South Coast British Columbia Transportation Authority Act

(formerly titled Greater Vancouver Transportation Authority Act)

Title BEFORE re-enacted by 2007-41-1 , effective November 30, 2007 (BC Reg 399/2007 ).

Greater Vancouver Transportation Authority Act

Section 1 definition of "Richmond-Airport-Vancouver rapid transit project" was added by 2003-45-3 , effective May 23, 2003 [retro from May 29, 2003 (Royal Assent)].

Section 1 (1)

definitions of "ancillary works", "billing organization", "Coquitlam Line rapid transit project", "designated project", "designated tolls", "excessive toll debt", "Fraser River Crossing project", "rail transportation system", "toll debt", "toll device", and "toll reader" were added by 2004-72-2 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 1 (1)

definitions of "Rapid Transit Project", "regional transportation system", and "Richmond-Airport-Vancouver rapid transit project", BEFORE amended by 2004-72-2 , effective November 19, 2004 (BC Reg 508/2004 ).

Rapid Transit Project

means a rail transportation system connecting a location in the general vicinity of the intersection of Broadway Avenue and Granville Street in the City of Vancouver to a location in the general vicinity of the Coquitlam Centre at the intersection of Lougheed Highway and Barnet Highway in the City of Coquitlam and connecting to a location in the general vicinity of a Skytrain station in the City of New Westminster;

regional transportation system

means a system for the transportation, in the transportation service region, of passengers and goods by any means, which system

is operated by the authority or by its subsidiaries or contractors,

may include, without limitation, ferries, a cycling path network, custom transit services, a bus transportation system, a rail transportation system and the major road network, and

does not include independent transit services;

Richmond-Airport-Vancouver rapid transit project

means a rail transportation system connecting

a location in the general vicinity of the intersection of No. 3 Road and Park Road in the City of Richmond,

a location in the general vicinity of the Domestic Air Terminal at the Vancouver International Airport, and

a location in the general vicinity of the intersection of Cordova and Granville Streets in the City of Vancouver;

Section 1 (1)

definitions of "highway" and "provincial highway system" BEFORE amended by 2004-44-109 , effective December 31, 2004 (BC Reg 547/2004 ).

highway

has the same meaning as in the Highway Act ;

provincial highway system

means all highways

that are located in the transportation service region but outside the municipalities, or

that are arterial highways within the meaning of the Highway Act ;

Section 1 (1)

definitions of "construction" and "maintenance" BEFORE amended by 2004-44-110 , effective December 31, 2004 (BC Reg 547/2004 ).

construction

has the same meaning as in

section 25 of the Highway Act ;

maintenance

has the same meaning as in

section 25 of the Highway Act ;

Section 1 (1) definition of "assessment roll" was added by 2005-32-1 , effective December 6, 2005 (BC Reg 347/2005 ).

Section 1 (1) definition of "ancillary works" BEFORE amended by 2007-41-2(a) , effective November 30, 2007 (BC Reg 399/2007 ).

ancillary works

means any works or undertakings ancillary to all or a part of a rail transportation system, and, without limiting this, includes

Section 1 (1)

definitions of "2007 screening panel", "annual report", "articles", "authority's website", "base plan", "base plan preparation year", "busway", "commercial passenger vehicle", "commissioner", "commissioner's website", "deputy commissioner", "first-time short term fare", "inspector", "long term strategy", "major crossing", "mayors' council on regional transportation", "qualified individual", "replacement tax", "revenue transit service", "screening panel", "short term fare", "standard property taxes", "strategic plan", "supplement", "supplementary fare increase" and "targeted fare" were added by 2007-41-2(b) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 1 (1) definition of "authority" BEFORE amended by 2007-41-2(c) , effective November 30, 2007 (BC Reg 399/2007 ).

authority

means the Greater Vancouver Transportation Authority established under

section 2;

Section 1 (1) definition of "board" BEFORE amended by 2007-41-2(d) , effective November 30, 2007 (BC Reg 399/2007 ).

board

means the authority's board of directors appointed under

section 8;

Section 1 (1) definition of "municipality" BEFORE repealed by 2007-41-2(e) , effective November 30, 2007 (BC Reg 399/2007 ).

municipality

means the corporation into which the residents of an area in the transportation service region have been incorporated as a municipality under any Act, and includes the City of Vancouver;

Section 1 (1) definition of "subsidiary" BEFORE amended by 2007-41-2(f) , effective November 30, 2007 (BC Reg 399/2007 ).

subsidiary

means a subsidiary established or acquired by the board under

section 9 (3) (

g) to carry out a purpose or responsibility, or to exercise a power, of the authority, and includes British Columbia Rapid Transit Company Ltd. and West Coast Express Ltd.;

Section 1 (3) BEFORE amended by 2007-41-3 , effective November 30, 2007 (BC Reg 399/2007 ).

An agreement under subsection (2) does not come into effect until the agreement is ratified by a resolution of the Greater Vancouver Regional District board of directors and approved by an order of the Lieutenant Governor in Council.

Section 1 (4) was added by 2007-41-3 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 1 (1) in definition of "articles", paragraph (

a) BEFORE amended by BC Reg 55/2008 under RS1996-440-12 , effective March 6, 2008 (BC Reg 55/2008 ).

provisions, reflecting the recommendations made under

section 176 (2) (

a) or the orders made under

section 181 (1) (a), respecting the remuneration to which a director of the authority is entitled and the terms on which it is to be paid,

Section 1 (1) definition of "strategic transportation plan" BEFORE repealed by 2007-41-40 , effective January 1, 2009.

strategic transportation plan

means a strategic transportation plan prepared and ratified in accordance with

section 14;

Section 1 (1)

definitions of "tax treatment agreement", "taxing treaty first nation" and "treaty first nation" were added by 2007-36-66 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 1 (5) was added by 2007-36-67 , effective April 3, 2009 (BC Reg 55/2009 ) [as amended by 2007-36-68 , effective April 3, 2009 (BC Reg 55/2009 )].

Section 1 (6) was added by 2007-36-67 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 1 (5) (

a) BEFORE amended by 2010-21-227(a) , effective June 25, 2010 (BC Reg 197/2010 ).

a reference to "municipality" or "municipalities" in the

definitions of "independent transit service", "provincial highway system", "qualified individual" and "transportation service region" in subsection (1), in subsections (2) and (3) and in sections 4 (1) and (3), 5, 6 (2) (

g) to (j), 15, 18, 20 to 24, 31 (1.2), 34 (1) (b), 44, 46 (4) (

f) and 149 (1), in the definition of "eligible individual" in

section 170 and in

section 193 (4) must be read as including the treaty first nation or its treaty lands as the context requires,

Section 1 (5) (

c) BEFORE amended by 2010-21-227(b) , effective June 25, 2010 (BC Reg 197/2010 ).

a reference to "council" in subsection (3) (

b) of this

section and in

section 21 (4) (

b) in

section 21 (4) (

b) must be read as including the governing body of the treaty first nation,

Section 1 (1) definition of "motor vehicle" (part) BEFORE amended by 2010-18-73 , effective July 1, 2010.

motor vehicle

means a vehicle propelled other than by muscular power, but does not include

Section 1 (1) definition of "tax treatment agreement" BEFORE repealed by 2011-11-65 , effective June 2, 2011 (Royal Assent).

tax treatment agreement

has the same meaning as in the Treaty First Nation Taxation Act ;

Section 1 (1)

definitions of "Electoral Area A Director", "fare collection bylaw", "infraction" and "ticketed amount" were added by 2012-33-1 , effective June 25, 2012 (BC Reg 189/2012 ).

Section 1 (1) definition of "articles", paragraph (

a) BEFORE amended by 2014-21-1(a) , effective June 25, 2014 (BC Reg 131/2014 ).

provisions, reflecting the recommendations made under

section 176 (3) (

a) or the orders made under

section 181 (1) (a), respecting the remuneration to which a director of the authority is entitled and the terms on which it is to be paid,

Section 1 (1)

definitions of "base plan" and "base plan preparation year" BEFORE replaced by "investment plan" and "investment plan preparation year" 2014-21-1(b) , effective June 25, 2014 (BC Reg 131/2014 ).

base plan means the plan referred to in

section 194 (1);

base plan preparation year , in relation to a base plan, means the fiscal year in which the base plan is prepared;

Section 1 (1)

definitions of "commissioner" and "deputy commissioner" BEFORE amended 2014-21-1(c) , effective June 25, 2014 (BC Reg 131/2014 ).

commissioner means the Regional Transportation Commissioner appointed under

section 215 (1) or 216 (4) or (5);

deputy commissioner means a deputy commissioner appointed under

section 215 (1);

Section 1 (1)

definitions of "commissioner's website" and "inspector" BEFORE repealed 2014-21-1(

c) and (d) , effective June 25, 2014 (BC Reg 131/2014 ).

commissioner's website means the website established under

section 219 (1);

inspector means a person appointed under

section 227 (1) to conduct an inspection under

section 227;

Section 1 (1)

definitions of "strategic plan" and "supplement" BEFORE amended 2014-21-1(

e) and (f) , effective June 25, 2014 (BC Reg 131/2014 ).

strategic plan means a strategic plan within the meaning of

section 206;

supplement means a supplemental plan referred to in

section 200;

Section 1 (1) definition of "official community plan" BEFORE amended by RS2015-1-RevSch , effective January 1, 2016 [coming into force of RS2015-1].

official community plan has the same meaning as in

section 848 of the Local Government Act ;

Section 1 (1)

definitions of "designated employees", "Electoral Area A Director", "regional growth strategy" and "transportation service region" BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

designated employees means

all employees of BC Transit whose work responsibilities relate primarily to BC Transit's activities in the transportation service region,

all employees of the government whose work responsibilities relate to the operation of the Albion ferries, and

all employees of the government, the Insurance Corporation of British Columbia or the Greater Vancouver Regional District who have been identified by name, classification or other description in an order of the Lieutenant Governor in Council made on the recommendation of the authority;

Electoral Area A Director means the Director representing Electoral Area A on the Regional Board of the Greater Vancouver Regional District;

regional growth strategy means the regional growth strategy of the Greater Vancouver Regional District;

transportation service region means all municipalities and rural areas located in the Greater Vancouver Regional District, and includes any area added to the region under subsection (2);

Section 1 (1)

definitions of "development cost charge" and "development cost charge bylaw" were added by 2018-31-1(a) , effective May 31, 2018 (Royal Assent).

Section 1 (5) (

a) BEFORE amended by 2018-31-1(b) , effective May 31, 2018 (Royal Assent).

a reference to "municipality" or "municipalities" in the

definitions of "independent transit service", "provincial highway system", "qualified individual" and "transportation service region" in subsection (1), in subsections (2) and (3) and in sections 4 (1) and (3), 5, 6 (2) (

g) to (j), 15, 18, 20 to 24, 31 (1.2), 34 (1) (b), 44, 46 (4) (

f) and 149 (1), in the definition of "eligible individual" in

section 170 and in

section 193 (5) must be read as including the treaty first nation or its treaty lands as the context requires,

Section 1 (5) (

f) was added by 2018-31-1(c) , effective May 31, 2018 (Royal Assent).

Section 1 (5) (

a) BEFORE amended by 2018-39-26 , effective October 31, 2018 (Royal Assent).

a reference to "municipality" or "municipalities" in the

definitions of "independent transit service", "provincial highway system", "qualified individual" and "transportation service region" in subsection (1), in subsections (2) and (3) and in sections 4 (1) and (3), 5, 6 (2) (

g) to (j), 15, 18, 20 to 24, 31 (1.2), 34 (1) (b), in the definition of "collection entity" in

section 34.2, in the definition of "issuing entity" in

section 34.29 44, 46 (4) (

f) and 149 (1), in the definition of "eligible individual" in

section 170 and in

section 193 (5) must be read as including the treaty first nation or its treaty lands as the context requires,

Section 1 (5) (

a) BEFORE amended by 2019-40-23 , effective November 28, 2019 (Royal Assent)].

a reference to "municipality" or "municipalities" in the

definitions of "independent transit service", "provincial highway system", "qualified individual" and "transportation service region" in subsection (1), in subsections (2) and (3) and in sections 4 (1) and (3), 5, 6 (2) (

g) to (j), 15, 18, 20 to 24, 31 (1.2), 34 (1) (b), in the definition of "collection entity" in

section 34.2, in the definition of "issuing entity" in

section 34.29, 44, 46 (4) (

f) and 149 (1), in the definition of "eligible individual" in

section 170 and in

section 193 (5) must be read as including the treaty first nation or its treaty lands as the context requires,

Section 1 (1) definition of "taxing treaty first nation" BEFORE amended by 2024-13-234 , effective April 25, 2024 (Royal Assent).

taxing treaty first nation has the same meaning as in the Treaty First Nation Taxation Act ;

Section 1 (1) definition of "taxing treaty first nation" BEFORE repealed by 2024-13-235(a) , effective January 1, 2025.

taxing treaty first nation has the same meaning as in the Treaty First Nation Property Taxation Enabling Act ;

Section 1 (6) BEFORE repealed by 2024-13-235(b) , effective January 1, 2025.

