BILL
NUMBER		 TITLE DATE
INTRODUCED
11 SMALL BUSINESS AND REVENUE STATUTES AMENDMENT ACT, 2008
(First Reading) 		March 13/08

 
Explanatory Notes

Assessment Act

SECTION 1: [Assessment Act, section 1] adds a definition.

SECTION 2: [Assessment Act, section 19]

  • adds definitions;
  • provides for the establishment of a supportive housing property class that includes designated properties rather than including properties that are within a defined type or use of land or improvements;
  • adds authority to make regulations
    • respecting the classification of leasehold accommodation property, and
    • requiring the owner of a leasehold accommodation property to supply information for the purposes of assessing the property.

SECTION 3: [Assessment Act, sections 20.2 and 20.3] repeals a definition consequential to the addition of that definition to section 1 of the Act by this Bill.

SECTION 4: [Assessment Act, section 20.4] provides for the determination of the actual value of a property included in the supportive housing property class by deducting an amount established by regulation from the actual value otherwise determined under the Act and provides for the apportionment of actual value between land and improvements for the purposes of the assessment roll.

Hotel Room Tax Act

SECTION 5: [Hotel Room Tax Act, section 1] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 6: [Hotel Room Tax Act, section 10] clarifies the circumstances in which refunds are payable under the Act.

SECTION 7: [Hotel Room Tax Act, section 12] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 8: [Hotel Room Tax Act, section 13] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 9: [Hotel Room Tax Act, section 18] is consequential to the repeal of section 13 of the Act by this Bill.

Income Tax Act

SECTION 10: [Income Tax Act, section 4.32] amends the pension credit as a result of amendments to the Income Tax Act (Canada) respecting the federal pension credit.

Insurance Premium Tax Act

SECTION 11: [Insurance Premium Tax Act, section 6] allows 90 days instead of 30 days for an insurance broker to file a return on behalf of his or her customer after entering into an unlicensed insurance contract.

SECTION 12: [Insurance Premium Tax Act, section 11] clarifies how interest provisions apply to a taxpayer other than a taxable insurer.

Social Service Tax Act

SECTION 13: [Social Service Tax Act, section 1] is consequential to the amendment made to section 82 of the Act by this Bill.

SECTION 14: [Social Service Tax Act, section 5] disapplies provincial sales tax in the case of a purchaser who buys a multijurisdictional vehicle.

SECTION 15: [Social Service Tax Act, section 80] is consequential to the amendment made to section 82 of the Act by this Bill.

SECTION 16: [Social Service Tax Act, section 82] clarifies the circumstances in which refunds are payable under the Act.

SECTION 17: [Social Service Tax Act, section 88.1] eliminates a redundant provision.

Tobacco Tax Act

SECTION 18: [Tobacco Tax Act, section 1] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 19: [Tobacco Tax Act, section 7]

  • in prescribed circumstances,
    • requires the director to cancel a permit, and
    • authorizes the director to cancel a permit or authorization;
  • if the director must cancel a permit, authorizes the director to cancel the permit without advance notice to the dealer and requires the director to provide written reasons in those circumstances;
  • requires the director to give advance notice to the dealer and to give the dealer an opportunity to respond before the director exercises the power to cancel a permit or authorization;
  • provides for no appeal if the director is required to cancel the permit.

SECTION 20: [Tobacco Tax Act, section 17] clarifies the circumstances in which refunds are payable under the Act.

SECTION 21: [Tobacco Tax Act, section 19] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 22: [Tobacco Tax Act, section 20] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 23: [Tobacco Tax Act, section 23]

  • excludes a cancellation of a permit under proposed section 7 (4.1) of the Act from the provision providing for a right to appeal to the minister;
  • is consequential to the repeal of section 20 of the Act by this Bill.

SECTION 24: [Tobacco Tax Act, section 44] provides for the Lieutenant Governor in Council to make regulations prescribing the circumstances in which the director must cancel a permit or may cancel a permit or authorization.

SECTION 25: [Transition — Hotel Room Tax and Tobacco Tax Act] provides that the Hotel Room Tax Act and Tobacco Tax Act, as they were immediately before the date this Act comes into force, continue to apply to applications made and actions commenced before that date.

SECTION 26: [Transition — Social Service Tax Act] provides that the Social Service Tax Act, as it was immediately before the date this Act comes into force, continues to apply to applications made and actions commenced before that date.



BILL 11 – 2008
SMALL BUSINESS AND REVENUE STATUTES AMENDMENT ACT, 2008

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

Assessment Act

SECTION 1: [Assessment Act, section 1] adds a definition.

