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Volume 54, No. 3

B.C. Reg. 33/2011

The British Columbia Gazette,

Part II

February 22, 2011

B.C. Reg. 33/2011, deposited February 18, 2011, pursuant to the INCOME TAX ACT [Section 140]. Order in Council 49/2011, approved and ordered February 18, 2011.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective September 1, 2010, the Interactive Digital Media Tax Credit Regulation, B.C. Reg. 187/2010, is amended by adding the following section:

Application fee

4 For the purpose of

section 136 (2) (

c) of the Act, the prescribed application fee that a corporation must provide is as follows:

(

a) if the corporation has fewer than 5 employees at the end of the corporation's previous fiscal period or the corporation does not have a previous fiscal period, $1 000;

(

b) if the corporation has 5 or more employees but fewer than 10 employees at the end of the corporation's previous fiscal period, $2 500;

(

c) if the corporation has 10 or more employees at the end of the corporation's previous fiscal period, $5 000.

— C. HANSEN, Minister of Finance and Minister Responsible for Small Business and Deputy Premier ; B. STEWART, Presiding Member of the Executive Council .

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