) Tax payable under subsection (1) must be paid at the prescribed time and in the prescribed manner.

Section 64 (9) is amended by striking out " Despite

section 71 (1), the " and substituting " The ".

Section 71 is repealed and the following substituted:

Information sharing

(1) In this section:

"authorized person" means a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out the provisions of this Act;

"confidential information" means information of any kind and in any form, other than excluded information, relating to one or more persons,

(

a) that is obtained for the purposes of this Act by or on behalf of the minister, or

(

b) that is prepared from information referred to in paragraph (a),

but does not include information that does not directly or indirectly reveal the identity of the person to whom the information relates;

"excluded information" means any of the following information:

(

a) the name and address of a collector;

(

b) whether a person's appointment as a collector has been suspended or cancelled;

(

c) in relation to a person who holds or has held an exempt fuel retailer permit within the meaning of

Part 8.1 of the Carbon Tax Regulation, B.C. Reg. 125/2008,

(

i) the name and address of the person,

(ii) the type or subcategory of a type of fuel specified in the exempt fuel retailer permit,

(iii) the percentage set by the director under

section 41.3 of the Carbon Tax Regulation in relation to the person, and

(iv) whether the exempt fuel retailer permit has been suspended or cancelled;

(

d) in relation to a person who is or has been a registered consumer,

(

i) the name and address of the person,

(ii) the type or subcategory of a type of fuel specified in the person's registered consumer certificate, and

(iii) whether the person's registered consumer certificate has been suspended or cancelled;

(

e) in relation to a person who holds or has held a registered marine service certificate or a registered air service certificate,

(

i) the name and address of the person,

(ii) the type or subcategory of a type of fuel specified in the registered marine service certificate or registered air service certificate, and

(iii) whether the registered marine service certificate or registered air service certificate has been suspended or cancelled;

"official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or

(

b) who was formerly so employed or engaged or formerly occupied such a position;

"police officer" means a police officer as defined in

section 462.48 (17) of the Criminal Code ;

"US state official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of a state of the United States of America, or

(

b) who was formerly so employed or engaged or formerly occupied such a position.

(2) For the purposes of the definition of "excluded information", a person's name includes any name under which the person carries on business.

(3) Despite any other enactment or law, except as authorized by this

section or

section 64 (9), an official must not

(

a) knowingly provide, or knowingly allow to be provided, any confidential information to any person,

(

b) knowingly allow any person to have access to any confidential information, or

(

c) knowingly use any confidential information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section.

(4) Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

(5) Subsections (3) and (4) do not apply in relation to the following:

(

a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada;

(

b) any legal proceedings relating to the administration or enforcement of

(

i) any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty, or

(ii)

Part 10 of the Petroleum and Natural Gas Act or the regulations under that Part.

(6) Subject to subsection (7), an official may do one or more of the following:

(

a) provide to any person confidential information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act, solely for those purposes;

(

b) provide to any person confidential information that can reasonably be considered necessary for the purposes of determining

(

i) any tax, security, interest, penalty or other amount that is or may become payable by the person under this Act,

(ii) any exemption, deduction, refund or credit to which the person is or may become entitled under this Act, or

(iii) any other amount that is relevant for the purposes of a determination under subparagraph (

i) or (ii);

(

c) provide confidential information as follows:

(ii) to an official solely for the purposes of the initial implementation of a fiscal policy;

(iii) to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of fiscal policy;

(iv) to an official solely for the purposes of the administration or enforcement of an enactment of British Columbia that provides for the imposition or collection of a tax or duty;

(

v) to an official solely for the purposes of the administration or enforcement of

Part 10 of the Petroleum and Natural Gas Act or the regulations under that Part;

(vi) to an official solely for the purposes of the administration or enforcement of

an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty;

(viii) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government;

(

d) provide confidential information to a US state official solely for the purposes of the administration or enforcement of an enactment of a state of the United States of America that provides for the imposition or collection of a tax or duty;

(

e) provide confidential information, or allow inspection of or access to confidential information, as the case may be, under, and solely for the purposes of,

(i) sections 44 (1) and 61 (1) of the Freedom of Information and Protection of Privacy Act , or

(ii) sections 15, 16 and 17 of the Auditor General Act ;

(

f) provide confidential information as provided for in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ;

(

g) provide confidential information relating to a person, other than information that may be requested from the director under

section 64 (9),

(

i) to the person, and

(ii) with the consent of the person, to any other person;

(

h) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;

(

i) provide confidential information solely for the purposes of sections 17, 18 and 19 of the Financial Administration Act ;

(

j) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by the government in respect of a period during which the authorized person was employed by, or engaged by or on behalf of, the government to assist in the administration or enforcement of this Act, to the extent that the information is relevant for the purpose;

(

k) provide confidential information to a police officer, solely for the purposes of an investigation into whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if

(

i) the confidential information can reasonably be considered necessary for the purpose of ascertaining, with respect to an official, or with respect to any person related to the official,

(

A) the circumstances in which an offence under the Criminal Code may have been committed, or

(

B) the identity of the person who may have committed an offence under the Criminal Code ,

(ii) the official was or is engaged in the administration or enforcement of this Act, and

(iii) the offence can reasonably be considered to be related to the administration or enforcement of this Act;

(

l) provide confidential information to, or allow inspection of or access to confidential information by, any person otherwise legally entitled to the information under a prescribed enactment of British Columbia, solely for the purposes for which the person is entitled to the information.

(7) Except in accordance with an information-sharing agreement entered into under

section 71.1, an official must not, under subsection (6) (

a) to (

d) and (

i) to (

l) of this section, provide confidential information to, or allow inspection of or access to confidential information by,

(

a) an official of a public body, as defined in the Freedom of Information and Protection of Privacy Act , other than the ministry of the minister,

(

c) an official of the government of another province, or

(

d) a US state official.

(8) An official may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.

(9) The person who presides at a legal proceeding in relation to the supervision, evaluation or discipline of an authorized person may make orders necessary to ensure that confidential information is not used or provided to any person for any purpose unrelated to the proceeding, including

(

a) an order that the proceeding be held in private,

(

b) an order banning publication of the confidential information,

(

c) an order to conceal the identity of the person to whom the confidential information relates, and

(

d) an order sealing the records of the proceeding.

(10) To the extent of any inconsistency or conflict with

section 32 or 33 of the Freedom of Information and Protection of Privacy Act , this

section applies despite that Act.

Information-sharing agreements

71.1

(1) In this section:

"confidential information" has the same meaning as in

section 71;

"information-sharing agreement" means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in

section 71 (6).

(2) The minister may enter into an information-sharing agreement with

(

a) a public body as defined in the Freedom of Information and Protection of Privacy Act ,

(

c) the government of a province or other jurisdiction in Canada or an agency of that government, or

(

d) the government of a state of the United States of America or an agency of that government.

(3) Subject to subsection (4), confidential information obtained by the minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement.

(4) Subsection (3) does not prevent

(

i) an enactment administered by the minister that provides for the imposition or collection of a tax or duty, or

(ii)

Part 10 of the Petroleum and Natural Gas Act or the regulations under that Part, or

(

b) any confidential information obtained by the minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing

an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

(6) For the purposes of

section 71 (7), an information-sharing agreement entered into before the coming into force of this

section is considered to be an information-sharing agreement entered into by the minister under this section.

Section 75 (1) is repealed.

9 The following

section is added:

Offences in relation to confidential information

75.1

(1) A person commits an offence if the person

(

a) contravenes

section 71 (3), or

(

b) knowingly contravenes an order made under

section 71 (9).

(2) A person commits an offence if

(

a) the person has been provided with confidential information for a particular purpose under

section 71 (6) (

a) to (c), (e), (f), (i), (

j) or (l), and

(

b) the person knowingly, for a purpose other than the purpose referred to in paragraph (a), uses the information, provides the information or allows the information to be provided to any person or allows any person to access the information.

(3) A person who commits an offence under subsection (1) or (2) is liable to one or both of the following:

(

a) a fine of not more than $5 000;

(

b) imprisonment for not more than 12 months.

Section 84 (3) (

n) is amended by adding " , including emissions that are captured, stored or sequestered, " after " greenhouse gas emissions ".

Schedule 1 is amended by repealing the table and substituting the following:

Table

Column

Column

Column

Column

Column

Column

Column

Item

Type of fuel

Rate of tax for the year starting April 1, 2022

Rate of tax for the year starting April 1, 2023

Rate of tax for the year starting April 1, 2024

Rate of tax for the year starting April 1, 2025

Rate of tax for the year starting April 1, 2026

Aviation Fuel

12.44 ¢/L

15.92 ¢/L

19.59 ¢/L

23.26 ¢/L

26.94 ¢/L

Gasoline

11.05 ¢/L

14.31 ¢/L

17.61 ¢/L

20.91 ¢/L

24.22 ¢/L

Heavy Fuel Oil

15.93 ¢/L

20.72 ¢/L

25.50 ¢/L

30.28 ¢/L

35.06 ¢/L

Jet Fuel

12.91 ¢/L

16.78 ¢/L

20.65 ¢/L

24.53 ¢/L

28.40 ¢/L

Kerosene

12.91 ¢/L

16.78 ¢/L

20.65 ¢/L

24.53 ¢/L

28.40 ¢/L

Light Fuel Oil

13.01 ¢/L

16.85 ¢/L

20.74 ¢/L

24.62 ¢/L

28.51 ¢/L

Methanol

5.49 ¢/L

7.14 ¢/L

8.78 ¢/L

10.43 ¢/L

12.08 ¢/L

Naphtha

11.27 ¢/L

14.65 ¢/L

18.03 ¢/L

21.42 ¢/L

24.80 ¢/L

Butane

8.90 ¢/L

11.57 ¢/L

14.24 ¢/L

16.91 ¢/L

19.58 ¢/L

Coke Oven Gas

3.50 ¢/m 3

4.55 ¢/m 3

5.60 ¢/m 3

6.65 ¢/m 3

7.70 ¢/m 3

Ethane

5.09 ¢/L

6.62 ¢/L

8.15 ¢/L

9.68 ¢/L

11.21 ¢/L

Propane

7.74 ¢/L

10.06 ¢/L

12.38 ¢/L

14.70 ¢/L

17.03 ¢/L

Natural Gas

9.79 ¢/m 3

12.39 ¢/m 3

15.25 ¢/m 3

18.11 ¢/m 3

20.97 ¢/m 3

Refinery Gas

13.50 ¢/m 3

13.96 ¢/m 3

17.18 ¢/m 3

20.40 ¢/m 3

23.62 ¢/m 3

High Heat Value Coal

112.58 $/tonne

145.02 $/tonne

178.48 $/tonne

211.95 $/tonne

245.41 $/tonne

Low Heat Value Coal

88.62 $/tonne

115.21 $/tonne

141.80 $/tonne

168.38 $/tonne

194.97 $/tonne

Coke

158.99 $/tonne

206.68 $/tonne

254.38 $/tonne

302.07 $/tonne

349.77 $/tonne

Petroleum Coke

19.19 ¢/L

24.52 ¢/L

30.18 ¢/L

35.84 ¢/L

41.49 ¢/L

Gas Liquids

8.32 ¢/L

10.81 ¢/L

13.31 ¢/L

15.81 ¢/L

18.30 ¢/L

Pentanes Plus

8.90 ¢/L

11.57 ¢/L

14.24 ¢/L

16.91 ¢/L

19.58 ¢/L

[Note: table continues below.]

Column

Column

Column

Column

Column

Column

Item

Type of fuel

Rate of tax for the year starting April 1, 2027

Rate of tax for the year starting April 1, 2028

Rate of tax for the year starting April 1, 2029

Rate of tax for the year starting April 1, 2030 and each subsequent year starting April 1

Aviation Fuel

30.61 ¢/L

34.28 ¢/L

37.95 ¢/L

41.63 ¢/L

Gasoline

27.52 ¢/L

30.82 ¢/L

34.12 ¢/L

37.43 ¢/L

Heavy Fuel Oil

39.84 ¢/L

44.62 ¢/L

49.41 ¢/L

54.19 ¢/L

Jet Fuel

32.27 ¢/L

36.14 ¢/L

40.01 ¢/L

43.89 ¢/L

Kerosene

32.27 ¢/L

36.14 ¢/L

40.01 ¢/L

43.89 ¢/L

Light Fuel Oil

32.40 ¢/L

36.28 ¢/L

40.17 ¢/L

44.06 ¢/L

Methanol

13.73 ¢/L

15.37 ¢/L

17.02 ¢/L

18.67 ¢/L

Naphtha

28.18 ¢/L

31.56 ¢/L

34.94 ¢/L

38.32 ¢/L

Butane

22.25 ¢/L

24.92 ¢/L

27.59 ¢/L

30.26 ¢/L

Coke Oven Gas

8.75 ¢/m 3

9.80 ¢/m 3

10.85 ¢/m 3

11.90 ¢/m 3

Ethane

12.73 ¢/L

14.26 ¢/L

15.79 ¢/L

17.32 ¢/L

Propane

19.35 ¢/L

21.67 ¢/L

23.99 ¢/L

26.31 ¢/L

Natural Gas

23.83 ¢/m 3

26.69 ¢/m 3

29.54 ¢/m 3

32.40 ¢/m 3

Refinery Gas

26.84 ¢/m 3

30.06 ¢/m 3

33.28 ¢/m 3

36.50 ¢/m 3

High Heat Value Coal

278.88 $/tonne

312.35 $/tonne

345.81 $/tonne

379.28 $/tonne

Low Heat Value Coal

221.56 $/tonne

248.14 $/tonne

274.73 $/tonne

301.31 $/tonne

Coke

397.46 $/tonne

445.16 $/tonne

492.86 $/tonne

540.55 $/tonne

Petroleum Coke

47.15 ¢/L

52.81 ¢/L

58.47 ¢/L

64.13 ¢/L

Gas Liquids

20.80 ¢/L

23.29 ¢/L

25.79 ¢/L

28.28 ¢/L

Pentanes Plus

22.25 ¢/L

24.92 ¢/L

27.59 ¢/L

30.26 ¢/L

Schedule 2 is amended by repealing the table and substituting the following:

Table

Column

Column

Column

Column

Column

Column

Column

Item

Type of Combustible

Rate of tax for the year starting April 1, 2022

Rate of tax for the year starting April 1, 2023

Rate of tax for the year starting April 1, 2024

Rate of tax for the year starting April 1, 2025

Rate of tax for the year starting April 1, 2026

Peat

51.10 $/tonne

66.43 $/tonne

81.76 $/tonne

97.09 $/tonne

112.42 $/tonne

Combustible Waste

99.87 $/tonne

129.82 $/tonne

159.78 $/tonne

189.74 $/tonne

219.70 $/tonne

[Note: table continues below.]

Column

Column

Column

Column

Column

Column

Item

Type of Combustible

Rate of tax for the year starting April 1, 2027

Rate of tax for the year starting April 1, 2028

Rate of tax for the year starting April 1, 2029

Rate of tax for the year starting April 1, 2030 and each subsequent year starting April 1

Peat

127.75 $/tonne

143.08 $/tonne

158.41 $/tonne

173.74 $/tonne

Combustible Waste

249.66 $/tonne

279.62 $/tonne

309.58 $/tonne

339.54 $/tonne

Forest Act

Section 142.93 of the Forest Act, R.S.B.C. 1996, c. 157, is repealed and the following substituted:

Information sharing

142.93

(1) In this section:

"authorized person" means a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out

Part 11.1 of this Act;

"confidential information" means information of any kind and in any form, relating to one or more persons,

(

a) that is obtained for the purposes of

Part 11.1 of this Act by or on behalf of the revenue minister, or

(

b) that is prepared from information referred to in paragraph (a),

but does not include information that does not directly or indirectly reveal the identity of the person to whom the information relates;

"official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or

(

b) who was formerly so employed or engaged or formerly occupied such a position;

"police officer" means a police officer as defined in

section 462.48 (17) of the Criminal Code ;

"US state official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of a state of the United States of America, or

(

b) who was formerly so employed or engaged or formerly occupied such a position.

(2) Despite any other enactment or law, except as authorized by this section, an official must not

(

a) knowingly provide, or knowingly allow to be provided, any confidential information to any person,

(

b) knowingly allow any person to have access to any confidential information, or

(

c) knowingly use any confidential information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section.

(3) Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

(4) Subsections (2) and (3) do not apply in relation to the following:

(

a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada;

(

b) any legal proceedings relating to the administration or enforcement of any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty.

(5) Subject to subsection (6), an official may do one or more of the following:

(

a) provide to any person confidential information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act or another Act administered by the minister, solely for those purposes;

(

b) provide to any person confidential information that can reasonably be considered necessary for the purposes of determining

(

i) any interest, penalty or other amount that is or may become payable by the person under this Act,

(ii) any refund to which the person is or may become entitled under this Act, or

(iii) any other amount that is relevant for the purposes of a determination under subparagraph (

i) or (ii);

(

c) provide confidential information as follows:

(ii) to an official solely for the purposes of the initial implementation of a fiscal policy;

(iii) to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of policy;

(iv) to an official of the ministry of the revenue minister, solely for the purposes of the formulation or evaluation of fiscal policy;

(

v) to an official solely for the purposes of the administration or enforcement of an enactment of British Columbia that provides for the imposition or collection of a tax or duty;

(vi) to an official solely for the purposes of the administration or enforcement of

an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty;

(viii) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government;

(

d) provide confidential information to a US state official solely for the purposes of the administration or enforcement of an enactment of a state of the United States of America that provides for the imposition or collection of a tax or duty;

(

e) provide confidential information, or allow inspection of or access to confidential information, as the case may be, under, and solely for the purposes of,

(i) sections 44 (1) and 61 (1) of the Freedom of Information and Protection of Privacy Act , or

(ii) sections 15, 16 and 17 of the Auditor General Act ;

(

f) provide confidential information as provided for in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ;

(

g) provide confidential information relating to a person

(

i) to the person, and

(ii) with the consent of the person, to any other person;

(

h) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;

(

i) provide confidential information solely for the purposes of sections 17, 18 and 19 of the Financial Administration Act ;

(

j) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by the government in respect of a period during which the authorized person was employed by, or engaged by or on behalf of, the government to assist in the administration or enforcement of this Act, to the extent that the information is relevant for the purpose;

(

k) provide confidential information to a police officer, solely for the purposes of an investigation into whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if

(

i) the confidential information can reasonably be considered necessary for the purpose of ascertaining, with respect to an official, or with respect to any person related to the official,

(

A) the circumstances in which an offence under the Criminal Code may have been committed, or

(

B) the identity of the person who may have committed an offence under the Criminal Code ,

(ii) the official was or is engaged in the administration or enforcement of this Act, and

(iii) the offence can reasonably be considered to be related to the administration or enforcement of this Act;

(

l) provide confidential information to, or allow inspection of or access to confidential information by, any person otherwise legally entitled to the information under a prescribed enactment of British Columbia, solely for the purposes for which the person is entitled to the information.

(6) Except in accordance with an information-sharing agreement entered into under

section 142.931, an official must not, under subsection (5) (

a) to (

d) and (

i) to (

l) of this section, provide confidential information to, or allow inspection of or access to confidential information by,

(

a) an official of a public body, as defined in the Freedom of Information and Protection of Privacy Act , other than the ministry of the revenue minister,

(

c) an official of the government of another province, or

(

d) a US state official.

(7) An official may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.

(8) The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may make orders necessary to ensure that confidential information is not used or provided to any person for any purpose unrelated to the proceeding, including

(

a) an order that the proceeding be held in private,

(

b) an order banning publication of the confidential information,

(

c) an order to conceal the identity of the person to whom the confidential information relates, and

(

d) an order sealing the records of the proceeding.

(9) To the extent of any inconsistency or conflict with

section 32 or 33 of the Freedom of Information and Protection of Privacy Act , this

section applies despite that Act.

Information-sharing agreements

142.931

(1) In this section:

"confidential information" has the same meaning as in

section 142.93;

"information-sharing agreement" means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in

section 142.93 (5).

(2) The revenue minister may enter into an information-sharing agreement with

(

a) a public body as defined in the Freedom of Information and Protection of Privacy Act ,

(

c) the government of a province or other jurisdiction in Canada or an agency of that government, or

(

d) the government of a state of the United States of America or an agency of that government.

(3) Subject to subsection (4), confidential information obtained by the revenue minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement.

(4) Subsection (3) does not prevent

(

b) any confidential information obtained by the revenue minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing

an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

(6) For the purposes of

section 142.93 (6), an information-sharing agreement entered into before the coming into force of this

section is considered to be an information-sharing agreement entered into by the revenue minister under this section.

14 The following

section is added:

Offences in relation to confidential information

164.01

(1) A person commits an offence if the person

(

a) contravenes

section 142.93 (2), or

(

b) knowingly contravenes an order made under

section 142.93 (8).

(2) A person commits an offence if

(

a) the person has been provided with confidential information for a particular purpose under

section 142.93 (5) (

a) to (c), (e), (f), (i), (

j) or (l), and

(

b) the person knowingly, for a purpose other than the purpose referred to in paragraph (a), uses the information, provides the information or allows the information to be provided to any person or allows any person to access the information.

(3) A person who commits an offence under subsection (1) or (2) is liable on conviction to one or both of the following:

(

a) a fine of not more than $5 000;

(

b) imprisonment for not more than 12 months.

Greenhouse Gas Industrial Reporting and Control Act

Section 1 (1) of the Greenhouse Gas Industrial Reporting and Control Act, S.B.C. 2014, c. 29, is amended

(

a) in the definition of "administrative agreement" by striking out " under

section 16 (2) [registry operated outside government] " and substituting " referred to in

section 14 (1) (b) [registry administrator] ",

(

b) in the definition of "compliance account" by striking out "

section 13 (3) (b) " and substituting "

section 13 (2) (d) ",

(

c) by adding the following definition:

"compliance obligation deadline" , in relation to a compliance period, means the compliance obligation deadline prescribed for the compliance period; ,

(

d) by repealing the

definitions of "compliance period" and "compliance report" and substituting the following:

"compliance period" means a period set out in column 2 of the Schedule;

"compliance report" means a report under

section 7 (1) [compliance reports] , a supplementary report under

section 7 (3) or a corrected report under

section 7 (5.1); ,

(

e) in the definition of "compliance unit" by striking out " a funded unit, ",

(

f) in the definition of "contingency account" by striking out "

section 13 (4) (c) " and substituting "

section 13 (2) (f) ",

(

g) by repealing the definition of "director's protocol" ,

(

h) by repealing the

definitions of "emission limit" , "emission report" and "facility" and substituting the following:

"emission limit" , in relation to a regulated operation for a compliance period, means the emission limit for the regulated operation as determined in accordance with the regulations for the compliance period;

"emission report" means a report under

section 3 (1) [emission reports] , a supplementary report under

section 3 (3) or a corrected report under

section 3 (5.1);

"facility" , subject to subsection (3), has the prescribed meaning; ,

(

i) by repealing the definition of "funded unit" ,

(

j) by repealing the definition of "holding account" and substituting the following:

"holding account" means

(

a) an account described in

section 13 (2) (a), (

b) or (c) [registry] , or

(

b) a prescribed account in the registry; ,

(

k) in the definition of "industrial operation" by adding " , subject to subsection (3), " before " means ",

(

l) in the definition of "issue" by striking out " , a funded unit ",

(

m) by adding the following

definitions:

"new entrant" means an industrial operation or a part of an industrial operation

(

a) that has been designated under

section 20.2 (2) [new entrant] as a new entrant,

(

b) that is a regulated operation, or a part of a regulated operation, and

(

c) in relation to which the new entrant period has begun and not ended;

"new entrant period" , in relation to a new entrant, has the prescribed meaning;

"opted-in operation" means an industrial operation that is designated under

section 20.1 [opting in and out] as a reporting operation or as a reporting operation and a regulated operation;

"protocol" means a protocol established under

section 10 [protocols] ; ,

(

n) in the definition of "registry" by striking out " for the purposes of

section 13 " and substituting " under

section 13 (1) ",

(

o) by repealing the

definitions of "registry administrator" , "regulated operation" and "reporting operation" and substituting the following:

"registry administrator" means a person appointed under

section 14 (1) [registry administrator] ;

"regulated operation" , subject to subsection (3), means

(

a) a reporting operation that is in a class designated by regulation, or

(

b) an opted-in operation that is designated as a reporting operation and a regulated operation;

"reporting operation" , subject to subsection (3), means

(

a) an industrial operation that is prescribed as a reporting operation, or

(

b) an opted-in operation that is designated as a reporting operation; ,

(

p) in paragraph (

a) of the definition of "retire" by striking out " , a funded unit ",

(

q) in the definition of "retirement account" by striking out "

section 13 (4) (b) " and substituting "

section 13 (2) (e) ",

(

r) by repealing the

definitions of "schedule" and "technology fund" , and

(

s) in the definition of "verification statement" by striking out " an emission report, a compliance report or an accepted emission offset project report " and substituting " information included in an emission report, a compliance report or an accepted emission offset project report, or information provided to the director under

section 3 (7) [emission reports] or 7 (7) [compliance reports] ".

Section 1 is amended by adding the following subsection:

(3) The director may determine, taking into account any criteria prescribed by regulation, whether any specific buildings, structures, fixtures, equipment or activities constitute a facility, an industrial operation, a reporting operation or a regulated operation, or a part of an industrial operation, reporting operation or regulated operation.

Section 3 is amended

(

a) by repealing subsections (1) and (2) and substituting the following:

(1) For each reporting period, in accordance with the regulations, the operator of a reporting operation must ensure that the reports required by the regulations respecting the following are submitted to the director:

(

a) the amount of greenhouse gas emissions, determined in accordance with the regulations, that is attributable to the reporting operation for the purposes of this

section for the reporting period;

(

b) the prescribed information or matters. ,

(

b) by repealing subsection (4),

(

c) by adding the following subsections:

(5.1) If, within 7 years after an emission report is submitted, the director has reasonable grounds to suspect that there is an error or omission in the report, the director may require that the operator of the reporting operation have a corrected report prepared in accordance with the regulations and submitted to the director by the date specified by the director.

(5.2) The operator of a reporting operation must comply with a requirement of the director under subsection (5.1) in relation to an emission report unless the operator establishes to the satisfaction of the director that

(

a) the emission report is accurate and complete, or

(

b) data is not available to correct the emission report. ,

(

d) in subsection (6) by adding " or a corrected report " after " supplementary report ", and

(

e) by repealing subsection (7) and substituting the following:

(7) If required by the director, the operator of a reporting operation must provide, by the date specified by the director,

(

a) any additional information specified by the director in support of an emission report,

(

b) information that the director reasonably requires for the purposes of administering or ensuring compliance with this Act or the regulations, and

(

c) any prescribed information.

(8) If required by the regulations or by the director, the operator of a reporting operation must ensure that a verification statement in relation to an emission report, or in relation to information provided under subsection (7), is prepared at the expense of the operator and submitted to the director

(

a) in accordance with the regulations, or

(

b) if no specific direction is prescribed, in accordance with the directions of the director.

(9) The director may

(

a) require that an emission report or information provided under subsection (7) be audited at the expense of the operator in accordance with the directions of the director, or

(

b) conduct the audit, or authorize a person to conduct the audit, at the expense of the operator.

18 Sections 4 and 5 are repealed and the following substituted:

Excess greenhouse gas emissions

(1) For the purposes of this Act, a regulated operation has excess greenhouse gas emissions in a compliance period if the amount of greenhouse gas emissions, determined in accordance with the regulations on a carbon dioxide equivalent basis, attributable to the regulated operation for the compliance period exceeds the emission limit applicable to the regulated operation for the compliance period.

(2) The amount of excess greenhouse gas emissions of a regulated operation for a compliance period is the following:

(

a) subject to paragraph (b), the amount reported in the compliance report under

section 7 (1) submitted to the director for the compliance period;

(

b) if one or more supplementary reports under

section 7 (3), or corrected reports under

section 7 (5.1), are submitted to the director in relation to the amount of excess greenhouse gas emissions for the compliance period, the amount reported in the most recent report.

(3) Despite subsection (2), if the director determines the amount of excess greenhouse gas emissions for the compliance period under

section 7.1 (1), the amount of excess greenhouse gas emissions is one of the following amounts, as determined by the director:

(

a) the amount determined by the director under

section 7.1 (1);

(

b) if the director accepts a supplementary report or corrected report referred to in subsection (2) (b), the amount reported in the report.

Section 6 (2) is repealed and the following substituted:

(2) Subject to the regulations, the operator of a regulated operation in a prescribed class of regulated operations that has excess greenhouse gas emissions in a compliance period may meet its compliance obligation by doing one or both of the following by the compliance obligation deadline:

(

a) ensuring that compliance units are available in a compliance account of the regulated operation for retirement;

(

b) making a monetary payment to the government.

(3) Subject to the regulations, the amount required to meet the compliance obligation under subsection (2) of a regulated operation for a compliance period is calculated at the following rates:

(

a) one compliance unit for each tonne of excess greenhouse gas emissions in the compliance period;

(

b) the dollar amount set out in column 1 of the

Schedule for each tonne of excess greenhouse gas emissions in the compliance period set out opposite in column 2 of the Schedule.

20 The following

section is added:

Greenhouse gas emission correction

6.1

(1) This

section applies if, as a result of a supplementary report under

section 7 (3), a corrected report under

section 7 (5.1) or a determination by the director under

section 7.1, either of the following is corrected after the operator of a regulated operation has, under

section 6 (2), met a compliance obligation, or the director has, under

section 12 (1) [earned credits] , issued earned credits to the operator of a regulated operation in relation to a compliance period:

(

a) the emission limit for the regulated operation for the compliance period;

(

b) the amount of greenhouse gas emissions, determined in accordance with the regulations on a carbon dioxide equivalent basis, attributable to the regulated operation for the compliance period.

(2) In the circumstances described in subsection (1), the operator of the regulated operation or the director, as applicable, must do the following, in accordance with the regulations:

(

a) if the correction results in an increased amount required under

section 6 (3), the operator must, within the prescribed period, meet the additional compliance obligation;

(

b) if the correction results in a reduced amount required under

section 6 (3), the director may do one or a combination of the following:

(

i) issue, by crediting to a holding account of the operator of the regulated operation, compliance units equivalent to the amount of any overpayment made by the regulated operation;

(ii) issue a monetary refund equivalent to the amount of any overpayment made by the regulated operation;

(

c) if the correction results in additional credits to be issued to the regulated operation under

section 12, the director may issue, by crediting to a holding account of the operator, earned credits calculated in accordance with

section 12 (1);

(

d) if the correction results in fewer credits to be issued to the regulated operation under

section 12, the operator must, within the prescribed period,

(

i) ensure that the number of compliance units equal to the number of excess credits issued are available in a compliance account for the regulated operation for retirement or cancellation, or

(ii) make a monetary payment to the government equal to the number of excess credits issued, multiplied by the dollar amount set out in column 1 of the

Schedule for the compliance period in which the correction is made as set out opposite in column 2 of the Schedule.

Section 7 is amended

(

a) in subsection (1) by striking out everything before paragraph (

a) and substituting " For each compliance period, in accordance with the regulations, the operator of a regulated operation must ensure that the reports required by the regulations respecting the following are submitted to the director: ",

(

b) by repealing subsection (1) (b),

(

c) in subsection (1) (

c) by striking out "

schedule " and substituting " regulations ",

(

d) in subsection (1) (

e) by striking out " the operator's compliance account " and substituting " a compliance account of the operator or the monetary amount paid, or both, ",

(

e) in subsection (2) by striking out " its compliance report " and substituting " a compliance report under subsection (1) ",

(

f) by repealing subsection (4),

(

g) by adding the following subsections:

(5.1) If, within 7 years after a compliance report is submitted, the director has reasonable grounds to suspect that there is an error or omission in the report, the director may require that the operator of the reporting operation have a corrected report prepared in accordance with the regulations and submitted to the director by the date specified by the director.

(5.2) The operator of a reporting operation must comply with a requirement of the director under subsection (5.1) in relation to a compliance report unless the operator establishes to the satisfaction of the director that

(

a) the compliance report is accurate and complete, or

(

b) data is not available to correct the compliance report. ,

(

h) in subsection (6) by adding " or a corrected report " after " supplementary report ", and

(

i) by repealing subsection (7) and substituting the following:

(7) If required by the director, the operator of a regulated operation must provide, by the date specified by the director,

(

a) any additional information specified by the director in support of a compliance report,

(

b) information that the director reasonably requires for the purposes of administering or ensuring compliance with this Act or the regulations, and

(

c) any prescribed information.

(8) If required by the regulations or by the director, the operator of a regulated operation must ensure that a verification statement in relation to a supplementary report under subsection (3), a corrected report under subsection (5.1) or information provided under subsection (7) is prepared at the expense of the operator and submitted to the director

(

a) in accordance with the regulations, or

(

b) if no specific direction is prescribed, in accordance with the directions of the director.

(9) The director may

(

a) require that a compliance report or information provided under subsection (7) be audited at the expense of the operator in accordance with the directions of the director, or

(

b) conduct the audit, or authorize a person to conduct the audit, at the expense of the operator.

22 The following

section is added to Division 1 of

Part 3:

Determination by director

7.1

(1) The director may, in the circumstances set out in subsection (2), determine any of the following:

(

a) the emission limit for a regulated operation for a compliance period;

(

b) the amount of greenhouse gas emissions, in accordance with the regulations on a carbon dioxide equivalent basis, that is attributable to a regulated operation for a compliance period;

(

c) the amount of excess greenhouse gas emissions of a regulated operation for a compliance period.

(2) The director may act under subsection (1) in relation to a regulated operation for a compliance period in any of the following circumstances:

(

a) the most recent compliance report submitted to the director for the regulated operation for the compliance period does not completely and accurately disclose the information required to be included in the report;

(

b) a compliance report required for the regulated operation for the compliance period was not submitted within the period required by the regulations or by the date specified by the director, as applicable;

(

c) additional information required by the director in support of a compliance report for the regulated operation for the compliance period was not submitted by the date specified by the director;

(

d) prescribed circumstances.

(3) Subsection (2) (

a) does not apply in relation to inaccuracies, omissions or changes that are considered under the regulations to be immaterial.

Section 8 (2) is amended

(

a) in paragraph (

a) by striking out " the holding account " and substituting " a holding account ", and

(

b) in paragraph (

b) by striking out " the " and substituting " a ".

Section 9 is amended

(

a) in subsection (1) by striking out " Subject to

section 10 (6) " and substituting " Subject to

section 10 (6) and the regulations ",

(

b) by repealing subsection (3), and

(

c) by adding the following subsections:

(4) If, at any time after the director accepts a plan for an emission offset project, the director has reasonable grounds to suspect that subsection (1) (

a) does not apply, the director may require that the project proponent have a corrected plan prepared in the form and manner required by the regulations and submitted to the director by the date specified by the director.

(5) The director may require that a project proponent have a validation statement in relation to a corrected plan under subsection (4) prepared in accordance with the regulations and submitted to the director by the date specified by the director.

(6) A project proponent must comply with a requirement of the director under subsection (4) or (5).

Section 10 is amended

(

a) in subsection (1) (f) (ii) by striking out " the holding account " and substituting " a holding account ",

(

b) in subsection (3) by striking out " a protocol established under subsection (1) " and substituting " the establishment or amendment of a protocol ", and

(

c) by adding the following subsection:

(4.1) The director must give notice to the project proponent of an accepted emission offset project of any amendment to a protocol that applies to the project.

26 Division 3 of

Part 3 is repealed.

Section 12 is amended

(

a) in subsection (1) by striking out " , on receipt of a compliance report and verification statement, " and by striking out " subject to subsection (2), the director may issue, by crediting to the " and substituting " the director may issue, by crediting to a ", and

(

b) by repealing subsection (2).

28 Sections 13 to 19 are repealed and the following substituted:

Registry

(1) The Lieutenant Governor in Council must, by regulation, establish a registry for the purposes of this Act.

(2) The registry must include the following accounts:

(

a) holding accounts for regulated operations, and operators of regulated operations, to which the director may credit compliance units;

(

b) holding accounts for accepted emission offset projects, and project proponents of accepted emission offset projects, to which the director may credit compliance units;

(

c) a holding account for the government to which the director may credit offset units for the purpose of meeting the obligations under

section 6 [requirements for achieving carbon neutral status] of the Climate Change Accountability Act ;

(

d) compliance accounts for regulated operations, and operators of regulated operations,

(

i) to which operators may transfer compliance units for the purpose of meeting compliance obligations, and

(ii) from which the director may retire compliance units;

(

e) a retirement account for the government to which the director may transfer compliance units;

(

f) one or more contingency accounts for the government to which the director may transfer compliance units

(

i) to compensate for reversals of greenhouse gas reductions or removals achieved by emission offset projects, or

(ii) for prescribed purposes.

Registry administrator

(1) The minister may appoint a registry administrator as follows:

(

a) if the registry is to be operated by the minister, the minister may appoint an employee under the Public Service Act as the registry administrator;

(

b) if the registry is to be operated outside of government, the minister may appoint a person as the registry administrator subject to the minister entering into an administrative agreement with the person.

(2) The registry administrator must administer the registry in accordance with this Act, the regulations, the directions of the director and, if an administrative agreement is required, the administrative agreement.

(3) A registry administrator appointed under an administrative agreement is not an agent of the government for the purposes of the administration of the registry.

29 Division 6 of

Part 3 is repealed and the following substituted:

Division 6 – Compliance Unit Suspension and Cancellation

Suspension or cancellation of compliance units

20 The director may, in accordance with the regulations, suspend or cancel compliance units.

30 The following Division is added to

Part 3:

Division 7 – Opted-in Operations and New Entrants

Opting in and out

20.1

(1) The operator of an industrial operation that is not a reporting operation may, in accordance with the regulations, apply to the director for designation of the industrial operation as

(

a) a reporting operation, or

(

b) a reporting operation and a regulated operation.

(2) On application under subsection (1), the director may, if satisfied that the prescribed criteria are met, designate the industrial operation as a reporting operation, or as a reporting operation and a regulated operation, as applicable.

(3) The operator of an opted-in operation may, in accordance with the regulations, apply to the director for a designation under this

section to be revoked.

(4) On application under subsection (3), the director may, if satisfied that the prescribed criteria are met, revoke the designation.

(5) A revocation of a designation is effective at the end of the reporting period during which the revocation is made.

New entrant

20.2

(1) The operator of an industrial operation or a proposed industrial operation that is, or is expected to become, a regulated operation or a part of a regulated operation, may apply to the director, in accordance with the regulations, for designation of all or part of the industrial operation, or proposed industrial operation, as a new entrant.

(2) On application under subsection (1), the director may, if satisfied that the prescribed criteria are met, designate all or part of the industrial operation or proposed industrial operation as a new entrant.

(3) The director may, if the regulations so provide, do the following:

(

a) if the new entrant is a regulated operation, exempt the new entrant from a compliance obligation;

(

b) if the new entrant is a part of a regulated operation,

(

i) exclude greenhouse gas emissions of the new entrant for the purposes of determining the greenhouse gas emissions that are attributable to the regulated operation, and

(ii) determine the emission limit for the regulated operation in accordance with the regulations.

Section 22 is amended

(

a) by renumbering subsection (1) as subsection (1.1) and by adding the following subsection:

(1) An inspector may, on the inspector's own initiative or on information provided by any person, conduct an inspection for the purposes of administering or ensuring compliance with this Act or the regulations. , and

(

b) in subsection (1.1) by striking out " ensuring compliance with this Act or the regulations " and substituting " an inspection ".

Section 23 is repealed and the following substituted:

Automatic administrative penalties: failure to meet compliance obligation

(1) The operator of a regulated operation is subject to the administrative penalty established by the regulations if a compliance report, or a determination made by the director under

section 7.1, indicates that the operator has failed to meet the operator's compliance obligation by the compliance obligation deadline.

(2) Subsection (1) applies whether the compliance report is submitted, or the determination made, before or after the compliance obligation deadline.

Section 24 is repealed.

Section 26 is amended

(

a) in subsection (1) by striking out " 24 (2) or ",

(

b) in subsection (2) by striking out " 24 " and substituting " 23 " and by striking out " after the penalty is imposed ", and

(

c) in subsection (3) by striking out " , 24 " and by striking out " the operator's compliance account " and substituting " a compliance account of the operator ".

Section 27 is amended by adding " or the regulations " after " under

section 6 (2) [compliance obligation] ".

Section 30 (2) is amended

(

a) in paragraph (

a) by striking out " (2), (3), (4) or (6) " and substituting " (3), (5.2), (6), (7) or (8) ",

(

b) in paragraph (

b) by striking out " (4) or (6) " and substituting " (5.2), (6), (7) or (8) ", and

(

c) by adding the following paragraph:

(

c) contravenes

section 9 (6) [emission offset projects] .

Section 40 is amended

(

a) in subsection (1) by repealing paragraph (a), and

(

b) in subsection (2) (

a) by striking out " (

a) or ".

38 The following sections are added to

Part 6:

Director's power to delegate

40.1

(1) The director may delegate to any person any of the director's powers and duties under this Act, except the power to establish protocols and the power to delegate under this section.

(3) If the director has delegated a power or duty under subsection (1), a reference to the director in relation to that power or duty includes the delegate.

No indemnification in relation to compliance units

40.2 A person is not entitled to be indemnified for the retirement, suspension, cancellation or expiry of a compliance unit.

Section 46 (4) (

c) is amended

(

a) by repealing subparagraphs (

i) and (ii) and substituting the following:

(

i) reporting operations, regulated operations, opted-in operations, new entrants and industrial operations that are not reporting operations,

(ii) different reporting operations, regulated operations, opted-in operations, new entrants and industrial operations that are not reporting operations,

(ii.1) different classes of reporting operations, regulated operations, opted-in operations, new entrants and industrial operations that are not reporting operations,

(ii.2) different facilities and classes of facilities,

(ii.3) different parts of an industrial operation,

(ii.4) different phases of a regulated operation,

(ii.5) different reporting periods and compliance periods, ,

(

b) in subparagraph (iii) by adding " or types " after " classes ", and

(

c) in subparagraph (iv) by adding " classes or " before " types ".

