The following electronic version is for informational purposes only.
The printed version remains the official version.
HONOURABLE CAROLE JAMES
MINISTER OF FINANCE AND DEPUTY PREMIER
PART 1: [Consumption Tax Measures]
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
Part 1 – Consumption Tax Measures
1 In this Part:
"new due date" means the later of
(a) September 30, 2020, and
(b) the date prescribed, if any;
"relevant period" means the period beginning March 24, 2020 and ending on the day before the new due date.
2 (1) In this section, words and expressions have the same meaning as in the Carbon Tax Act.
(2) A person who is required, under section 38 (7) [refund or deduction for bad debts] of the Carbon Tax Act, to pay an amount to the government on a date that is within the relevant period may, despite that section, pay the amount on or before the new due date.
(3) A person who is required, under the Carbon Tax Regulation, B.C. Reg. 125/2008, to deliver or file a return, or remit or pay to the government any tax, security or other amount, on a date that is within the relevant period may, despite the regulation, deliver or file the return, or remit or pay the tax, security or other amount, on or before the new due date.
(4) Subsection (3) of this section does not apply in relation to a deposit referred to in section 39 [deposit for IFTA commercial vehicle] of the Carbon Tax Regulation, B.C. Reg. 125/2008.
3 (1) In this section, words and expressions have the same meaning as in the Motor Fuel Tax Act.
(2) A person who is required, under any of the following provisions of the Motor Fuel Tax Act, to pay to the government any tax or other amount on a date that is within the relevant period may, despite the applicable provision, pay the tax or other amount on or before the new due date:
(a) section 4 (1.3), (2) and (2.1) [tax on gasoline];
(b) section 10 (1.3), (2) and (2.1) [tax on motive fuel];
(c) section 10.1 (2) [tax on alternative motor fuel];
(d) section 21 (7) [refund or deduction for bad debts].
(3) A person who is required, under the Motor Fuel Tax Regulation, B.C. Reg. 414/85, to deliver or file a return, or remit or pay to the government any tax, security or other amount, on a date that is within the relevant period may, despite the regulation, deliver or file the return, or remit or pay the tax, security or other amount, on or before the new due date.
(4) Subsection (3) of this section does not apply in relation to a deposit referred to in section 40 [issue of motive fuel user permit] of the Motor Fuel Tax Regulation, B.C. Reg. 414/85.
4 (1) In this section, words and expressions have the same meaning as in the Provincial Sales Tax Act.
(2) A person who is required, under any of the following provisions of the Provincial Sales Tax Act, to pay to the government any tax or other amount on a date that is within the relevant period may, despite the applicable provision, pay the tax or other amount on or before the new due date:
(a) section 29 (2) and (3) [when tax is payable if tax not collected when consideration is paid or becomes due], as the provision applies to a person other than a registrant;
(b) section 159 (7) [refund or deduction for bad debts].
(3) A person who is required, under any of the following provisions of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, to file a return, or remit or pay to the government any tax or other amount, on a date that is within the relevant period may, despite the regulation, file the return, or remit or pay the tax or other amount, on or before the new due date:
(a) section 31.1 [section 29 of Act – when tax is payable if tax not otherwise collected];
(b) section 72 [prescribed date for remitting tax];
(c) section 77 [prescribed date for filing collector's return], as the provision applies to a return in respect of the tax to be paid or remitted under section 31.1 or 72 of the regulation;
(d) section 80 [prescribed date for filing taxpayer return], as the provision applies to a return in respect of the tax or other amount to be paid under section 29 (2) or (3) or 159 (7) of the Provincial Sales Tax Act.
5 (1) In this section, words and expressions have the same meaning as in the Tobacco Tax Act.
(2) A person who is required, under section 16 (7) [refund or deduction for bad debts] of the Tobacco Tax Act, to pay an amount to the government on a date that is within the relevant period may, despite that section, pay the amount on or before the new due date.
(3) A person who is required, under any of the following provisions of the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, to deliver or file a return or report, or remit or pay to the government any amount of tax or security, on a date that is within the relevant period may, despite the regulation, deliver or file the return or report, or remit or pay the amount of tax or security, on or before the new due date:
(a) section 12 (2) [tax remittance by dealer];
(b) section 13 [collections and returns];
(c) section 16 [purchase by dealer from non-collector].
6 (1) The Lieutenant Governor in Council may, on or before April 1, 2021, make regulations as follows:
(a) prescribing a date for the purpose of paragraph (b) of the definition of "new due date" in section 1 [definitions];
(b) respecting returns or reports delivered or filed, as the case may be, in accordance with section 2 (3) [due dates under Carbon Tax Act], 3 (3) [due dates under Motor Fuel Tax Act], 4 (3) [due dates under Provincial Sales Tax Act] or 5 (3) [due dates under Tobacco Tax Act];
(c) respecting the application of a provision of any of the following Acts and regulations, in relation to the delivery or filing of a return or report, or the remittance or payment to the government of an amount, in accordance with section 2, 3, 4 or 5 of this Act:
(i) the Carbon Tax Act or a regulation under that Act;
(ii) the Motor Fuel Tax Act or a regulation under that Act;
(iii) the Provincial Sales Tax Act or a regulation under that Act;
(iv) the Tobacco Tax Act or a regulation under that Act.
(2) A regulation under subsection (1) may be made retroactive to March 24, 2020 or a later date and, if made retroactive, is deemed to have come into force on the specified date.
PART 2: [Property Tax Measures]
Part 2 – Property Tax Measures
Division 1 – Penalties on Property Taxes
7 In this Division:
"assess" has the same meaning as in the Assessment Act;
"eligible property" means property that is assessed, in whole or in part, in the class 4, class 5, class 6, class 7 or class 8 property class;
"owner" has the same meaning as in the School Act;
"property" has the same meaning as in the Assessment Act;
"property class" has the same meaning as in the Assessment Act;
"tax notice" means,
(a) in relation to the Community Charter, a tax notice referred to in section 237 [general tax notices] or 238 [copies of tax notices] of that Act or a notice referred to in section 241 (1) [taxation based on supplementary roll] of that Act, and
(b) in relation to the Taxation (Rural Area) Act, a taxation notice or a copy taxation notice referred to in section 11 [date for payment of taxes] of that Act or a supplementary taxation notice referred to in section 12 [due date for taxes levied in supplementary taxation notices] of that Act.
8 (1) In this section, "property taxes" means the taxes that are, for the 2020 calendar year,
(a) imposed on or payable in relation to an eligible property located within the boundaries of a municipality, and
(b) included in a tax notice under the Community Charter,
but does not include
(c) a penalty or interest added to those taxes, or
(d) taxes that are, in respect of a calendar year, in arrears or delinquent taxes within the meaning of the Community Charter.
(2) Despite any of the following, a penalty must not be applied before October 1, 2020 in relation to any part of the property taxes:
(a) a bylaw under section 235 [alternative municipal tax collection scheme] of the Community Charter;
(b) section 241 (1) [taxation based on supplementary roll] of the Community Charter;
(c) section 3 [penalty for unpaid taxes] of the Municipal Tax Regulation, B.C. Reg. 426/2003.
(3) For the purpose of applying section 3 of the Municipal Tax Regulation, B.C. Reg. 426/2003, in relation to the property taxes, that section must be read as if
(a) the reference to "July 2 of the year those taxes are levied" were a reference to "September 30, 2020", and
(b) the references to "the current year" were references to "the 2020 calendar year".
(4) If a bylaw under section 235 of the Community Charter would, but for this section, apply a penalty in relation to the property taxes on or before September 30, 2020, for the purpose of applying that bylaw in relation to the property taxes, the penalty is deemed to apply on October 1, 2020.
(5) For the purpose of subsection (4), the rate of the penalty that applies on October 1, 2020 is calculated as follows:
(a) subject to paragraph (b), the rate of the penalty is the total of
(i) the rate, if any, specified in the bylaw to apply on October 1, 2020, and
(ii) each rate specified in the bylaw to apply on the date that is on or before September 30, 2020;
(b) if a rate specified in paragraph (a) (i) or (ii) would apply only in relation to an instalment of taxes, the rate must first be multiplied by the fraction obtained by dividing the amount of the instalment of taxes due by the total amount of taxes payable.
9 (1) In this section, "property taxes" means the taxes that are, for the 2020 calendar year,
(a) levied on or payable in relation to an eligible property located outside a municipality, and
(b) included in a tax notice under the Taxation (Rural Area) Act,
but does not include
(c) any percentage additions, penalties or interest added to those taxes, or
(d) taxes that are, in respect of a calendar year, in arrears or delinquent taxes within the meaning of the Taxation (Rural Area) Act.
(2) Section 11 (1.2) (b) and (c) and (2) [penalty on unpaid taxes levied in taxation notices or copy taxation notices] of the Taxation (Rural Area) Act does not apply in relation to the property taxes and instead,
(a) if a portion of the property taxes remains unpaid on November 2, 2020, there must be added to those property taxes, as a penalty, 10% of the unpaid property taxes, and
(b) the amount added under paragraph (a) is, for all purposes, deemed to be part of the property taxes.
(3) For the purpose of applying section 11 (3) of the Taxation (Rural Area) Act in relation to the property taxes, the reference in that section to "subsection (1)" is to be read as if it were a reference to "subsection (1) or (1.11)".
(4) Section 12 (2) (a) and (b) [penalty on unpaid taxes levied in supplementary taxation notices] of the Taxation (Rural Area) Act does not apply to the property taxes and instead the following rules apply:
(a) if the due date for the property taxes is before November 2, 2020 and a portion of the property taxes remains unpaid on November 2, 2020, there must be added to that portion of the property taxes, as a penalty, 10% of the unpaid property taxes;
(b) if the due date for the property taxes is on or after November 2, 2020 and a portion of the property taxes remains unpaid after the due date, there must be added to that portion of the property taxes, as a penalty, 10% of the unpaid property taxes.
Division 2 – Remittance of Taxes
10 (1) In this section:
"authority" has the same meaning as in section 1 of the British Columbia Transit Act;
"collector" means
(a) a municipality, or
(b) the Surveyor of Taxes as defined in section 1 of the Taxation (Rural Area) Act;
"regional transit commission" means a regional transit commission established under section 25 [establishment of transit service areas and commissions] of the British Columbia Transit Act.
(2) If, in the 2020 or 2021 calendar year, a regional transit commission prescribes taxes under section 15 [fund raising] of the British Columbia Transit Act, despite section 16 (2) [collection of taxes] of that Act, a collector required by section 16 (1) of that Act to collect the taxes must, by August 1 of the calendar year in which the taxes are prescribed, pay to the authority all of the taxes prescribed, whether or not the taxes have been collected.
(3) Section 16 (3) of the British Columbia Transit Act applies to any money payable to the authority under subsection (2) of this section as if the money were payable under section 16 (2) of the British Columbia Transit Act.
11 (1) In this section, "authority" has the same meaning as in the South Coast British Columbia Transportation Authority Act.
(2) If, for the 2020 or 2021 calendar year, the authority assesses taxes under section 25 of the South Coast British Columbia Transportation Authority Act, despite section 26 (2) (a) [collection of taxes] of that Act, a municipality required by section 26 (1) of that Act to collect the taxes must, by August 1 of the calendar year for which the taxes are assessed, pay to the authority all of the taxes assessed, whether or not all of the assessed taxes have been collected.
(3) Section 26 (4) of the South Coast British Columbia Transportation Authority Act applies to any money payable under subsection (2) of this section as if the money were payable under section 26 (2) (a) of the South Coast British Columbia Transportation Authority Act.
(4) For the purpose of applying section 26 (7) of the South Coast British Columbia Transportation Authority Act in relation to the taxes referred to in subsection (2) of this section, a reference in section 26 (7) of the South Coast British Columbia Transportation Authority Act to "under this section" is to be read as if it were a reference to subsection (2) of this section.
(5) Section 5 of the Offence Act does not apply to this section.
12 (1) In this section, words and expressions have the same meaning as in Part 9.1 [Recovering Small Community Policing Costs] of the Police Act.
(2) Section 66.51 [collection of police taxes in municipalities] of the Police Act does not apply in relation to a municipality collecting police taxes for the 2020 taxation year and instead the municipality must pay to the finance minister
(a) instalments during the 2020 calendar year, as set out in subsection (5) of this section, and
(b) on the tenth business day after the end of the 2020 calendar year, all of the outstanding police taxes, whether or not they have been collected.
(3) Despite subsection (2) (b), a municipality may pay to the finance minister, on the tenth business day after the end of the 2020 calendar year and on the last day of each succeeding month until all of the police taxes imposed for the 2020 taxation year have been collected, the amount of police taxes the municipality collects by each of those dates.
(4) A municipality that elects to comply with subsection (3) must also pay to the finance minister all penalties and interest the municipality collects in respect of the police taxes.
(5) An instalment of police taxes under subsection (2) (a)
(a) must be submitted by a municipality to the finance minister on or before the fifth business day of each calendar month, beginning in August 2020,
(b) may be in any amount determined by the municipality, including a nil amount, and
(c) must be accompanied by a report of the police taxes collected in the preceding calendar month.
(6) On the tenth business day after the end of the 2020 calendar year, a municipality collecting police taxes for the 2020 taxation year must submit to the finance minister a year-end reconciliation together with, if the municipality elects to comply with subsection (3), a detailed listing of the police taxes remaining unpaid, including penalties owing to the Province.
(7) If a municipality makes a payment under subsection (3) after the tenth business day after the end of the 2020 calendar year, the payment must be accompanied by a report of the police taxes collected in the month for which the payment is made, including penalties and interest.
(8) A report under subsection (5) (c) or (7) must be submitted together with a statement, certified by the collector of the municipality, that the amount or amounts reported are the total amount of police taxes and, if applicable, penalties and interest, collected in the applicable month, less allowable adjustments.
(9) A payment of police taxes under this section must be made by electronic funds transfer.
(10) For the purpose of applying the following provisions of the Police Act in relation to the police taxes imposed for the 2020 taxation year,
(a) section 66.6 (2) [if municipality unable to collect police taxes] is to be read as if the reference in that section to "section 66.51 (1)" were a reference to this section, and
(b) section 66.71 (1) (a) and (b) [interest on unpaid taxes] is to be read as if the references in that section to "section 66.51" were references to this section.
(11) Section 5 of the Offence Act does not apply to this section.
13 (1) In this section:
"additional school taxes" has the same meaning as in section 124 [collection of school taxes by municipality] of the School Act;
"general school taxes" has the same meaning as in section 124 of the School Act;
"minister of finance" means the minister charged with the administration of Division 4 [Taxation] of Part 8 [Finance] of the School Act;
"school taxes" has the same meaning as in section 124 of the School Act.
(2) Section 124 (2) to (5) of the School Act does not apply in relation to a municipality collecting school taxes for the 2020 taxation year and instead the municipality must pay to the minister of finance
(a) instalments of general school taxes or additional school taxes, or both, during the 2020 calendar year, as set out in subsection (5) of this section, and
(b) on the tenth business day after the end of the 2020 calendar year, all of the outstanding school taxes imposed for the 2020 taxation year, whether or not they have been collected.
(3) Despite subsection (2) (b), a municipality may pay to the minister of finance, on the tenth business day after the end of the 2020 calendar year and on the last day of each succeeding month until all of the school taxes imposed for the 2020 taxation year have been collected, the amount of school taxes the municipality collects by each of those dates.
(4) A municipality that elects to comply with subsection (3) must also pay to the minister of finance all penalties and interest the municipality collects in respect of the school taxes.
(5) An instalment under subsection (2) (a) of general school taxes or additional school taxes, or both,
(a) must be submitted by a municipality to the minister of finance on or before the fifth business day of each calendar month, beginning in August 2020,
(b) may be in any amount determined by the municipality, including a nil amount, and
(c) must be accompanied by a report of the school taxes collected in the preceding calendar month.
(6) On the tenth business day after the end of the 2020 calendar year, a municipality collecting school taxes for the 2020 taxation year must submit to the minister of finance a year-end reconciliation together with, if the municipality elects to comply with subsection (3), a detailed listing of the school taxes remaining unpaid, including penalties owing to the Province.
(7) If a municipality makes a payment under subsection (3) after the tenth business day after the end of the 2020 calendar year, the payment must be accompanied by a report of the school taxes collected in the month for which the payment is made, including penalties and interest.
(8) A report under subsection (5) (c) or (7) must be submitted together with a statement, certified by the collector of the municipality, that the amount or amounts reported are the total amount of school taxes and, if applicable, penalties and interest, collected in the applicable month, less allowable adjustments and deductions for home owner grants approved under section 10 of the Home Owner Grant Act in the applicable month.
(9) A payment of school taxes under this section must be made by electronic funds transfer.
(10) For the purpose of applying the following provisions of the School Act in relation to school taxes imposed for the 2020 taxation year,
(a) section 124 (6) is to be read as if the reference in that section to "subsection (2)" were a reference to this section,
(b) section 124 (9) is to be read as if the reference in that section to "subsection (2) of this section" were a reference to this section,
(c) section 124 (10) is to be read as if the reference in that section to "this section" were a reference to this section, and
(d) section 125 (1) [interest on unpaid taxes] is to be read as if the reference in that section to school taxes that have not been paid under section 124 as required by that Act or by the regulations under that Act were a reference to school taxes that have not been paid in accordance with this section.
(11) For the purpose of applying the following provisions of the Home Owner Grant Act in relation to school taxes imposed for the 2020 taxation year,
(a) section 12 (1) [certification and payments to municipalities] is to be read as if the reference in that section to "section 124 (2) of the School Act" were a reference to subsection (2) of this section,
(b) section 12 (4) is to be read as if the reference in that section to "section 124 (9) of the School Act" were a reference to section 124 (9) of the School Act as modified by this section, and
(c) section 15 [grant to be applied to current year taxes] is to be read as if the reference in that section to "section 124 (9) of the School Act" were a reference to section 124 (9) of the School Act as modified by this section.
Police Act
14 Section 66.51 (1) (b) and (3) of the Police Act, R.S.B.C. 1996, c. 367, is amended by striking out "on the 5th business day" and substituting "on the tenth business day".
Part 3 – Employer Health Tax Act Amendments
SECTION 15: [Employer Health Tax Act, section 41] for the 2020 calendar year, adds authority for the Minister of Finance to prescribe, by regulation, including retroactive regulation, instalment due dates that are later than those set out in section 41 (1) of the Act, as renumbered by this Bill.
