HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

Part 1 — Non-Tax Budget Measures

Gaming Control Act

1 Section 1 (1) of the Gaming Control Act, S.B.C. 2002, c. 14, is amended by adding the following definition:

"community gaming grants manager" means the community gaming grants manager appointed under section 40.1; .

2 The following sections are added to Part 6:

Community gaming grants manager

40.1  (1) The minister must appoint an individual under the Public Service Act to be the community gaming grants manager.

(2) The minister may set the remuneration of the community gaming grants manager.

(3) The community gaming grants manager, by conditional or unconditional written authorization, may delegate the community gaming grants manager's powers and duties to any person employed in the office of the community gaming grants manager.

(4) Persons employed in the office of the community gaming grants manager may be designated by the community gaming grants manager as deputies of the community gaming grants manager.

Minister's general policy directions to the
community gaming grants manager

40.2  (1) The minister may issue written directives to the community gaming grants manager on matters of general policy.

(2) The community gaming grants manager must comply with the directives.

(3) The community gaming grants manager must publish the directives of the minister in the prescribed manner and make them available for public inspection at the offices of the community grants manager during normal office hours.

Responsibilities of the community gaming grants manager

40.3  The community gaming grants manager, under the minister's direction, must

(a) provide management and direction with respect to the eligibility of organizations and approval of eligible organizations,

(b) develop, manage and maintain the government's policies on grants to eligible organizations, and

(c) make the policies referred to in paragraph (b) available to the public in any manner the community gaming grants manager considers appropriate, including by the internet or other electronic means.

3 Section 41 is amended by striking out "general manager" wherever it appears and substituting "community gaming grants manager".

4 The following section is added:

Community gaming grants manager to report

41.1  (1) The community gaming grants manager must each year submit to the minister a report respecting community gaming grants for the preceding fiscal year.

(2) In addition to the report referred to in subsection (1), the community gaming grants manager, at the request of the minister, must report on specific matters in the manner and at the times required by the minister.

Members' Remuneration and Pensions Act

5 Section 2 (2.1) of the Members' Remuneration and Pensions Act, R.S.B.C. 1996, c. 257, is amended by striking out "and April 1, 2011" and substituting ", April 1, 2011, April 1, 2012 and April 1, 2013".

Part 2 — Tax-Related Budget Measures

Carbon Tax Act

6 Section 1 (1) of the Carbon Tax Act, S.B.C. 2008, c. 40, is amended in the definitions of "retail dealer", "vendor" and "wholesale dealer" by adding ", subject to section 1.1," before "means".

7 Section 1 (1) is amended by repealing the definition of "unscheduled rate change".

8 The following section is added to Part 1:

Fuel imported by ship

1.1  (1) In this section:

"imported fuel" means fuel, other than natural gas and propane, that, as part or all of a single shipment, has entered British Columbia from outside of Canada in compliance with the Customs Act (Canada) and the regulations under that Act;

"release" has the same meaning as in the Customs Act (Canada);

"shipment" means fuel that is cargo

(a) in a single ship on a single trip,

(b) on a single barge towed or pushed by one or more ships on a single trip, or

(c) on 2 or more physically connected barges towed or pushed by one or more ships on a single trip, if all the fuel on the barges is owned by the same person.

(2) Subject to subsections (3) and (4) and the regulations, all of the following apply to a sale of imported fuel before it is released:

(a) the seller is not a retail dealer, even if the imported fuel is sold to a purchaser;

(b) the seller is not a vendor;

(c) the buyer is not a wholesale dealer, even if the buyer buys the imported fuel for resale to a person other than a purchaser.

(3) Subsection (2) (a) to (c) does not apply to a sale of imported fuel

(a) from a single shipment if

(i) the imported fuel is a prescribed type of fuel or a prescribed subcategory of a type of fuel or is in a prescribed class of fuel, and

(ii) the amount of the imported fuel sold in that sale from that shipment is less than the amount prescribed for that prescribed type of fuel, prescribed subcategory of a type of fuel or prescribed class of fuel, or

(b) in prescribed circumstances.

(4) If imported fuel is sold before it is released and subsection (2) (a) to (c) does not, under subsection (3) or the regulations, apply to the sale, subsection (2) does not apply to any subsequent sale of that fuel.

(5) A person who, within British Columbia, sells imported fuel for the first time in a sale to which subsection (2) (a) to (c) does not apply is the vendor of that fuel.

9 Section 8 is amended by adding the following subsection:

(6) A purchaser of a fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay the tax under subsection (1) of this section at the prescribed time and in the prescribed manner.

10 Sections 8 (3), 34 (2) and 35 (3) are repealed.

11 Section 14 (2) (c) is repealed and the following substituted:

(c) fuel that is purchased in British Columbia for use outside of British Columbia and is to be removed from British Columbia by the following persons:

(i) if section 1.1 (2) (a) to (c) does not apply to the sale,

(A) the collector, deputy collector or retail dealer who sold the fuel, or

(B) a person acting on behalf of the collector, deputy collector or retail dealer who sold the fuel;

(ii) if section 1.1 (2) (a) to (c) applies to the sale,

(A) the seller who sold the fuel, or

(B) a person acting on behalf of the seller who sold the fuel;

(iii) if the purchaser of the fuel or a person acting on behalf of the purchaser has at the time of the purchase entered into a contract with a common carrier for the removal of the fuel from British Columbia,

(A) the purchaser, or

(B) the person acting on behalf of the purchaser; .

12 Section 28 is amended

(a) in subsections (1) to (4) by striking out "to the director" and substituting "to the government", and

(b) by adding the following subsection:

(5) If a person collects an amount as if it were security under this Act and has not paid security under section 30, 31 or 32, the person must remit the amount collected to the government at the same time and in the same manner as security payable under section 30.

13 Section 30 is amended

(a) in subsection (1) by striking out "Subject to subsections (3) and (4)," and substituting "Subject to subsections (1.1), (3) and (4),",

(b) in subsections (1) and (2) by striking out "to the director" and substituting "to the government",

(c) by adding the following subsection:

(1.1) Subject to subsections (3) and (4), a collector who, within British Columbia, sells fuel for the first time in a sale referred to in section 1.1 (5) is deemed to be making the first sale of the fuel for the purposes of subsection (1) of this section. ,

(d) by repealing subsection (3) and substituting the following:

(3) For the purposes of subsections (1) and (1.1), a sale of fuel within British Columbia for the first time does not include a sale of a type or subcategory of a type of fuel by one refiner collector to another refiner collector, if both are appointed refiner collectors for the same type or subcategory of a type of fuel. , and

(e) in subsection (4) by adding "or (1.1), as applicable," after "subsection (1)".

14 Section 36 is amended

(a) in subsections (2) and (3) by striking out "to the director" and substituting "to the government", and

(b) by adding the following subsection:

(2.1) Subsection (2) applies to a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) applies as if the person were a collector.

15 Section 37 is amended

(a) in subsection (1) by adding "to the government" after "an amount as security", and

(b) by adding the following subsection:

(1.1) Subsection (1) applies to a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) applies as if the person were a collector.

16 Section 84 is amended

(a) in subsection (3) by striking out "this section or section 83 or 85," and substituting "this section,",

(b) in subsection (3) (a) by adding "persons who sell fuel in sales to which section 1.1 (2) (a) to (c) applies," after "deputy collectors,",

(c) in subsection (3) by adding the following paragraphs:

(c.1) setting conditions or limitations on the application of section 1.1 (2) (a) to (c) to a sale;

(c.2) respecting the minimum amount prescribed for a prescribed type of fuel, a prescribed subcategory of a type of fuel or a prescribed class of fuel for the purposes of section 1.1 (3) (a) (ii); ,

(d) by adding the following subsection:

(6.4) A regulation made before December 31, 2012 under this section in relation to section 1.1 may be made retroactive to May 1, 2012 or a later date, and if made retroactive is deemed to have come into force on the specified date. , and

(e) by repealing subsection (7).

