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

Part 1 – Tax-Related Budget Measures

Carbon Tax 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.

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

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:

Table

4 Schedule 2 is amended by adding the following section before the Table:

Interpretation

1  In this Schedule, "combustible waste" means the following:

(a) tires, whether shredded or whole;

(b) asphalt shingles, whether in part or whole;

(c) a prescribed substance, material or thing.

5 Schedule 2 is amended in the Table

(a) in Column 10 by striking out "107.60 $/tonne" and "93.60 $/tonne",

(b) in Column 11 by striking out "119.55 $/tonne" and "104.00 $/tonne", and

(c) by adding the following item as indicated:

Election Act

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".

Employer Health Tax 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.

Forest 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.

Home Owner Grant Act

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.

Income Tax Act

11 Section 4.1 of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended

(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;",

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

(h) if the taxable income exceeds $220 000,

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

plus

(ii) 20.5% of the taxable income that exceeds $220 000. , and

(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),".

12 Section 4.2 (3) is amended

(a) by adding "4.722," after "4.721,", and

(b) by striking out ", 20".

13 Section 4.4 is amended

(a) by renumbering the section as section 4.4 (2),

(b) by adding the following subsection:

(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. ,

(c) in subsection (2) by striking out the formula "(A × B) + [C × (D – B)]" and substituting the following:

(A × B) + (C × D) + (E × F) ,

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

(b) the individual's total gifts for the year, , and

(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:

14 Section 4.52 is amended by adding the following subsection:

(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).

15 Section 4.7 is amended in the description of "B"

(a) by adding "4.722," after "4.721,", and

(b) by striking out ", 20".

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

17 Section 18.1 (e) is repealed.

18 Section 20 is renumbered as section 4.722 and is amended

(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",

(c) in subsection (2) by striking out "a taxpayer" and substituting "an individual", and

(d) by repealing subsection (4).

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

20 Section 47 (3) is amended by adding "and (3)" after "85 (2)".

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)".

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

23 Section 79 (1) is amended

(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:

"certifying authority" means the Minister of Tourism, Arts and Culture; .

24 Section 82.1 (1) is amended by adding the following paragraph:

(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, .

25 Section 82.2 is amended

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

(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) in subsection (4) by adding the following paragraph:

(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, .

26 Section 82.21 is amended

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

(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) in subsection (4) by adding the following paragraph:

(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, .

27 Section 82.3 (1) is amended by adding the following paragraph:

(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, .

28 The following section is added:

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.

29 Section 85 (2) is repealed and the following substituted:

(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.

30 Section 86 (2) (a) is amended by adding "of $200" after "application fee".

31 Section 87 is amended by adding the following subsection:

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

(a) $200;

(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.

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

33 Section 87.1 (3) is repealed and the following substituted:

(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.

34 The following section is added:

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.

35 The following section is added:

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.

(2) If a determination is made under subsection (1),

(a) notice under section 84.1 is deemed never to have been given,

(b) a certificate issued under section 87.1, if any, is revoked, and

(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).

(3) For the purposes of subsection (2) (c), the notice of determination must

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

(b) be given as follows:

(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.

36 Section 92 is amended

(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",

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

(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".

37 Section 94 is amended

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

(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

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

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

(a) notices received under section 84.1 by the certifying authority,

(b) determinations made under section 87.3 by the certifying authority, or

(c) certificates issued, refused or revoked by the certifying authority.

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

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

40 Section 201 is amended by adding the following subsections:

(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.

Insurance Premium Tax 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.

International Business Activity 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.

Land Owner Transparency 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.

Land Tax Deferment Act

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".

45 Section 5 (3) is amended

(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".

46 Section 6 is amended

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

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

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

(2.1) An agreement must

(a) be in the form required by the minister, and

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

47 Section 7.1 is amended

(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,",

(c) by repealing subsection (3),

(d) by repealing subsection (5) (a) and substituting the following:

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

(e) by adding the following subsection:

(5.1) An amending agreement must

(a) be in the form required by the minister, and

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

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

49 Sections 12 and 13 are repealed and the following substituted:

Application procedure

12  (1) An application under section 5 or 7.1 must

(a) be filed with the minister in the form and manner required by the minister,

(b) meet prescribed requirements, and

(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:

(a) the amount of tax due and owing;

(b) whether there are any tax arrears or delinquent tax owing.

50 Section 14 (1) is amended by striking out "with the collector".

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

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

53 Section 18 (2) is amended by adding the following paragraphs:

(a.1) respecting applications;

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

Logging Tax 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.

Mineral Tax 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.

Motor Fuel Tax 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.

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

Ports Property Tax Act

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

(b) the maximum rate permitted by section 3 (1).

(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

(a) the rate imposed under subsection (1) of this section, or

(b) the maximum rate permitted by section 4 (1).

(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.

Property Transfer Tax Act

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

15  (1) In this section:

"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;

(b) if the parcel involved in the taxable transaction is

(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:

(a) the interest in the residential improvements transferred;

(b) the land transferred, not including improvements.

60 Section 19 is amended by adding the following subsections:

(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.

Provincial Sales Tax Act

61 Section 1 of the Provincial Sales Tax Act, S.B.C. 2012, c. 35, is amended

(a) in the definition of "fair market value" by adding the following paragraph:

(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

(b) in the definition of "lease" by adding the following paragraphs:

(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; .

