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Volume 61, No. 12

110/2018

The British Columbia Gazette,

Part II

June 19, 2018

B.C. Reg. 110/2018 , deposited June 8, 2018, under the TAXATION (RURAL AREA) ACT [sections 57 and 58]. Order in Council 278/2018, approved and ordered June 8, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders as follows:

1 In relation to each person to whom a taxation notice for the 2018 taxation year is required to be mailed under

section 21 (2) of the Taxation (Rural Area) Act and to whom the taxation notice was not mailed on or before May 31, 2018, the date on or before which the Surveyor of Taxes must, under that section, mail that taxation notice to the person is extended to July 15, 2018.

2 A taxation notice mailed by the Surveyor of Taxes in accordance with the order set out in

section 1

(

a) is a taxation notice mailed under

section 21 (2) of the Taxation (Rural Area) Act , and

(

b) is not a copy taxation notice as defined in

section 1 of that Act even if the taxation notice is labelled as a copy.

3 In relation to taxes that are levied in a taxation notice mailed, in accordance with the order set out in

section 1, after May 31, 2018 and on or before July 15, 2018,

(

a) the date on which the taxes are due and payable under

section 11 (1) of the Taxation (Rural Area) Act is extended to the date that is 38 days after the issue date of the taxation notice,

(

b) the reference in

section 11 (1) of the Taxation (Rural Area) Act to May 31 of any year is to be read as a reference to July 15, 2018,

(

c) the references in

section 11 (1), (1.1) (

a) and (b), (1.2) (

b) and (2) (

a) of the Taxation (Rural Area) Act to July 2 of the year the taxes are first levied are to be read as references to the date that is 38 days after the issue date of the taxation notice, and

(

d) both references in

section 11 (5) of the Taxation (Rural Area) Act to July 2 are to be read as references to the date that is 38 days after the issue date of the taxation notice.

— C. JAMES, Minister of Finance and Deputy Premier ; S. FRASER, Presiding Member of the Executive Council .

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