For the purposes of applying this Act in relation to a taxing treaty first nation, a reference to "municipality" in sections 25 (9) and 135 must be read as including the taxing treaty first nation.

Part 1 heading BEFORE re-enacted by 2007-41-4 , effective November 30, 2007 (BC Reg 399/2007 ).

Part 1 — Structure, Power and Responsibilities of Authority

Part 1, Division 1 heading was enacted by 2007-41-5 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 2 (2) BEFORE amended by 2003-70-158 , effective March 29, 2004 (BC Reg 64/2004 ).

The Company Act does not apply to the authority, but, on request of the authority, the Lieutenant Governor in Council may order that one or more provisions of that Act apply to the authority.

Section 2 (1) BEFORE amended by 2007-41-6 , effective November 30, 2007 (BC Reg 399/2007 ).

The Greater Vancouver Transportation Authority is established as a corporation, consisting of the directors appointed under

section 8.

Section 2 (1.1) and (1.2) were added by 2007-41-6 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 3 (

b) BEFORE amended by 2007-41-7 , effective November 30, 2007 (BC Reg 399/2007 ).

supports

the regional growth strategy, and

the air quality objectives and economic development of the transportation service region.

Section 3 (b) (iii) was added by 2007-41-7 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 4 (2) (

a) BEFORE amended by 2004-72-3 , effective November 19, 2004 (BC Reg 508/2004 ).

construction, maintenance or regulation of any part of the provincial highway system or of any highway that is not a major road,

Section 4 (1) (

g) BEFORE amended by 2007-41-41(a) , effective January 1, 2009.

prepare and implement strategic, service, capital and operational plans for the regional transportation system, including a strategic transportation plan;

Section 4 (2) (b) (ii) BEFORE amended by 2007-41-41(b) , effective January 1, 2009.

to the extent that the authority has responsibility under the strategic transportation plan for the planning of the major road network, or

Section 4 (1) (

c) BEFORE repealed by 2015-13-59 , effective March 1, 2017 (BC Reg 61/2017 ).

develop and administer programs for certifying motor vehicle compliance with regulations, made under

section 50 of the Motor Vehicle Act , that do one or both of the following:

establish exhaust emission standards;

specify the maximum levels of air contaminants that motor vehicles may emit into the outside atmosphere;

Section 4 (1) (f) (part) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

review, and advise the Greater Vancouver Regional District, the municipalities and the government regarding the implications to the regional transportation system of,

Section 5 (1) BEFORE amended by 2002-20-3(a) , effective April 11, 2002 (Royal Assent).

Despite any other enactment, no person or municipality may establish or operate or approve the establishment or operation of independent transit services in the transportation service region unless it does so

Section 5 (1.1) was added by 2002-20-3(b) , effective April 11, 2002 (Royal Assent).

Section 6 (2) (

f) BEFORE amended by 2002-19-2 , effective June 1, 2002.

may enter into an agreement with the government for the collection of taxes imposed under sections 4 (1) (

c) and 10 (1) (

c) of the Motor Fuel Tax Act and under

section 61 (1) and (1.1) (

b) of the Social Service Tax Act ,

Section 6 (2) (

b) BEFORE amended by 2004-72-4 , effective November 19, 2004 (BC Reg 508/2004 ).

as permitted in this Act, may raise revenues by means of

taxes,

levies,

iii

project toll charges,

user fees, and

motor vehicle charges,

Section 6 (3) to (5) was added by 2004-72-4 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 6 (2) (a.1), (a.2), (g.1), (h.1) and (

j) were added by 2007-41-8(a) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 6 (2) (

d) BEFORE amended by 2007-41-8(b) , effective November 30, 2007 (BC Reg 399/2007 ).

by agreement, may provide transportation services, and any other services it offers, to areas outside the transportation service region,

Section 6 (2) (

f) BEFORE amended by 2007-41-8(c) , effective November 30, 2007 (BC Reg 399/2007 ).

may enter into an agreement with the government for the collection of taxes imposed under sections 4 (1) (

c) and 10 (1) (

c) of the Motor Fuel Tax Act and under

section 61 (1) and (2) of the Social Service Tax Act ,

Section 6 (2) (

g) and (

h) BEFORE amended by 2007-41-8(d) , effective November 30, 2007 (BC Reg 399/2007 ).

may exercise within a municipality in or through which a rail transportation system is planned, acquired, constructed, maintained or operated, all the powers in relation to that rail transportation system that a municipality authorized to lay out, construct and maintain highways may exercise in carrying out that authorization,

has, for the purposes of planning, acquiring, constructing, maintaining and operating a rail transportation system on a highway in a municipality,

all the rights, powers and advantages conferred by any enactment on that municipality with respect to that highway, and

the right to enjoy and exercise any right of way, easement or licence owned, enjoyed or exercised by that municipality in connection with or for the purposes of the municipality's operation of that highway,

Section 6 (2) (

i) BEFORE amended by 2007-41-8(e) , effective November 30, 2007 (BC Reg 399/2007 ).

may exercise the rights, powers and advantages, and may enjoy and exercise the rights of way, easements or licences, referred to in paragraph (

h) in the same manner and to the same extent as the municipality referred to in that paragraph might have done if the highway had not become part of a rail transportation system.

Section 6 (3) BEFORE amended by 2007-41-8(f) , effective November 30, 2007 (BC Reg 399/2007 ).

Without limiting subsection (1) or (2), the authority, for the purposes of a designated project, by bylaw, may

establish standards for the construction, maintenance and rehabilitation of highways or other infrastructure that form part of the designated project,

establish standards for the management, operation and use of highways that form part of the designated project, and

subject to the Motor Vehicle Act , regulate the use of highways that form part of the designated project,

but may not do any of these things in relation to a highway that is also part of the provincial highway system.

Section 6 (5) (

a) BEFORE amended by 2007-41-8(g) , effective November 30, 2007 (BC Reg 399/2007 ).

transfer an interest in the land to a subsidiary for the subsidiary's use and benefit in carrying out the authority's purposes in relation to a designated project, RAV or the C Line,

Section 6 (6) was added by 2007-36-69 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 6 (2) (

f) BEFORE amended by 2013-1-115 , effective April 1, 2013.

may enter into an agreement with the government for the collection of taxes imposed under sections 4 (1) (

c) and (

d) and 10 (1) (

c) and (

d) of the Motor Fuel Tax Act and under

section 61 (1) and (2) of the Social Service Tax Act ,

Section 6 (2) (b) (vii) was added by 2018-31-2 , effective May 31, 2018 (Royal Assent).

Section 7 (3) BEFORE amended by 2007-41-9(a) , effective November 30, 2007 (BC Reg 399/2007 ).

As soon as possible, but within 90 days after the end of each fiscal year of the authority, the authority must prepare

an annual report of the operations of the authority and its subsidiaries for the preceding fiscal year, and

audited financial statements of the authority and its subsidiaries for the preceding fiscal year.

Section 7 (3) (

c) was added by 2007-41-9(a) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 7 (5) BEFORE amended by 2007-41-9(b) , effective November 30, 2007 (BC Reg 399/2007 ).

The Financial Information Act applies to the authority as if it were a corporation within the meaning of that Act.

Section 7 (3) (

c) BEFORE amended by 2014-21-2 , effective June 25, 2014 (BC Reg 131/2014 ).

provide a copy of the annual report and a copy of the audited financial statements to the commissioner and the mayors' council on regional transportation.

Section 8 BEFORE repealed by 2007-41-10 , effective November 30, 2007 (BC Reg 399/2007 ).

Board of directors

Subject to any regulations made under subsection (8), the board of directors of the authority consists of 15 members appointed in accordance with this section.

Subject to subsection (3), the Greater Vancouver Regional District must appoint 12 of the members of the board and each of the directors appointed by the Greater Vancouver Regional District must be

a mayor of a municipality, or

a member of the Greater Vancouver Regional District's board of directors.

Subject to any regulations made under subsection (8), of the directors appointed under subsection (2),

3 must be elected officials in the City of Vancouver or in Electoral Area A of the Greater Vancouver Regional District,

3 must be elected officials in the City of Burnaby, the Corporation of the City of New Westminster, the City of Coquitlam, the Corporation of the City of Port Coquitlam, the City of Port Moody, the Corporation of the District of Pitt Meadows, the Corporation of the District of Maple Ridge, the Village of Anmore or the Village of Belcarra,

one must be an elected official in the Corporation of the City of North Vancouver, the Corporation of the District of North Vancouver, the Corporation of the District of West Vancouver or the Village of Lions Bay or in Electoral Area C of the Greater Vancouver Regional District,

4 must be elected officials in the City of Richmond, the Corporation of the City of Surrey, the City of Langley, the Corporation of the City of White Rock, the Corporation of the Township of Langley or the Corporation of Delta, and

one must be an elected official in a municipality or in an electoral area of the Greater Vancouver Regional District.

The Lieutenant Governor in Council must appoint 3 of the members of the board, and each of the directors appointed by the Lieutenant Governor in Council must be

a member of the Legislative Assembly who represents a constituency that is located, in whole or in part, in the transportation service region, or

a minister with responsibility for municipal affairs or transportation or any other matter directly related to the purpose of the authority.

A director appointed

under subsection (2) holds office,

in the case of the first directors appointed by the Greater Vancouver Regional District under subsection (2), until December 31, 1999, and

in any other case, for one year,

under subsection (4) holds office at the pleasure of the Lieutenant Governor in Council, and

under subsection (2) or (4) may be reappointed for further terms.

If an individual ceases to satisfy the requirements of subsection (2), (3) or (4), as the case may be, that individual continues as a director until the earlier of

the appointment of another director in his or her place, and

the expiration of 90 days after that individual ceases to satisfy the requirements.

If, for any reason, a director ceases to be a member of the board, no act or proceeding of the directors occurring within 90 days after the date on which that director ceases to be a member of the board is invalid merely because of there being in office less than the number of directors required by this section.

Without limiting

section 46, on the recommendation of the Greater Vancouver Regional District, the Lieutenant Governor in Council may, by regulation, amend one or more of subsections (1) to (4) of this

section as follows:

by changing the representation of directors required by subsection (3) of this

section to reflect changes in the distribution of the Greater Vancouver Regional District's population;

by changing the number of directors required by one or more of subsections (1), (2) and (4) and the representation of directors required by subsection (3) to accommodate changes in the boundaries of the transportation service region, including determining in which paragraph of subsection (3) a new area of the transportation service region is to be included.

Section 9 (3) (

g) BEFORE amended by 2003-70-159 , effective March 29, 2004 (BC Reg 64/2004 ).

subject to

section 15 (7) of this Act, establish subsidiaries under the Company Act , or acquire subsidiaries, to carry out the authority's purpose and responsibilities, and

Section 9 (3) (

c) BEFORE amended by 2004-72-5 , effective November 19, 2004 (BC Reg 508/2004 ).

delegate, to a person employed by the authority or to a subsidiary, the exercise of a power of the authority, other than a power described in

section 5, 6 (2) (a), (

b) and (c), 17, 18, 19, 22, 24, 25, 28, 29, 30 or 46 (4),

Section 9 (3) (

c) BEFORE amended by 2005-32-2 , effective December 6, 2005 (BC Reg 347/2005 ).

delegate, to a person employed by the authority or to a subsidiary, the exercise of a power of the authority, other than a power described in

section 5, 6 (2) (a), (

b) and (c), (3), (4) and (5), 17, 18, 19, 22, 24, 25, 28, 29, 29.1, 30 or 46 (4),

Section 9 BEFORE repealed by 2007-41-10 , effective November 30, 2007 (BC Reg 399/2007 ).

Responsibilities of the board

The board must appoint, from among its directors, a chair of the board for a one year term, and the chair may be reappointed for further terms.