1 Section 1 (1) of the Assessment Act, R.S.B.C. 1996, c. 20, is amended by adding the following definition:

"assessment roll number"means the alphanumeric identifier described as an assessment roll number on an assessment roll and used to identify a particular property; .

SECTION 2: [Assessment Act, section 19]

  • adds definitions;
  • provides for the establishment of a supportive housing property class that includes designated properties rather than including properties that are within a defined type or use of land or improvements;
  • adds authority to make regulations
    • respecting the classification of leasehold accommodation property, and
    • requiring the owner of a leasehold accommodation property to supply information for the purposes of assessing the property.

2 Section 19 is amended

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

"accommodation unit" means a unit that is rented or offered for rent as overnight accommodation for periods of less than 28 days for at least the prescribed percentage of the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed;

"eligible supportive housing property", in relation to a taxation year, means property that is used by or on behalf of a person who received funding from the government in the preceding calendar year for the provision of supportive housing on that property;

"leasehold accommodation property" means a parcel of land or contiguous parcels of land on which there are buildings that

(a) collectively include at least a prescribed number of leasehold units, and

(b) do not consist of any strata lots;

"leasehold unit" means an accommodation unit

(a) that is leased for a term of at least a prescribed number of years, and

(b) for which the lease is registered in the land title office; ,

(b) in subsection (1.1) by striking out 'the definition of "strata accommodation property", a strata lot' and substituting 'the definitions of "accommodation unit" and "strata accommodation property", an accommodation unit or a strata lot',

(c) in subsection (1.1) by striking out "the strata lot" and substituting "the accommodation unit or strata lot",

(d) by adding the following subsections:

(14.01) If the Lieutenant Governor in Council prescribes supportive housing property as a class of property under subsection (14), the Lieutenant Governor in Council may, by regulation, designate eligible supportive housing property as included in the supportive housing property class for a taxation year rather than defining the types or uses of land or improvements to be included in that property class.

(14.02) A designation under subsection (14.01)

(a)  is to be by assessment roll number, and

(b)  applies to the property that is identified by the assessment roll number and that is used for the provision of supportive housing or for purposes ancillary to the provision of supportive housing.

(14.03) Subject to subsection (14.04), in order to be effective for a taxation year, a regulation under subsection (14.01) must be in force on or before October 31 in the preceding year.

(14.04) If eligible supportive housing property

(a) is included on a supplementary roll under section 26 (5) (a), and

(b) is designated under subsection (14.01) of this section,

the designation, regardless of when the regulation under subsection (14.01) comes into force, is effective for that portion of the taxation year on and after the date that the assessor made the entry on the supplementary roll. ,

(e) in subsection (14.1) by adding the following paragraphs:

(a.1) for the purposes of the definition of "accommodation unit", prescribing a percentage;

(a.2) for the purposes of the definition of "leasehold accommodation property", prescribing a number of leasehold units;

(a.3) for the purposes of the definition of "leasehold unit", prescribing a number of years;

(c.1) providing that leasehold accommodation property is not included in the class 1 property class if a lessee of a leasehold unit in the leasehold accommodation property, and if the lessee is a corporation, any affiliate, as defined in the Business Corporations Act, of the lessee, lease more than a prescribed number or percentage of the leasehold units in the leasehold accommodation property;

(c.2) providing that leasehold accommodation property is not included in the class 1 property class if the property has more than a prescribed number or percentage of accommodation units that are not leasehold units;

(d.1) requiring the owner of a prescribed type of leasehold accommodation property to supply to the assessment authority, by a prescribed date, prescribed information respecting the property required by the assessment authority to assess the property, and different dates and information may be prescribed for different types of properties; , and

(f) in subsection (14.1) (b) by adding "leasehold accommodation property or" before "strata accommodation property".

SECTION 3: [Assessment Act, sections 20.2 and 20.3] repeals a definition consequential to the addition of that definition to section 1 of the Act by this Bill.

3 Sections 20.2 (1) and 20.3 (1) are amended by repealing the definition of "assessment roll number".

SECTION 4: [Assessment Act, section 20.4] provides for the determination of the actual value of a property included in the supportive housing property class by deducting an amount established by regulation from the actual value otherwise determined under the Act and provides for the apportionment of actual value between land and improvements for the purposes of the assessment roll.

4 The following section is added:

Special valuation rules for supportive housing property

20.4  (1) Despite any other section of this Act, the actual value of a property in the supportive housing property class is the actual value otherwise determined under this Act reduced by an amount established by the Lieutenant Governor in Council by regulation.