15 Section 41 of the Employer Health Tax Act, S.B.C. 2018, c. 42, is repealed and the following substituted:
41 (1) If an employer's tax payable for the preceding calendar year exceeds the prescribed amount, the employer must pay to the government, on account of the employer's tax payable under this Act for the current calendar year, on or before June 15, September 15 and December 15 in the current calendar year, an amount that is not less than 25% of the lesser of
(a) the employer's tax payable for the preceding calendar year, and
(b) the employer's estimated tax payable for the current calendar year.
(2) Despite subsection (1), for the 2020 calendar year,
(a) the minister may prescribe, by regulation, a date to replace a date set out in that subsection, and
(b) if a date is so prescribed, an employer must pay, on or before the prescribed date, the amount determined in accordance with that subsection.
(3) A date prescribed under subsection (2) (a) must be later than the date it replaces.
(4) A regulation made under subsection (2) (a) may be made retroactive to June 1, 2020 or a later date and, if made retroactive, is deemed to have come into force on the specified date.
SECTION 16: [Employer Health Tax Act, section 41] repeals the authority added to the Act by section 15 of this Bill.
16 Section 41 is repealed and the following substituted:
41 If an employer's tax payable for the preceding calendar year exceeds the prescribed amount, the employer must pay to the government, on account of the employer's tax payable under this Act for the current calendar year, on or before June 15, September 15 and December 15 in the current calendar year, an amount that is not less than 25% of the lesser of
(a) the employer's tax payable for the preceding calendar year, and
(b) the employer's estimated tax payable for the current calendar year.
Part 4 – Income Tax Act Amendments
SECTION 17: [Income Tax Act, section 64] adds authority for the use and disclosure of taxpayer information for the administration and enforcement of the Canada Emergency Response Benefit Act.
17 Section 64 (5) (c) of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended by adding the following subparagraph:
(i.1) to an official of the Department of Employment and Social Development of the Government of Canada, solely for the purposes of the administration or enforcement of the Canada Emergency Response Benefit Act, .
SECTION 18: [Income Tax Act, Part 14] provides for an emergency benefit for workers in the amount of $1 000.
18 The following Part is added:
Part 14 – Emergency Benefit for Workers
214 In this Part:
"commissioner" means the Commissioner of Income Tax;
"determination" includes a redetermination;
"emergency benefit" means the emergency benefit for workers under this Part for the 2019 taxation year.
215 (1) An individual is eligible for an emergency benefit if the individual meets all the following requirements:
(a) either of the following applies:
(i) the individual
(A) is entitled to receive an income support payment under the Canada Emergency Response Benefit Act, and
(B) has not repaid or is not required to repay all of the income support payments received under the Canada Emergency Response Benefit Act;
(ii) the individual would have been entitled to receive an income support payment under the Canada Emergency Response Benefit Act if
(A) that Act read in accordance with subsection (6) of this section, and
(B) the individual had made an application in accordance with that Act;
(b) the individual was a resident of British Columbia at the end of March 15, 2020;
(c) the individual is not receiving assistance under a prescribed assistance program during a prescribed period, except assistance received for a prescribed reason;
(d) the individual has applied for the emergency benefit in accordance with section 216 of this Act.
(2) Despite subsection (1), an individual is not eligible for an emergency benefit if the individual is confined to a prison or similar institution for a period of at least 90 days that includes March 15, 2020.
(3) For the purposes of this Part, an individual must file before January 1, 2021 a return of income under section 29 for the 2019 taxation year.
(4) If an individual has been paid an amount under this Part and the individual has not filed a return of income in accordance with subsection (3), the commissioner may determine that the individual is not eligible for the emergency benefit.
(5) Despite subsection (1), if a notice of determination is sent to an individual under section 217 (3) after a determination under subsection (4) of this section, the individual is deemed never to have been eligible for the emergency benefit.
(6) For the purposes of subsection (1) (a) (ii),
(a) the reference to "March 15, 2020" in section 5 (1) of the Canada Emergency Response Benefit Act must be read as a reference to "March 1, 2020",
(b) the reference to "at least 14 consecutive days within the four-week period in respect of which they apply for the payment" in section 6 (1) (a) of the Canada Emergency Response Benefit Act must be read as a reference to "at least 14 consecutive days that begin on or after March 1, 2020 and before March 15, 2020", and
(c) the Canada Emergency Response Benefit Act must be read without reference to section 6 (1) (b) (ii) of that Act.
216 (1) An individual who wishes to claim an emergency benefit must file with the commissioner an application for the emergency benefit.
(2) The application must be filed in the form and manner, and contain the information, required by the commissioner.
(3) In addition to the application, the individual must file with the application, or within a later period approved by the commissioner, any other information or records required by the commissioner.
(4) An application under this section must be filed on or before December 2, 2020.
217 (1) The commissioner must examine an application and other information or records filed under section 216 and determine whether the individual is eligible for an emergency benefit.
(2) If the commissioner determines that an individual is eligible for an emergency benefit, the commissioner may send to the individual a notice of determination.
(3) If the commissioner determines that an individual is not eligible for an emergency benefit, the commissioner must send to the individual a notice of determination.
(4) A notice may be in the form and sent in the manner determined by the commissioner.
(5) In determining whether an individual is eligible for an emergency benefit, the commissioner is not bound by an application or other information or records filed by or on behalf of the individual.
218 (1) An overpayment of $1 000 on account of an individual's liability under this Act for the 2019 taxation year is deemed to have arisen if the individual has claimed and is eligible for an emergency benefit.
(2) If an overpayment is deemed to have arisen under subsection (1), the Provincial minister must pay, out of the consolidated revenue fund, the amount of the overpayment after the commissioner determines the individual is eligible for the emergency benefit.
(3) The amount payable under subsection (2) must be paid by electronic funds transfer.
(4) Despite the Financial Administration Act and the Interest on Overdue Accounts Payable Regulation, B.C. Reg. 215/83, no interest is payable by the government with respect to the amount payable under subsection (2).
219 (1) If an individual receives an amount paid under section 218 and the individual no longer meets all of the eligibility requirements in section 215 (1), the individual must file a notice with the commissioner on or before the later of
(a) August 31, 2020, and
(b) the date that is 30 days after the earliest of the following, as applicable:
(i) the date the individual repaid all of the income support payments the individual received under the Canada Emergency Response Benefit Act;
(ii) the date the individual received notice that the Minister of Employment and Social Development for Canada has determined that the individual is not entitled to the income support payments the individual received under the Canada Emergency Response Benefit Act;
(iii) the date the individual no longer meets the eligibility requirement in section 215 (1) (a) (ii) of this Act;
(iv) the date the individual received assistance referred to in section 215 (1) (c) of this Act.
(2) The notice must be filed in the form and manner, and contain the information, required by the commissioner.
(3) In addition to the notice, the individual must file with the notice any other information or records required by the commissioner.
220 The commissioner may determine eligibility for an emergency benefit, or determine and impose any penalty payable under this Part,
(a) subject to paragraph (b), on or before December 2, 2023, or
(b) at any time,
(i) if any individual has made any misrepresentation or committed any fraud in filing an individual's application or in filing information or records under this Part,
(ii) to give effect to a waiver or cancellation of a penalty under section 224 [waiver or cancellation of penalty], or
(iii) to give effect to a decision of the Provincial minister under section 228 [appeal to Provincial minister] or a decision of a court under section 229 [appeal to court].
221 An overpayment payable under section 218
(a) cannot be charged or given as security,
(b) cannot be assigned except under a prescribed Act,
(c) cannot be garnished or attached,
(d) is exempt from execution or seizure, and
(e) cannot be retained by way of set-off under the Financial Administration Act.
222 (1) The commissioner may determine and impose a penalty on an individual who is liable to a penalty under section 223.
(2) If the commissioner imposes a penalty on an individual, the commissioner must send to the individual a notice of determination that specifies the amount of the penalty imposed.
223 (1) An individual who knowingly or under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed under this Part makes, or participates in, assents to or acquiesces in the making of, a statement or omission in an application, return, report, notice or other record filed with the commissioner that results in any individual receiving a payment under this Part for which the individual is not eligible, or that would have resulted in any individual receiving a payment under this Part for which the individual is not eligible if eligibility had been determined on the basis of the information provided in the application, return, report, notice or other record, is liable to a penalty of $3 000.
(2) An individual who fails to file with the commissioner a notice in accordance with section 219 is liable, in respect of each failure, to a penalty of $10 for each day after which the notice was required to be filed under that section, to a maximum of $250.
224 The commissioner may at any time waive or cancel all or part of any penalty otherwise payable by an individual under this Part.
225 (1) If an amount is deemed under section 231 [individual to repay amount] to be an amount payable by an individual, the individual is liable to pay interest on the amount from the later of
(a) the date the amount to be repaid was paid under this Part to the individual, and
(b) October 1, 2020
until the date of payment.
(2) An individual must pay to the government interest on a penalty imposed under this Part as follows:
(a) in the case of a penalty under section 223 (1) [gross negligence], from the later of
(i) the date on which the application, return, report, notice or other record was filed, and
(ii) October 1, 2020
until the date of payment;
(b) in the case of a penalty under section 223 (2) [failure to file notice], from the later of
(i) the date of the notice of determination that specifies the amount of the penalty imposed, and
(ii) October 1, 2020
until the date of payment.
(3) Interest payable to the government under this Part must be calculated at the prescribed rate and in the prescribed manner.
226 Despite any other provision of this Part, if
(a) a notice of determination or statement of account sent to an individual by the commissioner specifies an amount that is owing to the government under this Part by the individual, and
(b) the individual, within 30 days after the date on the notice of determination or statement of account, pays the amount owing in full,
interest is not payable on the amount owing from the date on the notice of determination or statement of account until the date of payment.
227 The commissioner may at any time waive or cancel all or part of any interest otherwise payable by an individual under this Part.
228 (1) An individual may appeal to the Provincial minister an imposition of a penalty under section 222.
(2) An appeal under subsection (1)
(a) must be made within 90 days after the date on the notice of determination in respect of the matter being appealed, and
(b) must be made by serving a notice of appeal on the Provincial minister by mailing the notice to that minister.
(3) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(4) On receipt of all relevant information from the commissioner and the notice of appeal, the Provincial minister must
(a) confirm, reverse or vary the commissioner's decision or determination, and
(b) notify the appellant in writing of the minister's decision.
(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 the duties or powers were performed or exercised by the Provincial minister.
229 (1) A decision of the Provincial minister under section 228 (4) in respect of an appeal to the Provincial minister under section 228 (1) may be appealed to the Supreme Court by way of a petition proceeding.
(2) The Supreme Court Civil Rules relating to petition proceedings, other than Rule 18-3, apply to appeals under this section.
(3) A petition must be filed in the court registry within 90 days after the date of the Provincial minister's decision.
(4) In a petition filed under this section, the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".
(5) Within 14 days after the filing of a petition under this section, the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.
(6) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the Provincial minister.
(7) The court may
(a) dismiss the appeal,
(b) allow the appeal,
(c) vary the decision from which the appeal is made, or
(d) refer the decision back to the commissioner for reconsideration.
(8) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
230 A determination made under this Part must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the notice of determination.
231 If it appears from an inspection, audit, examination or investigation or from other information available to the commissioner that an amount has been paid under this Part to an individual who is not entitled to receive that amount, the amount paid is deemed to be an amount that became payable by the individual to the government on the day on which the amount was paid to the individual.
232 An individual is liable to pay to the government the following:
(a) the amount that was paid to the individual under this Part if the individual is not entitled to receive that amount;
(b) the amount of any penalties imposed on the individual under section 222 [imposition of administrative penalty];
(c) the amount of any interest payable by the individual to the government under this Part.
233 Part 5 [Recovery of Amounts Owing] of the Employer Health Tax Act applies for the purpose of collecting an amount that is owing to the government under this Part.
234 Without limiting any provision of this Act or the federal Act, for the purpose of determining eligibility for the tax credit under this Part, the commissioner has powers equivalent to the federal minister under sections 231 to 231.5 and 231.7 of the federal Act, and for that purpose those sections apply.
235 (1) The commissioner may authorize any other officer of the ministry to perform and exercise duties imposed and powers conferred on the commissioner by this Part as may in the commissioner's opinion be conveniently performed or exercised by that officer.
(2) The performance or exercise by the officer authorized under subsection (1) of the duties or powers referred to in that subsection is of the same effect as if the duties or powers were performed or exercised by the commissioner.
236 (1) A tax credit under this Part is not to be considered in applying any of the following provisions:
(a) section 31 [instalment payments: farmers and fishers];
(b) section 32 [instalment payments: other individuals];
(c) section 34 [returns, payments and interest];
(d) section 35 [refund for tax credits];
(e) section 36 [amount on which instalment calculated];
(f) section 37 [failure to file return or corporate return and failure to provide information];
(g) section 39 [penalty for late or deficient instalments];
(h) section 39.1 [misrepresentation of tax matter by third party];
(i) section 40 [refunds].
(2) The following provisions do not apply for the purposes of this Part, except to the extent provided in this Part:
(a) section 1 (8.1) [interpretation];
(b) section 29 [returns of income and assessments of tax];
(c) section 30 [reassessment and amended return];
(d) section 38 [failure to report income, false statement or omission and burden of proof on appeal];
(e) section 41 [objections to assessments and extension of time];
(f) section 42 [appeal by taxpayer];
(g) section 43 [reply];
(h) section 44 [procedure];
(i) section 45 [irregularities, extension of time and private hearings];
(j) section 46 [court practice];
(k) section 47 [administration, interest, garnishment and proceedings to collect];
(l) section 49 [debts to Her Majesty];
(m) section 50 [certificates];
(n) section 51 [warrant];
(o) section 52 [acquisition of debtor's property];
(p) section 53 [payment of money seized from tax debtor];
(q) section 54 [seizure of goods];
(r) section 55 [taxpayer leaving Canada or defaulting];
(s) section 59 [inspections, privilege, information returns and corporate execution];
(t) section 61 [offence and penalty];
(u) section 62 [further offences];
(v) section 70 [payments on account].
237 (1) Despite any collection agreement, the Provincial minister must administer and enforce this Part.
(2) Despite section 69 (3) [collection agreement], the federal minister is not authorized to use, perform or exercise any of the powers, duties or discretions of the Provincial minister under this Part.
238 (1) Without limiting section 48 (1) and (2) [power to make regulations], the Lieutenant Governor in Council may make regulations as follows:
(a) prescribing assistance programs, periods and reasons for the purposes of section 215 (1) (c);
(b) prescribing Acts for the purposes of section 221 (b);
(c) prescribing interest rates and the manner of calculating interest for the purposes of this Part;
(d) defining a word or expression used but not defined in this Part.
(2) In making regulations under subsection (1) (a), the Lieutenant Governor in Council may prescribe different periods for different prescribed assistance programs.
(3) A regulation made under this section may be made retroactive to May 1, 2020 or a later date, and if made retroactive is deemed to have come into force on the specified date.
239 After December 31, 2023, the Lieutenant Governor in Council may repeal this Part by regulation.
Part 5 – Finance Statutes Amendments
Balanced Budget and Ministerial Accountability Act
SECTION 19: [Balanced Budget and Ministerial Accountability Act, section 2.2] allows budget deficits to be forecast in the main estimates for the next 3 fiscal years.
19 The Balanced Budget and Ministerial Accountability Act, S.B.C. 2001, c. 28, is amended by adding the following section:
2.2 The prohibition in section 2 [prohibition against deficit budgets] does not apply to the main estimates for the 2021–2022 to 2023–2024 fiscal years.
Budget Transparency and Accountability Act
SECTION 20: [Budget Transparency and Accountability Act, section 8.1] for the 2020–2021 to 2023–2024 fiscal years, allows supplementary estimates to be presented when there is a forecast of Provincial government direct operating debt.
20 Section 8.1 of the Budget Transparency and Accountability Act, S.B.C. 2000, c. 23, is amended by adding the following subsection:
(3) Subsection (2) does not apply for the 2020–2021 to 2023–2024 fiscal years.
Financial Administration Act
SECTION 21: [Financial Administration Act, section 24] provides for a special warrant if a matter arises for which an expenditure is required during or after a state of emergency or if a disaster or emergency occurs or is anticipated.
21 Section 24 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended
(a) in subsection (1) by adding the following definition:
"state of emergency" means a state of emergency declared under section 9 of the Emergency Program Act. ,
(b) in subsection (2) by striking out "or" at the end of paragraph (a) and by adding the following paragraph:
(a.1) during a state of emergency, and for the ensuing period ending 6 months after the expiry of the state of emergency, a matter arises for which an expenditure is required, or , and
(c) by repealing paragraph (b) and substituting the following:
(b) a disaster or emergency occurs or is anticipated and a matter arises for which an expenditure is required, or for the ensuing period ending 6 months after the occurrence of the disaster or emergency, a matter arises for which an expenditure is required, .
22 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:
| Item | Column 1 Provisions of Act |
Column 2 Commencement |
| 1 | Anything not elsewhere covered by this table | The date of Royal Assent |
| 2 | Sections 1 to 6 | March 24, 2020 |
| 3 | Sections 7 to 9 | April 16, 2020 |
| 4 | Sections 10 to 14 | June 30, 2020 |
| 5 | Section 15 | June 1, 2020 |
| 6 | Section 16 | December 31, 2021 |
| 7 | Sections 17 and 18 | May 1, 2020 |
PART 1: [Consumption Tax Measures]
PART 2: [Property Tax Measures]
SECTION 15: [Employer Health Tax Act, section 41] for the 2020 calendar year, adds authority for the Minister of Finance to prescribe, by regulation, including retroactive regulation, instalment due dates that are later than those set out in section 41 (1) of the Act, as renumbered by this Bill.
SECTION 16: [Employer Health Tax Act, section 41] repeals the authority added to the Act by section 15 of this Bill.
SECTION 17: [Income Tax Act, section 64] adds authority for the use and disclosure of taxpayer information for the administration and enforcement of the Canada Emergency Response Benefit Act.
SECTION 18: [Income Tax Act, Part 14] provides for an emergency benefit for workers in the amount of $1 000.
SECTION 19: [Balanced Budget and Ministerial Accountability Act, section 2.2] allows budget deficits to be forecast in the main estimates for the next 3 fiscal years.
SECTION 20: [Budget Transparency and Accountability Act, section 8.1] for the 2020–2021 to 2023–2024 fiscal years, allows supplementary estimates to be presented when there is a forecast of Provincial government direct operating debt.
SECTION 21: [Financial Administration Act, section 24] provides for a special warrant if a matter arises for which an expenditure is required during or after a state of emergency or if a disaster or emergency occurs or is anticipated.