The board must supervise the management of the affairs of the authority and may, unless otherwise provided in this Act, by resolution,

exercise the powers and duties of the authority and the powers and duties conferred on the board under this Act,

establish a plan of organization to carry out the powers and duties of the authority,

delegate, to a person employed by the authority or to a subsidiary, the exercise of a power of the authority, other than a power described in

section 5, 6 (2) (a), (

b) and (c), (3), (4) and (5), 17, 18, 19, 22, 24, 25, 28, 29, 29.1 or 46 (4) or in

Part 7,

delegate a duty of the authority to a person employed by the authority, to a subsidiary or to a contractor of the authority,

establish committees of directors and delegate to those committees the powers and duties of the board, except the power to appoint a chair, to appoint a chief executive officer or to delegate a power of the board,

subject to subsection (4), establish rules of procedure for the conduct of meetings of, and rules of conduct for

the board,

the authority,

iii

any committee of directors established by the board, and

any advisory committee appointed under

section 6 (2) (e),

subject to

section 15 (7) of this Act, establish subsidiaries under the Business Corporations Act , or acquire subsidiaries, to carry out the authority's purpose and responsibilities, and

appoint the boards and chairs of those subsidiaries,

establish rules of conduct for the boards of those subsidiaries, and

iii

review and approve the annual operating budgets of those subsidiaries, and

establish guidelines for the payment by the authority of

reimbursement to its directors for expenses incurred in the discharge of their duties, and

fees to its directors and to the chair of the board for performing their respective duties.

Subject to subsection (5), each meeting of the board must be open to the public.

The board may, when it is appropriate to do so, exclude persons other than directors from all or part of a meeting.

Section 10 (

c) BEFORE amended by 2014-21-3 , effective June 25, 2014 (BC Reg 131/2014 ).

in accordance with any guidelines established by the board, determine the compensation of those persons.

Part 1, division 1,

section 13.1 was enacted by 2007-41-11 , effective November 30, 2007 (BC Reg 399/2007 ).

Part 1, division 2 heading was enacted by 2007-41-12 , effective November 30, 2007 (BC Reg 399/2007 ).

Division 2, sections 13.2 to 13.5 were enacted by 2007-41-12 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 13.2 (3) was added by 2012-33-2 , effective June 25, 2012 (BC Reg 189/2012 ).

Section 13.2 (1.1) was added by 2014-21-4 , effective June 25, 2014 (BC Reg 131/2014 ).

Section 13.3 (1) (

i) BEFORE repealed by 2007-41-42 , effective January 1, 2009.

a copy of the authority's current strategic transportation plan.

Section 13.4 (a) (part) BEFORE amended by 2007-41-43 , effective January 1, 2009.

along with a comparison of the operations of the authority and its subsidiaries to the applicable strategic transportation plan or strategic plan as the case may be, and the applicable service, capital and operational plans;

Section 13.4 (

g) and (

h) were added by 2012-33-3 , effective June 25, 2012 (BC Reg 189/2012 ).

Section 13.4 (

i) was added by 2018-31-3 , effective May 31, 2018 (Royal Assent).

Section 13.5 BEFORE repealed by 2014-21-5 , effective June 25, 2014 (BC Reg 131/2014 ).

Duty to provide information

13.5

In addition to providing the records required under

section 7 (3) (c), the authority must promptly provide to the commissioner information requested by the commissioner.

If the authority receives from the commissioner any form of return, the authority must fully and correctly answer each question in the return and promptly deliver the completed return to the commissioner.

Section 14 BEFORE repealed by 2007-41-44 , effective January 1, 2009.

Strategic transportation plan

To guide the authority in carrying out its responsibilities, the authority must, within 2 years after it is established, prepare and adopt a strategic transportation plan respecting

the provision of the regional transportation system, and

transportation demand management.

The strategic transportation plan must

identify the major actions that the authority plans to undertake during the period to which the plan applies,

set out the relationship between the major actions planned by the authority and

the regional growth strategy, and

the air quality objectives for, and the economic development of, the transportation service region, and

include a long range capital and financial plan.

The authority must prepare all its capital and service plans and policies and carry out all its activities and services in a manner that is consistent with its strategic transportation plan.

The authority must submit its strategic transportation plan, and any amendments to it, for ratification by a resolution of the Greater Vancouver Regional District board of directors.

Every time the regional growth strategy is reviewed under

section 869 of the Local Government Act , the authority must review its strategic transportation plan, make any appropriate revisions to it and resubmit it under subsection (4) of this section.

Part 1, Division 3 heading was enacted by 2007-41-13 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 15 (3) (b.1) was added by 2004-72-6 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 15 (4) BEFORE amended by 2004-72-6 , effective November 19, 2004 (BC Reg 508/2004 ).

The authority need not consult in relation to an assessment under subsection (3) (a), (

b) or (

c) if the assessment results in a decrease in the taxes, project toll charges, user fees, motor vehicle charges or parking taxes, as the case may be.

Section 15 (3) (

c) BEFORE amended by 2005-32-3 , effective December 6, 2005 (BC Reg 347/2005 ).

assessing any parking taxes under

section 30 (2), or

Section 15 (3) BEFORE amended by 2007-41-14(a) , effective November 30, 2007 (BC Reg 399/2007 ).

Subject to subsection (4) and

section 35, the authority must consult with the public, all the municipalities and any other organizations that the authority considers will be affected before

Section 15 (3.1) was added by 2007-41-14(b) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 15 (4) (

a) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

an assessment referred to in subsection (3) (a), (b), (b.1) or (

c) if the assessment results in a decrease in the taxes, project toll charges, user fees, motor vehicle charges, designated tolls or parking taxes, as the case may be, or

Section 15 (5) BEFORE amended by 2007-41-14(c) , effective November 30, 2007 (BC Reg 399/2007 ).

The authority must consult with the government, all the municipalities and the Greater Vancouver Regional District before

Section 15 (6) BEFORE amended by 2007-41-14(d) , effective November 30, 2007 (BC Reg 399/2007 ).

The authority must consult with all the municipalities before taking any action under sections 18 (2) (

b) and 22 (3).

Section 15 (1) (a) (

i) BEFORE amended by 2007-41-34(a) , effective January 1, 2008.

consultation, in the manner required in this section, with the public, municipalities, organizations, the Greater Vancouver Regional District, the government and trade unions, and

Section 15 (5) BEFORE amended by 2007-41-34(b) , effective January 1, 2008.

The authority must consult with the government, all the municipalities that the authority considers will be affected and the Greater Vancouver Regional District before

Section 15 (3) and (4) BEFORE repealed by 2007-41-45 , effective January 1, 2009.

Subject to subsection (4) and

section 35, the authority must consult with the public and with any municipality and other organization that the authority considers will be affected before

assessing any taxes under

section 25 (2),

assessing any project toll charges, user fees or motor vehicle charges under

section 29,

b.1

assessing any designated tolls under

section 29.1 (2) or adopting a bylaw under

section 29.1 (3),

assessing any parking taxes under

section 133 (1), or

finalizing the preparation of the strategic transportation plan and any amendments to the plan.

The authority need not consult in relation to

an assessment referred to in subsection (3) (a), (b), (b.1) or (

c) if the assessment results in no change to or a decrease in the taxes, project toll charges, user fees, motor vehicle charges, designated tolls or parking taxes, as the case may be, or

an assessment under

section 29.1 (2), whether or not the power to make the assessment has been delegated under

section 29.1 (4) (f), if the assessment is made in accordance with a bylaw under

section 29.1 (3) that has been ratified by the Greater Vancouver Regional District board of directors.

Section 15 (3.1) (part) BEFORE amended by 2010-21-228 , effective June 25, 2010 (BC Reg 197/2010 ).

3.1

Before a base plan and any supplement is provided to the mayors' council on regional transportation under

section 202 (b), the authority must consult, on matters that the authority proposes to include in those plans, with

Section 15 (3.1) BEFORE amended by 2014-21-6 , effective June 25, 2014 (BC Reg 131/2014 ).

3.1

Before a base plan or any supplement is provided to the mayors' council on regional transportation under

section 202, the authority must consult, on matters that the authority proposes to include in that plan, with

the public in the transportation service region,

the mayors' council on regional transportation,

the Greater Vancouver Regional District, and

any municipality and other organization that the authority considers will be affected.

Section 15 (3.1) (part) BEFORE amended by 2015-41-3 , effective November 17, 2015 (Royal Assent).

3.1

Before an investment plan is provided to the mayors' council on regional transportation under 202.1, the authority must consult, on matters that the authority proposes to include in that plan, with

Section 15 (1) (a) (

i) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

consultation, in the manner required in this section, with the public, mayors' council on regional transportation, municipalities, organizations, the Greater Vancouver Regional District, the government and trade unions, and

Section 15 (3.1) (

c) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

the Greater Vancouver Regional District, and

Section 16 (1) (a) (

i) BEFORE amended by 2004-72-7 , effective November 19, 2004 (BC Reg 508/2004 ).

A bylaw assessing a tax, a project toll charge, a motor vehicle charge or a parking tax does not require ratification by the Greater Vancouver Regional District board of directors before coming into force if

the board of the authority, after full examination of the capital and operating expenditures of the authority and its subsidiaries, determines that assessing the proposed taxes or charges is necessary and unavoidable in order to meet the debt obligations properly incurred by the authority under

section 31, and

the board of the authority has passed a resolution by a vote of at least 2/3 of its members present at the meeting

confirming that the circumstances in paragraph (

a) exist, and

declaring that, despite

section 25 (3), 29 (5) or 30 (5), as the case may be, ratification of the Greater Vancouver Regional District board of directors is not required.

Section 16 (3) (b) (ii) BEFORE amended by 2005-32-4 , effective December 6, 2005 (BC Reg 347/2005 ).

declaring that, despite

section 25 (3), 29 (5), 29.1 (5) or 30 (5), as the case may be, ratification of the Greater Vancouver Regional District board of directors is not required.

Section 16 (3) (

b) BEFORE amended by 2007-41-16 , effective November 30, 2007 (BC Reg 399/2007 ).

the board of the authority has passed a resolution by a vote of at least 2/3 of its members present at the meeting

Section 16 (1) BEFORE amended by 2007-41-35(

a) and (b) , effective January 1, 2008.

If the authority requires the approval or ratification of the Greater Vancouver Regional District board of directors before taking any action under this Act, the Greater Vancouver Regional District board of directors must, on request of the authority for approval or ratification, respond to that request by a resolution made

within 120 days after receipt of the request, or

within any longer period agreed by the board of the authority and the board of directors of the Greater Vancouver Regional District.

Section 16 (2) BEFORE amended by 2007-41-35(

a) and (c) , effective January 1, 2008.

If the Greater Vancouver Regional District board of directors fails to respond to the request referred to in subsection (1) within the required period of time, that board of directors is deemed to have approved or ratified the action.

Section 16 (3) BEFORE amended by 2007-41-35(a) , effective January 1, 2008.

A bylaw assessing a tax, a project toll charge, a motor vehicle charge, a designated toll or a parking tax does not require ratification by the Greater Vancouver Regional District board of directors before coming into force if

the board of the authority, after full examination of the capital and operating expenditures of the authority and its subsidiaries, determines that assessing the proposed taxes or charges is necessary and unavoidable in order to meet the debt obligations properly incurred by the authority under

section 31, and

the board of the authority has passed a resolution by a vote of at least 2/3 of its members voting at the meeting

confirming that the circumstances in paragraph (

a) exist, and

declaring that, despite

section 25 (3), 29 (5), 29.1 (5) or 133 (5), as the case may be, ratification of the Greater Vancouver Regional District board of directors is not required.

Section 16 (2.1) was added by 2007-41-35(d) , effective January 1, 2008.

Section 16 (1), (2) and

(2.1) BEFORE repealed by 2007-41-46 , effective January 1, 2009.

If the authority requires the approval or ratification of the mayors' council on regional transportation before taking any action under this Act, the mayors' council on regional transportation must, on request of the authority for approval or ratification, respond to that request by a resolution made

within 120 days after receipt of the request, or

within any longer period agreed by the board of the authority and the mayors' council on regional transportation.

If the mayors' council on regional transportation fails to respond to the request referred to in subsection (1) within the required period of time, the mayors' council on regional transportation is deemed to have approved or ratified the action.

2.1

Subsections (1) and (2) do not apply to a supplement provided to the mayors' council on regional transportation for approval under

Part 9.

Section 16 (3) BEFORE amended by 2007-41-47 , effective January 1, 2009.

A bylaw assessing a tax, a project toll charge, a motor vehicle charge, a designated toll or a parking tax does not require ratification by the mayors' council on regional transportation before coming into force if

the board of the authority, after full examination of the capital and operating expenditures of the authority and its subsidiaries, determines that assessing the proposed taxes or charges is necessary and unavoidable in order to meet the debt obligations properly incurred by the authority under

section 31, and

the board of the authority has passed a resolution by a vote of at least 2/3 of its members voting at the meeting

confirming that the circumstances in paragraph (

a) exist, and

declaring that, despite

section 25 (3), 29 (5), 29.1 (5) or 133 (5), as the case may be, ratification of the mayors' council on regional transportation is not required.

Section 16.1 was enacted in

Part 1 by 2003-45-4 , effective May 23, 2003 [retro from May 29, 2003 (Royal Assent)].