17 The Table in Schedule 1 is amended by repealing the heading to Column 8 and substituting "Rate of tax for the year starting July 1, 2012 and each subsequent year starting July 1".

18 The Table in Schedule 2 is amended by repealing the heading to Column 7 and substituting "Rate of tax for the year starting on July 1, 2012 and each subsequent year starting on July 1".

Family Law Act

19 Section 364 (a) of the Family Law Act, S.B.C. 2011, c. 25, is repealed.

Home Owner Grant Act

20 Section 1 of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, is amended

(a) in the definition of "low-income grant supplement" by striking out "section 18.1;" and substituting "section 18.1 (2) (a);",

(b) in the definition of "relative" by repealing paragraph (b) and substituting the following:

(b) in any other provision, a person's child, grandchild, parent, brother or sister; ,

(c) in paragraph (b) (iii) of the definition of "spouse" by striking out "low-income grant", and

(d) by adding the following definitions:

"Canadian Forces" means the armed forces referred to in section 14 of the National Defence Act (Canada);

"non-commissioned member" has the same meaning as in the National Defence Act (Canada);

"officer" has the same meaning as in the National Defence Act (Canada);

"supplement", except in sections 2 (2) (c), 3 (3) (c), 4 (3) (c) and 5 (3) (c), means a low-income grant supplement or a veterans supplement;

"veteran" means a former officer or former non-commissioned member of the Canadian Forces who has been honourably discharged from service in the Canadian Forces;

"veterans supplement" means a supplement that, under a program established under section 18.1 (2) (b), may be paid to

(a) qualifying low-income veterans, and

(b) qualifying low-income veterans' spouses and relatives.

21 Section 2 (10) (b) is amended by adding "for a low-income grant supplement" after "approved form".

22 The following section is added:

Veterans supplement for eligible residences

2.1  (1) Subject to section 18.1, the regulations and subsection (5) of this section, an owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, for a tax year, up to the maximum amount determined in accordance with subsection (4) of this section if, for the tax year,

(a) the owner is a veteran,

(b) the owner meets all of the requirements set out in paragraphs (a) to (c) of section 2 (1) for entitlement to a grant with respect to the eligible residence under section 2 (1) or (1.1) [entitlement to grant for eligible residences],

(c) the owner does not meet any of the requirements set out in paragraphs (a) to (d) of section 2 (2) [entitlement to increased grant for eligible residences], and

(d) subject to subsection (3) of this section, the owner has applied for a grant under section 2 (1) or (1.1) in respect of the eligible residence for the tax year and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (5) of this section, the spouse or relative of a deceased owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (4) of this section if, for that tax year,

(a) the spouse or relative is the deceased owner's spouse or relative referred to in section 2 (6) and the requirements of section 2 (6) for entitlement to a grant with respect to the eligible residence for that tax year are met,

(b) subsection (1) (a) to (c) of this section applied in respect of the deceased owner at the time of the deceased owner's death, and

(c) subject to subsection (3) of this section, in respect of the eligible residence, for the tax year

(i) the deceased owner applied before his or her death for a grant under section 2 (1) or (1.1), or

(ii) the spouse or relative has applied for a grant under section 2 (6)

and the application has been approved.

(3) The condition in subsection (1) (d) or (2) (c), as the case may be, does not apply if section 2 (3) (a) or (b) [property exceeds threshold amount] operates to eliminate the grant.

(4) The maximum amount of a veterans supplement to which an owner, spouse or relative may be entitled under subsection (1) or (2), as applicable, is determined as follows:

(a) if the eligible residence is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence;

(b) if the eligible residence is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence.

(5) An owner, spouse or relative described in subsection (1) or (2), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans supplement for that tax year and in accordance with the regulations,

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the veterans supplement.

23 Section 5.1 is amended

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

(1) In this section and in sections 5.2 to 5.4:

"eligible person" means

(a) an owner of an eligible residence,

(b) a spouse or relative, as described in section 2 (6), of a deceased owner of an eligible residence,

(c) an eligible occupant of an eligible apartment or eligible housing unit,

(d) a spouse or relative, as described in section 3 (6), of a deceased eligible occupant of an eligible apartment or eligible housing unit,

(e) an eligible occupant of an eligible land cooperative residence,

(f) a spouse or relative, as described in section 4 (6), of a deceased eligible occupant of an eligible land cooperative residence,

(g) an eligible occupant of an eligible multi dwelling leased parcel residence, or

(h) a spouse or relative, as described in section 5 (6), of a deceased eligible occupant of an eligible multi dwelling leased parcel residence;

"residential facility" means a premises or part of a premises

(a) in which housing and daily meals are provided by or through the operator to persons who are not

(i) the spouse of the operator, or

(ii) related by blood or marriage to the operator, and

(b) in which persons reside primarily due to family circumstances, age, disability, illness, frailty or other prescribed circumstances,

but does not include a premises or a part of a premises excluded by regulation under section 18 (2) (f.1). ,

(b) in subsection (2) by striking out "or" at the end of paragraph (a) and by adding the following paragraph:

(a.1) the eligible person has ceased to occupy the principal residence because the eligible person is a resident in a residential facility, or , and

(c) by repealing subsection (3) and substituting the following:

(3) In the case of an absence under subsection (2) (a) or (b), subsection (2) applies only in the following tax years:

(a) for an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in subsection (1) who has not applied for or received a grant under section 2 or a supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into that subsequent tax year;

(b) for an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in subsection (1) who has applied for or received a grant under section 2 or a supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis;

(c) for an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in subsection (1) who has not qualified

(i) an apartment as an eligible apartment,

(ii) a housing unit as an eligible housing unit,

(iii) a residence on a land cooperative as an eligible land cooperative residence, or

(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, and

who has not applied for and received a supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into that subsequent tax year;

(d) for an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in subsection (1) who has qualified

(i) an apartment as an eligible apartment,

(ii) a housing unit as an eligible housing unit,

(iii) a residence on a land cooperative as an eligible land cooperative residence, or

(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or

who has applied for and received a supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis.

(3.1) In the case of an absence under subsection (2) (a.1), subsection (2) applies only in the following tax year:

(a) for an eligible person described in subsection (3) (a) or (c), the tax year in which the eligible person ceases to occupy the applicable residence;

(b) for an eligible person described in subsection (3) (b) or (d), the tax year subsequent to the tax year in which the eligible person ceases to occupy the applicable residence,

and only if the eligible person continuously occupies a residential facility during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year.

24 Section 5.2 (2) to (5) is repealed and the following substituted:

(2) For an absence under section 5.1 (2) (a) or (b), during the eligible person's extended absence, the residence must be

(a) vacant, in the case of an absence under section 5.1 (2) (a), or

(b) occupied by the spouse or relative of the eligible person, if, in the case of an absence under section 5.1 (2) (b) by an eligible person described in paragraphs (a), (c), (e) or (g) of the definition of "eligible person" in section 5.1 (1), the spouse or relative of the eligible person occupied the residence as his or her principal residence at the time the eligible person ceased to occupy the residence.

(3) For an absence under section 5.1 (2) (a) or (b), during the period of the eligible person's extended absence, in the case of

(a) an eligible residence, the residence must not be for sale,

(b) an apartment referred to in paragraph (a) of the definition of "eligible apartment" in section 1, the share or shares and other securities in the corporation that carry with it or them the right to occupy that apartment must not be for sale,

(c) an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, an assignment of the lease referred to in that definition must not be offered,

(d) a land cooperative, the share or shares and other securities in the corporation must not be for sale,

(e) a multi dwelling leased parcel, the residence on the parcel must not be for sale,

(f) a housing unit that is or is located in a housing cooperative building,

(i) the share in the association that carries with it a right to occupy the housing unit must not be for sale, and

(ii) the eligible occupant must not have required the association to redeem that share under section 38 of the Cooperative Association Act, and

(g) a housing unit that is or is located in a housing society building, the right to occupy the housing unit must not be for sale.

(4) For an absence under section 5.1 (2) (a.1) or (b),

(a) if the eligible person is a person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, have applied for and received, with respect to that residence, a grant under section 2 or a supplement, or

(b) if the eligible person is a person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, with respect to that residence,

(i) have qualified

(A) an apartment as an eligible apartment,

(B) a housing unit as an eligible housing unit,

(C) a residence on a land cooperative as an eligible land cooperative residence, or

(D) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or

(ii) have applied for and received a supplement.

(5) For an absence under section 5.1 (2) (a) or (b), the eligible person must intend to occupy the residence as his or her principal residence at the end of the eligible person's extended absence.

(6) For an absence under section 5.1 (2) (a.1), during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year, in the case of

(a) an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), the applicable eligible residence must not be rented or offered for rent,

(b) an eligible occupant of an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, a sublease of the lease referred to in that definition must not be offered, or

(c) an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), other than an eligible occupant referred to in paragraph (b) of this subsection, the applicable eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence must not be rented or offered for rent.

25 Section 5.3 is repealed and the following substituted:

Repayment — failure to resume occupancy of principal residence

5.3  (1) Subject to subsection (2), if a person has received a grant or a supplement as a result of the application of section 5.1 to an eligible person, and the eligible person fails to occupy the residence as his or her principal residence,

(a) in the case of an absence under section 5.1 (2) (a), at the end of the eligible person's extended absence for reconstruction or repair of the residence, or

(b) in the case of an absence under section 5.1 (2) (b), in the tax year immediately following the last tax year for which the eligible person was entitled, under section 5.1, to receive a grant, a supplement or a benefit under section 7 (1),

section 17 applies as if the grant or supplement received were an amount the person was not entitled to receive.

(2) Subsection (1) does not apply if the eligible person described in that subsection fails to occupy the residence as his or her principal residence for either of the following reasons:

(a) the death of the eligible person;

(b) the eligible person is a resident in a residential facility.

26 Section 5.4 is amended by striking out "low-income grant".

27 Section 6 is amended

(a) in subsection (1) by striking out "must be made" and substituting "may be made for a tax year",

(b) by adding the following subsection:

(1.1) No more than one supplement may be paid for a tax year in respect of a property described in subsection (1) (a), (b), (c), (d) or (e), as applicable. ,

(c) in subsections (2) and (3) by striking out "If in a year" and substituting "If, for a tax year," and by striking out "during that year," and substituting "for that tax year,",

(d) by adding the following subsection:

(3.1) If, for a tax year, an eligible person as defined in section 5.1 (1) receives a supplement in respect of an eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, neither the eligible person nor the eligible person's spouse is entitled, for that tax year, to receive another supplement in respect of another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence. ,

(e) in subsections (5) and (6) by striking out "If in a year" and substituting "If, for a tax year," and by striking out "during that year," and substituting "for that tax year,",

(f) in subsections (7) and (8) by striking out "If in a year" and substituting "If, for a tax year," and by striking out "during that year" and substituting "for that tax year", and

(g) by repealing subsection (9) and substituting the following:

(9) If, for a tax year, an individual or the individual's spouse

(a) has received a grant under section 2 with respect to an eligible residence, or

(b) is entitled to the benefit under section 7 (1) with respect to an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence,

the individual is not eligible, for that tax year, for a supplement with respect to another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

28 Section 6.1 is amended by striking out "low-income grant".

29 Section 7 (5) (b) is amended by adding "for a low-income grant supplement" after "approved form".

30 The following section is added:

Veterans supplement for eligible occupants, spouses and relatives

7.1  (1) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible apartment or eligible housing unit contained in an eligible building may be eligible for a veterans supplement with respect to the eligible apartment or eligible housing unit, as the case may be, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 3 (2) for the owner of the eligible building to be entitled to a grant with respect to the eligible apartment or eligible housing unit, as the case may be, under section 3 (2) or (2.1) [entitlement to grant for eligible apartments and eligible housing units],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 3 (3) [entitlement to increased grant for eligible apartments and eligible housing units], and

(d) subject to subsection (5) of this section, the owner of the eligible building has applied for a grant under section 3, for the tax year, with respect to the eligible apartment or eligible housing unit occupied by the eligible occupant and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible land cooperative residence contained in a land cooperative may be eligible for a veterans supplement with respect to the eligible land cooperative residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 4 (2) for the owner of the land cooperative to be entitled to a grant with respect to the eligible land cooperative residence under section 4 (2) or (2.1) [entitlement to grant for eligible land cooperative residences],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 4 (3) [entitlement to increased grant for eligible land cooperative residences], and

(d) subject to subsection (5) of this section, the owner of the land cooperative has applied for a grant under section 4, for the tax year, with respect to the eligible land cooperative residence occupied by the eligible occupant and the application has been approved.

(3) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible multi dwelling leased parcel residence contained in a multi dwelling leased parcel may be eligible for a veterans supplement with respect to the eligible multi dwelling leased parcel residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 5 (2) for the owner of the multi dwelling leased parcel to be entitled to a grant with respect to the eligible multi dwelling leased parcel residence under section 5 (2) or (2.1) [entitlement to grant for eligible multi dwelling leased parcel residences],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 5 (3) [entitlement to increased grant for eligible multi dwelling leased parcel residences], and

(d) subject to subsection (5) of this section, the owner of the multi dwelling leased parcel has applied for a grant under section 5, for the tax year, with respect to the eligible multi dwelling leased parcel residence occupied by the eligible occupant and the application has been approved.

(4) Subject to section 18.1, the regulations and subsection (7) of this section, in the case of the death of an eligible occupant referred to in subsection (1), (2) or (3), as applicable, the deceased eligible occupant's relevant spouse or relative may be eligible for a veterans supplement with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (6) of this section if, for that tax year,

(a) the relevant spouse or relative is the deceased eligible occupant's spouse or relative who satisfies the conditions of section 3 (6) (a) and (b), 4 (6) (a) and (b) or 5 (6) (a) and (b), as applicable, so that the property described in that section continues to be eligible, for the tax year in which the death occurs, for the purposes of that section,

(b) subsection (1) (a) to (c), (2) (a) to (c) or (3) (a) to (c) of this section, as applicable, applied in respect of the deceased occupant at the time of the deceased occupant's death, and

(c) subject to subsection (5) of this section, the owner of the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, has applied for a grant under section 3, 4 or 5, as applicable, for the tax year, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, occupied by the relevant spouse or relative of the deceased eligible occupant, and the application has been approved.

(5) The condition in subsection (1) (d), (2) (d), (3) (d) or (4) (c), as the case may be, does not apply if

(a) in the case of an eligible apartment or eligible housing unit, section 3 (4) [property exceeds threshold amount] operates to eliminate the grant,

(b) in the case of an eligible land cooperative residence, section 4 (4) [property exceeds threshold amount] operates to eliminate the grant, or

(c) in the case of an eligible multi dwelling leased parcel residence, section 5 (4) [property exceeds threshold amount] operates to eliminate the grant.

(6) The maximum amount of a veterans supplement to which an eligible occupant or a deceased eligible occupant's relevant spouse or relative may be entitled under subsection (1), (2), (3) or (4), as applicable, is determined as follows:

(a) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant;

(b) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant.

(7) An eligible occupant, spouse or relative described in subsection (1), (2), (3) or (4), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans supplement for that tax year and in accordance with the regulations,

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the veterans supplement.