62 Section 1 is amended by adding the following definition:

"soda beverage" means

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

(b) a prescribed beverage or food made with a beverage,

but does not include

(c) liquor,

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

(e) a prescribed beverage; .

63 Section 12 is amended

(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)",

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

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

(e) by adding the following paragraph:

(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.

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

65 The following section is added:

Food or other tangible personal property sold with beverages

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

(a) a soda beverage, or

(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

(i) the ordinary purchase price of that beverage, and

(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

(ii) $3.

66 The following section is added:

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.

67 Section 137 (e) is amended by adding "a soda beverage," after "liquor,".

68 Section 139 (a) is repealed and the following substituted:

(a) food products for human consumption, other than the following:

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

(ii) beverages dispensed by a soda fountain, soda gun or similar equipment;

(iii) soda beverages;

(iv) prescribed food products; .

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

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

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".

72 Section 158.1 is amended

(a) by repealing paragraphs (c) and (f),

(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",

(c) by repealing paragraph (e) and substituting the following:

(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)".

73 Section 172 is amended

(a) by adding the following subsection:

(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) vapour products;

(c) sells or provides tangible personal property to a person in British Columbia for use or consumption

(i) by the person,

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

(iii) by a principal for whom the person acts as agent, or

(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)".

74 Section 172.1 is amended

(a) by adding the following subsection:

(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

(ii) a telecommunication service;

(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

(i) by the person,

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

(iii) by a principal for whom the person acts as agent, or

(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

(c) in subsection (3) by striking out "subsection (1)" and substituting "subsection (1) or (1.1)".

75 The following section is added:

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

(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.

76 Section 174 is amended

(a) by adding the following subsections:

(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

(i) the date the director receives notification, and

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

(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,

(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

(i) the date the director receives notification, and

(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)".

77 Section 179.1 (15) is amended

(a) by adding the following paragraph:

(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

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

(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].

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

79 Section 211 is amended by adding the following subsections:

(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.

Speculation and Vacancy Tax 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.

Tobacco Tax Act

81 Section 1 of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended

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

"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)".

82 Section 2 is amended

(a) by adding the following subsection:

(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".

83 The following section is added:

Authorization to sell, use or provide heated tobacco products

12.01  (1) In this section:

"sell, use or provide" includes

(a) to offer to sell,

(b) to use for advertising, testing or for any other purpose, and

(c) to make available for use or consumption;

"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:

(a) at least 90 days' written notice of the dealer's intention;

(b) all information and records required by the director respecting

(i) the contents and packaging of the unauthorized heated tobacco product, and

(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

(a) written notice, on or before August 31, 2020, of the dealer's intention, and

(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 August 31, 2020 unless the director authorizes the dealer to sell, use or provide the heated tobacco product in British Columbia.

84 Section 23 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.

85 Section 44 is amended

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

(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

(i) the weight of tobacco in each unit,

(ii) the number of units in a package,

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

(iv) any other characteristic;

(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

(b) by adding the following subsection:

(4) A regulation made under subsection (2) (e.4) on or before December 31, 2020 may be made retroactive to August 1, 2020 or a later date, and if made retroactive is deemed to have come into force on the specified date.

86 Section 46.1 is repealed and the following substituted:

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:

(a) tobacco;

(b) tangible personal property that

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

(ii) is required in order to consume the heated tobacco product, and

(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

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.

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 December 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.

Part 2 – Non-Tax Budget Measures

Balanced Budget and Ministerial Accountability Act

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,

(i) if paragraph (a) (i) applies, by reference to the public accounts, or

(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.

Budget Transparency and Accountability Act

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

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

"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

(b) by adding the following subsections:

(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

(a) a different person is appointed as Premier, and

(b) a different person is designated as the minister,

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.

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; .

92 Section 2 is amended

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

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

(b) by adding the following subsection:

(3) Subsection (1) does not apply in the following years:

(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.

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".

94 Section 6 is repealed and the following substituted:

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

(a) on or before the fourth Tuesday in March in the fiscal year, or

(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

(a) the fourth Tuesday in March in the fiscal year, and

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

(4) If the general voting day for a general election occurs

(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.

95 Section 10 is amended

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

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

(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

(a) begins on the date a general election is called, and

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

96 Section 13 is amended

(a) by adding the following subsections:

(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".

97 Section 15 is amended

(a) by renumbering the section as section 15 (1), and

(b) by adding the following subsection:

(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

(a) August 31 of that year, and

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

98 Section 16 is amended

(a) by adding the following subsections:

(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

(a) August 31 of that year, and

(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

(a) August 31 of that year, and

(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

(a) August 31 of that year, and

(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)".

99 Section 18 is amended

(a) by renumbering the section as section 18 (1), and

(b) by adding the following subsection:

(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.

100 Sections 21 and 52 are repealed.

Financial Administration Act

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:

"appropriate minister" means, in relation to

(a) an Act or a ministry, the minister charged with its administration,

(b) an appropriation, the minister who has charge of the appropriation, or

(c) any other matter,

(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; ,

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

"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

(d) by adding the following subsection:

(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.

Miscellaneous Statutes Amendment Act (No. 2), 2012

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: