387/82

O.C. 1586/82

August 20, 1982

Taxation (Rural Area) Act

Taxation (Rural Area) Act Regulation

[Last amended April 7, 2026 by B.C. Reg. 49/2026]

387_82_pit

Interpretation

In this regulation, Act means the Taxation (Rural Area) Act .

Repealed

1.1

Repealed. [B.C. Reg. 71/2017.]

Cancellation of taxes

Where, pursuant to

section 39 of the Act, property has been forfeited to, and vested in, the Province, the Surveyor of Taxes shall cancel all taxes, penalties and interest due and carried on the taxation roll in respect of the property.

Fees — under

section 39

The fee required to be paid under

section 39 (4) of the Act in order to prevent forfeiture is $75.

[en. B.C. Reg. 135/91.]

Fees — under

section 40

3.1

The fee payable on application under

section 40 of the Act for an order under

section 40 (2) is $250 and for an order under

section 40 (4) is $500.

[en. B.C. Reg. 252/92.]

Fees — under

section 48

The fee for a search and statement under

section 48 of the Act, showing the outstanding taxes, penalty and interest outstanding or that no taxes are outstanding, is as follows:

for each folio search conducted through the BC OnLine information service, by a person who is not a provincial government employee, using a computer terminal not located in a government office, the fee is $5;

for each folio search conducted through the BC OnLine information service, by a person other than a government employee for this purpose, using a computer terminal located in a government office, the fee is $6;

Repealed. [B.C. Reg. 71/2017.]

for tax roll folios searched by a government employee located at the Surveyor of Taxes' office or at a government agent office, involving a search of non-electronic data regarding the tax levy or payment history, the fee is the amount that results from multiplying $45 per hour by the number of hours taken to perform the search and prepare the written statement, but not less than $30 in respect of any request.

For fees in subsection (1) (

a) and (b), a further operator fee of $1.50, plus any tax imposed under

Part IX of the Excise Tax Act (Canada) on the operator fee, may be charged for any transaction done by electronic means from a location outside a government office or at a government office by a person who is not a government employee.

[en. B.C. Reg. 275/91; am. B.C. Regs. 99/95; 132/99, s. 10; 112/2010, s. 13; 71/2017.]

Variable tax rate — general

For the purposes of

section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2026 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:

Table

Item

Column 1 Class

Column 2 Rate for 2026 and subsequent years ($)

Residential

0.3861

Utilities

3.4653

Supportive housing

0.1000

Major industry

7.5441

Light industry

2.4996

Business and other

2.4996

Managed forest land

0.5372

Recreational property/Non-profit organization

0.8040

Farm

0.6087

[en. B.C. Reg. 49/2026.]

Variable tax rate — Peace River Regional District

For the purposes of

section 20 of the Act, in the Peace River Regional District, the tax rates for 2026 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:

Table

Item

Column 1 Class

Column 2 Rate for 2026 and subsequent years ($)

Residential

0.3861

Utilities

3.7234

Supportive housing

0.1000

Major industry

7.8022

Light industry

2.7577

Business and other

2.4996

Managed forest land

0.5372

Recreational property/Non-profit organization

0.8040

Farm

0.6087

[en. B.C. Reg. 49/2026.]

Calculation of interest

Interest payable on amounts due to government under the Act must be

calculated at the rate prescribed under the Interest Rate under Various Statutes Regulation, B.C. Reg. 386/92, and

calculated on a daily basis and compounded monthly.

[en. B.C. Reg. 56/2003.]

Information sharing — prescribed enactments

For the purposes of

section 3 (5) (

k) of the Act, the following enactments are prescribed:

the Business Number Act ;

section 8 of the Financial Administration Act .

[en. B.C. Reg. 121/2023, Sch. 11.]

[Provisions relevant to the enactment of this regulation: Taxation (Rural Area) Act , R.S.B.C. 1996, c. 448, ss. 20 and 57 (2).]