Section 47 is amended

(

a) by renumbering the

section as

section 47 (1),

(

b) in subsection (1) by adding the following paragraph:

(a.1) requiring the operator of a reporting operation, for the purposes of providing information required under

section 3 (7) (c) [emission reports] or 7 (7) (c) [compliance reports] , to undertake or allow to be undertaken investigations, tests, surveys or other work in relation to the operations and emissions of the reporting operation; ,

(

c) by repealing subsection (1) (

b) and substituting the following:

(

b) respecting the determination of emission limits for compliance periods for regulated operations;

(b.1) designating classes of reporting operations as regulated operations;

(b.2) amending the

Schedule

(

i) to amend a dollar amount set out in column 1,

(ii) to amend a compliance period set out in column 2, and

(iii) to specify additional dollar amounts and compliance periods, in columns 1 and 2, respectively;

(b.3) respecting new entrants, including, without limitation,

(

i) respecting applications to the director for designation as a new entrant, including respecting the time by which and the manner in which an application must be made and the information that an applicant must provide to the director,

(ii) establishing the criteria that an applicant must meet in order to be designated as a new entrant,

(iii) prescribing the matters that the director must take into account in considering an application, and

(iv) respecting the start and end dates, and duration, of new entrant periods; ,

(

d) in subsection (1) (

c) by striking out " classes " and substituting " operators ",

(

e) in subsection (1) (

e) by striking out " or a regulated operation " and substituting " or a regulated operation, or a part of an industrial operation, reporting operation or regulated operation ",

(

f) in subsection (1) (

e) by striking out " and " at the end of subparagraph (ii) and by adding the following subparagraphs:

(iv) greenhouse gas emissions associated with the generation and transmission of energy products that are purchased and used by the industrial operation, and

(

v) greenhouse gas emissions that are captured for the purpose of sequestering them from the atmosphere and are not emitted to the atmosphere; ,

(

g) in subsection (1) by adding the following paragraph:

(f.1) authorizing the director, in specified circumstances and in the specified manner, to prorate the following:

(

i) the amount required to meet the compliance obligation of a regulated operation for a compliance period;

(ii) the amount of earned credits issued under

section 12 [earned credits] ; ,

(

h) in subsection (1) (g) (

i) by adding " operators of " before " industrial operations ",

(

i) in subsection (1) (

g) by striking out " and " at the end of subparagraph (ii) and by adding the following subparagraph:

(ii.1) requiring industrial operations to report to the director in relation to processes of the industrial operation and the energy, physical and service inputs, and energy, physical, service and product outputs, of the operation, and ,

(

j) in subsection (1) by adding the following paragraphs:

(

i) authorizing the director to determine whether a facility is a part of a regulated operation;

(

j) respecting opted-in operations, including, without limitation,

(

i) respecting applications to the director for designation of an industrial operation as an opted-in operation, including respecting the time by which and the manner in which an application must be made and the information that an applicant must provide to the director,

(ii) establishing the criteria that an applicant must meet in order to be designated as a reporting operation, or as a reporting operation and a regulated operation,

(iii) prescribing the matters that the director must take into account in considering an application, and

(iv) exempting an opted-in operation from a reporting or verification requirement under this Act and establishing reporting and verification requirements for an opted-in operation that has been exempted. , and

(

k) by adding the following subsection:

(2) A regulation under subsection (1) (

b) respecting the determination of the emission limit for a compliance period for a regulated operation may be made applicable whether the regulation is made before or after the beginning, or the end, of the compliance period.

Section 48 is amended

(

a) in subsection (1) by adding the following paragraphs:

(b.1) providing for the removal of a document referred to in

section 9 (2) [emission offset projects] from the website on which it is posted;

(e.1) respecting protocols; ,

(

b) in subsection (1) (f) (

v) by striking out " respecting the contingency account " and substituting " respecting contingency accounts ",

(

c) in subsection (1) (f) (v) (

A) and (

B) by striking out " the contingency account " and substituting " a contingency account ",

(

d) in subsection (1) (f) (

v) by striking out " and " at the end of clause (

A) and by adding the following clause:

(A.1) respecting the portion of offset units that must be issued into a contingency account for a project that is in a class prescribed under clause (A), and ,

(

e) in subsection (1) (

h) by striking out " after " and substituting " in relation to an emission offset project, whether before or after ",

(

f) in subsection (1) by adding the following paragraphs:

(

j) requiring a project proponent to ensure that compliance units are available in a holding account of the project proponent for the purposes of

(

i) transfer of the compliance units from the holding account to a contingency account to compensate for the retirement of compliance units from the contingency account in connection with the emission offset project, or

(ii) retirement of the compliance units from the holding account to compensate for a reversal of greenhouse gas reductions or removals achieved by the emission offset project;

(

k) authorizing the director to revoke the acceptance of an emission offset project and respecting the circumstances in which an acceptance may be revoked. ,

(

g) by repealing subsection (2),

(

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

(4) The Lieutenant Governor in Council may make regulations respecting compliance units, including, without limitation, the following regulations:

(

a) respecting the issuance, transfer, retirement, suspension, cancellation and expiry of compliance units and the reissuance of compliance units retired or cancelled in error;

(

b) respecting the use of compliance units, including, without limitation,

(

i) establishing restrictions on the use of compliance units to meet an obligation under the Act or regulations or to satisfy an administrative penalty, and

(ii) authorizing the director to establish restrictions on the use of compliance units to meet an obligation under the Act or regulations or to satisfy an administrative penalty;

(

c) authorizing the director to require a person to transfer compliance units to the director, or make a monetary payment to the government, if the director determines that compliance units were issued in error. , and

(

i) by repealing subsection (5).

Section 49 is amended

(

a) in paragraph (

d) by striking out " and emission offset project reports " and substituting " , emission offset project reports and information provided to the director ", and

(

b) in paragraph (

e) by striking out " prepared and submitted to the director respecting a supplementary report under

section 3 (3) [emission reports] or a supplementary report under

section 7 (3) [compliance reports] " and substituting " referred to in

section 3 (8) [emission reports] or 7 (8) [compliance reports] prepared and submitted to the director ".

Section 50 is amended

(

a) in paragraph (

b) by repealing subparagraphs (

i) and (ii) and substituting the following:

(

i) respecting accounts that may or must be included in the registry in addition to the accounts required under

section 13 (2) [registry] , including, without limitation, the circumstances in which a regulated operation, an operator of a regulated operation, an accepted emission offset project, a project proponent of an accepted emission offset project or other person may or must hold a type of account,

(i.1) authorizing the director to authorize a person, other than the operator of a regulated operation or a project proponent, to hold a holding account to which compliance units may be credited, and establishing restrictions on the person's participation in the registry,

(i.2) respecting the information that must be provided, and the requirements that must be met, by a person referred to in subparagraph (i.1) in order to hold a holding account,

(i.3) respecting transactions through the registry, including, without limitation, respecting

(

A) the tracking of transactions, and

(

B) the assignment of identifiers to compliance units,

(i.4) respecting the tracking of monetary payments made by operators of regulated operations,

(i.5) respecting the closing of registry accounts,

(ii) respecting the fees and other charges that may be established and collected by the registry administrator in relation to registry services if the registry is operated by the minister,

(ii.1) if the registry is operated outside of government, authorizing the registry administrator, in accordance with the administrative agreement, to establish and collect fees and other charges in relation to registry services, ,

(

b) by repealing paragraph (

c) and substituting the following:

(

c) requiring account holders to report information relating to compliance units and their activities in the registry, including, without limitation, information respecting the price associated with, and purpose of, registry transactions;

(c.1) respecting to whom reports under paragraph (

c) are to be submitted and the timing, form, content and manner of submission of the reports; , and

(

c) by adding the following paragraph:

(d.1) respecting the removal of information from the registry; .

Section 51 is amended

(

a) by repealing paragraph (

a) and substituting the following:

(

a) prescribing the administrative penalties, schedules of administrative penalties and manner of calculating administrative penalties to which an operator of a regulated operation is subject under

section 23 [automatic administrative penalties: failure to meet compliance obligation] , which may include either or both

(

i) a monetary amount to be paid to the government, and

(ii) an obligation to make compliance units available in a compliance account; ,

(

b) by adding the following paragraphs:

(a.1) in relation to administrative penalties under

section 23, providing for different administrative penalties in different circumstances;

(g.1) providing for refunds or compliance units to be issued in relation to an administrative penalty under

section 23 that has been satisfied and respecting the circumstances in which a refund or compliance unit is to be issued; , and

(

c) in paragraph (

b) by striking out " 24 or ".

Section 53 (1) is amended by adding the following paragraph:

(c.1) authorizing the minister to require any person to provide to the minister the information specified by the minister for the purposes of conducting research, creating greenhouse gas emission inventories and developing policies and programs for the reduction of greenhouse gases, including, without limitation, information respecting

(

i) sources of greenhouse gas emissions,

(ii) equipment that may be a source of greenhouse gas emissions, and

(iii) carbon capture, utilization, sequestration and storage; .

46 The

Schedule of Regulated Operations and Emission Limits is repealed and the following substituted:

Schedule

Compliance Charge Rates

Item

Column 1

Compliance Charge Rate

(Dollars per tonne of excess greenhouse gas

emissions, on a carbon dioxide equivalent basis)

Column 2

Compliance Period

2024 calendar year

2025 calendar year

2026 calendar year

2027 calendar year

2028 calendar year

2029 calendar year

2030 calendar year

Greenhouse Gas Industrial Reporting and Control Amendment Act, 2016

47 Sections 1 (b), (c), (

e) and (f), 2, 5, 9, 10 and 15 of the Greenhouse Gas Industrial Reporting and Control Amendment Act, 2016, S.B.C. 2016, c. 15, are repealed.

Home Owner Grant Act

Section 13.1 of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, is repealed.

Section 17.22 (11) is amended by striking out " Despite

section 13.1 [access to and disclosure of records] , the " and substituting " The ".

50 The following sections are added:

Information sharing

17.261

(1) In this section:

"authorized person" means,

(

a) in subsection (5) (k), an authorized person as defined in

section 13.1 of the Assessment Act ,

(

b) in subsection (5) (l), a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the Land Title and Survey Authority of British Columbia, to assist in carrying out the provisions of the Land Title and Survey Authority Act , and

(

c) in any other case, a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out the provisions of this Act;

"confidential information" means information of any kind and in any form, relating to one or more persons,

(

a) that is obtained for the purposes of this Act by or on behalf of the minister, or

(

b) that is prepared from information referred to in paragraph (a),

but does not include information that does not directly or indirectly reveal the identity of the person to whom the information relates;

"designated person" has the same meaning as in

section 241 (10) of the Income Tax Act (Canada);

"official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or

(

b) who was formerly so employed or engaged or formerly occupied such a position,

and, for the purposes of subsections (2) and (3), "official" includes a designated person;

"police officer" means a police officer as defined in

section 462.48 (17) of the Criminal Code .

(2) Despite any other enactment or law, except as authorized by this

section or

section 17.22 (11) [disclosure of amount of lien] , an official must not

(

a) knowingly provide, or knowingly allow to be provided, any confidential information to any person,

(

b) knowingly allow any person to have access to any confidential information, or

(

c) knowingly use any confidential information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section.

(3) Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

(4) Subsections (2) and (3) do not apply in relation to the following:

(

a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada;

(

b) any legal proceedings relating to the administration or enforcement of

(

i) any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty, or

(ii) the Land Tax Deferment Act .