Section 16.1 BEFORE repealed by 2007-41-46 , effective January 1, 2009.

Richmond-Airport-Vancouver rapid transit project

16.1

Without limiting

section 14, the authority may, by resolution of the board, amend the strategic transportation plan to incorporate the Richmond-Airport-Vancouver rapid transit project.

Except to the extent provided in subsections (3) and (4) of this section, sections 14, 15 and 16 do not apply to an amendment of the strategic transportation plan under subsection (1) of this section.

If the authority amends the strategic transportation plan in accordance with subsection (1),

the authority is deemed to have complied with sections 14 and 15 in relation to that portion of the strategic transportation plan that results from the amendment,

the authority must submit the amendment for ratification by a resolution of the Greater Vancouver Regional District board of directors,

the Greater Vancouver Regional District board of directors must, on the request of the authority for ratification of that amendment, respond to that request by a resolution made on or before May 30, 2003, and

the Greater Vancouver Regional District board of directors is deemed to have ratified the amendment if that board of directors

receives the amendment on or before May 27, 2003, and

fails to respond to the request referred to in paragraph (

c) of this subsection on or before May 30, 2003.

An amendment to the strategic transportation plan under subsection (1) of this

section takes effect after all of the following have occurred:

the amendment is ratified by the Greater Vancouver Regional District board of directors under subsection (3) (

c) or (d);

the authority enters into an agreement with the government and the Vancouver International Airport Authority under which the parties to the agreement agree on the terms in accordance with which the Richmond-Airport-Vancouver rapid transit project is to be constructed.

Section 21 (1) and (2) BEFORE amended by 2003-52-97(a) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

Despite the Vancouver Charter or any other enactment, a municipality must not, without the approval of the authority, take, authorize or permit any action that would reduce the capacity of all or any part of the major road network to move people.

(2) Despite the Vancouver Charter or any other enactment but subject to subsection (3) of this section, a municipality must not, without the approval of the authority, take, authorize or permit any action that would prohibit the movement of trucks on all or any part of a highway in the transportation service region.

Section 21 (4) (b) (

i) BEFORE amended by 2003-52-97(b) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

with the approval of the Minister of Transportation and Highways under

section 545 of the Local Government Act , and

Section 21 (6) BEFORE amended by 2003-52-97(c) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

The approval of the Minister of Transportation and Highways is not required under

section 531 (1) of the Local Government Act for a bylaw, described in subsection (4) of this section, that is passed after this

section comes into force.

Section 21 (6) BEFORE amended by 2005-32-5 , effective December 6, 2005 (BC Reg 347/2005 ).

The approval of the minister responsible for the Highways Act is not required under

section 36 (2) (c) [regulation of extraordinary traffic on arterial highways] of the Community Charter for a bylaw, described in subsection (4) of this section, passed after this

section comes into force.

Section 21 (4) (b) (

i) BEFORE amended by RS2015-1-RevSch , effective January 1, 2016 [coming into force of RS2015-1].

with the approval of the Minister of Transportation and Highways under

section 531 of the Local Government Act as that

section read immediately before its repeal by the Community Charter Transitional Provisions, Consequential Amendments and Other Amendments Act, 2003 , and

Section 22 (2) BEFORE amended by 2003-52-98(a) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

Despite

section 23 of the Transport of Dangerous Goods Act , a municipality must not make a bylaw under that

section in respect of a highway that is part of the major road network.

Section 22 (5) BEFORE amended by 2003-52-98(b) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

A bylaw made by a municipality under

section 23 of the Transport of Dangerous Goods Act in respect of any part of the major road network ceases to have effect when, under subsection (3) of this section, the authority adopts a bylaw in respect of that part of the major road network.

Section 23 (1) (

a) BEFORE amended by 2003-52-99(a) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

section 525 (1) of the Local Government Act ;

Section 23 (2) and (4) BEFORE amended by 2003-52-99(b) , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

Despite

section 524 of the Local Government Act , the authority has the right of possession of any highway referred to in subsection (1) of this section.

If all or any part of a highway referred to in subsection (1) is located within a municipality, the authority has and may exercise, within that municipality, all the powers with respect to that highway that the municipality has to lay out, construct and maintain a highway.

Section 23 (1.1) was added by 2004-72-8 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 23 (3) BEFORE amended by 2004-44-112 , effective December 31, 2004 (BC Reg 547/2004 ).

Despite

section 30 of the Highway Act , the authority is responsible for and has control of the construction and maintenance of, any highway referred to in subsection (1) of this section.

Section 25 (8) BEFORE amended by 2003-3-12 , effective January 1, 2003 [retro from March 12, 2003 (RA)].

The minister may direct that the authority include in any amount to be raised under this

section in a rural area of the transportation service region an amount for the costs and outlays of collection of the taxes assessed under this section.

Section 25 (6) (

b) BEFORE amended by 2003-52-100 , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003 ).

uses the same relationships between tax rates, and the same formulas for calculating those relationships, as does the variable tax rate system prescribed for regional districts under

section 359.2 of the Local Government Act .

Section 25 (1) definition of "assessment commissioner" BEFORE repealed by 2007-13-55(a) , effective September 24, 2007 (BC Reg 292/2007 ).

assessment commissioner

means the assessment commissioner appointed under the Assessment Authority Act ;

Section 25 (9) BEFORE amended by 2007-13-55(b) , effective September 24, 2007 (BC Reg 292/2007 ).

If required by the authority, the assessment commissioner must certify and forward to the authority the current year net taxable values of all land and improvements in respect of which tax may be assessed under this

section for any municipality or any rural area in the transportation service region.

Section 25 (4) (

b) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

the bylaw results in a decrease in the tax assessed under subsection (2).

Section 25 (5) BEFORE amended by 2007-41-17(a) , effective November 30, 2007 (BC Reg 399/2007 ).

On or before May 1 in each year, the authority must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the taxes assessed by the authority under subsection (2).

Section 25 (6) BEFORE amended by 2007-41-17(b) , effective November 30, 2007 (BC Reg 399/2007 ).

If, after the authority has made its first bylaw under subsection (2), the authority increases the tax assessed under this section, the authority must adopt a variable tax rate system that

is applicable only to that increase, and

uses the same relationships between tax rates, and the same formulas for calculating those relationships, as does the variable tax rate system prescribed for regional hospital districts under

section 27 of the Hospital District Act .

Section 25 (6.1) was added by 2007-41-17(b) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 25 (7.1) was added by 2007-41-17(c) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 25 (3) BEFORE amended by 2007-41-36(a) , effective January 1, 2008.

Subject to subsection (4) of this

section and

section 16 (3), a bylaw made under subsection (2) does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

Section 25 (4) BEFORE amended by 2007-41-36(b) , effective January 1, 2008.

A bylaw made under subsection (2) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (3) before coming into force if

the bylaw is the first bylaw made by the authority under subsection (2), or

the bylaw results in no change to or a decrease in the tax assessed under subsection (2).

Section 25 (part) BEFORE amended (renumbered) by BC Reg 55/2008 under RS1996-440-12 , effective March 6, 2008 (BC Reg 55/2008 ).

Subject to subsection (4) of this

section and

section 16 (3), a bylaw made under subsection (2) in 2008 does not come into force,

Section 25 (2) (

a) BEFORE amended by 2007-41-48(a) , effective January 1, 2009.

may, by bylaw, assess a tax on the net taxable value of land and improvements in the transportation service region, other than land and improvements that are taxable for school purposes only by special Act, and

Section 25 (3) and (4) BEFORE repealed by 2007-41-48(b) , effective January 1, 2009.

Subject to subsection (4) of this

section and

section 16 (3), a bylaw made under subsection (2) in 2008 does not come into force,

in the case of a bylaw applicable to 2008, until the bylaw is ratified by a resolution of the mayors' council on regional transportation, and

in the case of a bylaw applicable to any year after 2008, unless the tax being assessed under the bylaw is within the parameters established by the strategic plan applicable to that year.

A bylaw made under subsection (2) does not require ratification by the mayors' council on regional transportation under subsection (3) before coming into force if

the bylaw is the first bylaw made by the authority under subsection (2), or

the bylaw results in no change to or a decrease in the tax assessed under subsection (2).

Section 25 (2.1) was added by 2007-36-71(a) , effective April 3, 2009 (BC Reg 55/2009 ).

Section 25 (5) BEFORE amended by 2007-36-71(b) , effective April 3, 2009 (BC Reg 55/2009 ) [amended by 2007-36-72 , effective April 3, 2009 (BC Reg 55/2009 ).

On or before May 1 in each year, the authority must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the taxes assessed by the authority under subsection (2) and, if applicable, subsection (7.1).

Section 25 (9) BEFORE amended by 2007-36-71(b) , effective April 3, 2009 (BC Reg 55/2009 ).

If required by the authority, the British Columbia Assessment Authority must certify and forward to the authority the current year net taxable values of all land and improvements in respect of which tax may be assessed under this

section for any municipality or any rural area in the transportation service region.

Section 25 (7.2) was added by 2007-36-73 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 25 (1) definition of "net taxable value" was added by 2024-13-236(a) , effective January 1, 2025.

Section 25 (2.1), (5) and

(7.2) BEFORE amended by 2024-13-236(b) , effective January 1, 2025.

2.1

Despite subsections (2) and (6), if the authority assesses a tax under those subsections for a taxation year, the authority, instead of assessing the tax in the treaty lands of a taxing treaty first nation, by bylaw, must apply the applicable tax rates under those subsections to the net taxable value of land and improvements in those treaty lands to determine the amount that would have been assessed in relation to those treaty lands if the authority were levying a tax in those treaty lands.

On or before May 1 of each year, the authority must send to

the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the taxes assessed by the authority under subsection (2) (a), and, if applicable, subsection (7.1), and

each taxing treaty first nation a requisition for the amount determined for the taxing treaty first nation under subsection (2.1), including a statement of the rates applied to the net taxable value of land and improvements in the treaty lands to determine that amount.

7.2

Despite subsection (7.1), if a tax is assessed under that subsection, the amount that would have been assessed in relation to the treaty lands of a taxing treaty first nation if the authority were levying a tax on the net taxable value of land and improvements in those treaty lands must be recovered from the treaty first nation by sending the treaty first nation a requisition for that amount under subsection (5) (b).

Section 25 (9) BEFORE amended by 2024-13-236(

c) and (d) , effective January 1, 2025.

If required by the authority, the British Columbia Assessment Authority must certify and forward to the authority the net taxable values of land and improvements, for the current year, in respect of which tax may be assessed under this

section in

a municipality,

a rural area, or

the treaty lands of a taxing treaty first nation

in the transportation service region.

Section 26 (3) BEFORE amended by 2003-3-12 , effective January 1, 2003 [retro from March 12, 2003 (RA)].

The amounts payable by the Surveyor of Taxes to the authority under subsection (2) do not include any amount assessed under

section 25 (8).

Section 26 (4) (

c) BEFORE amended by 2003-2-34 , effective April 4, 2003 (BC Reg 160/2002 ).

a public body as defined in the Auditor General Act ,

Section 26 (1.1) was added by 2005-32-6(a) , effective December 6, 2005 (BC Reg 347/2005 ).

Section 26 (2) BEFORE amended by 2005-32-6(b) , effective December 6, 2005 (BC Reg 347/2005 ).

In each year in which the authority assesses taxes under

section 25, the municipality or the Surveyor of Taxes, as the case may be, must pay to the authority

by August 1 of the year for which the taxes are assessed, all of the assessed taxes that had been collected by July 15 of that year, and

by December 31 of the year for which the taxes are assessed, the balance of the assessed taxes, whether or not all of the assessed taxes have been collected.

Section 26 (4) (

a) and (

b) BEFORE amended by 2005-32-6(c) , effective December 6, 2005 (BC Reg 347/2005 ).

a corporation included in

Schedule III or IV of the Municipal Grants Act (Canada), or

Section 26 (8), (9) and (10) were added by 2005-32-6(d) , effective December 6, 2005 (BC Reg 347/2005 ).

Section 26 (1.2) was added by 2007-36-74(a) , effective April 3, 2009 (BC Reg 55/2009 ).

Section 26 (7) BEFORE amended by 2007-36-74(b) , effective April 3, 2009 (BC Reg 55/2009 ).

If a municipality fails to pay the authority the amount it is required to pay the authority under this section, the authority may do one or more of the following:

Section 26 (1.2) and (7) (part) BEFORE amended by 2024-13-237 , effective January 1, 2025.

1.2

If a taxing treaty first nation receives a requisition under

section 25 (5) (

b) or 133 (4) (b), the taxing treaty first nation must pay to the authority the amount of the requisition by August 1 of the year in which the requisition was sent.

If a municipality or taxing treaty first nation fails to pay the authority the amount it is required to pay the authority under this section, the authority may do one or more of the following:

Section 27 (1) and (4) BEFORE amended by 2003-52-101 , effective January 1, 2004 (BC Reg 465/2003 , repealing BC Reg 428/2003).

Subject to this Act and the Assessment Act , all of the provisions of the Local Government Act , the Vancouver Charter and the Taxation (Rural Area) Act apply to the following in the same manner as they would apply to property taxes imposed under those Acts:

the assessment, levy, collection and recovery of taxes assessed under

section 25 of this Act in a municipality or rural area, as the case may be;

the addition of penalties and interest on the taxes that are in arrears or are delinquent.

Each taxation notice under subsection (2) must conform with any applicable specifications prescribed under the Local Government Act , the Vancouver Charter or the Taxation (Rural Area) Act and must also provide the details and particulars of the taxes required under those Acts.

Section 27 (5) BEFORE amended by 2004-72-9 , effective October 21, 2004 (Royal Assent).

Sections 130 to 132 of the School Act apply in respect of assessment and taxation under this Act.

Section 27 (5) BEFORE amended by 2005-16-9 , effective March 3, 2005 (Royal Assent).

Sections 130 to 132 of the School Act apply in respect of assessment and taxation under

section 25 of this Act.

Section 27 BEFORE re-enacted by 2005-32-7 , effective December 6, 2005 (BC Reg 347/2005 ).

Levy and collection of property taxes

Subject to this Act and the Assessment Act , all of the provisions of the Community Charter , the Local Government Act , the Vancouver Charter and the Taxation (Rural Area) Act apply to the following in the same manner as they would apply to property taxes imposed under those Acts:

the assessment, levy, collection and recovery of taxes assessed under

section 25 of this Act in a municipality or rural area, as the case may be;

the addition of penalties and interest on the taxes that are in arrears or are delinquent.

The collector of each municipality or the Surveyor of Taxes, as the case may be, must prepare and mail to each person named on the property tax roll who is liable for taxes under

section 25 as the assessed owner in the municipality or rural area, a notice setting out the tax payable.

A notice under subsection (2) must

form part of the taxation notice for raising money for other purposes, and

set out the total amount of taxes assessed under

section 25 in respect of each property on which they have been assessed.

Each taxation notice under subsection (2) must conform with any applicable specifications prescribed under the Community Charter , the Local Government Act , the Vancouver Charter or the Taxation (Rural Area) Act and must also provide the details and particulars of the taxes required under those Acts.

Sections 130, 131, and 132 of the School Act apply in respect of assessment and taxation under

section 25 of this Act.

Section 27 (8) BEFORE amended by 2007-36-75 , effective April 3, 2009 (BC Reg 55/2009 ).

Sections 130, 131 and 132 of the School Act apply in respect of assessment and taxation under

section 25 of this Act.

Section 27 (7.1) was added by 2013-4-18 , effective March 14, 2013 (Royal Assent).

Section 27 (8) BEFORE amended by 2018-4-102 , effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].

Except in relation to the treaty lands of a taxing treaty first nation, sections 130, 131 and 132 of the School Act apply in respect of assessment and taxation under

section 25 of this Act.

Section 27 (8) BEFORE amended by 2024-13-237 , effective January 1, 2025.

Except in relation to the treaty lands of a taxing treaty first nation, sections 130, 131, 131.01 and 132 of the School Act apply in respect of assessment and taxation under

section 25 of this Act.

Section 27.1 was enacted by 2007-41-18 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 27.1 (1) definition of "fuel tax revenue" BEFORE amended by 2011-16-1(a) , effective April 1, 2012 (BC Reg 11/2012 ).

fuel tax revenue

, in any fiscal year, means the taxes to which the authority is entitled in that fiscal year under sections 4 (1) (

c) and (

d) and 10 (1) (

c) and (

d) of the Motor Fuel Tax Act .

Section 27.1

(2) BEFORE amended by 2011-16-1(b) , effective April 1, 2012 (BC Reg 11/2012 ).

The authority may, by bylaw referred to in subsection (6), set, as the rate of tax payable under sections 4 (1) (

d) and 10 (1) (

d) of the Motor Fuel Tax Act , a rate of tax that does not exceed $0.03 per litre.

Section 27.1 (6) (

a) BEFORE amended by 2011-16-1(b) , effective April 1, 2012 (BC Reg 11/2012 ).

set, as the rate of tax payable under sections 4 (1) (

d) and 10 (1) (

d) of the Motor Fuel Tax Act , the rate of tax, in an amount that does not exceed $0.03 per litre, that the authority is authorized to set by the strategic plan that results from the approval of the supplement referred to in subsection (3) (

a) of this section, and

Section 27.1

(8) BEFORE amended by 2011-16-1(b) , effective April 1, 2012 (BC Reg 11/2012 ).

After delivering to the director the records referred to in subsection (7), the rate of tax payable under sections 4 (1) (

d) and 10 (1) (

d) of the Motor Fuel Tax Act is, effective on the date set by the authority under subsection (6) (

b) of this section, the rate of tax set under subsection (6) (a).

Section 27.1

(2) BEFORE amended by 2014-21-7 , effective June 25, 2014 (BC Reg 131/2014 ).

The authority may, by bylaw referred to in subsection (6), set, as the rate of tax payable under sections 4 (1) (d) (

i) and 10 (1) (d) (

i) of the Motor Fuel Tax Act , a rate of tax that does not exceed $0.03 per litre.

Section 27.11 was enacted by 2011-16-2 , effective July 6, 2011 [retro November 14, 2011] (Royal Assent).

Section 27.11

(2) BEFORE amended by 2014-21-7 , effective June 25, 2014 (BC Reg 131/2014 ).

The authority may, by bylaw referred to in subsection (5), set, as the rate of tax payable under sections 4 (1) (d) (ii) and 10 (1) (d) (ii) of the Motor Fuel Tax Act , a rate of tax that does not exceed $0.02 per litre.

Section 27.12 was enacted by 2019-7-81 , effective April 11, 2019 (Royal Assent).

Section 27.2 was enacted by 2007-36-76 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 27.2 (2) (

b) BEFORE amended by 2018-56-53 , effective February 22, 2019 (BC Reg 30/2019 ).

the parcel or portion is in an agricultural land reserve that is established under the Agricultural Land Commission Act , is subject to sections 18 to 20 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.

Section 27.2 (1), (5) (part) and

(9) BEFORE amended by 2024-13-238 , effective January 1, 2025.

Subject to this section, property that is in the treaty lands of a taxing treaty first nation and exempt

under the laws of the treaty first nation from property taxation imposed by the treaty first nation, or

under a tax treatment agreement from property taxation imposed under this Act

must be treated as if it were exempt for the purposes of calculating the rates under

section 25 (2) and (6) and the amount of a requisition under

section 25 (5) (b).

Property that would be exempt from taxation under laws of a taxing treaty first nation that have the same effect in respect of its treaty lands as a bylaw authorized under

section 225 [partnering and other exemptions] of the Community Charter has in respect of land within a municipality in relation to

Property must not be treated as exempt for the purposes of calculating the rates under

section 25 (2) and (6), and the amount of a requisition under

section 25 (5) (b), of this Act if the property is exempted from property tax under a law of a taxing treaty first nation that has the same effect in respect of its treaty lands as a bylaw has under

section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.

Section 29 (3) enacted by 1998-30-29(rem) , effective October 1, 2001.

Section 29 (6) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

A bylaw made under subsection (1) or (3) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (5) before coming into force if the bylaw results in a decrease in the project toll charge or motor vehicle charge, as the case may be, assessed under this section.

Section 29 (5) and (6) BEFORE amended by 2007-41-37 , effective January 1, 2008.

Subject to subsection (6) and

section 16 (3), a bylaw made under subsection (1) or (3) of this

section does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

A bylaw made under subsection (1) or (3) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (5) before coming into force if the bylaw results in no change to or a decrease in the project toll charge or motor vehicle charge, as the case may be, assessed under this section.

Section 29 (2) and (3) BEFORE amended by 2007-41-49(a) , effective January 1, 2009.

The authority may, by bylaw, assess user fees on persons using custom transit services or services of a ferry, bus transportation system or rail transportation system in the transportation service region.

The authority may, by bylaw, assess motor vehicle charges on any owner or operator of a motor vehicle that is principally used in the transportation service region or that uses all or any designated part of the regional transportation system.

Section 29 (5) and (6) BEFORE amended by 2007-41-49(b) , effective January 1, 2009.

Subject to subsection (6) and

section 16 (3), a bylaw made under subsection (1) or (3) of this

section does not come into force until the bylaw is ratified by a resolution of the mayors' council on regional transportation.

A bylaw made under subsection (1) or (3) does not require ratification by the mayors' council on regional transportation under subsection (5) before coming into force if the bylaw results in no change to or a decrease in the project toll charge or motor vehicle charge, as the case may be, assessed under this section.

Section 29.01 was enacted by 2007-41-19 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 29.1 was enacted by 2004-72-10 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 29.1

(6) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

A bylaw made under subsection (2) or (3) does not require ratification by the Greater Vancouver Regional District board of directors before coming into force if the bylaw results in a decrease in the designated toll.

Section 29.1

(1) BEFORE amended by 2007-41-20(

a) and (b) , effective November 30, 2007 (BC Reg 399/2007 ).

In this section, costs associated with a designated project includes the cost of any of the following in relation to the designated project:

Section 29.1

(2) BEFORE amended by 2007-41-20(

c) and (d) , effective November 30, 2007 (BC Reg 399/2007 ).

In order to recover all or part of the costs associated with a designated project, the authority, by bylaw, may assess toll charges or other charges in relation to the tolls or the collection of tolls on persons who use, or on owners or operators of motor vehicles that are driven on, a part of the designated project.

Section 29.1 (4) (

a) BEFORE amended by 2007-41-20(c) , effective November 30, 2007 (BC Reg 399/2007 ).

establish different classes of users, operators, owners, motor vehicles or parts of the designated project,

Section 29.1 (4) (b) (

i) and (ii) BEFORE amended by 2007-41-20(

e) and (f) , effective November 30, 2007 (BC Reg 399/2007 ).

different dates, days or times the part of the designated project is used;

the extent of use of a part of the designated project;

Section 29.1 (4) (

f) BEFORE amended by 2007-41-20(g) , effective November 30, 2007 (BC Reg 399/2007 ).

despite

section 9 (3) (c), if the authority has adopted a bylaw in relation to each matter described in subsection (3) of this section, delegate to a subsidiary the power to do either or both of the following:

Section 29.1 (5), (6) and

(7) BEFORE amended by 2007-41-38 , effective January 1, 2008.

Subject to subsection (6), a bylaw made under subsection (2) or (3) does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

A bylaw made under subsection (2) or (3) does not require ratification by the Greater Vancouver Regional District board of directors before coming into force if the bylaw results in no change to or a decrease in the designated toll.

If the authority delegates to a subsidiary a power referred to in subsection (4) (f), the subsidiary must exercise the power by director's resolution, which resolution need not be ratified by the Greater Vancouver Regional District board of directors to be effective.

Section 30 (1)

definitions "assessment commissioner", "property" and "property class" were added by 2004-72-11(a) , effective October 21, 2004 (Royal Assent).

Section 30 (1) definition "residential parking" BEFORE amended by 2004-72-11(b) , effective October 21, 2004 (Royal Assent).

residential parking

means parking on a parking site that is located in or in close proximity to a specific building, by persons who, as a result of being owners or lessees of or tenants in a residential dwelling unit in the building,

have an exclusive right to park on all or any specific part of the parking site, or

in the case of a parking tax imposed under subsection (2), have an exclusive right to park on all or any specific parking spaces located in the parking site,

whether or not there is an additional charge for the residential parking over the purchase price, lease payment or rent paid for the residential dwelling unit;

Section 30 (1)

definitions "taxable parking area" and "taxable parking space" BEFORE amended by 2004-72-11(c) , effective October 21, 2004 (Royal Assent).

taxable parking area

means the area, calculated in the manner set out in the bylaw made under subsection (2), of that part of a parking site that is not used or available solely for residential parking;

taxable parking space

means a parking space that is not used or available solely for residential parking;

Section 30 (2) BEFORE amended by 2004-72-11(d) , effective October 21, 2004 (Royal Assent).

The authority may, by bylaw, assess a parking tax on one or both of

Section 30 (2.1) to (2.4) were added by 2004-72-11(e) , effective October 21, 2004 (Royal Assent).

Section 30 (4.1) and (4.2) were added by 2004-72-11(e) , effective October 21, 2004 (Royal Assent).

Section 30 (7) BEFORE amended by 2004-72-11(

f) to (h) , effective October 21, 2004 (Royal Assent).

Without limiting

section 46, on the recommendation of the authority, the Lieutenant Governor in Council may make regulations under this

section respecting the following:

the preparation of a parking tax assessment roll;

the provision of notices of assessment to owners of parking sites to be taxed;

revisions to the parking tax assessment roll;

appeals of or related to assessments under this section.

Section 30 (8) was added by 2004-72-11(i) , effective October 21, 2004 (Royal Assent).

Section 30 BEFORE repealed by 2005-32-8 , effective December 6, 2005 (BC Reg 347/2005 ).

Parking tax

In this section:

assessment commissioner

means the assessment commissioner appointed under the Assessment Authority Act ;

improvements

has the same meaning as in the Assessment Act ;

land

has the same meaning as in the Assessment Act ;

motor vehicle

has the same meaning as in the Motor Vehicle Act ;

parking site

means, in respect of land located in the areas of the transportation service region to which the parking tax under this

section applies, the part of the land and any improvements on the land that is used, available or designed for the parking of motor vehicles and for any purpose that is in any way related or ancillary to that parking, whether or not there is a fee for that parking and whether or not the parking is available to the general public, and includes, without limitation, any part of the land and the improvements on the land

that provides access to the space used, available or designed for parking, including, without limitation, ramps, driveways, turning areas and places on which motor vehicles may be driven,

that separates or marks parking spaces, lanes for driving and other spaces, whether by way of painted markings or by curbs, walls, columns, pillars or other objects,

on which is constructed a booth or other improvement for the use or occupancy of one or more parking attendants, and

on which is erected anything in any way related or ancillary to parking, including, without limitation, lighting for the parking site and machines or devices used, available or designed for one or more of the collection of parking fees, the provision of parking tickets and the insertion of parking cards;

parking space

means

the part of a parking site that is marked out, by painted lines or otherwise, as being intended or available for the parking of a single motor vehicle, or

for an unmarked parking site, a part of it that is established under a bylaw to be a parking space;

property

includes land and improvements;

property class

has the same meaning as in the Assessment Act ;

residential parking

means parking on a parking site that is on property classified as property class 1;

taxable parking area

means the area, calculated in the manner set out in the bylaw made under subsection (2), of that part of a parking site that is not residential parking;

taxable parking space

means a parking space that is not residential parking;

unmarked parking site

means a parking site or a part of a parking site that does not contain parking spaces marked as set out in paragraph (

a) of the definition of "parking space".

Subject to exemptions by or under subsection (4.1), the authority may, by bylaw, assess a parking tax on one or both of

the taxable parking area of parking sites located in the transportation service region, and

the taxable parking spaces of parking sites located in the transportation service region.

2.1

For the purposes of this section, the assessment commissioner may enter into an agreement with the authority under which the authority delegates to the assessment commissioner some or all of the authority's powers and duties in relation to a parking site roll, including, without limiting this,

powers and duties in relation to the preparation of a parking site roll, and

other powers and duties in relation to the parking site roll.

2.2

If the assessment commissioner enters into an agreement described in subsection (2.1), the assessment commissioner, to the extent provided in the agreement, may delegate to any person, including an officer or employee of the British Columbia Assessment Authority, a power or duty of the assessment commissioner under the agreement

2.3

If the assessment commissioner delegates a power or duty in relation to the parking site roll to an officer or employee of the British Columbia Assessment Authority, the officer or employee, despite

section 10 (

e) of the Assessment Authority Act, is to exercise the power or perform the duty.

2.4

A parking site roll must do all the following:

identify each property that is

in an area of the transportation service region to which the parking tax applies, as determined by the authority under subsection (4) (a), and

liable to assessment of a parking tax under subsection (2);

for each property identified under paragraph (

a) of this subsection, identify the owner, as defined in the Assessment Act ;

for each property identified under paragraph (

a) of this subsection, set out, as provided in the agreement,

the taxable parking area, or

the number of taxable parking spaces.

The tax referred to in subsection (2) must be set at a flat rate per square metre of taxable parking area or per taxable parking space, as the case may be.

For the purposes of subsections (2) and (3), the authority may

determine the areas of the transportation service region to which the parking tax applies, and

establish the rate for the tax or establish different rates of tax for different areas of the transportation service region.

4.1

The following are exempt from assessment of a parking tax under this section:

property classes 7 and 9;

property that is wholly exempt from taxation under the Community Charter , the Local Government Act , the School Act , the Taxation (Rural Area) Act or the Vancouver Charter ;

each of the following that is exempted by bylaw of the authority:

land or improvements or both;

a property class;

iii

a type of land or improvements or both.

4.2

A type of land or improvements or both under subsection (4.1) (c) (iii) may be defined, without limitation, based on the person or class of persons that owns or occupies the property.

Subject to subsection (6) of this

section and

section 16 (3), a bylaw made under subsection (2) of this

section does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

A bylaw made under subsection (2) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (5) before coming into force if the bylaw results in a decrease in the parking tax assessed under subsection (2).

Without limiting

section 46, on the recommendation of the authority, the Lieutenant Governor in Council may make regulations under this

section respecting the following:

the preparation of a parking site roll;

the provision of notices to owners of parking sites included in the parking site roll;

revisions to the parking site roll;

appeals of or related to the parking site roll.

Without limiting subsection (7), on the recommendation of the authority, the Lieutenant Governor in Council, for the purposes of that subsection, by regulation may

provide powers and duties to the authority, including, without limiting this, some or all of the assessment commissioners powers and duties under the Assessment Act or the Assessment Authority Act ,

apply provisions of the Assessment Act in relation to a parking site roll, and

despite

section 9 (3) (

c) of this Act and without limiting

section 9 (3) (d), authorize the authority to delegate its powers in relation to a parking site roll to the assessment commissioner.

Section 30.1 was enacted by 2002-19-3 , effective June 1,

Section 30.1

(1) BEFORE amended by 2005-32-9 , effective December 6, 2005 (BC Reg 347/2005 ).

30.1

In addition to the authority’s rights under

section 30, the authority may, by bylaw,

Section 30.1 (1) (b) (

i) BEFORE amended by 2007-41-21(a) , effective November 30, 2007 (BC Reg 399/2007 ).

at least 2 months after the date on which the bylaw is passed, and

Section 30.1

(2) BEFORE amended by 2007-41-21(b) , effective November 30, 2007 (BC Reg 399/2007 ).

If the authority passes a bylaw referred to in subsection (1), the authority must deliver a copy of that bylaw to the commissioner under the Social Service Tax Act no later than the business day following the day on which the bylaw is passed.

Section 30.1 (3) and (4) were added by 2007-41-21(c) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 30.1

(1) BEFORE amended by 2007-41-50(a) , effective January 1, 2009.

In addition to the authority's rights under

Part 7, the authority may, by bylaw,

Section 30.1 (1) (b) (

i) BEFORE amended by 2007-41-50(b) , effective January 1, 2009.

at least 2 months after the date on which the bylaw is ratified under subsection (3), and

Section 30.1

(2) BEFORE amended by 2007-41-50(c) , effective January 1, 2009.

If the authority passes a bylaw referred to in subsection (1), the authority must deliver a copy of that bylaw to the commissioner under the Social Service Tax Act no later than the business day following the day on which the bylaw is ratified under subsection (3).

Section 30.1 (3) and

(4) BEFORE repealed by 2007-41-50(d) , effective January 1, 2009.

Subject to subsection (4), a bylaw made under subsection (1) does not come into force until the bylaw is ratified by a resolution of the mayors' council on regional transportation.

A bylaw made under subsection (1) does not require ratification by the mayors' council on regional transportation before coming into force if the bylaw results in no change to or a decrease in the rate of tax.

Section 30.1 (0.1) was added by 2010-18-75(a) , effective July 1,

Section 30.1 (1) (

a) BEFORE amended by 2010-18-75(b) , effective July 1, 2010.

set, as the rate of tax payable under

section 61 (1) of the Social Service Tax Act , a rate of tax that does not exceed 21% of the purchase price of the parking right in respect of which the tax is paid, and

Section 30.1

(2) BEFORE repealed by 2010-18-75(c) , effective July 1, 2010.

If the authority passes a bylaw referred to in subsection (1), the authority must deliver a copy of that bylaw to the commissioner under the Social Service Tax Act no later than the business day following the day on which the bylaw is passed.

Section 30.1 (1) (

a) BEFORE amended by 2018-44-1 , effective November 8, 2018 (Royal Assent).

set, as the rate of tax payable under

Part 7.1, a rate of tax that does not exceed 21% of the purchase price of the parking right in respect of which the tax is paid, and

Section 30.1 (1) (

a) BEFORE amended by 2025-10-34 , effective May 29, 2025 (Royal Assent).

set, as the rate of tax payable under

Part 7.1, a rate of tax that does not exceed 24% of the purchase price of the parking right in respect of which the tax is paid, and

Section 31 (1) BEFORE amended by 2007-41-22 , effective November 30, 2007 (BC Reg 399/2007 ).

The outstanding debt obligations of the authority arising from borrowings, calculated in accordance with a regulation made under

section 46 (1), must not be greater than $1 billion 50 million or any increased amount proposed by a resolution of the board and ratified by a resolution of the Greater Vancouver Regional District board of directors.

Section 31 (1.1) and (1.2) were added by 2007-41-22 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 31 (1) (c) (

i) BEFORE amended by 2010-21-229 , effective June 25, 2010 (BC Reg 197/2010 ).

provided to the mayors' council on regional transportation under

section 202 (b), and

Section 31 (1) and (1.1) BEFORE amended and (1) (

d) was added by 2014-21-8 , effective June 25, 2014 (BC Reg 131/2014 ).

The outstanding debt obligations of the authority arising from borrowings, calculated in accordance with a regulation made under

section 46 (1), must not be greater than the greatest of

$1 billion 50 million,

an amount proposed by a resolution of the board and ratified by a resolution of the Greater Vancouver Regional District board of directors, and

an amount proposed in a supplement, if the supplement was

provided to the mayors' council on regional transportation under

section 202 (2), and

approved by the mayors' council on regional transportation under

section 204 (b).

1.1

Before the mayors' council on regional transportation approves a supplement that proposes an increase in the amount the authority may borrow, the mayors' council on regional transportation must consult with the Greater Vancouver Regional District board of directors.

Section 31 (1) (

b) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

an amount proposed by a resolution of the board and ratified by a resolution of the Greater Vancouver Regional District board of directors,

Section 31 (1.1) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

1.1

Before the mayors' council on regional transportation approves an investment plan that proposes an increase in the amount the authority may borrow, the mayors' council on regional transportation must consult with the Greater Vancouver Regional District board of directors.

Section 31 (1.2) (

b) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

the Greater Vancouver Regional District;

Section 34 (1) and (3) BEFORE amended by 2003-52-101 , effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003 ).

Subject to subsection (2), on the recommendation of the authority, the Lieutenant Governor in Council may, by order, exempt from taxation and payment of fees under, and from licensing requirements under, the Local Government Act , the Vancouver Charter or the Motor Carrier Act

the authority or any of its subsidiaries or contractors in relation to the construction, acquisition or operation by any of them of the regional transportation system, and

a municipality in relation to its construction, acquisition or operation of independent transit services approved under

section 5 (1).

Despite subsections (1) and (2), the Lieutenant Governor in Council may, by order, exempt a person the Lieutenant Governor in Council specifies from liability for taxation under the Assessment Authority Act , the School Act , the Hospital District Act , the Municipal Finance Authority Act , the Local Government Act , the Vancouver Charter and this Act, in respect of any land and improvements, within the meaning that applies to those terms under the Act in respect of which the exemption is given, that the Lieutenant Governor in Council designates in the order as owned or used by that person for the purpose of the construction, acquisition or operation of

the Rapid Transit Project,

an advanced light rapid transit system, or

a rail transportation system.

Section 34 (1) BEFORE amended by 2004-39-71 , effective June 28, 2004 (BC Reg 265/2004 ).

Subject to subsection (2), on the recommendation of the authority, the Lieutenant Governor in Council may, by order, exempt from taxation and payment of fees under, and from licensing requirements under, the Community Charter , the Local Government Act , the Vancouver Charter or the Motor Carrier Act

Section 34 (3) (a), (

b) and (

c) BEFORE amended by 2004-72-12 , effective November 19, 2004 (BC Reg 508/2004 ).

the Rapid Transit Project,

an advanced light rapid transit system, or

a rail transportation system.

Section 34 (3) (a), (

b) and (

c) BEFORE amended by 2006-15-13 , effective March 30, 2005 [retro from March 30, 2006 (Royal Assent)].

Despite subsections (1) and (2), the Lieutenant Governor in Council may, by order, exempt a person the Lieutenant Governor in Council specifies from liability for taxation under the Assessment Authority Act , the School Act , the Hospital District Act , the Municipal Finance Authority Act , the Community Charter , the Local Government Act , the Vancouver Charter and this Act, in respect of any land and improvements, within the meaning that applies to those terms under the Act in respect of which the exemption is given, that the Lieutenant Governor in Council designates in the order as owned or used by that person for the purpose of the construction, acquisition or operation of

the Rapid Transit Project,

another rail transportation system, or

a designated project.

Section 34 (3) (part) BEFORE amended by 2007-8-42 , effective December 31, 2006 [retro from March 29, 2007 (Royal Assent)].

Despite subsections (1) and (2), the Lieutenant Governor in Council may, by order, exempt a person the Lieutenant Governor in Council specifies from liability for taxation under the Assessment Authority Act , the School Act , the Hospital District Act , the Municipal Finance Authority Act , the Community Charter , the Local Government Act , the Vancouver Charter and this Act, in respect of any land and improvements, within the meaning that applies to those terms under the Act in respect of which the exemption is given, that

Section 34 (3) (

a) BEFORE amended by 2007-41-23 , effective November 30, 2007 (BC Reg 399/2007 ).

the person acquires or uses for the purpose of the construction, acquisition or operation of

the Rapid Transit Project,

another rail transportation system, or

iii

a designated project, and

Section 34 (3) (a) (iv) and (

v) were added by 2007-41-23 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 34 (3) BEFORE amended by 2008-10-111 , effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

Despite subsections (1) and (2), the Lieutenant Governor in Council may, by order, exempt a person the Lieutenant Governor in Council specifies from liability for taxation under the Assessment Authority Act , the School Act , the Police Act , the Hospital District Act , the Municipal Finance Authority Act , the Community Charter , the Local Government Act , the Vancouver Charter and this Act, in respect of any land and improvements, within the meaning that applies to those terms under the Act in respect of which the exemption is given, that

the person acquires or uses for the purpose of the construction, acquisition or operation of

the Rapid Transit Project,

another rail transportation system,

iii

a designated project,

a busway, or

a major crossing, and

are described or are of a type characterized in the order.

[Repealed 2006-15-13.]

Section 34 (3.1) to (3.4) were added by 2008-10-111 , effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

Section 34.1 was enacted by 2014-20-9 , effective February 13, 2015 (BC Reg 21/2015 ).

Section 34.1 BEFORE repealed by BC Reg 59/2018 under 1998-30-34.1(4) , effective March 22, 2018 (BC Reg 59/2018 ).

Proposed additional funding sources

34.1

In this section, additional funding sources means

a source of revenue for, or funding of, the authority, other than a source of revenue or funding that is available to the authority under this Act,

an increase of the limits on or rates of a source of revenue for, or funding of, the authority under this Act,

the modification of assessment mechanisms that apply under this Act to a source of revenue for, or funding of, the authority, or

amendment to an enactment to enforce a source of revenue for the authority.

The mayors' council on regional transportation may present a proposal to the minister that demonstrates the need of the authority for additional funding sources.

The mayors' council on regional transportation must demonstrate to the minister's satisfaction that a majority of the electors in the transportation service region supports the proposal referred to in subsection (2).

The Lieutenant Governor in Council may repeal this

section by regulation.

Part 3.1, sections 34.2 to 34.31 were enacted by 2018-31-4 , effective May 31, 2018 (Royal Assent).

Section 34.24 (1) (part) BEFORE amended by 2026-15-27(a) , effective May 21, 2026 (Royal Assent).

In this section, eligible development means a development that is eligible in accordance with an applicable bylaw or regulation under this

section as being for one or more of the following categories:

Section 34.24 (1) (

e) was added by 2026-15-27(b) , effective May 21, 2026 (Royal Assent).

Section 34.24 (6) was added by 2026-15-27(c) , effective May 21, 2026 (Royal Assent).

Section 35 BEFORE amended by 2007-41-24 , effective November 30, 2007 (BC Reg 399/2007 ).

Exemptions from consultation requirements

The authority need not consult under

section 15 (3) in relation to the following:

Section 37 (7) BEFORE amended by 2023-10-1065 , effective March 30, 2023 (Royal Assent).

A transferred employee must not suffer a reduction in seniority, salary or superannuation, pension plan or other benefits merely because his or her employment has been transferred under this section.

Section 38 (14) BEFORE amended by 2013-1-116 , effective April 1, 2013.

Despite the Social Service Tax Act and the Land Title Act , the authority is, in respect of any transfer of assets under this

section and in respect of any registration of any interest in land transferred under this section,

exempt from taxes imposed by the Social Service Tax Act , and

exempt from the requirement to pay fees under

section 386 of the Land Title Act .

Section 38 (8) BEFORE repealed by 2015-12-16 , effective May 21, 2015 [7 days after May 14, 2015 (Royal Assent)].

Subject to any orders made under subsection (10) (d), on the date that this subsection comes into force, the authority is granted a lease, for a nominal rental, to use, operate and generate revenues from the assets of BC Transit that are specified in an order made under subsection (10) (c).

Section 38 (10) (

b) BEFORE amended by 2015-12-16 , effective May 21, 2015 [7 days after May 14, 2015 (Royal Assent)].

specifying any assets or liabilities or proportions or parts of assets or liabilities of the government for the purposes of subsection (3),

Section 38 (10) (

c) and (

d) BEFORE repealed by 2015-12-16 , effective May 21, 2015 [7 days after May 14, 2015 (Royal Assent)].

specifying any assets of BC Transit for the purposes of subsection (8),

Section 38 (4) BEFORE amended by 2015-27-55 , effective May 10, 2016 (BC Reg 109/2016 ).

For the purposes of this section, assets that become assets of the authority under subsections (2) and (3) include records and parts of records, and without limiting this, and despite the Document Disposal Act ,

subject to subsection (5) of this

section and to any orders made under subsection (10) (a), all of the records and parts of records of BC Transit that are located in the transportation service region or are associated with the provision of transportation services in that region are transferred to and become the records of the authority on the date that subsection (2) comes into force,

all of the records and parts of records specified in an order made under subsection (10) (

b) are transferred to and become the records of the authority on the date that subsection (3) comes into force, and

none of the transferred records are subject to the Document Disposal Act .

Section 39 (1) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

There may be established one or more trusts, to be administered by the Minister of Finance and Corporate Relations or by another person designated by that minister,

Section 39 (3) (

a) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

have a value, and be of a type or class of assets, acceptable to the Minister of Finance and Corporate Relations, and

Section 40 (6) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

The Minister of Finance and Corporate Relations may make payments out of the consolidated revenue fund, without an appropriation other than this subsection, for the payment of liabilities transferred to the government under this section.

Section 44 (1) BEFORE amended by 2004-44-113 , effective December 31, 2004 (BC Reg 547/2004 ).

If the Lieutenant Governor in Council revokes an order, made under the Highway Act , by which a highway that is located in the transportation service region was classified as an arterial or secondary highway, neither the municipality in which the highway is located nor the authority is responsible for payment of any debt obligations that were incurred by the government, before the classification was revoked, for capital costs in respect of that highway.

Section 44.1 was enacted by 2004-72-13 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 44.1 (

a) BEFORE amended by 2007-41-25 , effective November 30, 2007 (BC Reg 399/2007 ).

ensuring safety in relation to the operation of the designated project, or

Section 45 BEFORE amended by 2010-18-76 , effective July 1, 2010.

Offence Act

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

Section 45.1 was enacted by 2007-41-26 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 45.1 (1) (

c) BEFORE amended by 2012-33-4 , effective June 25, 2012 (BC Reg 189/2012 ).

a person who obstructs or interferes with the commissioner or any inspector in the exercise of rights conferred or duties imposed under this Act.

Section 45.1 (1) and

(5) BEFORE amended by 2014-21-9(

a) and (c) , effective June 25, 2014 (BC Reg 131/2014 ).

The following persons commit an offence:

a person who fails or refuses to obey an order of the commissioner made under this Act;

a person who wilfully or negligently provides information to the commissioner that is false in any particular;

a person who obstructs or interferes with the commissioner, an inspector, or a performance auditor within the meaning of

section 227.1, in the exercise of rights conferred or duties imposed under this Act.

Nothing in or done under this

section affects the liability of the authority or prejudices enforcement of an order of the commissioner in any way otherwise available.

Section 45.1 (2) and

(3) BEFORE repealed by 2014-21-9(b) , effective June 25, 2014 (BC Reg 131/2014 ).

Without limiting subsection (1), a person commits an offence if the person

has been retained as a member of the staff of the commissioner or has been appointed as an inspector,

has access to or knowledge of information procured under this Act, other than information provided at a public hearing, and

without first obtaining the authorization of the commissioner, discloses that information,

unless the person makes that disclosure in accordance with the terms of this Act or is otherwise obligated at law to make that disclosure.

Subsection (1) (

c) does not apply if the commissioner or inspector does not, on request at the time, produce a certificate of his or her appointment or authorization.

Section 46 (2) (

a) BEFORE amended by 2003-70-160 , effective March 29, 2004 (BC Reg 64/2004 ).

specifying any provision of the Company Act that does not apply to a subsidiary incorporated under, or otherwise subject to, the Company Act ,

Section 46 (3) BEFORE amended by 2003-70-160 , effective March 29, 2004 (BC Reg 64/2004 ).

If the Lieutenant Governor in Council makes a regulation under subsection (2) (

a) of this section, the specified provision of the Company Act does not apply to the subsidiary.

Section 46 (2) (

a) BEFORE amended by 2003-70-161 , effective March 29, 2004 (BC Reg 64/2004 ).

specifying any provision of the Company Act that does not apply to a subsidiary incorporated under, or otherwise subject to, the Company Act ,

Section 46 (4) (

e) BEFORE amended by 2004-72-14 , effective November 19, 2004 (BC Reg 508/2004 ).

requiring the payment of project toll charges, user fees and motor vehicle charges and respecting their collection and enforcement;

Section 46 (4) (

g) was added by 2004-72-14 , effective November 19, 2004 (BC Reg 508/2004 ).

Section 46 (4) (f) (ii) BEFORE amended by 2011-25-481,Sch , effective March 18, 2013 (BC Reg 131/2012 ).

requiring arbitration under the Commercial Arbitration Act ;

Section 46 (2) (

d) was added by 2014-20-10 , effective February 13, 2015 (BC Reg 21/2015 ).

Section 47 (3) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

The Minister of Finance and Corporate Relations may make payments out of the consolidated revenue fund, without an appropriation other than this subsection, for the payment of liabilities transferred to the government under this section.

Section 50 (1) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

There may be established one or more trusts, to be administered by the Minister of Finance and Corporate Relations or by another person designated by that minister for the purpose of repayment of the government's debt obligations

that relate to the regional hospital district's percentages of each of the debt obligations owed by the regional hospital district to the British Columbia Regional Hospital Districts Financing Authority, and

that

are transferred to the government from the British Columbia Regional Hospital Districts Financing Authority under

section 47, or

were incurred by the government in order to lend money to the British Columbia Regional Hospital Districts Financing Authority before the repeal of the Hospital District Finance Act .

Section 50 (2) (

a) BEFORE amended by 2003-54-27,Sch A , effective April 1, 2004 (BC Reg 11/2004 ).

A regional hospital district must, if directed to do so by the Minister of Finance and Corporate Relations, deposit assets into a trust or trusts established under subsection (1), which assets must

have a value and be of a type or class of assets acceptable to the Minister of Finance and Corporate Relations, and

Section 130 BEFORE repealed by 2005-32-10 , effective December 6, 2005 (BC Reg 347/2005 ).

Commencement

This Act, except sections 29 (3), 38, 43, 47 to 50, 92, 120 and 121, comes into force by regulation of the Lieutenant Governor in Council.

Section 29 (3) comes into force on October 1, 2001.

Sections 38, 43, 47 to 50, 92, 120 and 121 come into force on March 31, 1999 or on an earlier date set by regulation of the Lieutenant Governor in Council.

Section 131 definition of "commissioner" BEFORE repealed by 2007-13-56 , effective September 24, 2007 (BC Reg 292/2007 ).

commissioner

has the same meaning as in the Assessment Act;

Section 132 (1) (part) BEFORE amended by 2007-13-57 , effective September 24, 2007 (BC Reg 292/2007 ).

Sections 36 and 39,

Part 5, and sections 52, 55, 59 to 65, 66 (1) and (2), 67 and 68 of the Assessment Act apply to parking site rolls and the preparation of complaints against and appeals related to those rolls, and, for that purpose, a reference in those sections or that Part to a word or phrase set out in Column A is to be read as a reference to the word or phrase listed opposite in Column B.

Part 7, sections 131 to 168 were enacted by 2005-32-11 , effective December 6, 2005 (BC Reg 347/2005 ).

Section 133 (1) BEFORE amended by 2007-41-27(a) , effective November 30, 2007 (BC Reg 399/2007 ).

The authority may, by bylaw, assess a parking tax on one or both of

Section 133 (1.1) was added by 2007-41-27(b) , effective November 30, 2007 (BC Reg 399/2007 ).

Section 133 (4) BEFORE amended by 2007-41-27(c) , effective November 30, 2007 (BC Reg 399/2007 ).

On or before May 1 in each year, the authority must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the parking tax assessed by the authority under subsection (1).

Section 133 (6) (

b) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

the bylaw results in a decrease in the parking tax.

Section 133 (3.1) was added by 2007-36-77(a) , effective April 3, 2009 (BC Reg 55/2009 ).

Section 133 (4) BEFORE amended by 2007-36-77(b) , effective April 3, 2009 (BC Reg 55/2009 ) [as amended by 2007-36-78 , effective April 3, 2009 (BC Reg 55/2009 )].

On or before May 1 of each year before 2008, the authority must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the parking tax assessed by the authority under subsection (1).

Section 133 (5) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

Subject to subsection (6) of this

section and

section 16 (3), a bylaw made under subsection (1) of this

section does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

Section 133 (6) (part) BEFORE amended by 2018-23-53,Sch 1 , effective May 31, 2018 (Royal Assent).

A bylaw made under subsection (1) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (5) before coming into force if

Section 133 (3.1) BEFORE amended by 2024-13-239 , effective January 1, 2025.

3.1

Despite subsections (1) and (2), if the authority assesses a tax under those subsections for a taxation year, the authority, instead of assessing the tax in the treaty lands of a taxing treaty first nation, by bylaw, must apply the tax rate established under subsection (2) (

b) in relation to the treaty lands to determine the amount that would have been assessed in relation to those treaty lands if the authority were assessing a tax on the taxable parking area, or taxable parking spaces, of parking sites in those treaty lands.

Section 133 (4) (b) (part) BEFORE amended by 2024-13-239 , effective January 1, 2025.

send to each taxing treaty first nation a requisition setting out

Section 134 (1) BEFORE amended by 2007-41-28(a) , effective November 30, 2007 (BC Reg 399/2007 ).

For the purposes of this Part, on or before December 31 of each year, the authority must complete a new parking site roll containing a list of each property that is in the transportation service region and that is liable to assessment of parking tax.

Section 134 (3) BEFORE amended by 2007-41-28(b) , effective November 30, 2007 (BC Reg 399/2007 ).

The authority must maintain the parking site roll, and the parking site roll must be available for public inspection during regular business hours at the office of the authority.

Section 135 (1) BEFORE amended by 2007-36-79(a) , effective April 3, 2009 (BC Reg 55/2009 ).

The authority must provide the following, as soon as they become available, to each municipality in the transportation service region that has taxable parking areas or taxable parking spaces and to the Surveyor of Taxes:

Section 135 (2) BEFORE amended by 2007-36-79(b) , effective April 3, 2009 (BC Reg 55/2009 ).

Despite

section 152 (1), the parking site rolls and amendments referred to in subsection (1) of this

section must be provided to the municipality and the Surveyor of Taxes free of charge.

Section 135 (1) (part) and

(2) BEFORE amended by 2024-13-239 , effective January 1, 2025.

The authority must provide the following, as soon as they become available, to each municipality and taxing treaty first nation in the transportation service region that has taxable parking areas or taxable parking spaces and to the Surveyor of Taxes:

Despite

section 152 (1), the parking site rolls and amendments referred to in subsection (1) of this

section must be provided to the municipality, the taxing treaty first nation and the Surveyor of Taxes free of charge.

Section 136 (1) BEFORE amended by 2007-36-80 , effective April 3, 2009 (BC Reg 55/2009 ).

Despite any other provision of this Part, the following are exempt from assessment of a parking tax:

Section 136.1 was enacted by 2007-36-81 , effective April 3, 2009 (BC Reg 55/2009 ).

Section 136.1 BEFORE amended by 2024-13-239 , effective January 1, 2025.

Exemptions for treaty lands of taxing treaty first nations

136.1

Section 136 (1) (a), (

b) and (

e) applies in relation to the treaty lands of a taxing treaty first nation, and

section 136 (1) (

c) and (

d) applies in relation to the treaty lands of a taxing treaty first nation to the same extent they would apply if the treaty lands were subject to taxation under the School Act , for the purposes of calculating the rates under

section 133 (2) (

b) and the amount of a requisition under

section 133 (4) (b).

Section 137 BEFORE amended by 2007-13-58 , effective September 24, 2007 (BC Reg 292/2007 ).

Role of assessment commissioner

For the purposes of this Part, the assessment commissioner may enter into an agreement with the authority under which the authority delegates to the assessment commissioner some or all of the authority's powers and duties in relation to parking site rolls, including, without limitation, powers and duties in relation to the preparation of those rolls.

If the assessment commissioner enters into an agreement described in subsection (1), the assessment commissioner, to the extent provided in the agreement, may delegate to any person, including an officer or employee of the British Columbia Assessment Authority, a power or duty of the assessment commissioner under the agreement.

If the assessment commissioner delegates a power or duty in relation to parking site rolls to an officer or employee of the British Columbia Assessment Authority, the officer or employee, despite

section 10 (

e) of the Assessment Authority Act , is to exercise the power or perform the duty.

Section 143 (3) (

c) was added by 2006-17-3 , effective July 21, 2006 (BC Reg 238/2006 ).

Section 150 (

b) BEFORE amended by 2007-13-58 , effective September 24, 2007 (BC Reg 292/2007 ).

to the assessment commissioner if the authority has delegated all or part of its responsibilities to the assessment commissioner under

section 137 (1),

Section 151 (

a) and (

b) BEFORE amended by 2007-13-58 , effective September 24, 2007 (BC Reg 292/2007 ).

the authority may share with one or more of the assessment commissioner, the review panel and the board any information that is or may be included in a parking site roll, and

the assessment commissioner, the review panel and the board may share with the authority any information that is or may be included in an assessment roll.

Section 157 (2) (

a) BEFORE amended by 2007-41-15 , effective November 30, 2007 (BC Reg 399/2007 ).

results in a decrease in the area of the taxable parking area of, or in the number of taxable parking spaces in, the property, and

Section 159 (7) (

b) BEFORE amended by 2023-10-1066 , effective March 30, 2023 (Royal Assent).

administer an oath or solemn affirmation to a person or witness before his or her evidence is taken, and

Section 163 (1.1), (4.1), (4.2) and (4.3) were added by 2007-13-59(a) , effective September 24, 2007 (BC Reg 292/2007 ).

Section 163 (6) (

b) and (

c) BEFORE amended by 2007-13-59(b) , effective September 24, 2007 (BC Reg 292/2007 ).

appeals from omissions or refusals by the review panels to adjudicate complaints made under

section 155 (1), or

complaints about amendments to the parking site roll made under

section 143 (2).

Section 163 (6) (

d) was added by 2007-13-59(b) , effective September 24, 2007 (BC Reg 292/2007 ).

Section 163 (5) BEFORE amended by 2023-10-1067 , effective March 30, 2023 (Royal Assent).

If a notice of appeal is deficient or if the prescribed appeal fee is outstanding, the chair of the board may in his or her discretion allow a reasonable period of time within which the notice may be perfected or the fee is to be paid.

Section 167 (2) (

c) BEFORE amended by 2007-13-58 , effective September 24, 2007 (BC Reg 292/2007 ).

Section 167 (3) BEFORE amended by 2007-13-60 , effective September 24, 2007 (BC Reg 292/2007 ).

The powers and duties that may be provided to the authority under subsection (2) (

a) include, without limitation, the assessment commissioner's powers and duties under the Assessment Act or the Assessment Authority Act in relation to the property tax and assessment rolls, including, without limitation, their preparation, review and amendment and any related notices, complaints and appeals.

Section 167 (2) (

c) BEFORE amended by 2007-41-29 , effective November 30, 2007 (BC Reg 399/2007 ).

Section 167 (l)

(1) BEFORE repealed by 2014-20-11 , effective February 13, 2015 (BC Reg 21/2015 ).

defining words and expressions used but not defined in this Act, and

Section 169 was enacted by 2005-32-12 , effective December 6, 2005 (BC Reg 347/2005 ).

Section 168 and 169 BEFORE repealed by 2007-41-30 , effective November 30, 2007 (BC Reg 399/2007 ).

Review of

Part

Within 10 years after the coming into force of this Part, the government must initiate a review of this Part to determine what changes, if any, should be made.

Commencement

This Act, except sections 29 (3), 38, 43, 47 to 50, 92, 120 and 121, comes into force by regulation of the Lieutenant Governor in Council.

Section 29 (3) comes into force on October 1, 2001.

Sections 38, 43, 47 to 50, 92, 120 and 121 come into force on March 31, 1999 or on an earlier date set by regulation of the Lieutenant Governor in Council.

Part 7.1, sections 169.01 to 169.65 were enacted by 2010-18-77 , effective July 1,

Section 169.02 (3) (

a) BEFORE amended by 2018-44-2 , effective November 8, 2018 (Royal Assent).

the amount of tax, paid or payable by the purchaser under this

section or

section 61 of the Social Service Tax Act in relation to the parking right, that is attributable to the remainder of the parking period, and

Section 169.03 (1) (

a) and (

b) BEFORE amended by 2018-44-3 , effective November 8, 2018 (Royal Assent).

the purchaser purchased a parking right for which the person is exempt from tax under this Part or

section 61 of the Social Service Tax Act , and

the purchaser subsequently, for any period, uses a portion of that parking right or allows a portion of that parking right to be used for a purpose other than that which allowed the person to be exempt from tax under this Part or

section 61 of the Social Service Tax Act .

Section 169.09

(1) BEFORE amended by 2018-44-4(a) , effective November 8, 2018 (Royal Assent).

If the administrator is satisfied that an amount has been paid as tax under this Part or under

section 61 of the Social Service Tax Act in circumstances where there was no legal obligation to pay the amount as tax, the administrator must refund that amount to the person entitled to it.

Section 169.09

(3) BEFORE repealed by 2018-44-4(b) , effective November 8, 2018 (Royal Assent).

If the administrator is satisfied that a person has remitted to the commissioner under the Social Service Tax Act an amount as collected taxes, in relation to a purchase of a parking right, that the person neither collected nor was required to collect under that Act, the administrator must refund the amount to the person.

Section 169.1 (

a) and (

b) BEFORE amended by 2018-44-5 , effective November 8, 2018 (Royal Assent).

if authorized by the regulations, may pay a refund of all or part of tax paid under this Part or under

section 61 of the Social Service Tax Act by an applicant for a refund, and

if required by the regulations, must pay a refund of all or part of tax paid under this Part or under

section 61 of the Social Service Tax Act by an applicant for a refund.

Section 169.21

(3) BEFORE amended by 2016-5-44,Sch 6 , effective March 10, 2016 (Royal Assent).

Subsections (1) and (2) apply whether the purchase price is payable in cash, on terms, by installments or otherwise.

Section 169.52 (1) (

c) BEFORE replaced by 2011-25-447 , effective March 18, 2013 (BC Reg 131/2012 ).

[Note: 2011-25-447 was re-enacted by 2013-1-72 , effective February 28, 2013.]

as provided in, or ordered under,

section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or

section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act ;

Section 169.52 (1) (d) (ii) BEFORE amended by 2018-44-6(a) , effective November 8, 2018 (Royal Assent).

relates to the administration or enforcement of this Part or Division 8 of

Part 2 of the Social Service Tax Act , and

Section 169.52

(3) BEFORE repealed by 2018-44-6(b) , effective November 8, 2018 (Royal Assent).

Despite

section 4 of the Social Service Tax Act , a person who has custody of or control over information or records under that Act may disclose the information or records to any other person under an agreement referred to in subsection (1) (d).

Section 169.6 (3) (e) (part) BEFORE amended by 2018-44-7 , effective November 8, 2018 (Royal Assent).

for the purposes of

section 169.1 [refunds authorized or required under the regulations] , providing for a refund of all or part of tax paid under this Part or under

section 61 of the Social Service Tax Act , including, without limitation, regulations doing one or more of the following:

Section 169.62 BEFORE re-enacted by 2018-44-8 , effective November 8, 2018 (Royal Assent).

Continuation of bylaw setting rate of tax

169.62

Subject to the authority passing a bylaw under

section 30.1 setting a rate of tax payable under

Part 7.1 that takes effect on July 1, 2010, if a bylaw under

section 30.1 is in effect on June 30, 2010,

the bylaw is continued,

the rate of tax set by that bylaw as the rate of tax payable under

section 61 (1) of the Social S