Bill 4 – 2020: Budget Measures Implementation Act, 2020

HONOURABLE CAROLE JAMES
MINISTER OF FINANCE AND DEPUTY PREMIER

BILL 4 – 2020

BUDGET MEASURES IMPLEMENTATION ACT, 2020

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

SECTION 1: [Carbon Tax Act, section 56] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

1 Section 56 of the Carbon Tax Act, S.B.C. 2008, c. 40, is amended by adding the following subsections:

(8) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(9) A delegation under subsection (8) may be to a named person or to a class of persons.

SECTION 2: [Carbon Tax Act, section 70] changes terminology for consistency with other statutes.

2 Section 70 (2) is amended by striking out "The delegation" and substituting "A delegation".

SECTION 3: [Carbon Tax Act, Schedule 1] aligns provincial tax rates with federal rates under the Greenhouse Gas Pollution Pricing Act (Canada).

3 Schedule 1 is amended in Columns 11 and 12 of the Table by striking out items 1 to 20 and substituting items 1 to 20 as indicated:

SECTION 4: [Carbon Tax Act, Schedule 2] combines categories of tires and adds asphalt shingles into a single tax rate category for consistency with the Greenhouse Gas Pollution Pricing Act (Canada).

Interpretation

SECTION 5: [Carbon Tax Act, Schedule 2] aligns provincial tax rates with federal rates under the Greenhouse Gas Pollution Pricing Act (Canada).

SECTIONS

6 AND 7: [Election Act, sections 1, 182 and 192] are consequential to the renumbering of section 20 of the Income Tax Act by this Bill.

6 Section 1 (1) of the Election Act, R.S.B.C. 1996, c. 106, is amended in the definition of "tax receipt" by striking out "section 20" and substituting "section 4.722".

7 Sections 182 (5) and 192 (1) are amended by striking out "section 20" and substituting "section 4.722".

SECTION 8: [Employer Health Tax Act, section 75] authorizes the minister to delegate to a person or class of persons the hearing of appeals from assessments and determinations made under the Act.

8 Section 75 of the Employer Health Tax Act, S.B.C. 2018, c. 42, is amended by adding the following subsections:

(6) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(7) A delegation under subsection (6) may be to a named person or to a class of persons.

SECTION 9: [Forest Act, section 142.9] authorizes the minister to delegate to a person or class of persons the hearing of appeals from assessments made under the Act.

9 Section 142.9 of the Forest Act, R.S.B.C. 1996, c. 157, is amended by adding the following subsection:

(5) The revenue minister may, in writing and with or without conditions, delegate any of the revenue minister's powers, functions or duties under this section to a person or a class of persons.

SECTION 10: [Home Owner Grant Act, section 17] authorizes the minister to delegate to a person or class of persons the hearing of reviews of decisions made under the Act respecting a person's entitlement to grants or supplements.

10 Section 17 of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, is amended by adding the following subsections:

(2.1) The minister may, in writing, delegate any of the minister's powers or duties under subsection (2).

(2.2) A delegation under subsection (2.1) may be to a named person or to a class of persons.

SECTION 11: [Income Tax Act, section 4.1] establishes a personal income tax bracket for taxable income that exceeds $220 000.

(a) in subsection (1) (g) by striking out "if the taxable income exceeds $150 000," and substituting "if the taxable income exceeds $150 000 and does not exceed $220 000,",

(b) in subsection (1) (g) (ii) by striking out "that exceeds $150 000." and substituting "that exceeds $150 000 and does not exceed $220 000;",

(i) the highest amount that might be determined for an individual under paragraph (g) of this subsection,

(d) in subsection (2) by striking out "subsection (1) (b) (i), (c) (i), (d) (i), (e) (i) and (g) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c), (d) or (e)," and substituting "subsection (1) (b) (i), (c) (i), (d) (i), (e) (i), (g) (i) and (h) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c), (d), (e) or (g),".

SECTION 12: [Income Tax Act, section 4.2] is consequential to the renumbering of section 20 of the Act by this Bill.

SECTION 13: [Income Tax Act, section 4.4] limits the application of the highest percentage rate specified in section 4.1 of the Act to only apply in respect of the amount of taxable income exceeding $220 000 when determining the deduction for the amount of charitable and other gifts.

(1) In this section, "total gifts", in relation to an individual for a taxation year, means the amount that, in computing the individual's deduction under section 118.1 (3) of the federal Act for the year, is used in the formula in that section for the individual's total gifts for the year less any portion of that amount used in calculating a deduction claimed for a preceding taxation year by the individual or the individual's spouse or common-law partner under this section or under a provision of an income tax statute of an agreeing or non-agreeing province that is similar to this section. ,

(d) in subsection (2) in the description of "B" by repealing paragraph (b) and substituting the following:

(e) in subsection (2) by striking out "and" at the end of the description of "C" and by repealing the description of "D" and substituting the following:

SECTION 14: [Income Tax Act, section 4.52] is consequential to the addition by this Bill of section 4.1 (1) (h) of the Act.

(4.23) For the purpose of computing the tax payable by an individual for the 2020 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted in accordance with subsection (2), except the amount of $220 000 referred to in section 4.1 (1) (g) and (h).

SECTIONS 15 AND 16: [Income Tax Act, sections 4.7 and 4.79] are consequential to the renumbering of section 20 of the Act by this Bill.

16 Section 4.79 (3) (e) is amended by striking out "section 20" and substituting "section 4.722".

SECTION 17: [Income Tax Act, section 18.1] is consequential to the amendments to section 20 of the Act made by this Bill.

SECTION 18: [Income Tax Act, section 20]

renumbers the section as section 4.722;
amends the tax credit to provide that only an individual may make a deduction in respect of an eligible political contribution.

(a) in subsection (1) in paragraph (a) of the definition of "eligible political contribution" by striking out "a taxpayer" and substituting "an individual",

(b) in subsection (1) in paragraph (b) of the definition of "eligible political contribution" by striking out "person" in both places and substituting "individual",

SECTION 19: [Income Tax Act, section 20.1] extends by 3 years the period to which the farmers' food donation tax credit applies.

19 Section 20.1 (2) (c) is amended by striking out "January 1, 2021" and substituting "January 1, 2024".

SECTION 20: [Income Tax Act, section 47] provides that the time period for claiming a tax credit under Part 5 of the Act in respect of a taxation year that begins on or after February 19, 2020 must not be extended.