(5) Subject to subsection (6), an official may do one or more of the following:

(

a) provide to any person confidential information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act, solely for those purposes;

(

b) provide to any person confidential information that can reasonably be considered necessary for the purposes of determining

(

i) any amount that is or may become payable by the person under this Act,

(ii) any grant or refund to which the person is or may become entitled under this Act, or

(iii) any other amount that is relevant for the purposes of a determination under subparagraph (

i) or (ii);

(

c) provide confidential information as follows:

(ii) to an official solely for the purposes of the initial implementation of a fiscal policy;

(iii) to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of fiscal policy;

(iv) to an official solely for the purposes of the administration or enforcement of the Land Tax Deferment Act or an enactment of British Columbia that provides for the imposition or collection of a tax or duty;

(

v) to an official solely for the purposes of the administration or enforcement of

an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty;

(vii) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government;

(

d) provide confidential information, or allow inspection of or access to confidential information, as the case may be, under, and solely for the purposes of,

(i) sections 44 (1) [powers of commissioner in conducting investigations, audits or inquiries] and 61 (1) [powers, duties and protections of adjudicator] of the Freedom of Information and Protection of Privacy Act , or

(ii) sections 15 [staff in government or government organizations] , 16 [access to information, documents or things] and 17 [summons and requests] of the Auditor General Act ;

(

e) provide confidential information relating to a person, other than information that may be requested from the grant administrator under

section 17.22 (11),

(

i) to the person, and

(ii) with the consent of the person, to any other person;

(

f) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;

(

g) provide confidential information solely for the purposes of sections 17 [write off of assets and uncollectable debts] , 18 [extinguishment of debts] and 19 [remissions] of the Financial Administration Act ;

(

h) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by the government in respect of a period during which the authorized person was employed by, or engaged by or on behalf of, the government to assist in the administration or enforcement of this Act, to the extent that the information is relevant for the purpose;

(

i) provide confidential information to a police officer, solely for the purposes of an investigation into whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if

(

i) the confidential information can reasonably be considered necessary for the purpose of ascertaining, with respect to an official, or with respect to any person related to the official,

(

A) the circumstances in which an offence under the Criminal Code may have been committed, or

(

B) the identity of the person who may have committed an offence under the Criminal Code ,

(ii) the official was or is engaged in the administration or enforcement of this Act, and

(iii) the offence can reasonably be considered to be related to the administration or enforcement of this Act;

(

j) provide confidential information to, or allow inspection of or access to confidential information by, any person otherwise legally entitled to the information under a prescribed enactment of British Columbia, solely for the purposes for which the person is entitled to the information;

(

k) provide confidential information to, or allow inspection of or access to confidential information by, an authorized person, solely for the purposes of the administration or enforcement of the Assessment Act ;

(

l) provide confidential information to, or allow inspection of or access to confidential information by, an authorized person, solely for the purposes set out in

section 4 (1) (a) [purposes of authority] of the Land Title and Survey Authority Act .

(6) Except in accordance with an information-sharing agreement entered into under

section 17.262, an official must not, under subsection (5) (

a) to (

c) and (

g) to (

l) of this section, provide confidential information to, or allow inspection of or access to confidential information by,

(

a) an official of a public body, as defined in the Freedom of Information and Protection of Privacy Act , other than the ministry of the minister,

(

c) an official of the government of another province.

(7) An official may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.

(8) The person who presides at a legal proceeding in relation to the supervision, evaluation or discipline of an authorized person may make orders necessary to ensure that confidential information is not used or provided to any person for any purpose unrelated to the proceeding, including

(

a) an order that the proceeding be held in private,

(

b) an order banning publication of the confidential information,

(

c) an order to conceal the identity of the person to whom the confidential information relates, and

(

d) an order sealing the records of the proceeding.

(9) To the extent of any inconsistency or conflict with

section 32 [use of personal information] or 33 [disclosure of personal information] of the Freedom of Information and Protection of Privacy Act , this

section applies despite that Act.

Information-sharing agreements

17.262

(1) In this section:

"confidential information" has the same meaning as in

section 17.261;

"information-sharing agreement" means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in

section 17.261 (5).

(2) The minister may enter into an information-sharing agreement with

(

a) a public body as defined in the Freedom of Information and Protection of Privacy Act ,

(

c) the government of a province or other jurisdiction in Canada or an agency of that government.

(3) Subject to subsection (4), confidential information obtained by the minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement.

(4) Subsection (3) does not prevent

(

i) an enactment administered by the minister that provides for the imposition or collection of a tax or duty, or

(ii) the Land Tax Deferment Act , or

(

b) any confidential information obtained by the minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing

an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

(6) For the purposes of

section 17.261 (6), an information-sharing agreement entered into before the coming into force of this

section is considered to be an information-sharing agreement entered into by the minister under this section.

Offences – confidential information

17.35

(1) Without limiting

section 5 [general offence] of the Offence Act as it applies for the purposes of this Act, a person commits an offence if the person

(

a) contravenes

section 17.261 (2) [information sharing] , or

(

b) knowingly contravenes an order made under

section 17.261 (8).

(2) A person commits an offence if

(

a) the person has been provided with confidential information for a particular purpose under

section 17.261 (5) (

a) to (d), (g), (

h) or (

j) to (l), and

(

b) the person knowingly, for a purpose other than the purpose referred to in paragraph (a), uses the information, provides the information or allows the information to be provided to any person or allows any person to access the information.

(3) A person who commits an offence under subsection (1) or (2) is liable to one or both of the following:

(

a) a fine of not more than $5 000;

(

b) imprisonment for not more than 12 months.

51 Sections 18 (2) (

h) and 18.1 (8) are repealed.

Income Tax Act

Section 1 (7) (

i) of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended in column 1 of the table by striking out " Canada Customs and Revenue Agency " and substituting " Canada Revenue Agency ".

Section 1 (8) is amended by adding the following paragraph:

(c.01) the definition of "source individual" in

section 120.4 of the federal Act as that definition applies for the purposes of

section 4.84 of this Act; .

Section 1 (8) (c.2) and (d.2) is amended by striking out " sections 8.1 and 8.2 " and substituting " sections 8.1, 8.2 and 8.3 ".

Section 1 (8) is amended by adding the following paragraph:

(d.11)

section 231.6; .

Section 4.51 is amended by adding the following subsection:

(3.1) For greater certainty,

section 64.01 of the federal Act applies for the purposes of subsection (3) of this section.

Section 4.52 (1) is amended by adding the following paragraph:

(e.1) except in respect of the 2023 taxation year,

section 8.3 (6) [renter's tax credit] ; .

Section 4.52 (1) (

f) is repealed.

Section 4.71 (2) (b) (ii) is amended by striking out " (f), (

g) or (j) " and substituting " (

f) or (g) ".

Section 4.71 (2) (b) (ii) is amended by striking out "

section 110 (1) (

d) to (d.3), (

f) or (g) " and substituting "

section 110 (1) (

d) to (g) ".

Section 4.721 is amended by adding the following subsection:

(1.2) For greater certainty,

section 66 (12.6001) of the federal Act applies for the purposes of paragraphs (

f) and (

g) of the definition of "BC flow-through mining expenditure" in subsection (1) of this section.

Section 8.1 (3) is amended

(

a) in paragraph (

a) of the description of "deduction" by striking out " $30 000 " and substituting " the prescribed amount ", and

(

b) in paragraph (

b) of the description of "deduction" by striking out " $35 000 " and substituting " the prescribed amount ".

63 The following

section is added:

Renter's tax credit

8.3

(1) In this section:

"adjusted income" , in relation to an eligible individual for a taxation year, means the total of all amounts each of which would be the income for the year of the individual or the individual's cohabiting spouse or common-law partner if, in computing that income,

(

a) no amount were included in respect of a gain described in

section 40 (3.21) [deemed capital gain under

section 180.01] of the federal Act,

(

b) no amount were included in respect of any gain from a disposition of property to which

section 79 [surrender of property by debtor] of the federal Act applies,

(

c) no amount were included under

section 56 (6) [universal child care benefit] of the federal Act,

(

d) no amount were deductible under

section 60 (y) [repayment of universal child care benefit] of the federal Act,

(

e) no amount were included under

section 56 (1) (q.1) [registered disability savings plan payments] of the federal Act, and

(

f) no amount were deductible under

section 60 (z) [repayment under the Canada Disability Savings Act ] of the federal Act;

"cohabiting spouse or common-law partner" has the same meaning as in

section 122.6 of the federal Act;

"eligible individual" has the same meaning as in

section 8 (1) [refundable sales tax credit] of this Act;

"eligible rental unit" means a living accommodation in British Columbia but does not include prescribed rental units;

"eligible tenant" means an eligible individual who

(

a) occupies an eligible rental unit under a tenancy agreement, licence, sublease agreement or similar arrangement for at least 6 one-month periods in the taxation year, and

(

b) paid rent, or had rent paid on their behalf, to occupy the eligible rental unit;

"rent" does not include the following payments:

(

a) a payment to a person who is not at arm's length as described in

section 251 (1) of the federal Act;

(

b) a payment in respect of a capital lease;

(

c) a payment in respect of an amount that is not included in computing the income of the taxpayer under

section 6 (6) (

a) of the federal Act;

(

d) a payment in respect of a campsite, moorage or a manufactured home site as defined in the Manufactured Home Park Tenancy Act ;

(

e) a prescribed payment.

(2) Despite the definition of "eligible tenant" in subsection (1), a person is not an eligible tenant for a taxation year if the person

(

a) dies before the end of the year,

(

b) is, at the end of the year, a person described in

section 149 (1) (

a) or (

b) of the federal Act, or

(

c) is, at the end of the year, confined to a prison or similar institution and has been confined for a period of, or periods the total of which in the year was, more than 6 months.

(3) Section 122.5 (6.2) [non-residents and part-year residents] and (7) [effect of bankruptcy] of the federal Act applies for the purposes of this section.

(4) An individual is deemed to have paid an amount determined under subsections (5) and (6) on December 31 of the taxation year on account of the individual's tax payable under this Act for a taxation year if

(

a) the individual is an eligible tenant, and

(

b) the individual files, with the individual's return of income under

section 29 for the taxation year, a form provided by the minister that contains the information necessary to establish the individual's claim for the tax credit under this section.

(5) The amount that an individual is deemed to have paid under subsection (4) is, subject to subsection (6), $400 in respect of the individual.

(6) The amount determined under subsection (5) is reduced by 2% of the amount by which the adjusted income of the individual claiming the tax credit under this

section exceeds $60 000 in respect of the individual.

(7) Despite subsection (4), if, on December 31 of the taxation year, an individual is the cohabiting spouse or common-law partner of another individual and both individuals are eligible tenants, only the individual designated by the minister is eligible for the tax credit under this section.

(8) Without limiting

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

(

a) prescribing rental units or classes of rental units for the purposes of the definition of "eligible rental unit" in subsection (1) of this section;

(

b) prescribing types of payments for the purposes of the definition of "rent" in subsection (1) of this section.

(9) Regulations made under subsection (8) may be made retroactive to January 1, 2023 or a later date, and if made retroactive are deemed to have come into force on the date specified in the regulation.

Section 13.092 (2) is amended

(

a) in paragraph (

a) in the formula by striking out " benefit " and substituting " benefit + conditional supplement ",

(

b) in paragraph (

a) by repealing the description of "benefit" and substituting the following:

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, $1 750;

(ii)

for 2 qualified dependants, $2 850;

(iii)

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

$2 850 + [$900 x (number of qualified dependants – 2)]; ,

(

c) in paragraph (

a) by adding the following description immediately after the description of "benefit":

conditional supplement

one of the following amounts:

(

i) if, at the beginning of the month, the individual is an eligible individual in respect of at least one qualified dependant and is not the cohabiting spouse or common-law partner of another individual, $500;

(ii)

in any other case, nil; , and

(

d) in paragraph (

b) by repealing the description of "benefit" and substituting the following:

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, $775;

(ii)

for 2 qualified dependants, $1 525;

(iii)

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

$1 525 + [$725 x (number of qualified dependants – 2)]; .

Section 20.1 (2) (

c) is amended by striking out " January 1, 2024 " and substituting " January 1, 2027 ".

Section 25.1 is amended by adding the following subsection:

(1.1) For greater certainty,

section 66 (12.6001) of the federal Act applies for the purposes of paragraph (f.2) of the definition of "excluded expense" in subsection (1) of this section.

Section 29 is amended

(

a) in subsection (2) (

b) by adding the following subparagraph:

(i.3)

section 8.3 (4) [renter's tax credit] ; , and

(

b) in subsection (3) (b) (

i) by adding the following clause:

(A.3)

section 8.3 (4); .

Section 29 (2) (

b) is amended by adding the following subparagraph:

(xi)

section 276 [clean buildings tax credit] .

Section 29 (2.2) is amended

(

a) by striking out " the reference in that

section to "paragraph (4) (a), (

b) or (c)" must be read as "paragraph (4) (a), (b), (

c) or (e)" and " and substituting " the reference in that

section to "paragraph (4) (a), (b), (b.1) or (c)" must be read as "paragraph (4) (a), (b), (b.1), (

c) or (e)" and ", and

(

b) by renumbering paragraph (

c) as paragraph (e).

Section 29 (2.2) is amended by striking out " the reference in that

section to "paragraph (4) (a), (b), (b.1) or (c)" must be read as "paragraph (4) (a), (b), (b.1), (

c) or (e)" and " and substituting " the reference in that

section to "paragraph (4) (a), (b), (b.1), (b.3) or (c)" must be read as "paragraph (4) (a), (b), (b.1), (b.3), (

c) or (e)" and ".

Section 29 (2.2) is amended by striking out " the reference in that

section to "paragraph (4) (a), (b), (b.1), (b.3) or (c)" must be read as "paragraph (4) (a), (b), (b.1), (b.3), (

c) or (e)" and " and substituting " the reference in that

section to "paragraph (4) (a), (b), (b.1), (b.3), (b.4) or (c)" must be read as "paragraph (4) (a), (b), (b.1), (b.3), (b.4), (

c) or (e)" and ".

Section 33 (3) is amended by adding " , 125.6 (2) or (2.1) " after " 125.5 (3) ".

Section 33 (3) is amended by striking out " or 135 of this Act " and substituting " , 135 or 276 of this Act ".

Section 38 (1.01) is amended

(

a) by renumbering paragraph (

h) as paragraph (m), and

(

b) by renumbering paragraph (

i) as paragraph (n).

Section 38 (1.01) is amended by renumbering paragraph (

j) as paragraph (o).

Section 40 (1.1) is repealed and the following substituted:

(1.1) Section 164 (1) (b), (1.1) to (1.31), (1.5) to (1.53) and (1.7) to (7) of the federal Act applies for the purposes of this Act.

Section 42 (2) (

a) is amended by striking out " or " at the end of subparagraph (ii.2) and by adding the following subparagraph:

(ii.3) the amount that, under

section 8.3 (5) and (6), the individual is deemed to have paid on account of the individual's tax payable under this Act for a taxation year, or .

Section 47 (3) is amended by striking out " and 138 (2) of this Act " and substituting " , 138 (2) and 281 (2) of this Act ".

Section 59 is amended by adding " , 231.8 " after " 231.7 ".

Section 59 is amended by striking out " Sections 231 to 231.5, 231.7, 231.8 " and substituting " Sections 231 to 231.8 ".

Section 64 (5) (c) (iii.3) and (iii.4) is amended by striking out " , including for greater certainty a purpose set out in

section 13.1 (3) (

b) or (

c) of that Act ".

Section 68 (6) is amended by striking out " Canada Customs and Revenue Agency " and substituting " Canada Revenue Agency ".

Section 77 is repealed and the following substituted:

Duty of public bodies to provide information

(1) In this section, "public body" has the same meaning as in the Freedom of Information and Protection of Privacy Act .

(2) A public body must, on the written request of any of the following persons, provide without charge the information the person considers necessary for the purpose of administering and enforcing the Act:

(

a) the deputy head;

(

b) the Commissioner of Income Tax;

(

c) an officer authorized by the deputy head.

Section 77.2 is amended by striking out " The British Columbia Assessment Authority must " and substituting " Without limiting

section 77, the British Columbia Assessment Authority must ".

Section 79 (1) is amended by repealing paragraph (b) (iv) of the definition of "accredited qualified BC labour expenditure" and substituting the following:

(iv) if the corporation first incurs on or after July 1, 2020 and before February 22, 2022 an amount that is an accredited BC labour expenditure in respect of the production, all amounts of the accredited BC labour expenditure of the corporation in respect of the production that are incurred more than 120 days before the date on which the corporation gives notice under

section 84.1, unless the corporation's eligibility certificate issued under

section 86 in respect of the production is revoked and notice is given on or before the day that is 30 days after the revocation date;

(

v) if the corporation first incurs on or after February 22, 2022 an amount that is an accredited BC labour expenditure in respect of the production, all amounts of the accredited BC labour expenditure of the corporation in respect of the production that are incurred before the date on which the corporation gives notice under

section 84.1, unless notice is given on or before the later of the following:

(

A) the day that is 120 days after the corporation first incurs an amount that is an accredited BC labour expenditure in respect of the production;

(

B) if the corporation's eligibility certificate issued under

section 86 in respect of the production is revoked, the day that is 30 days after the revocation date; .

Section 134 (2) is amended in paragraph (b) (iii) of the description of "eligible salary and wages" by striking out " September 1, 2023 " and substituting " September 1, 2028 ".

Insurance Premium Tax Act

Section 1 (1) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is amended in paragraph (

b) of the definition of "amount owing" by striking out "

section 15.1 " and substituting "

section 12.4 or 15.1 ".

Section 2 is amended

(

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

(1) A taxable insurer must register with the commissioner no later than 30 days after the date the taxable insurer begins to carry on insurance business in British Columbia. , and

(

b) by adding the following subsection:

(1.1) A person who ceases to be a taxable insurer must notify the commissioner no later than 30 days after the date the person ceases to be a taxable insurer.

Section 6 is amended

(

a) in subsection (1) by striking out " , in the form the commissioner determines, " and by striking out " , together with other information the commissioner requires ",

(

b) in subsection (2) by striking out " must deliver to the commissioner a return in the form the commissioner determines, together with other information the commissioner requires " and substituting " must deliver a return to the commissioner ", and

(

c) by adding the following subsections:

(5) A return must be in the form and contain the information required by the commissioner.

(6) A person required to deliver a return must

(

a) file the return electronically in the manner required by the commissioner, and

(

b) file, with the return, any other information or records required by the commissioner.

Section 6 (4) is amended by striking out " any information or return " and substituting " any return ", by striking out " a further return or information " and substituting " a further return " and by striking out " demand the information or return " and substituting " demand the return ".

91 The following

section is added:

Interest on unpaid fee for attending location outside British Columbia

7.2

(1) If a taxpayer fails to pay a fee imposed under

section 12.4, the taxpayer must pay to the government interest on the amount unpaid from the date of the first notice of assessment for that fee until the date of payment.

(2) Interest payable under subsection (1) must be calculated at the rate and in the manner prescribed by the Lieutenant Governor in Council.

Section 12.1 is amended by adding the following subsection:

(6) A person must not

(

a) interfere with, hinder or molest a person doing anything that the person is authorized to do under this section, or

(

b) prevent or attempt to prevent a person from doing anything that the person is authorized to do under this section.

Section 12.2 is repealed and the following substituted:

Requirement to provide records

12.2 When required by the commissioner, a person must provide to the commissioner all records that the commissioner considers necessary to determine whether this Act and the regulations are being or have been complied with.

94 The following

section is added:

Demand for information

12.3

(1) For any purpose related to the administration or enforcement of this Act or the regulations, the commissioner may, by giving a person a demand notice, require from the person

(

a) any information or additional information,

(

b) the production of any records, or

(

c) a written statement.

(2) A demand notice under subsection (1)

(

a) must be given by

(

i) leaving the demand notice with the person, or

(ii) mailing the demand notice to the person by registered mail addressed to the person's address as stated in the person's last return made under this Act or as last known to the commissioner,

(

b) must specify a reasonable time by which the person must comply with the demand notice, and

(

c) in relation to a requirement under subsection (1) (c), may require the written statement to be made by way of affidavit or statutory declaration.

(3) A person to whom a demand notice is given under this

section must comply with the notice within the time specified in the notice.

(4) The commissioner may issue a document certifying one or both of the following, and the document is proof of the facts certified in it:

(

a) a demand notice was given to a person in accordance with subsection (2);

(

b) a person has failed to comply with subsection (3) in respect of a demand notice given to the person under this section.

95 The following

section is added:

Fee for attending at location outside British Columbia

12.4

(1) If the commissioner is satisfied that it is necessary to attend at a location outside British Columbia for the purpose of determining whether a person is complying with or has complied with this Act and the regulations, the commissioner may impose on the person a fee payable to the government in an amount not exceeding the amount calculated under subsection (2) in respect of attending at that location.

(2) Subject to the regulations, the commissioner may calculate the amount for the purposes of subsection (1) based on

(

a) fees set by the commissioner, or

(

b) a manner of calculating fees that is set by the commissioner.

(3) For the purposes of subsection (2), the fees and manner set by the commissioner may be different for different circumstances defined by the commissioner or for attending at different locations.

(4) In imposing a fee under subsection (1), the commissioner may not impose a fee in respect of attending at a location more than 4 years before the date of the first notice of assessment for that fee.

(5) The Lieutenant Governor in Council may make regulations for the purposes of subsection (2), respecting the calculation of an amount for the purposes of subsection (1), including, without limitation, respecting a maximum amount that may be calculated.

Section 13 is amended

(

a) in subsection (2) by striking out " deliver notice " and substituting " give notice ", and

(

b) in subsection (3) by striking out " On delivery of the notice " and substituting " On the giving of the notice ".

Section 14 is amended

(

a) in subsection (2) by striking out " by mailing a notice, dated on the day of mailing, to the taxpayer's last known address ", and

(

b) in subsection (3) by striking out " the day on which the notice of assessment is issued " and substituting " the date of the notice of assessment ".

98 The following

section is added:

Notice of assessment

14.1

(1) If a notice of assessment is sent by ordinary mail, registered mail or electronic mail, the notice, for the purposes of this Act, is deemed to have been given on the date of that notice.

(2) The date of a notice of assessment is the date stated on the notice.

Section 16 is amended by adding the following subsection:

(2.01) If the commissioner imposes a fee under

section 12.4 on a person, the commissioner must assess the person for the amount of the fee payable under that section.

Section 17 (4) is amended by striking out "

section 16 (2.1) " and substituting "

section 16 (2.01) or (2.1) ".

101 The following

section is added:

Waiver or cancellation of penalty

27.2 The commissioner may at any time waive or cancel all or part of any penalty otherwise payable by a person under this Act.

102 Sections 28 and 29 are repealed and the following substituted:

Penalty for failure to register with or notify commissioner

28 A person who fails to comply with either of the following provisions is liable to a penalty equal to $500:

(a)

section 2 (1);

(b)

section 2 (1.1).

Penalty for failure to deliver return

29 A taxpayer who fails to deliver a return under

section 6 (1) or (2) in respect of a calendar year or contract, within the time required under this Act, is liable to a penalty equal to the total of

(a) 5% of the amount remaining unpaid of the taxpayer's tax payable under this Act in respect of the calendar year or contract on the date the return was required to be delivered, and

(

b) the amount determined by the following formula:

amount = 1% x A x B

where

the amount remaining unpaid of the taxpayer's tax payable under this Act in respect of the calendar year or contract on the date the return was required to be delivered;

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 delivered and ending on the earlier of

(

i) the date the return was delivered, and

(ii)

the date a penalty is imposed under this

section on the taxpayer.

103 The following sections are added:

Penalty for repeated failure to deliver return

29.1 If all of the following apply:

(

a) a taxpayer fails to deliver a return under

section 6 (1) or (2) in respect of a calendar year or contract within the time required under the Act;

(

b) the taxpayer subsequently fails to furnish or deliver a return under

section 6 (4) in respect of the calendar year or contract within the time required under the Act;

(

c) a penalty was imposed on the taxpayer under

section 29 in respect of a failure to deliver a return referred to in that

section for any of the 3 preceding calendar years,

the taxpayer is liable to a penalty equal to the total of

(d) 10% of the amount remaining unpaid of the taxpayer's tax payable under this Act in respect of the calendar year or contract on the date the return referred to in paragraph (

a) was required to be delivered, and

(

e) the amount determined by the following formula:

amount = 2% x A x B

where

the amount remaining unpaid of the taxpayer's tax payable under this Act in respect of the calendar year or contract on the date the return referred to in paragraph (

a) was required to be delivered;

the number of months, not exceeding 20 and rounded down to the nearest whole number, in the period beginning on the date the return referred to in paragraph (

a) was required to be delivered and ending on the earlier of

(

i) the date the return was delivered, and

(ii)

the date a penalty is imposed under this

section on the taxpayer.

Penalty for failure to provide required information

29.2 If a person who is required to deliver a return fails to include in the return any required information or fails to deliver with the return any other required information or records, the person is liable to a penalty of $100 for each failure.

Section 30 is repealed and the following substituted:

Penalties respecting information and records

(1) A person who fails to comply with a provision specified in subsection (2) is liable, in respect of each failure, to 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 12.2;

(

b) section 12.3 (3).

105 The following sections are added:

Penalty for interfering with investigation, inspection or audit

30.1 A person who contravenes

section 12.1 (6) (

a) or (

b) is liable to a penalty of $100 for each contravention.

Gross negligence

30.2

(1) In this section, "additional tax" means the amount by which the tax payable under this Act in respect of a calendar year or contract, calculated on the basis of accurate and complete information, exceeds the tax payable in respect of the calendar year or contract, calculated on the basis of the false statement or omission described in subsection (2).

(2) If a person knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or an omission in a return, notice or other record delivered or supplied or in information supplied under this Act in respect of a calendar year or contract, the taxpayer is liable to a penalty equal to the greater of

(a) $100, and

(b) 50% of the additional tax.

Misrepresentation by third party

30.3

(1) Section 163.2 of the Income Tax Act (Canada) applies for the purposes of this Act with the changes the circumstances require for the purposes of this Act.

(2) Without limiting subsection (1), in applying

section 163.2 of the Income Tax Act (Canada) for the purposes of this Act, the following rules apply:

(

a) a reference in that

section to the Income Tax Act (Canada) is to be read as a reference to this Act;

(

b) a reference in that

section to an assessment is to be read as a reference to an assessment under this Act;

(

c) that

section is to be read without reference to the definition of "excluded activity" in subsection (1) of that

section and without reference to subsections (7) and (8) (b) (

i) and (ii) of that section;

(d) subsection (5) of that

section is to be read as if

(

i) the reference to "subsection 163 (2)" were a reference to

section 30.2 (2) of this Act, and

(ii) the reference to "return filed for the purposes of this Act" were a reference to "return, notice or other record delivered or supplied or in information supplied under this Act";

(e) subsection (10) of that

section must be read as if the reference to

section 163 (3) were a reference to subsection (3) of this section;

(f) subsection (15) of that

section must be read as if the reference to "or an employee engaged in an excluded activity" were excluded.

(3) In an appeal to the Supreme Court under

section 18 of this Act, the onus is on the minister to establish the facts justifying the assessment of a penalty to which a person is liable under this section.

106 Sections 31 and 32 are repealed.

107 The following sections are added:

Section 5 of Offence Act

32.1

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

General offences

32.2 A person who does any of the following commits an offence:

(

a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, notice or other record required to be delivered or supplied under this Act;

(

b) destroys, alters, mutilates, hides or otherwise disposes of a record to evade payment of an amount to be paid to the government under this Act;

(

c) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive entry in a record related to an amount to be paid to the government under this Act;

(

d) omits, or participates in, assents to or acquiesces in the omission of, a material particular in a record required to be kept under this Act;

(

e) makes or uses, or participates in, assents to or acquiesces in the making or use of, a record in a false or deceptive manner in order to obtain a tax benefit;

(

f) wilfully, in any manner, evades or attempts to evade payment of tax payable under this Act;

(

g) conspires with any person to do anything described in paragraphs (

a) to (f).

Penalties

32.3

(1) An individual who commits an offence under

section 32.2 is liable to

(

a) a fine of not less than 50% and not more than 200% of the amount of tax that was sought to be evaded,

(

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.

(2) A corporation that commits an offence under

section 32.2 is liable to a fine of not less than 50% and not more than 200% of the amount of tax that was sought to be evaded.

Offences for failure to provide records or information required by commissioner or for interference

32.4

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

(

a) section 12.1 (6) (

a) or (b);

(

b) section 12.2;

(

c) section 12.3 (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.

Offences in relation to taxpayer information

32.5

(1) A person commits an offence if the person

(

a) contravenes

section 38 (2), or

(

b) knowingly contravenes an order made under

section 38 (8).

(2) A person commits an offence if

(

a) the person has been provided with taxpayer information for a particular purpose under

section 38 (5) (

a) to (c), (e), (f), (

i) to (

k) or (m), and

(

b) the person knowingly, for a purpose other than the purpose referred to in paragraph (a), uses the information, provides the information or allows the information to be provided to any person or allows any person to access the information.

(3) A person who commits an offence under subsection (1) or (2) is liable to

(

a) a fine of not more than $5 000,

(

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.

Section 33 is repealed and the following substituted:

Offence by corporation

(1) If a corporation commits an offence under this Act, an employee, officer, director or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted for the offence.

(2) In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee, officer, director or agent of the defendant, whether or not the employee, officer, director or agent is identified or has been prosecuted for the offence.

(3) Subsection (2) does not apply if the defendant establishes that the defendant exercised due diligence to prevent the commission of the offence.

Section 34 is amended

(

a) in subsection (1) by striking out " A notice, other than a notice of assessment, " and substituting " Subject to this section, a notice, other than a notice of assessment, ", and

(

b) by adding the following subsection:

(2.1) Subsections (1) (

a) and (

b) and (2) do not apply to a demand notice under

section 12.3.

Section 37 is repealed.

111 The following sections are added:

Electronic payment

37.1 A person required to pay an amount to the government under this Act must pay the amount electronically in the manner required by the commissioner.

When payment is received

37.2 If, under this Act, an amount must or may be paid to the government, the amount is conclusively deemed to be paid on the date it is received by the government.

Section 38 is repealed and the following substituted:

Information sharing

(1) In this section:

"authorized person" means a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out the provisions of this Act;

"official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or

(

b) who was formerly so employed or engaged or formerly occupied such a position;

"police officer" means a police officer as defined in

section 462.48 (17) of the Criminal Code ;

"taxpayer information" means information of any kind and in any form, relating to one or more taxpayers,

(

a) that is obtained for the purposes of this Act by or on behalf of the minister, or

(

b) that is prepared from information referred to in paragraph (a),

but does not include information that does not directly or indirectly reveal the identity of the taxpayer to whom the information relates;

"US state official" means any person

(

a) who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of a state of the United States of America, or

(

b) who was formerly so employed or engaged or formerly occupied such a position.

(2) Despite any other enactment or law, except as authorized by this section, an official must not

(

a) knowingly provide, or knowingly allow to be provided, any taxpayer information to any person,

(

b) knowingly allow any person to have access to any taxpayer information, or

(

c) knowingly use any taxpayer information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section.

(3) Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.

(4) Subsections (2) and (3) do not apply in relation to the following:

(

a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada;

(

b) any legal proceedings relating to the administration or enforcement of any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty.

(5) Subject to subsection (6), an official may do one or more of the following:

(

a) provide to any person taxpayer information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act, solely for those purposes;

(

b) provide to any person taxpayer information that can reasonably be considered necessary for the purposes of determining

(

i) any tax, interest, penalty or other amount that is or may become payable by the person under this Act,

(ii) any refund to which the person is or may become entitled under this Act, or

(iii) any other amount that is relevant for the purposes of a determination under subparagraph (

i) or (ii);

(

c) provide taxpayer information as follows:

(ii) to an official solely for the purposes of the initial implementation of a fiscal policy;

(iii) to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of fiscal policy;

(iv) to an official solely for the purposes of the administration or enforcement of an enactment of British Columbia that provides for the imposition or collection of a tax or duty;

(

v) to an official solely for the purposes of the administration or enforcement of

an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty;

(vii) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government;

(

d) provide taxpayer information to a US state official solely for the purposes of the administration or enforcement of an enactment of a state of the United States of America that provides for the imposition or collection of a tax or duty;

(

e) provide taxpayer information, or allow inspection of or access to taxpayer information, as the case may be, under, and solely for the purposes of,

(i) sections 44 (1) and 61 (1) of the Freedom of Information and Protection of Privacy Act , or

(ii) sections 15, 16 and 17 of the Auditor General Act ;

(

f) provide taxpayer information as provided for in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ;

(

g) provide taxpayer information relating to a taxpayer

(

i) to the taxpayer, and

(ii) with the consent of the taxpayer, to any other person;

(

h) use taxpayer information to compile information in a form that does not directly or indirectly reveal the identity of the taxpayer to whom the information relates;

(

i) provide taxpayer information solely for the purposes of sections 17, 18 and 19 of the Financial Administration Act ;

(

j) provide taxpayer information to the BC Financial Services Authority, established under

section 2 of the Financial Services Authority Act , solely for the purposes of administering the Financial Institutions Act or another e