(2) For the purposes of this section, the Lieutenant Governor in Council may make regulations as follows:

(a) establishing the amount for the purposes of subsection (1);

(b) establishing rates, formulas, rules or principles for determining the amount for the purposes of subsection (1);

(c) respecting the apportionment of the actual value of property in the supportive housing property class between land and improvements for the purposes of entry on the assessment roll.

Hotel Room Tax Act

SECTION 5: [Hotel Room Tax Act, section 1] is consequential to the amendment made to section 10 of the Act by this Bill.

5 Section 1 of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is amended by repealing the definition of "mistake of law".

SECTION 6: [Hotel Room Tax Act, section 10] clarifies the circumstances in which refunds are payable under the Act.

6 Section 10 (1) is repealed and the following substituted:

(1) If the director is satisfied that an amount has been paid as tax in circumstances where there was no legal obligation to pay the amount as tax, the director must refund from the consolidated revenue fund that amount to the person entitled to it.

SECTION 7: [Hotel Room Tax Act, section 12] is consequential to the amendment made to section 10 of the Act by this Bill.

7 Section 12 is amended

(a) in subsection (1) (b) by striking out "the tax was paid." and substituting "the amount claimed was paid.", and

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

(2) Despite the Limitation Act, an action for a refund must not be brought more than 4 years after the date on which the amount claimed was paid.

SECTION 8: [Hotel Room Tax Act, section 13] is consequential to the amendment made to section 10 of the Act by this Bill.

8 Section 13 is repealed.

SECTION 9: [Hotel Room Tax Act, section 18] is consequential to the repeal of section 13 of the Act by this Bill.

9 Section 18 (1) (a) is amended by striking out "10, 13 (3) or 23.2 (2)" and substituting "10 or 23.2 (2)".

Income Tax Act

SECTION 10: [Income Tax Act, section 4.32] amends the pension credit as a result of amendments to the Income Tax Act (Canada) respecting the federal pension credit.

10 Section 4.32 of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended

(a) in subsection (1) by repealing the description of "B" and substituting the following:

B is the smaller of

(a) $1 000, and

(b) the amount that is the individual's eligible pension income used in computing the deduction under section 118 (3) of the federal Act for the taxation year. , and

(b) by repealing subsection (2).

Insurance Premium Tax Act

SECTION 11: [Insurance Premium Tax Act, section 6] allows 90 days instead of 30 days for an insurance broker to file a return on behalf of his or her customer after entering into an unlicensed insurance contract.

11 Section 6 (2) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is amended by striking out "30 days" and substituting "90 days".

SECTION 12: [Insurance Premium Tax Act, section 11] clarifies how interest provisions apply to a taxpayer other than a taxable insurer.

12 Section 11 is amended

(a) in subsection (2) by striking out "taxpayer" in both places and substituting "taxable insurer", and

(b) by adding the following subsection:

(3) If a taxpayer, other than a taxable insurer, refuses or neglects to pay the tax as required by this Act, the taxpayer is liable to pay interest on the amount unpaid calculated at the rate and in the manner prescribed by the Lieutenant Governor in Council from 90 days after the date a contract referred to in paragraph (b) or (b.1) of the definition of "taxpayer" was entered into until the day of payment.

Social Service Tax Act

SECTION 13: [Social Service Tax Act, section 1] is consequential to the amendment made to section 82 of the Act by this Bill.

13 Section 1 of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by repealing the definition of "mistake of law".

SECTION 14: [Social Service Tax Act, section 5] disapplies provincial sales tax in the case of a purchaser who buys a multijurisdictional vehicle.

14 Section 5 is amended by adding the following subsection:

(1.1) Subsection (1) does not apply to a purchaser of a vehicle if the vehicle is purchased to be used for interjurisdictional commercial purposes and is to be immediately licensed in British Columbia as described in section 29 (1) (a) (i) or (ii), whether as part of a fleet or not.

SECTION 15: [Social Service Tax Act, section 80] is consequential to the amendment made to section 82 of the Act by this Bill.

15 Section 80 is amended

(a) in subsection (1) (b) by striking out "the tax was paid." and substituting "the amount claimed was paid.", and

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

(2) Despite the Limitation Act, an action for a refund must not be brought more than 4 years after the date on which the amount claimed was paid.

SECTION 16: [Social Service Tax Act, section 82] clarifies the circumstances in which refunds are payable under the Act.

16 Section 82 (1) and (2) to (4) is repealed and the following substituted:

(1) If the commissioner is satisfied that an amount has been paid as tax in circumstances where there was no legal obligation to pay the amount as tax, the commissioner must refund from the consolidated revenue fund that amount to the person entitled to it.

SECTION 17: [Social Service Tax Act, section 88.1] eliminates a redundant provision.

17 Section 88.1 (7) is repealed.

Tobacco Tax Act

SECTION 18: [Tobacco Tax Act, section 1] is consequential to the amendment made to section 17 of the Act by this Bill.

18 Section 1 (1) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by repealing the definition of "mistake of law".

SECTION 19: [Tobacco Tax Act, section 7]

  • in prescribed circumstances,
    • requires the director to cancel a permit, and
    • authorizes the director to cancel a permit or authorization;
  • if the director must cancel a permit, authorizes the director to cancel the permit without advance notice to the dealer and requires the director to provide written reasons in those circumstances;
  • requires the director to give advance notice to the dealer and to give the dealer an opportunity to respond before the director exercises the power to cancel a permit or authorization;
  • provides for no appeal if the director is required to cancel the permit.

19 Section 7 is amended by adding the following subsections:

(4.1) The director must cancel a person's dealer's permit in prescribed circumstances.

(4.2) The director

(a) may cancel a person's dealer's permit under subsection (4.1) without advance notice to the person, and

(b) must provide written reasons to the person whose dealer's permit has been cancelled under subsection (4.1).

(4.3) The director may cancel a person's dealer's permit or a person's retail authorization in prescribed circumstances.

(4.4) Before exercising the power under subsection (4.3), the director must

(a) deliver written notice of the proposed cancellation and the reasons for it to the person, and

(b) give the person an opportunity to show why the dealer's permit or retail authorization should not be cancelled under that subsection.

(6) Subsection (5) does not apply to a person whose dealer's permit has been cancelled under subsection (4.1).

SECTION 20: [Tobacco Tax Act, section 17] clarifies the circumstances in which refunds are payable under the Act.

20 Section 17 (1) is repealed and the following substituted:

(1) If the director is satisfied that an amount has been paid as tax or security in circumstances where there was no legal obligation to pay the amount as tax or security, the director must refund from the consolidated revenue fund that amount to the person entitled to it.

SECTION 21: [Tobacco Tax Act, section 19] is consequential to the amendment made to section 17 of the Act by this Bill.

21 Section 19 (2) is repealed and the following substituted:

(2) Despite the Limitation Act, an action for a refund must not be brought more than 4 years after the date on which the amount claimed was paid.

SECTION 22: [Tobacco Tax Act, section 20] is consequential to the amendment made to section 17 of the Act by this Bill.

22 Section 20 is repealed.

SECTION 23: [Tobacco Tax Act, section 23]

  • excludes a cancellation of a permit under proposed section 7 (4.1) of the Act from the provision providing for a right to appeal to the minister;
  • is consequential to the repeal of section 20 of the Act by this Bill.

23 Section 23 (1) is amended

(a) in paragraph (d) by striking out "section 7" and substituting "section 7 (2), (3) or (4.3)", and

(b) in paragraph (f) by striking out "17, 17.1 or 20 (3)," and substituting "17 or 17.1,".

SECTION 24: [Tobacco Tax Act, section 44] provides for the Lieutenant Governor in Council to make regulations prescribing the circumstances in which the director must cancel a permit or may cancel a permit or authorization.

24 Section 44 (2) is amended by adding the following paragraphs:

(i.3) prescribing the circumstances in which the director must cancel a person's dealer's permit, including the power to establish different circumstances for different permits or persons or classes of permits or persons;

(i.4) prescribing the circumstances in which the director may cancel a person's dealer's permit or a person's retail authorization, including the power to establish different circumstances for different permits, authorizations or persons or classes of permits, authorizations or persons; .

Transitional Provisions

SECTION 25: [Transition — Hotel Room Tax and Tobacco Tax Act] provides that the Hotel Room Tax Act and Tobacco Tax Act, as they were immediately before the date this Act comes into force, continue to apply to applications made and actions commenced before that date.

Transition — Hotel Room Tax Act and Tobacco Tax Act

25  The Hotel Room Tax Act and the Tobacco Tax Act, as they were immediately before the coming into force of this Act, continue to apply to

(a) an application for a refund received by a director under either of those Acts, and

(b) an action commenced under either of those Acts

before the date this Act comes into force.

SECTION 26: [Transition — Social Service Tax Act] provides that the Social Service Tax Act, as it was immediately before the date this Act comes into force, continues to apply to applications made and actions commenced before that date.

Transition — Social Service Tax Act

26  The Social Service Tax Act, as it was immediately before the coming into force of this Act, continues to apply to

(a) an application for a refund received by the commissioner under that Act, and

(b) an action commenced under that Act

before the date this Act comes into force.

Commencement

27  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 4 By regulation of the Lieutenant Governor in Council
3 section 10 January 1, 2007

 
Explanatory Notes

Assessment Act

SECTION 1: [Assessment Act, section 1] adds a definition.

SECTION 2: [Assessment Act, section 19]

  • adds definitions;
  • provides for the establishment of a supportive housing property class that includes designated properties rather than including properties that are within a defined type or use of land or improvements;
  • adds authority to make regulations
    • respecting the classification of leasehold accommodation property, and
    • requiring the owner of a leasehold accommodation property to supply information for the purposes of assessing the property.

SECTION 3: [Assessment Act, sections 20.2 and 20.3] repeals a definition consequential to the addition of that definition to section 1 of the Act by this Bill.

SECTION 4: [Assessment Act, section 20.4] provides for the determination of the actual value of a property included in the supportive housing property class by deducting an amount established by regulation from the actual value otherwise determined under the Act and provides for the apportionment of actual value between land and improvements for the purposes of the assessment roll.

Hotel Room Tax Act

SECTION 5: [Hotel Room Tax Act, section 1] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 6: [Hotel Room Tax Act, section 10] clarifies the circumstances in which refunds are payable under the Act.

SECTION 7: [Hotel Room Tax Act, section 12] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 8: [Hotel Room Tax Act, section 13] is consequential to the amendment made to section 10 of the Act by this Bill.

SECTION 9: [Hotel Room Tax Act, section 18] is consequential to the repeal of section 13 of the Act by this Bill.

Income Tax Act

SECTION 10: [Income Tax Act, section 4.32] amends the pension credit as a result of amendments to the Income Tax Act (Canada) respecting the federal pension credit.

Insurance Premium Tax Act

SECTION 11: [Insurance Premium Tax Act, section 6] allows 90 days instead of 30 days for an insurance broker to file a return on behalf of his or her customer after entering into an unlicensed insurance contract.

SECTION 12: [Insurance Premium Tax Act, section 11] clarifies how interest provisions apply to a taxpayer other than a taxable insurer.

Social Service Tax Act

SECTION 13: [Social Service Tax Act, section 1] is consequential to the amendment made to section 82 of the Act by this Bill.

SECTION 14: [Social Service Tax Act, section 5] disapplies provincial sales tax in the case of a purchaser who buys a multijurisdictional vehicle.

SECTION 15: [Social Service Tax Act, section 80] is consequential to the amendment made to section 82 of the Act by this Bill.

SECTION 16: [Social Service Tax Act, section 82] clarifies the circumstances in which refunds are payable under the Act.

SECTION 17: [Social Service Tax Act, section 88.1] eliminates a redundant provision.

Tobacco Tax Act

SECTION 18: [Tobacco Tax Act, section 1] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 19: [Tobacco Tax Act, section 7]

  • in prescribed circumstances,
    • requires the director to cancel a permit, and
    • authorizes the director to cancel a permit or authorization;
  • if the director must cancel a permit, authorizes the director to cancel the permit without advance notice to the dealer and requires the director to provide written reasons in those circumstances;
  • requires the director to give advance notice to the dealer and to give the dealer an opportunity to respond before the director exercises the power to cancel a permit or authorization;
  • provides for no appeal if the director is required to cancel the permit.

SECTION 20: [Tobacco Tax Act, section 17] clarifies the circumstances in which refunds are payable under the Act.

SECTION 21: [Tobacco Tax Act, section 19] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 22: [Tobacco Tax Act, section 20] is consequential to the amendment made to section 17 of the Act by this Bill.

SECTION 23: [Tobacco Tax Act, section 23]

  • excludes a cancellation of a permit under proposed section 7 (4.1) of the Act from the provision providing for a right to appeal to the minister;
  • is consequential to the repeal of section 20 of the Act by this Bill.

SECTION 24: [Tobacco Tax Act, section 44] provides for the Lieutenant Governor in Council to make regulations prescribing the circumstances in which the director must cancel a permit or may cancel a permit or authorization.

SECTION 25: [Transition — Hotel Room Tax and Tobacco Tax Act] provides that the Hotel Room Tax Act and Tobacco Tax Act, as they were immediately before the date this Act comes into force, continue to apply to applications made and actions commenced before that date.

SECTION 26: [Transition — Social Service Tax Act] provides that the Social Service Tax Act, as it was immediately before the date this Act comes into force, continues to apply to applications made and actions commenced before that date.