SECTION 21: [Income Tax Act, section 48] is consequential to the renumbering of section 20 of the Act by this Bill.

21 Section 48 (6) (b) is amended by striking out "8.1 (8), 8.2 (8), 20 (8)" and substituting "4.722 (8), 8.1 (8), 8.2 (8)".

SECTION 22: [Income Tax Act, section 56] incorporates by reference section 153 (3.1) of the Income Tax Act (Canada).

22 Section 56 (1) is amended by striking out "153 (1) to (3)" and substituting "153 (1) to (3.1)".

SECTION 23: [Income Tax Act, section 79]

reduces the amount of an accredited production corporation's accredited qualified BC labour expenditure in relation to an accredited production if notice is not given within particular periods;
updates a ministerial reference.

(a) in paragraph (b) of the definition of "accredited qualified BC labour expenditure" by adding the following subparagraph:

(iv) all amounts of the accredited BC labour expenditure of the corporation in respect of the production that are incurred before the date that the corporation gave notice under section 84.1, unless notice is not required under section 84.1 (5) or was given on or before the later of the following:

(A) the day that is 60 days after the corporation first incurs an amount that is an accredited BC labour expenditure in respect of that production;

(B) if the corporation's eligibility certificate in respect of that production is revoked, the day that is 30 days after the revocation date; , and

(b) by repealing the definition of "certifying authority" and substituting the following:

SECTIONS 24 TO 27: [Income Tax Act, sections 82.1 to 82.3] add a requirement for a corporation to give notice of an intention to claim a production services tax credit in order to be eligible for the credit.

(b.1) the corporation has given notice to the certifying authority in accordance with section 84.1 in respect of the production, unless section 84.1 (5) applies, .

(c.1) the corporation has given notice to the certifying authority in accordance with section 84.1 in respect of the production, unless section 84.1 (5) applies, , and

(b.1) the corporation has given notice to the certifying authority in accordance with section 84.1 in respect of the production, unless section 84.1 (5) applies, .

(c.1) the corporation has given notice to the certifying authority in accordance with section 84.1 in respect of the production, unless section 84.1 (5) applies, , and

(b.1) the corporation has given notice to the certifying authority in accordance with section 84.1 in respect of the production, unless section 84.1 (5) applies, .

SECTION 28: [Income Tax Act, section 84.1] provides for the giving of notice of an intention to claim a production services tax credit.

Notice of intention to claim production services tax credit

84.1 (1) Subject to subsection (5), a corporation must notify the certifying authority of the corporation's intention to claim a credit under any of sections 82.1 to 82.3 in respect of an accredited production.

(2) For the purpose of subsection (1), the corporation must provide, in the form and manner required by the certifying authority, the information and records that the certifying authority requires in respect of the corporation and the production.

(3) The certifying authority may require notice under this section to be given to an advisory body designated under section 95.

(4) For the purposes of this Part, notice given as required under subsection (3) is deemed to be notice given to the certifying authority.

(5) Notice is not required under this section in respect of an accredited production if an amount that is an accredited BC labour expenditure is first incurred by the corporation in relation to the accredited production on or before June 30, 2020.

SECTION 29: [Income Tax Act, section 85] for taxation years that begin on or after February 19, 2020, reduces the period in which a corporation must file information and records in order to claim a tax credit under Part 5 of the Act.

(2) A corporation is not entitled to a tax credit under this Part in respect of a taxation year that begins before February 19, 2020 unless, within 36 months after the end of the taxation year, the corporation files the information and records required under subsection (1) for that tax credit.

(3) A corporation is not entitled to a tax credit under this Part in respect of a taxation year that begins on or after February 19, 2020 unless, within 18 months after the end of the taxation year, the corporation files the information and records required under subsection (1) for that tax credit.

SECTION 30: [Income Tax Act, section 86] sets the application fee for an eligibility certificate at $200.

SECTION 31: [Income Tax Act, section 87] sets the application fee for a completion certificate.

(2.1) The application fee payable under subsection (2) (a) by the corporation referred to in subsection (1) is the greatest of the following:

(b) if the production is not a treaty co-production nor an interprovincial co-production, 0.06% of the cost of producing the production;

(c) if the production is a treaty co-production and is not an interprovincial co-production, 0.06% of the cost of producing the Canadian portion of the production;

(d) if the production is an interprovincial co-production, 0.06% of the cost of producing the British Columbia portion of the production.

SECTION 32: [Income Tax Act, section 87.1] sets the application fee for an accreditation certificate at $10 000.

32 Section 87.1 (2) (a) is amended by adding "of $10 000" after "application fee".

SECTION 33: [Income Tax Act, section 87.1] adds a requirement for a certifying authority to have received notice of an intention to claim a production services tax credit before issuing an accreditation certificate.

(3) On receiving an application under this section, the certifying authority must issue to the applicant corporation an accreditation certificate in respect of a production if the certifying authority

(a) received notice in accordance with section 84.1 of the corporation's intention to claim the credit, unless section 84.1 (5) applies, and

(b) is satisfied, on the basis of the information provided by the corporation and any other information available to the certifying authority, that the production is an accredited production.

SECTION 34: [Income Tax Act, section 87.2] provides for a fee for an amendment to a certificate.

Amendments to certificates

87.2 The certifying authority may amend a certificate issued under section 86, 87 or 87.1 in respect of a production upon payment, by the corporation to whom the certificate was issued, of $200 to a person prescribed by the Lieutenant Governor in Council.

SECTION 35: [Income Tax Act, section 87.3] permits an accreditation certificate to be revoked if a corporation knowingly or in circumstances of gross negligence made a false statement or omission in a notice of an intention to claim a production services tax credit.

When notice deemed not to have been given

87.3 (1) This section applies if the certifying authority, the Commissioner of Income Tax or the minister is satisfied that a corporation knowingly or in circumstances of gross negligence made a false statement or omission in giving notice under section 84.1.

(c) the certifying authority, the Commissioner of Income Tax or the minister, as applicable, must give notice of the determination in accordance with subsection (3).

(a) include the reasons for the determination and whether a certificate issued under section 87.1 was revoked, and

(i) if given by the certifying authority, to the corporation, the Commissioner of Income Tax and the minister;

(ii) if given by the Commissioner of Income Tax, to the corporation, the certifying authority and the minister;

(iii) if given by the minister, to the corporation, the certifying authority and the Commissioner of Income Tax.

SECTION 36: [Income Tax Act, section 92] is consequential to the addition by this Bill of section 87.3 to the Act.

(a) in subsection (1) by striking out "Any decision made under this Part by or on behalf of the certifying authority or the minister or any decision made under section 88" and substituting "Any decision or determination made under this Part by or on behalf of the certifying authority or the minister or any decision or determination made under section 87.3 or 88",

(a.1) a determination of the certifying authority, the Commissioner of Income Tax or the minister made under section 87.3; , and

(c) in subsection (3) (a) by striking out "subsection (2) (a) or (b), within 120 days after the date of any notice of the decision" and substituting "subsection (2) (a), (a.1) or (b), within 120 days after the date of any notice of the decision or determination".

SECTION 37: [Income Tax Act, section 94] is consequential to the addition by this Bill of sections 84.1 and 87.3 to the Act.

(a) from the certifying authority and the Commissioner of Income Tax any information required by the minister respecting determinations made by the certifying authority or the Commissioner of Income Tax, as applicable, under section 87.3,

(a.1) from the certifying authority any information required by the minister respecting notices received under section 84.1 or certificates issued, refused or revoked by the certifying authority, and , and

(2) The Commissioner of Income Tax is entitled to obtain from the certifying authority any information required by the Commissioner of Income Tax respecting

SECTION 38: [Income Tax Act, section 117] extends by 3 years the availability of the training tax credit for individuals.

38 Section 117 is amended by striking out "January 1, 2020" and substituting "January 1, 2023".

SECTION 39: [Income Tax Act, section 121] extends by 3 years the availability of the training tax credit for employers.

39 Section 121 is amended by striking out "December 31, 2019" and substituting "December 31, 2022".

SECTION 40: [Income Tax Act, section 201] authorizes the minister to delegate to any officer of the ministry the hearing of appeals from determinations made under the Act.

(5) The Provincial minister may authorize any officer of the ministry to perform and exercise duties imposed and powers conferred on the Provincial minister by this section as may in the Provincial minister's opinion be conveniently performed or exercised by that officer.

(6) The performance or exercise by the officer authorized under subsection (5) of the duties or powers referred to in that subsection is of the same effect as if they were performed or exercised by the Provincial minister.

SECTION 41: [Insurance Premium Tax Act, section 17] authorizes the minister to delegate to a person or class of persons the hearing of assessments made and liabilities imposed under the Act.

41 Section 17 of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is amended by adding the following subsections:

(5) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(6) A delegation under subsection (5) may be to a named person or to a class of persons.

SECTION 42: [International Business Activity Act, section 38] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

42 Section 38 of the International Business Activity Act, S.B.C. 2004, c. 49, is amended by adding the following subsection:

(5) The minister may, in writing and with or without conditions, delegate any of the minister's powers, functions or duties under this section to a person or a class of persons.

SECTION 43: [Land Owner Transparency Act, section 67] authorizes the minister to delegate to a person or class of persons the hearing of appeals respecting administrative penalties imposed under the Act.

43 Section 67 of the Land Owner Transparency Act, S.B.C. 2019, c. 23, is amended by adding the following subsections:

(4) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(5) A delegation under subsection (4) may be to a named person or to a class of persons.

SECTION 44: [Land Tax Deferment Act, section 2] clarifies that the minister may make agreements under the Act with all owners of eligible property rather than with the eligible owner only.

44 Section 2 (1) of the Land Tax Deferment Act, R.S.B.C. 1996, c. 249, is amended by striking out "who qualifies under this Act".

SECTION 45: [Land Tax Deferment Act, section 5] corrects a typographical error and changes terminology to be consistent with other provisions in the Act.

(a) in paragraph (b) by striking out "December 3l" and substituting "December 31", and

(b) by striking out "as prescribed by section 12" and substituting "in accordance with section 12".

SECTION 46: [Land Tax Deferment Act, section 6] is consequential to amendments made by this Bill to sections 2 and 12 of the Act.

(a) in subsection (1) by striking out "the owner" and substituting "an owner who makes an application under section 5", and

(2) On approving the application, the minister must make an agreement with all owners of the eligible property.

(b) be made in the prescribed manner and include the prescribed content, if any.

SECTION 47: [Land Tax Deferment Act, section 7.1] is consequential to amendments made by this Bill to sections 2 and 12 of the Act.

(a) in subsection (2) by striking out "subsection (3)" and substituting "section 12",

(b) in subsection (2) (b) by striking out "the owner and the spouse of the owner" and substituting "the owner, the spouse of the owner and all other owners, if any,",

(a) make an amending agreement with the owner, the spouse of the owner and all other owners, if any, and , and

(b) be made in the prescribed manner and include the prescribed content, if any.

SECTION 48: [Land Tax Deferment Act, section 8] corrects typographical errors.

48 Section 8 (5) (c) and (e) is amended by striking out "December 3l" and substituting "December 31".

SECTION 49: [Land Tax Deferment Act, sections 12 and 13]

requires applications to be filed with the minister rather than with a collector and sets out how applications are to be made;
requires a collector to give to the minister, on request, information respecting amounts owing in relation to taxes.

Application procedure

(c) without limiting the matters that may be required by the regulations, include the information required by the minister.

(2) An application under section 5 must be filed with the minister on or before December 31 of the current tax year.

Duties of collector

13 On request of the minister, a collector must send to the minister, within the period requested, the following information respecting the eligible property identified in the request:

SECTION 50: [Land Tax Deferment Act, section 14] is consequential to amendments made by this Bill to sections 12 and 13 of the Act.

SECTION 51: [Land Tax Deferment Act, section 15] replaces a term with the defined term.

51 Section 15 (1) is amended by striking out "collector of taxes" and substituting "collector".

SECTION 52: [Land Tax Deferment Act, section 17] is consequential to amendments made by this Bill to sections 12 and 13 of the Act.

52 Section 17 (1) is amended by striking out "a collector of taxes" and substituting "the minister".

SECTION 53: [Land Tax Deferment Act, section 18] provides express authority to make regulations respecting applications and agreements.

(a.2) respecting the content of, and manner of entering into, agreements made under this Act; .

SECTION 54: [Logging Tax Act, section 23] authorizes the minister to delegate to a person or class of persons the hearing of appeals from assessments made and liabilities imposed under the Act.

54 Section 23 of the Logging Tax Act, R.S.B.C. 1996, c. 277, is amended by adding the following subsections:

(6) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(7) A delegation under subsection (6) may be to a named person or to a class of persons.

SECTION 55: [Mineral Tax Act, section 26] authorizes the minister to delegate to a person or persons the hearing of appeals from assessments made under the Act.

55 Section 26 of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is amended by adding the following subsection:

(5) The minister may delegate, in writing, to any person or persons, either generally or conditionally, any or all of the powers, functions and duties conferred on the minister by this section.

SECTION 56: [Motor Fuel Tax Act, section 50] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

56 Section 50 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended by adding the following subsections:

(8) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(9) A delegation under subsection (8) may be to a named person or to a class of persons.

SECTION 57: [Motor Fuel Tax Act, section 61] changes terminology for consistency with other statutes.

57 Section 61 (2) is amended by striking out "The delegation" and substituting "A delegation".

SECTION 58: [Ports Property Tax Act, section 4.1] authorizes municipalities to tax port property and improvements on port property differently from how they tax other Class 4 property if the rates imposed are not higher than specified rates.

58 The Ports Property Tax Act, S.B.C. 2004, c. 7, is amended by adding the following section:

Differing municipal tax rates may apply

4.1 (1) If a municipal tax rate that would otherwise apply to property subject to the restriction under section 3 (1) is lower than the maximum rate permitted by that provision, the municipality may impose a municipal tax rate on the property that is different from the municipal tax rate imposed on other Class 4 property if the rate it imposes on the property is not higher than either

(a) the municipal tax rate that was imposed in 2017 by the municipality for Class 4 property, or

(2) If a municipal tax rate that would otherwise apply to property subject to the restriction under section 4 (1) is lower than the maximum rate permitted by that provision, the municipality may impose a municipal tax rate on the property that is different from the municipal tax rate imposed on other Class 4 property if the rate it imposes on the property is not higher than either

(3) For certainty, a municipal tax rate imposed under subsection (1) or (2) does not apply for the purposes of section 197 (4) [property taxes for other bodies] of the Community Charter.

SECTION 59: [Property Transfer Tax Act, section 15] clarifies a partial exemption for eligible transferees with respect to a transfer of a principal residence.

59 Section 15 of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is repealed and the following substituted:

Partial exemption for certain residential transfers

"adjusted value" means the fair market value of a taxable transaction or the residential property value, as applicable, minus the following:

(a) the fair market value of the interest in the residential improvements transferred;

(i) 0.5 ha in area or less, the fair market value of the land transferred, not including improvements, or

(ii) more than 0.5 ha in area, the fair market value of the land transferred, not including improvements, multiplied by the ratio of 0.5 ha to the total area of the parcel;

"eligible transferee" means a transferee who does not qualify under section 14 (3) (b), (c), (d), (e) or (p) or (4) (p.2) for an exemption in relation to a principal residence only because of one or both of the following reasons:

(a) there are non-residential improvements on the parcel involved in the taxable transaction;

(b) the parcel involved in the taxable transaction is larger than 0.5 ha in area;

"non-residential improvements" means improvements that are not classified under section 19 of the Assessment Act as property used for residential purposes;

"residential improvements" means improvements that are classified under section 19 of the Assessment Act as property used for residential purposes;

"residential property value" means residential property value as determined under section 3.01 (3).

(2) An eligible transferee is exempt from the obligation to pay tax in accordance with section 3 (1) in an amount equal to the transferee's proportionate share of the fair market value of the taxable transaction multiplied by the following:

(a) for the purposes of section 3 (1) (a) to (c), the amount that is the tax that would otherwise have been payable on the fair market value of the taxable transaction minus the tax that would be payable if the fair market value of the taxable transaction was equal to the adjusted value;

(b) for the purposes of section 3 (1) (d), if applicable, the amount that is the tax that would otherwise have been payable on the residential property value minus the tax that would be payable if the residential property value was equal to the adjusted value.

(3) For the purposes of this section, the fair market value of the following must be determined in the prescribed manner:

SECTION 60: [Property Transfer Tax Act, section 19] authorizes the minister to delegate to a person or class of persons the hearing of appeals from assessments made under the Act.

(7) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(8) A delegation under subsection (7) may be to a named person or to a class of persons.

SECTION 61: [Provincial Sales Tax Act, section 1]

adds a paragraph to the definition of "fair market value";
excludes from the definition of "lease" the right to use equipment by or through which payment is made and receptacles provided for disposal services.

(d) in relation to tangible personal property that is leased for a certain period of time, the price at which the right to use that tangible personal property, for that amount of time, would be provided by a willing lessor acting in good faith to a willing lessee acting in good faith in an arm's length lease in the open market; , and

(e) a right to use laundry machines, car wash vacuum cleaners and wands, arcade machines, video terminals, jukeboxes, claw merchandise machines, slot machines and similar equipment by or through which payment is made;

(f) a right to use garbage bins, compost bins or similar receptacles that are provided for disposal services; .

SECTION 62: [Provincial Sales Tax Act, section 1] adds a definition of "soda beverage".

(a) a carbonated or other effervescent beverage that contains sugar, another natural sweetener or an artificial sweetener, and

(d) dealcoholized beer, sparkling wine or cider, if the beverage contains 1% or less alcohol by volume, or

SECTION 63: [Provincial Sales Tax Act, section 12] is consequential to the amendment made by this Bill to the definition of "fair market value".

(a) in paragraph (a) by striking out "paragraphs (b) to (d)" and substituting "paragraphs (b) to (e)",

(b) in paragraph (b) by striking out "paragraphs (c) and (d)" and substituting "paragraphs (c) to (e)",

(d) in paragraph (d) by striking out "paragraphs (a) to (c)" and substituting "paragraphs (a) to (c) and (e)", and

(e) if section 26.2 [lease price if bundled lease] applies in respect of the lease, the lease price of the tangible personal property under that section.

SECTION 64: [Provincial Sales Tax Act, section 26] is consequential to the addition by this Bill of section 26.1 to the Act.

64 Section 26 (2) is amended by striking out "section 19 (3)" and substituting "sections 19 (3) and 26.1".

SECTION 65: [Provincial Sales Tax Act, section 26.1] provides for the deeming of the purchase price of a soda beverage or a beverage dispensed by a soda fountain, soda gun or similar equipment if sold with tangible personal property.

Food or other tangible personal property sold with beverages

26.1 (1) This section applies if tangible personal property, including food, is sold with

(b) access to beverages dispensed by a soda fountain, soda gun or similar equipment.

(2) For the purposes of this Act, the purchase price of a beverage referred to in subsection (1) is deemed to be the following, as applicable:

(a) if the seller offers the beverage for sale without the tangible personal property, the lesser of

(ii) the total purchase price of the tangible personal property and beverage together;

(b) if the seller offers the beverage for sale only with the tangible personal property, the lesser of

(i) 50% of the total purchase price of the tangible personal property and beverage together, and

SECTION 66: [Provincial Sales Tax Act, section 26.2] provides a rule for determining the price of bundled leases.

Lease price if bundled lease

26.2 (1) Subsection (2) applies if taxable tangible personal property is leased, for a single price, together with tangible personal property that is exempt from tax under this Act or real property.

(2) For the purposes of this Act, the lease price of the taxable tangible personal property described in subsection (1) is equal to the fair market value lease price of that taxable tangible personal property.

SECTION 67: [Provincial Sales Tax Act, section 137] removes the exemption from tax for soda beverages sold with a non-taxable component for a single price.

SECTION 68: [Provincial Sales Tax Act, section 139] removes soda beverages from the exemption from tax that applies to food.

(i) beverages dispensed by a vending machine or similar equipment, unless the machine or equipment does not dispense soda beverages;

SECTION 69: [Provincial Sales Tax Act, section 147] is consequential to amendments made to the Provincial Sales Tax Act by the Budget Measures Implementation Act, 2019.

69 Section 147 (1) (a) (i) is amended by striking out "44 (2), 49 (10)" and substituting "44 (2), 49 (9.1), (10)".

SECTION 70: [Provincial Sales Tax Act, section 153] is consequential to amendments made to the Provincial Sales Tax Act by the Budget Measures Implementation Act, 2019.

70 Section 153 (1) (a) is amended by striking out "44 (2), 49 (10)" and substituting "44 (2), 49 (9.1), (10)".

SECTION 71: [Provincial Sales Tax Act, section 158] clarifies that if tangible personal property is described in both sections 158 and 158.1 of the Act, the tax paid is required to be refunded under only section 158.1.

71 Section 158 is amended by striking out "must refund to the purchaser" and substituting "must, unless tax is required to be refunded under section 158.1 in relation to the same tangible personal property, refund to the purchaser".

SECTION 72: [Provincial Sales Tax Act, section 158.1] broadens the description of tangible personal property that is subject to section 158.1 of the Act, expanding the section's scope.

(b) in paragraph (d) by striking out "the other tangible personal property referred to in paragraph (c)" and substituting "the tangible personal property" and by striking out "situated outside British Columbia," and substituting "situated outside British Columbia, and",

(e) under the terms of the contract, the tangible personal property was used so that it ceased to be personal property at common law, , and

(d) by striking out "referred to in paragraph (a)" and substituting ", whether or not the tangible personal property was processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property that was used outside British Columbia as described in paragraph (e)".

SECTION 73: [Provincial Sales Tax Act, section 172] provides that registration under section 168 of the Act is required in connection with the sale or provision of tangible personal property in certain circumstances.

(1.1) Subject to subsection (2), a person must be registered under section 168 at the time the person causes tangible personal property to be delivered in British Columbia if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) accepts orders to purchase tangible personal property, if the orders to purchase originate from locations in British Columbia;

(b) sells or provides, in response to the acceptance of orders as set out in paragraph (a),

(i) tangible personal property in an amount that meets the British Columbia minimum revenue threshold set out in section 172.2, or

(ii) by a third person at the expense of the person to whom the property is sold or provided,

(iv) by a third person at the expense of the principal for whom the person to whom the property is sold or provided acts as agent;

(d) causes the tangible personal property described in paragraph (c) to be delivered in British Columbia. ,

(b) in subsection (2) by striking out "Subsection (1) does not" and substituting "Subsections (1) and (1.1) do not",

(c) in subsection (2.1) (a) and (b) by striking out "purchase software or" and substituting "purchase software for use on or with an electronic device ordinarily situated in British Columbia or to purchase",

(d) in subsection (2.1) (c) by striking out "provides software or" and substituting "provides software for use on or with an electronic device ordinarily situated in British Columbia or sells or provides", and

(e) in subsection (3) by striking out "subsection (1) or (2.1)" and substituting "subsection (1), (1.1) or (2.1)".

SECTION 74: [Provincial Sales Tax Act, section 172.1] provides that registration under section 168 of the Act is required in connection with the sale or provision of software and telecommunications services in certain circumstances.

(1.1) Subject to subsection (2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service and, in the ordinary course of business, does all of the following:

(a) accepts orders to purchase software for use on or with an electronic device ordinarily situated in British Columbia or to purchase a telecommunication service, if the orders to purchase originate from locations in British Columbia;

(b) sells or provides, in response to the acceptance of orders as set out in paragraph (a), and in an amount that meets the British Columbia minimum revenue threshold set out in section 172.2,

(i) software for use on or with an electronic device ordinarily situated in British Columbia, or

(c) sells or provides software for use on or with an electronic device ordinarily situated in British Columbia or sells or provides a telecommunication service to a person in British Columbia for use or benefit

(ii) by a third person at the expense of the person to whom the software or telecommunication service is sold or provided,

(iv) by a third person at the expense of the principal for whom the person to whom the software or telecommunication service is sold or provided acts as agent. ,

(b) in subsection (2) by striking out "Subsection (1) does not" and substituting "Subsections (1) and (1.1) do not", and

SECTION 75: [Provincial Sales Tax Act, section 172.2] establishes a minimum revenue amount for purposes of amendments made by this Bill to sections 172 and 172.1 of the Act.

British Columbia minimum revenue threshold

172.2 (1) For the purposes of sections 172 and 172.1, a person located in Canada but outside British Columbia meets the minimum British Columbia revenue threshold if, in respect of British Columbia,

(a) the person's gross revenue in the preceding 12 months from all retail sales and leases of tangible personal property and all sales and provisions of software and telecommunication services is greater than $10 000, or

(b) the person's reasonable estimate of the person's gross revenue in the 12 months after the 12 months referred to in paragraph (a) from all sales and provisions of software and telecommunication services is greater than $10 000.

(2) For the purposes of sections 172 and 172.1, a person located outside Canada meets the minimum British Columbia revenue threshold if, in respect of British Columbia,

(a) the person's gross revenue in the preceding 12 months from all sales and provisions of software and telecommunication services is greater than $10 000, or

SECTION 76: [Provincial Sales Tax Act, section 174] is consequential to amendments made by this Bill to sections 172 and 172.1 of the Act.

(4.01) If a registrant who is required under section 172 (1.1) to be registered ceases to do all of the activities described in section 172 (1.1) (a) to (d) in the ordinary course of business,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation on or before the last day of the month after the month in which the cessation occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(4.3) If a registrant who is required under section 172.1 (1.1) to be registered ceases to do all of the activities described in section 172.1 (1.1) (a) to (c) in the ordinary course of business,

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(ii) the last day of the month after the month in which the cessation occurred. , and

(b) in subsection (7) by striking out "(4) (b), (4.1) (b), (4.2) (b)" and substituting "(4) (b), (4.01) (b), (4.1) (b), (4.2) (b)".

SECTION 77: [Provincial Sales Tax Act, section 179.1] is consequential to amendments made by this Bill to sections 172 and 172.1 of the Act.

(g.1) section 172 (1.1) [person located in Canada but outside British Columbia must be registered – orders in British Columbia with minimum revenue threshold]; , and

(i) section 172.1 (1) [person located outside British Columbia must be registered – tangible personal property];

(j) section 172.1 (1.1) [person located outside British Columbia must be registered – software or telecommunication service].

SECTION 78: [Provincial Sales Tax Act, section 203] is consequential to amendments made to the Provincial Sales Tax Act by the Budget Measures Implementation Act, 2019.

78 Section 203 (1.1) is amended by striking out "44 (2), 49 (10)" and substituting "44 (2), 49 (9.1), (10)".

SECTION 79: [Provincial Sales Tax Act, section 211] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

(7) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(8) A delegation under subsection (7) may be to a named person or to a class of persons.

SECTION 80: [Speculation and Vacancy Tax Act, section 98] authorizes the minister to delegate to a person or class of persons the hearing of assessments and determinations made under the Act.

80 Section 98 of the Speculation and Vacancy Tax Act, S.B.C. 2018, c. 46, is amended by adding the following subsections:

(10) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(11) A delegation under subsection (10) may be to a named person or to a class of persons.

SECTION 81: [Tobacco Tax Act, section 1]

adds definitions;
changes a cross-reference, consequential to the addition by this Bill of section 2 (2.1) to the Act.

"heated tobacco product" means, subject to the regulations, a product containing tobacco that is designed to be heated, without combusting, to produce a vapour for inhalation;

"tangible personal property" has the same meaning as in the Provincial Sales Tax Act;

"unit" in relation to a heated tobacco product, means each stick, cartridge, capsule, pod or similar item to be heated; , and

(b) in subsection (2) (b) by striking out "and 46.1" and substituting "and 46.1 (2)".

SECTION 82: [Tobacco Tax Act, section 2] requires consumers to pay a tax on the purchase of heated tobacco products.

(2.1) A consumer must, at the time of making a purchase of tobacco in the form of a heated tobacco product, pay to the government a tax at the following rate:

(a) if a rate has been prescribed, at the prescribed rate for each unit purchased by the consumer to a maximum tax of $5.90 per unit;

(b) if a rate has not been prescribed, at the rate of 29.5¢ for each unit purchased. , and

(b) in subsection (3) by striking out "cigars or cigarettes" and substituting "cigars, cigarettes or heated tobacco products".

SECTION 83: [Tobacco Tax Act, section 12.01] prohibits dealers from selling, using or providing a heated tobacco product that has not been authorized by the director.

Authorization to sell, use or provide heated tobacco products

"unauthorized", in relation to a heated tobacco product, means a heated tobacco product that has not been authorized by the director to be sold, used or provided in British Columbia.

(2) A dealer must not sell, use or provide, in British Columbia, an unauthorized heated tobacco product.

(3) A dealer who intends to sell, use or provide, in British Columbia, an unauthorized heated tobacco product must give the following to the director:

(ii) without limiting section 12.1, any other information the director considers necessary for the purpose of administering or enforcing this Act.

(4) Despite subsections (2) and (3), a dealer who sold, used or provided, in British Columbia, a heated tobacco product on or before February 18, 2020 may continue to sell, use or provide the heated tobacco product only if the dealer gives to the director

(b) the information and records described in subsection (3) (b), as required by the director.

(5) A dealer to whom subsection (4) applies but who does not comply with the conditions of that subsection must not sell, use or provide the heated tobacco product in British Columbia after April 30, 2020 unless the director authorizes the dealer to sell, use or provide the heated tobacco product in British Columbia.

SECTION 84: [Tobacco Tax Act, section 23] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

(6) The minister may, in writing, delegate any of the minister's powers or duties under this section.

(7) A delegation under subsection (6) may be to a named person or to a class of persons.

SECTION 85: [Tobacco Tax Act, section 44] adds regulation-making powers with respect to heated tobacco products and the tax rates that apply to heated tobacco products.

(e.1) prescribing whether a product is or is not a heated tobacco product for the purposes of this Act;

(e.2) prescribing tax rates for the purposes of section 2 (2.1) (a) and, for this purpose, prescribing different tax rates based on different characteristics of heated tobacco products, including with respect to

(iii) the value of any tangible personal property purchased with a heated tobacco product, or

(e.3) for the purpose of clarifying the application of a tax rate prescribed under paragraph (e.2), identifying heated tobacco products subject to a prescribed tax rate by the name of the manufacturer or brand;

(e.4) prescribing an amount for the purposes of section 46.1 (1) (b) (iii); , and

(4) A regulation made under subsection (2) (e.4) on or before October 31, 2020 may be made retroactive to April 1, 2020, and if made retroactive is deemed to have come into force on April 1, 2020.

SECTION 86: [Tobacco Tax Act, section 46.1] provides that the Provincial Sales Tax Act does not apply with respect to purchases of heated tobacco products and tangible personal property sold with heated tobacco products.

Effect of Provincial Sales Tax Act

46.1 (1) Despite the Provincial Sales Tax Act, the following are deemed not to be tangible personal property under that Act:

(i) is provided with a heated tobacco product and is not priced separately from the heated tobacco product,

(iii) has a fair market value, within the meaning of that Act, of less than a prescribed amount.

(2) Despite the Provincial Sales Tax Act, that Act does not apply to a consumer under this Act of a product referred to in subsection (1) of this section.

Transitional Provisions

SECTION 87: [Income Tax Act transition – amounts paid in error] provides for the application of section 153 (3.1) of the Income Tax Act (Canada) for the purposes of the Income Tax Act (British Columbia).

Income Tax Act transition – amounts paid in error

87 Section 153 (3.1) of the Income Tax Act (Canada), as that section applies for the purposes of the Income Tax Act (British Columbia), applies in respect of excess payments of salary, wages or other remuneration made after 2015.

SECTION 88: [Provincial Sales Tax Act transition – retroactive regulation-making power] authorizes regulations made under section 237, 238, 241 or 242 of the Provincial Sales Tax Act to be made retroactive to February 19, 2020 or a later date, if they are made on or before August 31, 2020.

Provincial Sales Tax Act transition – retroactive regulation-making power

88 A regulation made under section 237, 238, 241 or 242 of the Provincial Sales Tax Act on or before August 31, 2020 may be made retroactive to February 19, 2020 or a later date, and if made retroactive is deemed to have come into force on the specified date.

SECTION 89: [Balanced Budget and Ministerial Accountability Act, section 8] provides rules for the application of the Act when the political party that forms the government changes as a result of a general election or other event.

89 Section 8 of the Balanced Budget and Ministerial Accountability Act, S.B.C. 2001, c. 28, is repealed and the following substituted:

Application of Act in relation to change of government

8 (1) In this section, "new Premier's appointment date" means the date, following a general election or other event referred to in subsection (2), on which a Premier is appointed under section 9 of the Constitution Act.

(2) This section applies if the political party that forms the government after a general election or other event is different from the political party that formed the government immediately before the general election or other event.

(3) Subject to subsection (4), for the purpose of ascertaining the payment due and payable under sections 4 and 5 to a member of the Executive Council appointed to that office before the new Premier's appointment date,

(a) the references in sections 4 to 6 to the public accounts for a fiscal year must be read as references to

(i) those public accounts for that fiscal year if the public accounts are made public before the new Premier's appointment date, or

(ii) if subparagraph (i) does not apply, the most recent quarterly report for that fiscal year made public before the new Premier's appointment date, and

(b) the amount for a fiscal year of a deficit or surplus and operating expenses must be determined,

(ii) if paragraph (a) (ii) applies, by reference to the forecast of deficit or surplus and operating expenses contained in the quarterly report.

(4) Despite sections 3 (2), 4 and 5, if a quarterly report in respect of a fiscal year is not made public before the new Premier's appointment date, a reduction in salary under section 3, for the fiscal year, of a member of the Executive Council appointed to that office before the new Premier's appointment date is to be restored in full and is due and payable to the member on that date.

(5) Section 3 does not apply to a member of the Executive Council appointed to that office on or after the new Premier's appointment date until a Supply Act is enacted after that date.

SECTION 90: [Budget Transparency and Accountability Act, section 1] adds definitions and related interpretation provisions.

90 Section 1 of the Budget Transparency and Accountability Act, S.B.C. 2000, c. 23, is amended

"designated date" means the date following a general election, as determined under subsections (4) and (5);

"general election" has the same meaning as in section 1 (1) of the Election Act;

"general voting day" has the same meaning as in section 1 (1) of the Election Act; , and

(4) Subject to subsection (5), the designated date, in relation to a general election, is the later of the following after the general election:

(a) the date of the appointment of the Premier under section 9 of the Constitution Act;

(b) the date of the designation of the minister under section 9 of the Constitution Act.

(5) If during the period after what would otherwise be the designated date referred to in a provision of this Act both

the designated date, for the purposes of the applicable provision, is the later of the date of that appointment and the date of that designation.

SECTION 91: [Budget Transparency and Accountability Act, section 1] is consequential to amendments made to the Election Act by the Election Amendment Act, 2019.

91 Section 1 (1) is amended by repealing the definition of "general voting day" and substituting the following:

"final voting day" has the same meaning as in section 1 (1) of the Election Act; .

SECTION 92: [Budget Transparency and Accountability Act, section 2] adds exceptions to the requirement to make public a budget consultation paper in each year.

(1) Subject to subsection (3), the minister must make public a budget consultation paper no later than September 15 in each year. , and

(a) the fourth calendar year following the general voting day for the most recently held general election;

(b) a year in which a general election is called after May 15 and before September 16.

SECTION 93: [Budget Transparency and Accountability Act, sections 2 and 6] is consequential to amendments made to the Election Act by the Election Amendment Act, 2019.

93 Sections 2 (3) (a) and 6 (2), (3) and (4) are amended by striking out "general voting day" wherever it appears and substituting "final voting day".

SECTION 94: [Budget Transparency and Accountability Act, section 6] provides for when the main estimates are to be presented to the Legislative Assembly.

When estimates are to be presented

6 (1) Subject to subsections (2) to (4), the minister must present to the Legislative Assembly, on or before the fourth Tuesday in February in a fiscal year, the main estimates for the immediately following fiscal year.

(2) Subject to subsection (4), if a general election is conducted in a fiscal year and the general voting day for the general election occurs on the third Saturday in October, the minister must present the main estimates for the immediately following fiscal year to the Legislative Assembly

(b) if the designated date following the general election is a date determined under section 1 (5) [different persons appointed as Premier and minister], no later than 120 days after that designated date.

(3) Subject to subsection (4), if a general election is conducted in a fiscal year and the general voting day for the general election occurs on a day that is after the first Saturday in September and is not the third Saturday in October, the minister must present the main estimates for the immediately following fiscal year to the Legislative Assembly on or before the later of

(b) the date that is 120 days after the designated date following the general election.

(a) after the main estimates for a fiscal year were presented to the Legislative Assembly, and

(b) before passage by the Legislative Assembly of the final Supply Act for that fiscal year,

the minister must present the main estimates for the fiscal year to the Legislative Assembly no later than 90 days after the designated date following the general election.

(5) Subsections (1) to (4) do not apply with respect to a replacement of or revision to the main estimates presented after the dates referred to in those subsections.

(6) The minister must present to the Legislative Assembly, at the same time that the main estimates are presented for a fiscal year, the budget for that fiscal year.

SECTION 95: [Budget Transparency and Accountability Act, section 10] provides for exceptions to the general rule respecting when a quarterly report must be made public.

(a) in subsection (3) by striking out "A quarterly report" and substituting "Subject to subsections (4) and (5), a quarterly report", and

(4) A quarterly report in respect of the first 3, 6 or 9 months of a fiscal year is not required to be made public under subsection (3) (a), (b) or (c) if

(a) the main estimates for a fiscal year are presented to the Legislative Assembly no later than 30 days after the applicable date set out in that subsection, and

(b) the information required to be included in the quarterly report is made public with those main estimates.

(5) A quarterly report in respect of the first 3, 6 or 9 months of a fiscal year is not required to be made public under subsection (3) (a), (b) or (c) if, but for this subsection, the quarterly report would have been required to be made public on or before a date that is within the period that

(b) ends on the date that is 40 days after the designated date following that general election.

SECTION 96: [Budget Transparency and Accountability Act, section 13]

adds a definition and makes consequential changes within the section of the Act;
excludes from the requirement to make public an annual service plan a government organization that was established or included within the government reporting entity within 60 days before the main estimates are presented;
provides for consolidated annual service plans and revised service plans.

(0.1) In this section, "government organization" means a government organization other than an education and health sector organization.

(1.1) Despite subsection (1), a government organization is not required to make public an annual service plan in accordance with this section if the government organization was established or included within the government reporting entity within 60 days before the main estimates are presented to the Legislative Assembly for the fiscal year.

(5) With the approval of the minister, the annual service plans for 2 or more government organizations may be consolidated into one annual service plan that is made public in accordance with this section.

(6) With the approval of the minister, a revised service plan for a ministry or for a government organization may be made public by the responsible minister.

(7) On the direction of the minister, a revised service plan for a ministry or for a government organization must be made public by the responsible minister. , and

(b) in subsections (1) and (3) by striking out "other than an education and health sector organization".

SECTION 97: [Budget Transparency and Accountability Act, section 15] provides for when an annual report must be made public if a general election is called on or after May 1 and before September 1 in a year.

(2) Despite subsection (1), if a general election is called on or after May 1 and before September 1 in a year, a minister must make public the annual report on or before the later of

(b) the date that is 40 days after the designated date following the general election.

SECTION 98: [Budget Transparency and Accountability Act, section 16]

provides for when an annual service plan report must be made public if a general election is called on or after May 1 and before September 1 in a year or, in the case of a government organization, after the end of the preceding fiscal year of the government organization and before the end of 5 months after the end of that preceding fiscal period;
provides for a consolidated annual service plan report and the combining of such a report and a service plan for the following fiscal year.

(2.1) Despite subsection (2) (c), if a general election is called on or after May 1 and before September 1 in a year, the responsible minister must make public the annual service plan report for the ministry on or before the later of

(b) the date that is 40 days after the designated date following the general election.

(3.1) Despite subsection (3) (b) in the case of an annual service plan report that must be made public no later than August 31 in a year, if a general election is called on or after May 1 and before September 1 in the year, the responsible minister must make public the annual service plan report for the government organization on or before the later of

(b) the date that is 40 days after the designated date following the general election.

(3.2) Despite subsection (3) (b) in the case of an annual service plan report that must be made public no later than the end of 5 months after the end of the preceding fiscal year of the government organization, if a general election is called after the end of the preceding fiscal year of the government organization and before the end of 5 months after the end of that preceding fiscal year, the responsible minister must make public the annual service plan report for the government organization on or before the later of

(b) the date that is 40 days after the designated date following the general election.

(8) With the approval of the minister, the annual service plan reports for 2 or more government organizations may be consolidated into one annual service plan report that is made public in accordance with this section, and subsection (7) applies to that consolidated annual service plan report only with the approval of the minister. , and

(b) in subsection (4) by striking out "subsection (3) (b)" and substituting "subsection (3) (b), (3.1) or (3.2)".

SECTION 99: [Budget Transparency and Accountability Act, section 18] clarifies a rule respecting the obligation to make a document public under the Act.

(2) For the purposes of subsection (1), the Legislative Assembly is not in session if it is prorogued or dissolved, or is adjourned following a resolution to adjourn for an indefinite period or for a period that exceeds 7 days.

SECTION 100: [Budget Transparency and Accountability Act, sections 21 and 52] repeals provisions that no longer have application.

SECTION 101: [Financial Administration Act, section 24]

provides for the preparation of a special warrant for the period ending 120 days after the designated date following a general election;
provides for a special warrant if the main estimates have been presented for a fiscal year but no Supply Act has been enacted at the beginning of the fiscal year.

101 Section 24 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended

(a) in subsection (1) by repealing the definition of "appropriate minister" and substituting the following:

(i) the minister in whose portfolio the matter falls in the usual course of government business, or

(ii) in any case where there is doubt, the minister specified by the Lieutenant Governor in Council,

and includes a minister acting in the place of the appropriate minister, but does not include a deputy minister; ,

"designated date" has the same meaning as in section 1 of the Budget Transparency and Accountability Act except that the references in section 1 (5) of that Act to "a provision of this Act" and "the applicable provision" are to be read as references to subsection (2) of this section. ,

(c) in subsection (2) (a) by striking out "90 days after the first post-election appointment of the Executive Council" and substituting "120 days after the designated date following the general election", and

(3.1) If the main estimates for a fiscal year have been presented to the Legislative Assembly on or after March 22 of the preceding fiscal year and a Supply Act has not been enacted for that fiscal year by the beginning of the fiscal year, the Lieutenant Governor in Council, on the recommendation of Treasury Board, may order a special warrant to be prepared for the signature of the Lieutenant Governor authorizing the payment of an amount the Lieutenant Governor in Council considers necessary out of the consolidated revenue fund, which amount may not exceed 1/24 of the total amount of the votes of the main estimates presented to the Legislative Assembly for that fiscal year.

SECTION 102: [Miscellaneous Statutes Amendment Act (No. 2), 2012, sections 94 and 95] is consequential to amendments made by this Bill to sections 6 and 10 of the Budget Transparency and Accountability Act.

102 Sections 94 and 95 of the Miscellaneous Statutes Amendment Act (No. 2), 2012, S.B.C. 2012, c. 18, are repealed.

Commencement

103 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:

Explanatory Notes

SECTION 1: [Carbon Tax Act, section 56] authorizes the minister to delegate to a person or class of persons the hearing of appeals from various decisions made under the Act.

SECTION 2: [Carbon Tax Act, section 70] changes terminology for consistency with other statutes.

SECTION 3: [Carbon Tax Act, Schedule 1] aligns provincial tax rates with federal rates under the Greenhouse Gas Pollution Pricing Act (Canada).

SECTION 5: [Carbon Tax Act, Schedule 2] aligns provincial tax rates with federal rates under the Greenhouse Gas Pollution Pricing Act (Canada).

SECTIONS 6 AND 7: [Election Act, sections 1, 182 and 192] are consequential to the renumbering of section 20 of the Income Tax Act by this Bill.