31 Section 13.1 is amended

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

"veterans supplement information" means information that is collected for the purpose of determining if the requirements for a category of low-income veterans or low-income veterans' spouses and relatives under section 18.1 are met, but does not include information or categories of information prescribed by the Lieutenant Governor in Council. ,

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

(4) Subject to subsection (5), a ministry person may use or disclose low-income grant supplement information only

(a) for the purposes of administering and enforcing

(i) the program established under section 18.1 (2) (a) [low-income grant supplement program], and

(ii) sections 2 (8) to (10) and 7 (3) to (5), and section 18.1 as it relates to the program established under subsection (2) (a) of that section, or

(b) in court proceedings related to

(i) the program established under section 18.1 (2) (a), and

(ii) sections 2 (8) to (10) and 7 (3) to (5), and section 18.1 as it relates to the program established under subsection (2) (a) of that section.

(4.1) Subject to subsection (5), a ministry person may use or disclose veterans supplement information only

(a) for the purposes of administering and enforcing

(i) the program established under section 18.1 (2) (b) [veterans supplement program], and

(ii) sections 2.1 and 7.1, and section 18.1 as it relates to the program established under subsection (2) (b) of that section, or

(b) in court proceedings related to

(i) the program established under section 18.1 (2) (b), and

(ii) sections 2.1 and 7.1, and section 18.1 as it relates to the program established under subsection (2) (b) of that section. , and

(c) in subsection (5) by striking out "Subsection (3) (a) or (b) or (4) (a) does not permit" and substituting "Subsection (3) (a) or (b), (4) (a) or (4.1) (a) does not permit".

32 Section 16 (1) is amended by striking out "low-income grant".

33 Section 17 (1), (1.01) (b), (4), (7.1) (a) and (12) is amended by striking out "low-income grant" wherever it appears.

34 Section 18 (2) is amended

(a) by adding the following paragraph:

(f.1) for the purposes of the definition of "residential facility" in section 5.1 (1), prescribe the following:

(i) circumstances for the purposes of paragraph (b) of the definition;

(ii) premises, classes of premises, parts of premises, and classes of parts of premises that are excluded from the definition; , and

(b) by repealing paragraph (g) and substituting the following:

(g) establish information or categories of information that are not included in the meaning of

(i) low-income grant supplement information, or

(ii) veterans supplement information

as defined in section 13.1 (1).

35 Section 18.1 is amended

(a) by repealing subsections (1) to (3) and substituting the following:

(1) In this section:

"qualifying low-income individuals" means owners and eligible occupants, or spouses and relatives of deceased owners and deceased eligible occupants, who are described in sections 2 (8) and 7 (3), as applicable, and who qualify under the regulations as low-income individuals;

"qualifying low-income veterans" means owners and eligible occupants who are described in sections 2.1 (1) and 7.1 (1), (2) and (3), as applicable, and who qualify under the regulations as low-income veterans;

"qualifying low-income veterans' spouses and relatives" means spouses and relatives of deceased owners and deceased eligible occupants who are described in sections 2.1 (2) and 7.1 (4), as applicable, and who qualify under the regulations as low-income veterans' spouses and relatives.

(2) Without limiting section 18 (1) but subject to this section, the Lieutenant Governor in Council may establish by regulation one or both of the following:

(a) a program administered by a grant administrator for the payment of a low-income grant supplement to qualifying low-income individuals;

(b) a program administered by a grant administrator for the payment of a veterans supplement to qualifying low-income veterans and qualifying low-income veterans' spouses and relatives.

(3) Without limiting section 18 (1) or subsection (2) of this section, the Lieutenant Governor in Council may make regulations as follows:

(a) respecting applications for a supplement and the information, authorizations and verifications that must be supplied in support of an application;

(b) establishing qualifications for

(i) low-income individuals for the purposes of sections 2 (10) and 7 (5), or

(ii) low-income veterans or low-income veterans' spouses and relatives for the purposes of sections 2.1 (5) and 7.1 (7),

including, without limitation, prescribing rules for determining income for those purposes;

(c) establishing conditions that

(i) qualifying low-income individuals must satisfy to be eligible for a low-income grant supplement, or

(ii) qualifying low-income veterans or qualifying low-income veterans' spouses and relatives must satisfy to be eligible for a veterans supplement

and governing the eligibility referred to in subparagraphs (i) and (ii);

(d) prescribing the amount, the manner of determining the amount or the manner of determining the maximum amount of

(i) a low-income grant supplement, or

(ii) a veterans supplement;

(e) regulating when and how a supplement is paid;

(f) requiring or authorizing that, in cases where a person's taxes have been deferred by an agreement under section 6 of the Land Tax Deferment Act, the amount of a supplement be applied to reduce the amount of the taxes deferred instead of being paid to the person;

(g) eliminating eligibility for a supplement if the amount of the supplement would be less than an amount, not greater than $25, specified by the Lieutenant Governor in Council;

(h) specifying circumstances in which a grant administrator must not accept an application for a supplement. ,

(b) in subsection (4) by striking out "low-income grant" in both places,

(c) by repealing subsection (4) (b) and substituting the following:

(b) in the case of an applicant or recipient who is

(i) an eligible occupant or a deceased eligible occupant's spouse or relative described in section 7 (3), or

(ii) an eligible occupant or a deceased eligible occupant's spouse or relative described in section 7.1,

direct the owner of the relevant eligible building, land cooperative or multi dwelling leased parcel to supply the grant administrator with information within the time and in the manner specified by the grant administrator; ,

(d) by repealing subsection (6) and substituting the following:

(6) The grant administrator may reject an application for

(a) a low-income grant supplement for a tax year if the requirements of section 2 (10) or 7 (5) are not met, or

(b) a veterans supplement for a tax year if the requirements of section 2.1 (5) or 7.1 (7) are not met. ,

(e) by repealing subsection (7),

(f) by repealing subsection (8) and substituting the following:

(8) With the prior approval of the Lieutenant Governor in Council, the minister may enter into an information-sharing agreement or arrangement with the government of Canada, or an agency of that government, for the purposes of administering and enforcing the following:

(a) the program respecting low-income grant supplements established under subsection (2) (a), the provisions of this section relating to that program and sections 2 (8) to (10) and 7 (3) to (5);

(b) the program respecting veterans supplements established under subsection (2) (b), the provisions of this section relating to that program and sections 2.1 and 7.1. ,

(g) in subsection (9) by striking out "low-income grant",

(h) by repealing subsection (10) (c) and substituting the following:

(c) make different regulations for different categories of

(i) low-income individuals,

(ii) qualifying low-income individuals,

(iii) low-income veterans or low-income veterans' spouses and relatives, or

(iv) qualifying low-income veterans or qualifying low-income veterans' spouses and relatives;

(d) establish different categories of individuals referred to in paragraph (c);

(e) make different regulations for low-income grant supplements and veterans supplements. , and

(i) by adding the following subsection:

(12) A veterans supplement is not available in respect of any property for the 2011 tax year or any tax year before 2011.

Income Tax Act

36 The Income Tax Act, R.S.B.C. 1996, c. 215, is amended by adding the following sections:

Child fitness credit

4.34  (1) In this section, "qualifying child" has the same meaning as in section 118.03 (1) of the federal Act.

(2) For the purpose of computing the tax payable under this Act for a taxation year by an individual who was resident in British Columbia on the last day of the taxation year and who is entitled to a deduction under section 118.03 of the federal Act for the year, there may be deducted the amount determined by the formula

A x B

(3) Section 118.03 (3) of the federal Act applies for the purposes of subsection (2) of this section.

Child arts credit

4.35  (1) In this section, "qualifying child" has the same meaning as in section 118.03 (1) of the federal Act.

(2) For the purpose of computing the tax payable under this Act for a taxation year by an individual who was resident in British Columbia on the last day of the taxation year and who is entitled to a deduction under section 118.031 of the federal Act for the year, there may be deducted the amount determined by the formula

A x B

(3) Section 118.031 (4) of the federal Act applies for the purposes of subsection (2) of this section.

37 Section 4.5 (1) is amended in the description of "D" by striking out "the smaller of $10 000 and".

38 Section 4.51 is amended

(a) in subsection (2) (b) by striking out "4.32 [pension credit]" and substituting "4.32 [pension credit], 4.34 [child fitness credit], 4.35 [child arts credit]", and

(b) in subsection (4) in the description of "T" by striking out "4.32 [pension credit]" and substituting "4.32 [pension credit], 4.34 [child fitness credit], 4.35 [child arts credit]".

39 Section 4.62 is amended

(a) in subsection (1) (b) by adding the following subparagraphs:

(iii.2) section 4.34 [child fitness credit];

(iii.3) section 4.35 [child arts credit]; , and

(b) in subsection (2) in the description of "C" by adding the following paragraphs:

(c.2) section 4.34 [child fitness credit];

(c.3) section 4.35 [child arts credit]; .

40 Section 4.65 is amended in the description of "C"

(a) in paragraph (a) by adding "4.34 [child fitness credit], 4.35 [child arts credit]," before "4.62", and

(b) in paragraph (b) (ii) by adding "4.34 [child fitness credit], 4.35 [child arts credit]," before "4.51".

41 Section 4.66 (a) is amended in the description of "B" by adding "4.34 [child fitness credit], 4.35 [child arts credit]," before "4.51".

42 Section 4.69 (b) is amended by striking out "35 4/9%" and substituting "36 6/19%".

43 Section 4.74 (a) is amended by adding "4.34 [child fitness credit], 4.35 [child arts credit]," before "4.4".

44 Section 4.76 (1) (b) (i) is amended by adding "4.34 [child fitness credit], 4.35 [child arts credit]," before "4.4".

45 Section 4.78 (2) is amended by adding the following paragraphs:

(c.2) section 4.34 [child fitness credit];

(c.3) section 4.35 [child arts credit]; .

46 Section 4.79 (1) is amended by adding the following paragraphs:

(d.2) section 4.34 [child fitness credit];

(d.3) section 4.35 [child arts credit]; .

47 Section 80 is amended

(a) in subsection (1) (i.1) by adding "and before January 1, 2012" after "on or after January 1, 2009",

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

(i.2) for a production that is an interprovincial co-production and for which principal photography begins on or after January 1, 2012,

(i) more than 50% of the copyright in the production is owned by the corporation or by the corporation and one or both of

(A) an eligible production corporation related to the corporation, and

(B) a prescribed person, and

(ii) the balance, if any, of the copyright is owned by one or more of the following:

(A) an eligible production corporation;

(B) a corporation that would be an eligible production corporation if it had a permanent establishment in British Columbia;

(C) a recognized person;

(D) subject to subsection (1.2), a Canadian-controlled corporation that is a party to the co-production agreement relating to the production, ,

(c) in subsection (1.1) by striking out "subsection (1) (f) (i)," and substituting "subsection (1) (f) (i) and (i.2) (i),",

(d) by adding the following subsection:

(1.2) For the purposes of subsection (1) (i.2) (ii) (D), the copyright owned by the Canadian-controlled corporation is restricted to the extent of the corporation's interest in the production as a co-producer under the co-production agreement. , and

(e) in subsections (2) (a), (4) (a) and (6) (a) by adding "and for which principal photography begins before January 1, 2012" after "interprovincial co-production".

48 Section 111 (1) is amended by repealing the definition of "BPIDP contribution" and substituting the following:

"CBF contribution" means a contribution paid before April 1, 2017 as a base amount under the Support for Publishers component of the Canada Book Fund, administered by the Department of Canadian Heritage; .

49 Section 112 (1) (b) and (2) is amended by striking out "BPIDP contribution" and substituting "CBF contribution".

50 Section 116 is amended by adding the following definitions:

"government assistance" means assistance from a government, municipality or other public authority, whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or any other form of assistance, but does not include an amount deemed to have been paid under section 127;

"non-government assistance" has the same meaning as in section 127 (9) of the federal Act.

51 Section 117 is amended by striking out "January 1, 2012" and substituting "January 1, 2015".

52 Section 121 is amended in the definition of "applicable period" by striking out "December 31, 2011" and substituting "December 31, 2014".

53 Section 121 is repealed and the following substituted:

Definition for this Division

121  In this Division, "applicable period" means the period beginning on January 1, 2007 and ending on December 31, 2014.

54 The following section is added:

No credits for eligible industry employer

124.2 If in a taxation year an eligible employer is an eligible industry employer, as defined in section 126.1, the eligible employer may not claim a tax credit under section 122, 123, 124 or 124.1 for the taxation year.

55 Part 9 is amended by adding the following Division:

Division 3.1 — Tax Credits for Shipbuilding
and Ship Repair Industry Employers

Definitions for this Division

126.1 In this Division:

"applicable period" means the period beginning on the prescribed date and ending on December 31, 2019;

"eligible industry employer", in relation to a taxation year, means an individual or a corporation

(a) that is an eligible employer in the taxation year, and

(b) whose principal business is the construction, repair or conversion of ships;

"ship" means a seagoing vessel propelled by engine, but does not include

(a) a vessel ordinarily used for personal or recreational purposes, or

(b) a prescribed vessel.

Basic tax credit for eligible industry employers

126.2 (1) In this section:

"eligible industry program" means

(a) an eligible recognized program, or

(b) an accredited program, as defined in the Industry Training Authority Act;

"eligible period", in relation to an employee employed by an eligible industry employer in a taxation year of the eligible industry employer, means that part of the taxation year that

(a) is within 24 months after the date the employee entered into the industry training agreement, and

(b) is in the applicable period;

"employee" means an individual who is registered in an eligible industry program.

(2) This section applies to an eligible industry employer for a taxation year in respect of an employee if

(a) the employee is employed in a position that

(i) is in a business carried on in British Columbia in the taxation year by the eligible industry employer, and

(ii) relates to the eligible industry program in which the employee is registered in the taxation year, and

(b) the employee has an eligible period in the taxation year.

(3) An eligible industry employer may claim a tax credit for the taxation year in respect of the employee in the amount that is the lesser of

(a) $5 250, and

(b) 20% of the amount determined by the following formula:

amount = salary and wages — designated assistance

Completion tax credit for eligible industry employers

126.3  (1) In this section:

"completion date", in respect of an employee, means the date on which the employee completed the level 3 requirements or the level 4 or higher requirements for an eligible training program;

"eligible period", in relation to an employee completing the level 3 requirements or the level 4 or higher requirements for an eligible training program, means the period that

(a) ends at any time in the month that includes the employee's completion date for that level, and

(b) does not exceed 12 months;

"employee" means an individual who is registered in an eligible training program.

(2) This section applies to an eligible industry employer for a taxation year in respect of an employee if

(a) the employee is employed in a position that

(i) is in a business carried on in British Columbia in the taxation year by the eligible industry employer, and

(ii) relates to the eligible training program in which the employee is registered in the taxation year, and

(b) the employee's completion date is in the taxation year and in the applicable period.

(3) If an employee completed in the taxation year the level 3 requirements or the level 4 or higher requirements for an eligible training program, the eligible industry employer may claim a tax credit for the taxation year in respect of each level completed in the taxation year by the employee in the amount that is the lesser of

(a) $5 250, and

(b) 20% of the amount determined by the following formula:

amount = salary and wages — designated assistance

Enhanced tax credit for eligible industry employers

126.4  (1) In this section, "employee" means an employee, as defined in section 126.2 or 126.3, who

(a) is entitled to a deduction under section 118.3 (1) of the federal Act for the taxation year, or

(b) is registered as an Indian under the Indian Act (Canada).

(2) An eligible industry employer may claim a tax credit for a taxation year in respect of an employee in the amount of 50% of the total of the following:

(a) the amount the eligible industry employer may claim as a tax credit for the taxation year under section 126.2 [basic tax credit for eligible industry employers] in respect of the employee;

(b) the amount the eligible industry employer may claim as a tax credit for the taxation year under section 126.3 [completion tax credit for eligible industry employers] in respect of the employee.

Restrictions on credits: multiple eligible industry employers

126.5 (1) If 2 or more eligible industry employers who are not dealing with each other at arm's length may claim a tax credit under this Division for a particular period in respect of an employee, the total of all amounts claimed under this Division may not exceed the maximum amount that would be claimed under this Division for the particular period by any one of those eligible industry employers for that employee if that eligible industry employer were the only employer entitled to claim a tax credit under this Division for the particular period.

(2) The Commissioner of Income Tax may fix the portions of a tax credit claimed under this Division if the eligible industry employers referred to in subsection (1) cannot agree as to what portion of the tax credit each may claim.

Restrictions on credits: partnership

126.6 (1) If in a taxation year an eligible industry employer is a member of a partnership, other than a specified member, as defined in section 248 (1) of the federal Act, the eligible industry employer may claim a tax credit under section 126.2, 126.3 or 126.4 for the taxation year in the amount that is the appropriate portion of the amount determined under section 126.2, 126.3 or 126.4 for the partnership for its taxation year ending in the taxation year of the eligible industry employer.

(2) In determining, for the purpose of subsection (1), the amount under section 126.2, 126.3 or 126.4 for a partnership for a taxation year, the following rules apply:

(a) in this Division, the references to "eligible industry employer" are to be read as "partnership";

(b) in sections 126.2 (3) (b) and 126.3 (3) (b), in the descriptions of "designated assistance", the reference to "at the time of filing of the eligible industry employer's return of income for the taxation year" is to be read as "on or before the filing-due date of the partnership for the taxation year";

(c) the amount is determined as if

(i) the partnership were a person,

(ii) its fiscal period were its taxation year, and

(iii) its filing-due date were its filing-due date for the year if it were a corporation;

(d) the appropriate portion is that portion that may reasonably be considered to be the eligible industry employer's share of the amount determined under section 126.2, 126.3 or 126.4.

56 Section 131 (2.1) is amended by adding the following paragraphs:

(c) prescribing a date for the purposes of the definition of "applicable period" in section 126.1;

(d) prescribing vessels not included in the definition of "ship" in section 126.1.

Land Tax Deferment Act

57 Section 1 of the Land Tax Deferment Act, R.S.B.C. 1996, c. 249, is amended

(a) by repealing the definition of "assessor", and

(b) by adding the following definitions:

"actual value" means,

(a) in relation to an eligible property for a taxation year, the actual value of the property for the taxation year as set out, at the time of filing an application under section 5, in an assessment roll under the Assessment Act, and

(b) in relation to improvements referred to in the definition of "deferrable value" for a taxation year, the actual value of the improvements for the taxation year as included in the actual value of the eligible property as set out, at the time of filing an application under section 5, in an assessment roll under the Assessment Act;

"deferrable value", in relation to an eligible property for a taxation year, means the amount by which the actual value of the eligible property for the taxation year exceeds the actual value for the taxation year of all improvements that are part of that property and that are not insured under a valid fire insurance contract issued by an insurer authorized under the Financial Institutions Act; .

58 The following section is added:

No agreement for Crown or
municipal land used by others

2.1 The minister may not make an agreement under section 2 with an owner of eligible property in respect of tax payable for the 2012 or a subsequent taxation year if, in relation to the eligible property that is land, the owner holds or occupies that land in the manner referred to in section 228 [taxation of Crown land used by others] or 229 [taxation of municipal land used by others] of the Community Charter.

59 Section 5 (5) (a) is amended by striking out "actual value of the eligible property determined by the assessor," and substituting "deferrable value of the eligible property for the taxation year for which the application is made,".

Motor Fuel Tax Act

60 Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended

(a) by repealing the definition of "purchase price" and substituting the following:

"purchase price" means the price in money and the actual value of any other consideration accepted by the seller or person from whom fuel passes as the price or on account of the price of the fuel together with the costs of and charges for delivery of the fuel, interest, customs, excise and transportation, whether or not shown separately on the invoice or in any books of account or in the computation of the price; , and

(b) in the definitions of "retail dealer", "vendor" and "wholesale dealer" by adding ", subject to section 1.1," before "means".

61 The following section is added:

Fuel imported by ship

1.1  (1) In this section:

"imported fuel" means fuel, other than hydrogen, natural gas and propane, that, as part or all of a single shipment, has entered British Columbia from outside of Canada in compliance with the Customs Act (Canada) and the regulations under that Act;

"release" has the same meaning as in the Customs Act (Canada);

"shipment" means fuel that is cargo

(a) in a single ship on a single trip,

(b) on a single barge towed or pushed by one or more ships on a single trip, or

(c) on 2 or more physically connected barges towed or pushed by one or more ships on a single trip, if all the fuel on the barges is owned by the same person.

(2) Subject to subsections (3) and (4) and the regulations, all of the following apply to a sale of imported fuel before it is released:

(a) the seller is not a retail dealer, even if the imported fuel is sold to a purchaser;

(b) the seller is not a vendor;

(c) the buyer is not a wholesale dealer, even if the buyer buys the imported fuel for resale to a person other than a purchaser.

(3) Subsection (2) (a) to (c) does not apply to a sale of imported fuel

(a) from a single shipment if

(i) the imported fuel is a prescribed type of fuel or a prescribed subcategory of a type of fuel or is in a prescribed class of fuel, and

(ii) the amount of the imported fuel sold in that sale from that shipment is less than the amount prescribed for that prescribed type of fuel, prescribed subcategory of a type of fuel or prescribed class of fuel, or

(b) in prescribed circumstances.

(4) If imported fuel is sold before it is released and subsection (2) (a) to (c) does not, under subsection (3) or the regulations, apply to the sale, subsection (2) does not apply to any subsequent sale of that fuel.

(5) A person who, within British Columbia, sells imported fuel for the first time in a sale to which subsection (2) (a) to (c) does not apply is the vendor of that fuel.

62 Section 4 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.11), a purchaser",

(b) by adding the following subsection:

(1.11) A purchaser of gasoline in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline is purchased, the tax under subsection (1) of this section. ,

(c) in subsection (1.2) by striking out "In addition to the tax" and substituting "Subject to subsection (1.3), in addition to the tax", and

(d) by adding the following subsection:

(1.3) A licensed carrier who purchases gasoline in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the last day of the month following the end of the calendar quarter in which the gasoline is purchased, the tax under subsection (1.2) of this section.

63 Sections 4 (2) and (2.1), 10 (2) and (2.1) and 10.1 (2) are amended by striking out "calendar month" and substituting "month".

64 Section 5 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.1), a purchaser", and

(b) by adding the following subsection:

(1.1) A purchaser of coloured fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

65 Section 6 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.1), a purchaser",

(b) by adding the following subsection:

(1.1) A purchaser of marine diesel fuel or locomotive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section. , and

(c) in subsection (3) by striking out "at the time of the transfer," and substituting "on or before the 15th day of the month following the month in which the fuel is transferred,".

66 Section 7 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.1), a purchaser",

(b) by adding the following subsection:

(1.1) A purchaser of jet fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section. , and

(c) in subsection (3) by striking out "at the time of the transfer," and substituting "on or before the 15th day of the month following the month in which the fuel is transferred,".

67 Section 8 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.1), a purchaser",

(b) by adding the following subsection:

(1.1) A purchaser of aviation fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section. , and

(c) in subsection (3) by striking out "at the time of the transfer," and substituting "on or before the 15th day of the month following the month in which the fuel is transferred,".

68 Section 10 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.11), a purchaser",

(b) by adding the following subsection:

(1.11) A purchaser of motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section. ,

(c) in subsection (1.2) by striking out "In addition to the tax" and substituting "Subject to subsection (1.3), in addition to the tax", and

(d) by adding the following subsection:

(1.3) A licensed carrier who purchases motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the last day of the month following the end of the calendar quarter in which the fuel is purchased, the tax under subsection (1.2) of this section.

69 Section 10.1 is amended

(a) in subsection (1) by striking out "A purchaser" and substituting "Subject to subsection (1.1), a purchaser", and

(b) by adding the following subsection:

(1.1) A purchaser of an alternative motor fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

70 Section 12.1 is amended

(a) in subsections (2) and (3) (b) by striking out "from a retail dealer delivering either of those fuels" and substituting "that is delivered",

(b) by adding the following subsection:

(2.1) Despite the time for payment provided for in subsection (2), a purchaser of gasoline or motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline or motive fuel is purchased, the tax under subsection (2) of this section. , and

(c) in subsection (4) by striking out "under subsection (2)." and substituting "under subsection (2) or (2.1)."

71 Section 13 is repealed and the following substituted:

Additional tax for transportation infrastructure construction

13  (1) In addition to the tax payable under sections 4, 10 and 12.1, a purchaser of gasoline or motive fuel within a prescribed area referred to in section 34 of the Transportation Act must, for the raising of revenue for the purposes of the BC Transportation Financing Authority continued under that Act, pay to the government, at the time of purchase, tax, prescribed under section 34 (2) (b) of that Act and not exceeding 6.75¢ per litre, on the gasoline or motive fuel.

(2) Despite the time for payment provided for in subsection (1), a purchaser of gasoline or motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline or motive fuel is purchased, the tax under subsection (1) of this section.

(3) In addition to the tax payable under sections 4, 10 and 12.1, a person who, within a prescribed area referred to in section 34 of the Transportation Act, uses gasoline or motive fuel on which tax is not otherwise payable under this section must, for the raising of revenue for the purposes of the BC Transportation Financing Authority continued under that Act, pay to the government, at the time that any tax payable by that person under section 4 (3) or 10 (3) of this Act is payable, tax, prescribed under section 34 (2) (b) of the Transportation Act and not exceeding 6.75¢ per litre, on the gasoline or motive fuel.

72 Section 20 is amended

(a) in subsection (2) by striking out "to the director" and substituting "to the government", and

(b) by adding the following subsection:

(3) Subsection (2) applies to a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) applies as if the person were a collector.

73 Section 20.11 is amended

(a) in subsection (1) by adding "to the government" after "an amount as security", and

(b) by adding the following subsection:

(1.1) Subsection (1) applies to a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) applies as if the person were a collector.

74 Section 29 is repealed and the following substituted:

Prohibition against relabelling

29  (1) Subject to subsection (2), a person other than

(a) a collector, or

(b) a person who sells fuel in a sale to which section 1.1 (2) (a) to (c) applies

must not sell a substance as a type of fuel or a subcategory of a type of fuel unless the person bought the substance as that type of fuel or that subcategory of a type of fuel, as applicable.

(2) The director may, in writing and in circumstances, if any, or on conditions, if any, the director specifies, authorize a person, other than a person referred to in subsection (1) (a) or (b), to sell a substance as a type of fuel or a subcategory of a type of fuel in circumstances in which the person bought the substance as another type of fuel or another subcategory of a type of fuel, as applicable.

75 Section 35 (1) is amended by striking out "to the minister" and substituting "to the government".

76 Section 35.1 is amended

(a) in subsections (1) and (1.1) by striking out "to the director" and substituting "to the government", and

(b) by adding the following subsection:

(1.2) If a person collects an amount as if it were security under this Act and has not paid security under section 38, 39 or 40, the person must remit the amount collected to the government at the same time and in the same manner as security payable under section 38.

77 Section 37 (4) is repealed and the following substituted:

(4) Sections 4 (1) to (2.1), 5 (1) and (1.1), 6 (1), (1.1) and (3), 7 (1), (1.1) and (3), 8 (1), (1.1) and (3), 9 (2) (a) and (c) and (6), 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 12.1 (2) and (2.1) and 13 (1) and (2) do not apply to a purchaser who is a registered consumer with respect to the type or the subcategory of a type of fuel specified on that purchaser's registered consumer certificate.

78 Section 38 is amended

(a) in subsection (1) by striking out "Subject to subsections (3) and (4)," and substituting "Subject to subsections (1.1), (3) and (4)," ,

(b) in subsections (1) and (2) by striking out "to the director" and substituting "to the government",

(c) by adding the following subsection:

(1.1) Subject to subsections (3) and (4), a collector who, within British Columbia, sells fuel for the first time in a sale referred to in section 1.1 (5) is deemed to be making the first sale of the fuel for the purposes of subsection (1) of this section. ,

(d) by repealing subsection (3) and substituting the following:

(3) For the purposes of subsections (1) and (1.1), a sale of fuel within British Columbia for the first time does not include a sale of a type or subcategory of a type of fuel by one refiner collector to another refiner collector, if both are appointed refiner collectors for the same type or subcategory of a type of fuel. , and

(e) in subsection (4) by adding "or (1.1), as applicable," after "subsection (1)".

79 Section 71 is amended

(a) by repealing subsection (2) (a) and substituting the following:

(a) prescribing records to be kept by collectors, deputy collectors, vendors, persons who sell fuel in sales to which section 1.1 (2) (a) to (c) applies, persons who are required to file returns for the payment of tax under this Act, wholesale dealers, retail dealers, registered consumers, licensed carriers and holders of motive fuel user permits; ,

(b) in subsection (2) by adding the following paragraphs:

(b.3) setting conditions or limitations on the application of section 1.1 (2) (a) to (c) to a sale;

(b.4) respecting the minimum amount prescribed for a prescribed type of fuel, a prescribed subcategory of a type of fuel or a prescribed class of fuel for the purposes of section 1.1 (3) (a) (ii); , and

(c) by adding the following subsection:

(8) A regulation made before December 31, 2012 under this section in relation to section 1.1 may be made retroactive to May 1, 2012 or a later date, and if made retroactive is deemed to have come into force on the specified date.

Police Act

80 Section 66.9 of the Police Act, R.S.B.C. 1996, c. 367, is amended by striking out "On or before April 10 of each year, the revenue minister" and substituting "The revenue minister".

Property Transfer Tax Act

81 Section 14 (3) of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is amended by adding the following paragraph:

(r.1) a transfer of a life estate, if

(i) immediately before the transfer of the life estate, a mortgage is registered as a charge on the same land in respect of which that life estate is transferred to the transferee of that life estate,

(ii) the transferee of the life estate was the tenant for life under a registered life estate in the same land but the registration of that life estate was cancelled immediately before the registration of the charge referred to in subparagraph (i), and

(iii) the transfer of the life estate and the transfer of the registered life estate referred to in subparagraph (ii) involve a transfer by the same transferor of a life estate in the same land, on the same conditions and to the same transferee; .

82 The following section is added:

Refund of tax paid

23.1  (1) If the administrator is satisfied that an amount has been paid as tax under this Act in circumstances where there was no legal obligation to pay the amount as tax, the administrator must refund, out of the consolidated revenue fund, that amount to the person entitled to it.

(2) To claim a refund under subsection (1), a person must

(a) submit to the administrator a written application signed by the person who paid the amount claimed, and

(b) provide sufficient evidence to satisfy the administrator that the person who paid the amount is entitled to the refund.

(3) For the purposes of subsection (2) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a member of the board of directors or an authorized employee of the corporation.

(4) Despite section 16 of the Financial Administration Act,

(a) a refund of less than $10 must not be made under subsection (1) of this section, and

(b) a refund under subsection (1) of this section must not be made on a claim for a refund made more than 6 years after the date on which the amount claimed was paid.

(5) Despite the Limitation Act, an action for a refund under subsection (1) of this section must not be brought more than 6 years after the date on which the amount claimed was paid.

School Act

83 Section 131 (3) of the School Act, R.S.B.C. 1996, c. 412, is repealed and the following substituted:

(3) Subject to subsection (4), if property in a rural area of a school district is exempt from taxation under the Taxation (Rural Area) Act, the property is also exempt from taxation under this Act to the extent of the exemption provided under the Taxation (Rural Area) Act.

Small Business Venture Capital Act

84 The Small Business Venture Capital Act, R.S.B.C. 1996, c. 429, is amended by adding the following section:

Eligible new corporations

28.31  (1) Subject to this section, for the purposes of section 29.1 (1) (a.1), an eligible new corporation is an eligible business corporation that is incorporated for less than 2 years before the eligible business corporation is granted approval to raise additional equity capital under section 28.3.

(2) An eligible business corporation is not an eligible new corporation if

(a) subject to subsection (3), the business carried on by the eligible business corporation is principally the same business as that previously carried on as all or part of the business of a sole proprietorship, partnership, joint venture, trust or corporation,

(b) the eligible business corporation results from an amalgamation or merger of corporations, or

(c) the administrator is satisfied that, as a result of a transaction or an event, or a series of transactions or events, property of a business has been transferred, either directly or indirectly, to the eligible business corporation for the principal purpose of enabling the eligible business corporation to be an eligible new corporation.

(3) Subsection (2) (a) does not apply to an eligible business corporation if the business was previously carried on as all or part of the business of a sole proprietorship, partnership or joint venture for a period of 90 days or less before the eligible business corporation's date of incorporation.

85 Section 29.1 (1) is amended by striking out "and" at the end of paragraph (a) and by adding the following paragraph:

(a.1) for the 2012 to 2014 calendar years, allocating a portion of the annual maximum venture capital tax credit to eligible new corporations under section 28.31, and .

Taxation (Rural Area) Act

86 Section 15 (1) (h) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended by striking out "or another person in trust for or for the use of a tribe or body of Indians," and substituting "in trust for a band of Indians,".

87 Section 15 (1) is amended by adding the following paragraph:

(z) property that is exempted by regulation under section 57 (2) (k) [property owned in part by Crown or Crown agent], to the extent of the exemption provided by the regulation.

88 Section 18 (4) (b) is amended by striking out "held in trust for a tribe or body of Indians" and substituting "held by Her Majesty in trust for a band of Indians".

89 Section 57 (2) is amended by adding the following paragraph:

(k) providing, subject to any conditions or limitations established by the regulation, a partial tax exemption

(i) for specified property that is vested in

(A) one or more of Her Majesty in right of British Columbia, Her Majesty in right of Canada and an agent of Her Majesty, and

(B) one or more persons who are not Her Majesty or agents of Her Majesty

as tenants in common, or

(ii) for property vested as referred to in subparagraph (i) that is of a class established by the regulation,

that is in proportion to the sum of the fractions representing the registered fractional interests of Her Majesty and Her Majesty's agents, as applicable, in the property.

Taxation Statutes Amendment Act, 1999

90 Sections 37 and 39 of the Taxation Statutes Amendment Act, 1999, S.B.C. 1999, c. 47, are repealed.

Taxation Statutes Amendment Act, 2004

91 Sections 23 (a), (c) and (d), 24, 25, 26 (b) and 28 of the Taxation Statutes Amendment Act, 2004, S.B.C. 2004, c. 28, are repealed.

Tax-Related Budget Measures — Transitional Provisions

Carbon Tax Act transition

92  (1) In this section, "release" has the same meaning as in section 1.1 (1) of the Carbon Tax Act, as enacted by this Act.

(2) Section 1.1 of the Carbon Tax Act, as enacted by this Act, does not apply to fuel that has been

(a) sold, or

(b) released

in British Columbia before May 1, 2012.

Income Tax Act transition — training tax credits

93  (1) In this section:

"Act" means the Income Tax Act;

"eligible employer" means an eligible employer who is an eligible industry employer in the taxation year;

"transition date" means the date prescribed for the purposes of the definition of "applicable period" in section 126.1 of the Act.

(2) Despite section 124.2 of the Act, if an eligible employer's taxation year includes the transition date, the eligible employer may claim a tax credit under section 122 of the Act for the taxation year in respect of an employee.

(3) Despite section 124.2 of the Act, if an eligible employer's taxation year includes the transition date, the eligible employer may claim a tax credit under section 123 of the Act for the taxation year in respect of an employee if the employee's completion date, as defined in section 123 of the Act, is before the transition date.

(4) Despite section 124.2 of the Act, if an eligible employer's taxation year includes the transition date, the eligible employer may claim a tax credit under section 124 or 124.1 of the Act for the taxation year in respect of an employee.

(5) For the purposes of claiming a tax credit under section 122, 124 or 124.1 of the Act in accordance with subsection (2) or (4) of this section, the applicable period ends on the day before the transition date.

(6) Despite section 126.2 of the Act, if an eligible industry employer's taxation year includes the transition date and the eligible industry employer may claim a tax credit under sections 122 and 126.2 of the Act for the taxation year in respect of an employee, the eligible industry employer may not claim a tax credit under section 126.2 of the Act for the taxation year in respect of the employee in an amount that is greater than the amount by which $5 250 exceeds the amount claimed by the eligible industry employer under section 122 of the Act for the taxation year in respect of the employee.

(7) Despite sections 124.1, 126.2 and 126.4 (2) (a) of the Act, if an eligible employer's taxation year includes the transition date and the eligible employer may claim a tax credit under sections 124.1, 126.2 and 126.4 (2) (a) of the Act for the taxation year in respect of an employee, the total of all amounts the eligible employer may claim under sections 124.1, 126.2 and 126.4 (2) (a) of the Act for the taxation year in respect of the employee may not exceed $7 875.

Motor Fuel Tax Act transition

94  (1) In this section, "release" has the same meaning as in section 1.1 (1) of the Motor Fuel Tax Act, as enacted by this Act.

(2) Section 1.1 of the Motor Fuel Tax Act, as enacted by this Act, does not apply to fuel that has been

(a) sold, or

(b) released

in British Columbia before May 1, 2012.

Taxation (Rural Area) Act amendments — retroactive effect

95  Sections 86 and 88 of this Act are retroactive to the extent necessary to give them effect for the purposes of the 2012 taxation year.

Taxation (Rural Area) Act transition — retroactive regulations

96  (1) Despite section 74 (5) of the Assessment Act, a regulation under section 57 (2) (k) [exemptions of property owned in part by the Crown] of the Taxation (Rural Area) Act that is made on or before October 31, 2012 may be made retroactive to the extent necessary to apply for the purposes of one or both of the 2011 and 2012 taxation years.

(2) Despite section 12 (4) and (5) [supplementary assessment roll] of the Assessment Act, if a regulation referred to in subsection (1) of this section applies to a property for the purposes of the 2011 taxation year, the assessor must, before December 31, 2012, assess the property on a supplementary assessment roll or further supplementary assessment roll for the 2011 taxation year.

(3) If a supplementary assessment roll is prepared under subsection (2) of this section, the exception for change or amendment referred to in section 11 [effect of revised assessment roll] of the Assessment Act is deemed to include a reference to change or amendment under this section.

Commencement

97  The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table: