Amendments Introduced for 3 Municipal Affairs Acts
2024 Bill 4, the Municipal Affairs Statutes Amendment Act, 2024, was introduced on February 27. The proposed amendments to the Municipal Finance Authority Act would extend the deadline for the first annual meeting of the Municipal Finance Authority from March 31 to May 15. Amendments to the Union of British Columbia Municipalities Act are intended to modernize the Act and better reflect membership in UBCM by including regional districts, First Nations, and the Islands Trust. The Vancouver Charter amendments are introduced to allow the Vancouver council to delegate decisions about dog licensing to staff and to allow the council to require landscaping provisions as a condition of a development permit.

Municipalities Push Back against
BC's Short-term Rental Rules
Some municipalities in British Columbia are pushing back against provincial legislation that restricts short-term rentals. Prince George city council voted unanimously on Monday [February 26] to request to opt out of the Short-Term Rental Accommodations Act even though the city does not meet eligibility requirements. As part of its plan to put more units back into the long-term rental pool, the province introduced legislation last October to limit short-term rentals to a homeowner's principal residence plus one secondary suite or accessory dwelling unit.
The principal residence requirement comes into effect on May 1 and applies to all municipalities with a population of 10,000 people or more. Local governments can "opt out" of it annually if their community had a rental vacancy rate of three per cent or more for two consecutive years. Read the CBC article. 

Deadlines to Request Changes to Short-Term Rental
Principal Residence Requirements
On May 1, 2024, the principal residence requirement in the Short-Term Rental Accommodations Act will come into force. This means that short-term rental accommodation services may be offered only in a host's principal residence or, in some circumstances, one secondary suite or other accessory dwelling unit. Some communities may be able to opt out of the principal residence requirement if they have:

• a population over 10,000 in the 2021 Census and a rental vacancy rate of 3% or more for each of the two previous years, or
• a population less than 10,000 in 2021, but are within 15 km of a municipality that meets the first criteria. Requests to opt out will usually need to be submitted by March 31 to take effect November 1 of that year. However, in 2024, there is an accelerated process to allow opting out to take effect by May 1, 2024.

Requests this year must be submitted by February 29, 2024. Some communities that are already exempt from this requirement may be able to opt in, as specified in the Short-Term Rental Accommodations Regulation. The request to opt in must be submitted by March 31, 2024 and will take effect November 1, 2024. For more information on the principal residence requirement, including opting into or out of the requirement, see pages 7 to 11 of the Short-Term Rentals: Policy Guidance for Ministry of Housing BC Local Governments.

UBCM Summit Hears BC's New Density Law around  
Transit Is Unlikely to Spark Building Boom
BC’s legislation that mandates minimum high-density zoning around rapid transit won’t spark a building boom in Metro Vancouver beyond development municipalities are already pushing forward, a panel at the Union of BC Municipalities housing summit heard Wednesday [February 14]. Metro municipalities have already been taking transit-oriented design approaches to development around TransLink’s SkyTrain and Canada Line stations. “In many respects, local government has been way before the curve, with respect to a number of things that are contained within this particular bill,” said Port Coquitlam Mayor Brad West. Read the Vancouver Sun article.

BC Builds Will Deliver Thousands more
Homes with Canada Contribution
BC Builds, the Province’s new initiative to build more housing for people with middle incomes, will benefit from $2 billion in additional financing from the Government of Canada to help deliver thousands more homes that people with middle incomes who live and work in BC can afford. “All levels of government need to work together to solve the housing crisis,” said Premier David Eby. “With the federal government’s contribution and partnership toward BC Builds, we can help build more homes people can actually afford. That’s good news for our economy and for our future, but most importantly it’s good news for British Columbians looking for a decent place to live.” On Feb. 13, 2024, the Province announced BC Builds, an initiative delivered through BC Housing that leverages government, community and non-profit owned and under-used land to speed up the delivery of housing and help bring costs more in line with what middle-income households earn. All BC Builds projects have a target of middle-income households spending no more than 30% of their income on rent. Read the full government news release.

Builders’ Liens and Stays of Proceedings in Receiverships
Pandemic-related debt, high interest rates, high energy costs, shortages of labour and rising costs of equipment and materials could all contribute to a rise in the number of insolvencies in the construction industry. A contractor becoming insolvent can have a number of impacts on both the project owner, the subcontractors and suppliers. This article discusses a particular issue related to a contractor becoming insolvent after subcontractors have filed builders liens against the project property. Read the full article by Marcela Ouatu with Civic Legal LLP.

Municipal Code of Conduct Bylaws in British Columbia:
What Local Government Decision-Makers Need to Know
In November 2021, British Columbia passed the Municipal Affairs Statutes Amendment Act, 2021 into law, making changes to the legislation that gives municipalities and other local governments across the province their powers. One notable change was the insertion of a requirement into the Community Charter that all municipalities in the province, within six months of a local election, decide whether to enact a “code of conduct” that regulates the activities of its council members with respect to each other, municipal staff, and the general public. While the amendments do not expressly require municipalities to adopt a code of conduct, they do require that all municipalities consider doing so after every local election and, if the decision is made to not adopt a code of conduct, to issue a statement to the public setting out the reasons for that decision. As a result, a significant majority of municipalities and other local governments in British Columbia, including the three largest municipalities of Vancouver, Surrey, and Burnaby, have either already adopted a code of conduct, or are in the process of doing so. Read the full article by Andrea Raso and Cameron Fox.

Budget 2024 Maintains Current Spending for Addictions,
Community Mental Health & Shelter Beds
Finance Minister Katrine Conroy tabled the 2024 provincial budget in the legislature earlier today [February 22]. Notably for local governments, the Budget does not include any new funding commitments for shelter spaces, addiction treatment and recovery, harm reduction and community mental health programs. To dampen housing demand, the Province is moving forward with a flipping tax that closely aligns with a recommendation from UBCM’s 2018 Housing Strategy. Read the UBCM article.

PIBC (PLN) Housing Legislation (Ask a Lawyer)  
Webinar Video Posted
On February 23rd, the Planning Institute of BC (PIBC) Peer Learning Network (PLN) hosted a webinar entitled “Ask a Lawyer: Provincial Housing Legislation”. The webinar was aimed at practitioners working in planning, local government, housing and development who wanted to learn more about the new Provincial housing legislation. Speakers included Bill Buholzer, associate counsel at Young Anderson Barristers and Solicitors, Don Lidstone, K.C., Partner at Lidstone & Company and others. The webinar was moderated by planning lawyer and PIBC Board member, Lui Carvello, RPP, MCIP. A video recording of the webinar is now available on the PIBC YouTube channel.

2024 B.C. Budget: Tax Highlights 
On February 22, 2024, the British Columbia Minister of Finance tabled the province’s 2024 budget. The 2024 budget contains a number of notable tax measures, including the following:

Provincial Anti-Flipping Tax

• A “home flipping” tax on income derived from the sale of residential properties sold within two years of purchase. The proposed rate of tax is 20% for properties sold within 365 days of purchase, with such rate declining (to zero) on a straight-line basis for residential properties sold between 366 and 730 days after purchase. Legislation to enact the tax is expected in spring 2024 for properties sold on or after January 1, 2025.

Employer Health Tax

• The Employer Health Tax exemption threshold will be increased from $500,000 to $1,000,000 under the Employer Health Tax Act (British Columbia). Similarly, the “notch rate” will be increased from 2.925% to 5.85% for remuneration above $1,000,000 and below $1,500,000.

Read the full tax alert prepared by Brendan Forrest and Justin Shoemaker with Thorsteinssons LLP.

Federal Court of Appeal Confirms that Payments of Life Insurance
Premiums Can Give Rise to Taxable Benefits under
Subsections 15(1) and 246(1) of the ITA
In Gestion M.-A. Roy Inc. c Canada (2024 FCA 16), the Federal Court of Appeal agreed with the Tax Court that the corporate holders of two life insurance policies received taxable benefits where the premiums of both policies were paid by a third corporation within the group. The case involved an operating company (the “Opco”) that paid premiums for life insurance policies held by two holding companies (the “Holdcos”). One of the Holdcos was a shareholder of Opco and the other one was not. Opco was the revocable beneficiary of both policies, which were put in place to ensure Opco would have sufficient funds to redeem the Holdcos’ shares in the event of the ultimate shareholder’s death. Read the tax alert prepared by Sarah Faber with Thorsteinssons LLP.

Tax Evasion in Canada: The Balancing
Act of Bankruptcy and Confidentiality
The case of Milot Law v Sittler, 2024 ABCA 39 arises from the DeMara Consulting Inc. tax evasion scandal. Heather and Sheldon Sittler (collectively, the Sittlers) became engaged in litigation around a $4 million debt owed to the Canada Revenue Agency. Initially, Milot Law became involved with the Sittlers as their tax counsel. In 2022, Milot Law assumed the role of their trustee in bankruptcy. The complicated nature of their legal relationship resulted in a dispute linking bankruptcy, confidentiality, and solicitor/client relationships. Read the full article by Kevin Barr and Farrukh Ahmad with Borden Ladner Gervais LLP.

Insurance Council of British Columbia
Announces Changes to Licensing
On Feb. 6, 2024, the Insurance Council of British Columbia ("Insurance Council of BC") announced changes to general and adjuster licensure requirements as part of an ongoing multi-year initiative to review and update the Insurance Council's rules ("Council Rules"). These changes will remove ownership and management requirements for Level 3 insurance adjusters and Level 3 general insurance agents. British Columbia's Financial Institutions Act provides for licensing requirements for both entities and individuals. A licensed partnership or corporation is required to nominate an individual who is a licensed insurance agent or licensed insurance adjuster to exercise the rights and privileges conferred by the license on behalf of the licensed entity. Read the full article by Alana Scotchmer and Rachel B. Runge with Gowling WLG.

Government of BC Introduces First Nations 
Equity Financing Framework
On February 22, 2024, the Government of British Columbia announced in its 2024 Budget and Fiscal Plan (the “2024 Budget”) that it will implement a provincial First Nations Equity Financing Framework (the “Framework”) to bolster the development of economic partnerships between First Nations and the business sector. The Framework will consider an array of submissions including for projects in the agriculture, aquaculture, tourism and natural resource sectors and support First Nations equity investments by providing equity loan guarantees and other tools. The 2024 Budget provides for legislation to establish a First Nations Equity Financing special account with a $10 million inaugural balance intended to fund immediate capacity needs for First Nations considering equity stakes in priority projects and for provincial costs to operationalize a new loan guarantee program. The BC Treasury Board will allocate portions of future revenues earned from these priority projects to the special account. The Treasury Board was also granted the authority to use the special account to implement a provincial loan guarantee program for loans incurred by First Nations to acquire equity ownership stakes in priority projects. The cumulative guarantee limit using this special account will be $1 billion. Read the full article by Lynn Parsons, Jacob Stone, Stephen Furlan, Bryn Gray, K.C. and Dave Nikolejsin with McCarthy Tétrault LLP.

Head in the Clouds? BC Introduces Retroactive PST Changes on
Affecting Purchasers of Cloud-Based Computing Software
Retroactive changes to the Provincial Sales Tax Act (British Columbia) (the “PSTA”) were announced February 22 by the BC Government in its 2024 budget. Should the enacting legislation receive royal assent, the changes will be effective as of April 1, 2013. The most impactful changes would be:

1. A retroactive expansion of the applicability of the PSTA that imposes a requirement on purchasers to pay PST on the purchase price of software acquired for use in BC; and
2. An expanded definition of “software” for purposes of the PSTA.

Read the full article by Max Walker, Chelsea Colwill with Lawson Lundell LLP.

“Joint Actors” in Shareholder Activism: The Importance
of a “Common Specific Purpose”
Proxy contests for control of an issuer’s board necessarily involve soliciting shareholder support for the dissident’s slate of directors and often involve discussions among shareholders who have similar or overlapping objectives in mind. But when do these discussions amount to a group of shareholders acting “jointly or in concert” with each other? The issue matters because, amongst other things, becoming “joint actors” can lead to public disclosure obligations under the early warning requirements (EWR) of securities legislation. Read the full article by Bradley A. Freelan, Brad Moore and Paul Blyschak with Fasken Martineau DuMoulin LLP.

CSA Propose Binding Dispute Resolution
Framework for Retail Client Complaints
The Canadian Securities Administrators (“CSA”) have proposed amendments to National Instrument 31-103 Registration Requirements, Exemptions and Ongoing Registrant Obligations (“NI 31-103”) and changes to its companion policy to introduce a new regulatory framework (the “Proposed Framework”), under which an identified ombudservice would have authority to issue binding final decisions in response to retail client complaints. The proposed amendments were published for a 90-day comment period that ends on February 28, 2024.

Background
Part 13, Division 5, of NI 31-103 sets out requirements for registered firms, other than investment fund managers acting in that capacity, for handling and responding to client complaints. These generally include making an independent dispute resolution or mediation service available to clients and taking reasonable steps to ensure that the Ombudsman for Banking Services and Investments (“OBSI”) is the ombudservice made available to them. While OBSI may recommend monetary compensation up to C$350,000, it has no formal power or process to require a firm to pay a complainant. Some firms have therefore offered complainants less than the recommended amount.

Read the full article published on the Stikeman Elliot Knowledge Hub website.

Updates to BC Sales Taxes
The following updates to sales taxes were recently posted:

Provincial sales tax (PST)

• February 22, 2024
  The provincial government announced its 2024 Budget on February 22, 2024. Consumption tax programs administered by the Ministry of Finance are changed as a result. Learn more at B.C. Provincial budget tax changes.

Motor fuel tax and carbon tax

• February 21, 2024
  The partial exemption from carbon tax for greenhouse growers page has been updated to include two new carbon tax refund forms:
  • FIN 110A, Application for Refund of Carbon Tax Greenhouse Growers – Purchaser (PDF, 200KB), is a new form eligible greenhouse growers can use to claim a refund if they paid carbon tax at the full applicable rate on natural gas or propane they used for an eligible purpose
  • FIN 110B, Application for Refund of Carbon Tax Greenhouse Growers –Seller (Propane) (PDF, 200KB), is a new form deputy collectors or retail dealers can use to claim a refund if they paid security on propane at the full applicable rate and sold it partially exempt to an eligible greenhouse grower
  The following bulletins have also been updated to include reference to these new forms:
  • Bulletin CT 002, Carbon Tax Refunds for Purchasers (PDF, 190KB)
  • Bulletin MFT-CT 001, Fuel Sellers (PDF, 240KB)
  • Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers (PDF, 160KB)
• March 1, 2024
  FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) (PDF, 320KB) has been revised to allow applicants to indicate if they would like to use the Tobacco and Fuel Tax Exemption Simplification (TAFT) system.

Tobacco tax

• March 1, 2024
  FIN 262, Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR) (PDF, 320KB) has been revised to allow applicants to indicate if they would like to use the Tobacco and Fuel Tax Exemption Simplification (TAFT) system.

For more information, visit the BC government website.

BC Securities – Policies & Instruments
The following policies and instruments were recently published on the BCSC website:

• 23-333 – Order Protection Rule: Market Share Threshold Effective as of April 1, 2024

For more information, visit the BC Securities website.

Hazardous Spill Management Audit Published
On February 27, the Office of the Auditor General of British Columbia released the report Managing Hazardous Spills in B.C. The audit examined the Ministry of Environment and Climate Change Strategy's management of hazardous spills. The audit found that the ministry assessed, monitored and reviewed high-risk incidents and that compliance and enforcement staff acted when potential non-compliance was identified. However, it also found several issues, such as the out-of-date provincial-level plan for responding to a major spill, lack of consistent notification for First Nations communities when hazardous spills occurred, not meeting the requirement to report on the effectiveness of the spill response plan, and not recovering substantive costs. The report included nine recommendations, which have been accepted by the ministry. Read the full report here.

B.C. Scraps Controversial Plan to Share Public
Land Decision-Making with First Nations
The British Columbia government is scrapping a plan that was to allow shared decision-making with First Nations about the use of public land, which was part of the province's work to align its laws with the United Nations Declaration on the Rights of Indigenous Peoples.

A statement from Nathan Cullen, B.C.'s minister of water, land and resource stewardship, says the province has decided not to proceed with proposed amendments to the Land Act after holding a series of meetings with stakeholders.

Cullen says he spoke with more than 650 people representing sectors including mining, forestry, oil and gas, tourism, hunting and agriculture, and the "vast majority" told him they want to be part of making reconciliation work.

But he says officials also heard they need to "take the time to further engage with people and demonstrate the real benefits of shared decision-making in action." Read the National Post article.

Environmental Appeal Board Emphasizes the Importance of
Articulating Aboriginal Rights Early in the Consultation Process
On December 12, 2023, the British Columbia Environmental Appeal Board ("EAB") released its decision in Tŝilhqot'in National Government v. Director, Environmental Management Act, 2023 BCEAB 37. This decision stems from a 2019 amendment to Gibraltar Mines Ltd.'s permit (the "Amendment") authorizing a temporary increase in the volume of effluent discharge.

The Tŝilhqot'in National Government ("TNG") appealed the Amendment on two grounds:

• The Crown breached its constitutional duty to adequately consult and reasonably accommodate the Tŝilhqot'in Nation before issuing the Amended Permit
• The Amended Permit was not adequately protective of human health and the environment, as required by section 16(1) of the Environmental Management Act.

The EAB dismissed the appeal on both grounds. The EAB found that: a) the Crown had fulfilled the duty to consult, and that it was not required to make further inquiry and engage in further consultation with respect to the principle of non-degradation that was raised at a late stage in the consultation process; and b) the Amendment was adequately protective of the environment when relevant factors were considered. Read the full article by Kerry Kaukinen and Samuel Geisterfer with Fasken Martineau DuMoulin LLP.

Federal Court Sides with ENGOs on Expanding
Habitat Protection for Endangered Birds
A federal court justice has ruled in favour of environmental groups that challenged the Canadian government for failing to adequately safeguard the habitats of endangered migratory birds.

Lawyers from the environmental law charity Ecojustice were in court last fall to represent Sierra Club BC and the Wilderness Committee, contending that the government had failed to fulfill its obligations under the Species at Risk Act. Read the full article by Mika Pangilinan in the Canadian Lawyer.

Government Actions Regulation Order
The following Orders/Notices were recently posted and signed under the authority of the Government Actions Regulation 582/2004 impacting Ungulate Winter Ranges & Wildlife Habitat Areas.

• Notice is hereby given that Ungulate Winter Range (UWR) U-4-002 in the Rocky Mountain Natural Resource District and Selkirk Natural Resource District is established for mountain goat in the Kootenay Boundary Region. The Order was signed on February 27, 2024 under the authority of sections 9(2) and 12(1) and 12(2) of the Government Actions Regulation (B.C. Reg. 582/2004) of the Forest and Range Practices Act and section 31 of the Environmental Protection and Management Regulation (B.C. Reg. 200/2010) of the Energy Resource Activities Act. Details of the Order may be obtained from the Ecosystems Section, Kootenay Boundary Region, Ministry of Water, Land and Resource Stewardship, No. 401 - 333 Victoria Street, Nelson, BC V1L 4K3. The Government Actions Regulation Order, accompanying maps, and spatial files may also be obtained from: https://www.env.gov.bc.ca/wld/frpa/uwr/approved_uwr.html [fe29]
• Notice is hereby given that Wildlife Habitat Areas (WHAs) 4-313, 4-314 and 4-320 in the Selkirk Natural Resource District are established for wolverine in the Kootenay Boundary Region. The Order was signed on February 6, 2024 under the authority of sections 9(2) and 10(1) of the Government Actions Regulation (B.C. Reg. 582/2004) of the Forest and Range Practices Act and section 30 of the Environmental Protection and Management Regulation (B.C. Reg. 200/2010) of the Energy Resource Activities Act. Details of the Order may be obtained from the Ecosystems Section, Kootenay Boundary Region, Ministry of Water, Land and Resource Stewardship, 401 - 333 Victoria Street, Nelson, BC V1L 4K3. The Government Actions Regulation Order, accompanying map, and spatial files may also be obtained from: https://www.env.gov.bc.ca/cgi-bin/apps/faw/wharesult.cgi?search=show_approved [fe15]

Inaccurate Data on Forest Fuels May
Stoke B.C. Wildfires, Study Finds
Wildfire fighting and forest management decisions are potentially being hampered by inaccurate government data that misrepresents forest fuel loads in British Columbia's Interior, a new study has found.

The B.C. government says the provincial wildfire service is working with the study's lead author and others to close the data gap, which involves "mismatches" between remotely-sensed mapping, forest fuel classifications, and observations on the ground.

"These mismatches make it difficult for fire managers to accurately determine expected fire behaviour before an event occurs," the researchers say in the study published in the peer-reviewed journal Fire Ecology last month.

The mismatches may also result in failure to identify at-risk areas that would benefit from work to mitigate the fuel buildup, the paper says. Read the BIV article.

Novel and Justiciable
Two lawsuits against the federal government have been allowed to proceed, marking a major moment for climate change litigation in Canada.
Long-shot legal actions – "novel claims," to use the phrase preferred by judges – sometimes pay off in ways no one expected.

Back in December, the Federal Court of Appeal issued a unanimous decision to revive two challenges of federal government climate policy – one brought by 15 young people from across Canada (the La Rose claim) and one brought by two groups that form part of the Wetʼsuwetʼen First Nation (the Misdzi Yikh claim). Both claims accused the federal government of violating the plaintiffs' section 7 and 15 Charter rights by failing to address the threat of climate change.

The Federal Court rejected both claims without leave to amend on the grounds that they were not justiciable – that they were asking judges to rule on political questions beyond the legitimate authority of the courts. Read the full article by Doug Beazley in the CBA National magazine.

Public Invited to Comment on
Kispiox Timber Supply Area
People are encouraged to have their say about potential changes to the next timber supply review for the Kispiox Timber Supply Area (TSA) by submitting comments before April 13, 2024.

Public comment is sought for the recently released Kispiox Timber Supply Area discussion paper. The paper provides the results of a timber supply analysis and describes the geography, natural resources and current forest-management practices. This information will be used by B.C.'s chief forester to determine how much timber can be harvested in the TSA annually, which is known as the allowable annual cut (AAC).

Before setting the new AAC, the chief forester will also consider input and feedback from First Nations, industry and community members. Additionally, the impacts of current legal requirements and demonstrated forest-management practices on the timber supply will be examined, along with relevant economic, environmental and social factors for the local area and province. Read the government news release.

B.C. Seeks Public Input on Proposed
Hunting Regulation Updates
All people in British Columbia are invited to provide input on proposed changes to hunting regulations through public engagement sessions from Feb. 20 until March 22, 2024.

Every two years the Province reviews regulations and proposes changes as necessary. Proposed amendments are made to support economic and recreational opportunities, respect First Nations' harvest rights and sustainably manage B.C. wildlife. Proposed updates are developed regionally with local input.

As many as 50 proposed regulation amendments are under consideration for 2024, covering a range of topics, such as adjustments to seasons (length, start and end times) and motor-vehicle restrictions. Read the government news release.

Environmental Appeal Board Decisions
The following Environmental Appeal Board decisions were made recently:

Environmental Management Act

• Pacific Coast Renewables Corp. (formerly Net Zero Waste Abbotsford Inc.) v. Director, Environmental Management Act [Final Decision – Administrative Penalties Varied; Appeal Granted in Part]

Water Sustainability Act

• Eifar and Jolene Zielke v. Assistant Water Manager [Dismissal Order – Appeal Dismissed]

Visit the Environmental Appeal Board website for more information.

Forest Appeals Commission Decisions
The following Forest Appeals Commission decision was made recently:

Wildfire Act

• Christopher and Sarah Matthews v. Government of British Columbia [Final Decision – Order Varied]

Visit the Forest Appeals Commission website for more information.

Canadian Pharmacare Legislation Has Arrived
Earlier this month, the NDP and the Liberals announced a deal to introduce the first piece of a national pharmacare program providing federal funding for medications for Canadians. That legislation, the Pharmacare Act, was tabled on February 29, 2024 and can be found here.

For Now Limited Scope - Only Diabetes and Contraceptive 
The legislation provides the Minister of Health with the power to make payments to a province or territory to increase any existing public pharmacare coverage for specific diabetes and contraceptive drugs if the Minister has entered into an agreement with that province or territory to do so. The coverage provided by the province or territory must, in turn, be “universal, single-payer, first-dollar coverage”. In other words, the legislation will not allow for any province or territory to receive this funding if that province or territory’s coverage plan involves any out-of-pockets costs to Canadians receiving the benefit.

Read the full article by David Tait, Fiona Legere, Dorothy Charach and Bohdana Tkacuk, with McCarthy Tétrault LLP.

BC Sets Nurse-to-Patient Ratios for
6 Areas of Hospital Care
British Columbia's Ministry of Health has established nurse-to-patient ratios that will be used in hospitals across the province to improve workload standards. The new standards set the minimum number of nurses required for six specific areas of care, including general medicine and intensive care. With this move, BC becomes the first province in Canada to implement minimum nurse-to-patient ratios. It also makes good on a provincial commitment to the BC Nurses' Union (BCNU), with minimum ratios a key plank of contract negotiations last year. Read the CBC article.

BC Woman Wins Provincial Court Case against Dentist for
Unauthorized and Negligent Dental work
The BC Provincial Court has ruled in favour of Marie Harrison, awarding her compensation for severe pain and suffering due to unauthorized and negligent dental work performed by Dr. Kyle Nawrot. The court’s judgment in Harrison v. Nawrot, 2024 BCPC 22 highlighted the critical issues of consent and adherence to professional standards in healthcare. Marie Harrison experienced months of physical and emotional distress, including severe pain, inability to eat properly, and social withdrawal due to the unsightly condition of her teeth post-treatment by Dr. Nawrot. Read the full article by Angelica Dino on Canadian Lawyer.

How Long of a Delay?
For now, it appears Canadians will have to wait, at least until after the next election cycle, but the word from the Minister of Justice is that it will happen. "There's nothing more consequential or significant than deciding the context, circumstances, and timing of someone's passing," Virani said in a recent CBA National podcast interview. "That is, by definition, a decision that you cannot return from. So we're going to make absolutely certain that we're ready to do it in a manner that's appropriate." The Trudeau government has hurried passage of Bill C-62, which aims to delay the expansion for another three years, through the House of Commons and is trying to get it through the Senate. A first extension was voted last year to allow enough time for provincial healthcare systems to get ready. Read the full article by Dale Smith on CBA National.

BC Top Court Upholds Pause on Law
Restricting Public Drug Use
BC's top court has rejected the province's attempt to appeal a pause on a law restricting illicit substance use in many public spaces. The pause was imposed during a legal challenge of that law, launched by drug user advocates. The Court of Appeal decision on the case brought by Public Safety Minister Mike Farnworth was issued on Friday [March 1], a ministry spokesperson confirmed. The ruling was issued orally by Justice Ronald Skolrood, according to a lawyer representing the Harm Reduction Nurses Association, which launched the constitutional challenge. Read the CBC article.

Federal Court of Appeal Addresses Patentability of
Methods of Medical Treatment in Canada
Methods of medical treatment are considered to be an exception to patentable subject matter in Canada. However, it is acknowledged that the exception has no explicit statutory basis, and the supporting jurisprudence is both unclear and contradictory. The Court has recently characterized the jurisprudence on point as "inconsistent" and deserving of "deep analysis," and 2015 the Federal Court of Appeal (FCA) called for "full consideration" of the status quo by it or the Supreme Court "in a case where the issue is squarely raised on the facts." Over time, the exception as it relates to patents claiming the use of a dosage regimen in the treatment of a disease has evolved to distinguish claims covering fixed dosages and intervals (patentable subject matter) from claims covering a range of dosages and intervals (unpatentable subject matter). This distinction has come under scrutiny in recent years. Read the full article by Alex Gloor and Adam Heckman with Gowling WLG.

Reflecting the Current Landscape: New Doctors of 
BC Policy on Substance Use Care in BC
from Doctors of BC:
Harmful substance use remains one of the most challenging public health crises in BC, despite meaningful steps taken by the provincial government and other partners to address this issue. As part of Doctors of BC’s ongoing advocacy work in this area, we have developed a new policy paper that expands upon previous recommendations to build a better substance use system of care that reduces stigma, prevents or minimizes substance use harms, and enables all British Columbians to access the care and services they need when and where they need it. Our new policy paper, Improving Substance Use Care and Prevention in BC, reflects the current substance use landscape in BC, including current research and an expanded view of substance use to include both legal and illegal substances. Read the full article.

BC Government to Pay for One Round of In-Vitro
Fertilization (IVF) Starting in 2025
Exciting news for hopeful parents-to-be in British Columbia! The recent announcement in the BC Budget 2024-2025 reveals that the province will now cover the costs of one cycle of in vitro fertilization (IVF) for individuals and couples looking to begin or expand their families. This decision marks a significant step forward in reproductive healthcare accessibility, and has implications that extend into the legal realm of fertility rights and regulations. Read the full article by Chantal M. Cattermole and Jeannette Aucoin with Clark Wilson LLP.

BC Supreme Court Rules in Favour of Obstetrician in
Preterm Birth Medical Negligence Case
The Supreme Court of British Columbia has dismissed a medical negligence claim against Dr. Loida Rivera, an obstetrician and gynecologist. The lawsuit was initiated by “A.G.” through his mother and litigation guardian, Li Qu, following A.G.'s preterm birth at just over 25 weeks of gestation and the subsequent medical complications he suffered, including "short gut syndrome." Li Qu visited Dr. Rivera the day before A.G.'s birth, presenting symptoms that could indicate a risk of preterm delivery. The court focused on whether Dr. Rivera met the professional standard of care and if any breach of that care resulted in A.G.'s medical issues. In A.G. v Rivera, 2024 BCSC 242, the court concluded that Dr. Rivera adhered to the applicable standard of care throughout her treatment of Li Qu. Read the full article by Angelica Dino on Canadian Lawyer.

BC Naturopaths Call on Province to Allow
Them to Prescribe Safer Supply Drugs
Naturopaths in B.C. are calling on the provincial government to expand their prescription capabilities to safer supply drugs, with dozens enrolling in online training with an addiction support program. BC Naturopathic Doctors said in a news release Thursday [February 15th] more than 250 of its members are signed up for the BC Centre for Substance Use's provincial opioid addiction treatment support program. Read the CTV article.

Employment Standards Amendment Act, 2024
Introduced [Minimum Wage]
Bill 2, the Employment Standards Amendment Act, 2024, was introduced on February 26. The Bill proposes amendments to the Employment Standards Act to raise the minimum wage in BC from $16.75 to $17.40 per hour, representing a 3.9% increase that is consistent with the average inflation rate in 2023. The minimum rates for residential caretakers, live-in home-support workers and camp leaders will receive the same 3.9% increase. These increases will take effect on June 1, 2024. The minimum piece rates for hand-harvested crops will also increase by 3.9% on December 31, 2024.

The amendments will allow future increases to all minimum rates to be automatically determined by the previous year's average inflation rate for BC. Most wage increases will occur on June 1 of each year, except for agricultural piece rates, which will increase on December 31 of each year to ensure crop producers are not required to adjust wages during the harvesting season.

Accessibility Plan Due June 1, 2024 for Small
Federally-Regulated Private Sector Entities
June 1, 2024 is the compliance date for small federally-regulated private sector entities, with between 10 and 99 employees, to publish their first accessibility plans, as required by the Accessible Canada Regulations (the "Regulations"). An accessibility plan, which must be prepared following consultation with persons with disabilities, is a document outlining a federally-regulated entities' plans to remove barriers to accessibility in several areas, including employment (Act, s. 5(a)). As it relates to employment, small federally-regulated private sector employers will, for example, need to consider how to make their employment practices and hiring processes more accessible (Regulatory Impact Analysis Statement). Failure to comply with the Regulations can result in penalties, including monetary penalties. Read the full article by Michael Watt and Sarah Richmond with Alexander Holburn LLP.

Canadian Human Rights Tribunal Recognizes Workplace &
Community Harms Associated with Deadnaming
The Complainant – who identifies as a transgender man, using he/him/his pronouns – was assigned another name at birth, which he had not been able to legally change. Throughout the course of his employment with the Respondent business owner in a small town, he was repeatedly deadnamed (that is, referred to by his birth name) misgendered and asked invasive questions with respect to being transgender by each of the named Respondents.

The Complainant alleged that the Respondents refused to use his correct pronouns and name, instead misgendering and deadnaming him consistently throughout his employment. The Complainant also alleged that even after educating the Respondent business owner about the potential dangers of being outed as a trans person in a small town, the Respondent continued to do so. Read the full article by Grace McDonell with Fasken Martineau DuMoulin LLP.

"I Can Terminate You at Any Time"
Makes Termination Clause Void
In Dufault v. The Corporation of the Township of Ignace, 2024 ONSC 1029, Justice Pierce reviewed the following without cause termination clause:

"The Township may at its sole discretion and without cause, terminate this Agreement and the Employee's employment thereunder at any time upon giving to the Employee written notice as follows:

(i) the Township will continue to pay the Employee's base salary for a period of two (2) weeks per full year of service to a maximum payment of four (4) months or the period required by the [Ontario] Employment Standards Act, 2000 whichever is greater. This payment in lieu of notice will be made from the date of termination, payable in bi-weekly installments on the normal payroll day or on a lump sum basis at the discretion of the Township, subject at all times to the provisions of the Employment Standards Act, 2000."

Read the full article by Barry Fisher, published on Barry Fisher's Employment Law Blog.

Summary of Important Changes to the Canada Labour Code in 2023
and Early 2024 All First Nations Employers Need to Know About
The Canada Labour Code is the key governing legislation for federally regulated employers, including First Nations. In 2023, there were 5 significant amendments to the Canada Labour Code that all First Nations employers should be aware of. As a result of the amendments, First Nations employers now have a statutory duty to

1. reimburse reasonable employee expenses,
2. provide employment statements,
3. ensure persons under 18 years of age are not employed in certain work scenarios,
4. make Ministry materials available, and
5. supply menstrual products in the toilet room.

Read the full article by Lisa Harris, Tolu Kolawole and Jessica Proudfoot with Woodward & Company LLP.

Company Terminates Employee During a
Medical Leave Without Discrimination
In Complainant v. Company and others, 2024 BCHRT 23, The Tribunal dismissed an employee's human rights complaint alleging discrimination on the basis of sex and a physical disability after being terminated while on a medical leave.

The complainant, a female carpenter, was employed with a general contractor company for 11 months before being terminated. At the time she was the only female carpenter and was initially given a raise and increased responsibilities to be a lead carpenter within a short period of time. However, over time there were some concerns about her performance and the company had changed her role back from lead carpenter to carpenter. Read the full article by Brett Weninger with Harper Grey LLP.

'We Have Gotten Addicted to
Temporary Foreign Workers'
Immigration Minister Marc Miller is looking to lower Canada's dependence on temporary foreign labour and international students.

"We have gotten addicted to temporary foreign workers," said Miller, as reported in an article by Bloomberg.

The immigration minister had introduced a limit on foreign student visas in the previous month and it set to make further changes soon, which will restrict students' off-campus work hours as well as reviewing the temporary foreign worker program. Read the full article by Abigail Adriatico in the Canadian HRReporter.

New Bill 7 Aims to Reduce Poverty
The Social Development and Poverty Reduction Statutes Amendment Act, 2024, 2024 Bill 7, tabled on March 5, will amend the Employment and Assistance Act, the Employment and Assistance to Persons with Disabilities Act and the Poverty Reduction Strategy Act, to continue the Province's commitment to poverty reduction, reconciliation and inclusive economic recovery. Changes to the Poverty Reduction Strategy Act will set new 10-year targets to reduce poverty by 60 percent, child poverty by 75 percent and senior poverty by 50 percent, to be supported by BC's new Poverty Reduction Strategy, which will be released in spring 2024. Updates to the the Employment and Assistance Act and the Employment and Assistance to Persons with Disabilities Act will minimize barriers for people who receive income assistance or disability assistance by improving their access to supports and employment. The Bill introduces a new approach to employment that will assess people after they start receiving assistance to determine what supports they need to work towards employment. The amendments will also ensure legislation aligns with the Province's commitments under the Declaration on the Rights of Indigenous Peoples Act by incorporating Indigenous experience and knowledge of poverty and well-being into ongoing poverty reduction efforts and the 2024 Poverty Reduction Strategy.

Rickety, Ramshackle, Rumbling
Trucks Rolled Off the Road
The motoring public may feel a bit better for awhile, knowing that 70 unsafe trucks are no longer on Metro Vancouver roads. A multi-agency crackdown and inspection blitz, including both Delta Police and RCMP BC Highway Patrol, saw 87 trucks inspected during a safety check stop, Feb. 20 in Abbotsford. Out of those 87 vehicles, 70 were pulled off the road, hooked up to tow truck and hauled away. Another 268 safety violations were found. Read the BIV article.

BC Supreme Court Orders Full Compensation
for Victim in Three-Car Collision
The BC Supreme Court has awarded damages to Amy Danks, a rear-end collision victim involving three vehicles, establishing full liability on Ming Zhang, the driver responsible for initiating the collision.

The court noted in Danks v Middelveen, 2024 BCSC 174 that Amy Danks was a vibrant individual known for her athletic competence and role in establishing a successful childcare business before the accident. The collision, however, marked a significant turning point in her life. Sustaining severe injuries, Danks was plunged into a relentless struggle with chronic pain, a battle that extended beyond physical affliction to encompass substantial psychological trauma. This suite of challenges translated into daily headaches, pervasive pain, and a profound impact on her mental health, consequently affecting her social interactions, familial relationships, and professional aspirations. Read the full article by Angelica Dino, published in the Canadian Lawyer magazine.

Should Mobility Scooters and Wheelchairs
Be Allowed in B.C. Bike Lanes?
The province has amended the Motor Vehicle Act to allow mobility aids in bike lanes but it hasn't created regulations to bring them into effect.
The Capital Regional District transportation committee wants the province to make regulatory changes that would allow motorized wheelchairs and lightweight electric vehicles to use bike lanes.

At a meeting last week, Victoria city Coun. Dave Thompson put forward a successful motion asking the CRD board to advocate to the provincial government to consider amending the Motor Vehicle Act to allow electric wheelchairs and mobility scooters. The motion was amended to include other "micromobility" devices, defined in a CRD report as "lightweight electric vehicles operated at low speeds such as e-bikes and electronic kick scooters." Read the BIV article.

Despite Popularity, E-Scooters Still Illegal in Much of B.C.
E-scooters currently only permitted in cities participating in provincial pilot program
Every day, Victoria resident Sammy Pullen gets on her electric kick scooter so she can do her job. Pullen reads gas meters for a living, and travels about 25 kilometres a day. More than a year ago, a repetitive strain injury left her searching for alternatives to get around.

"An e-scooter seemed to be the ideal solution," she told CBC News. "It's a job saver."

Pullen can easily fit the scooter in her car to get to work. And unlike an e-bike, she can quickly jump on and off. Across the province, people like Pullen are increasingly seeing the benefits of micro-mobility transportation like electric kick scooters and even electric unicycles.

Despite their popularity, these devices remain illegal across much of B.C. — except for the handful of cities taking part in a pilot program to test how the province might alter the Motor Vehicle Act to account for e-scooters specifically. Read the CBC article.

CVSE Bulletins & Notices
The following documents were posted recently by CVSE:

• Compliance Circular 01-2024 – Review of Permit Conditions for Carriers Transporting Oversize Loads
• CVSE1001 – Routes Pre-Approved for 5.0 m OAW
• NSC Bulletin 02-2023 – Publication of Carriers Cancelled for Cause
• CVSE1000 – General Permit Conditions to 4.4 m OAW (Guide to Using the CVSE1000)

For more information on these and other items, visit the CVSE website.

Passenger Transportation Board Bulletins
The following updates were recently published by the BC Passenger Transportation Board:

News and Updates

• The Passenger Transportation Board is moving
  The Passenger Transportation Board (Board) has been advised by the Ministry of Transportation and Infrastructure that, as of April 1, 2024, the Board will move to the Ministry of Attorney General. Read the full notice.

Applications Received

• 18485-23 – 0772021 BC Ltd. (Hope Taxi)
• 19063-23 – Transfer from Eby's Business Services (1995) Ltd. to Island Elite Transportation Services Ltd.
• 19441-24 – Jasbir Singh Dhaliwal (Capital Limos)
• 19562-24 TNS – Tyler Joshua Eardley (Go Ride)
• 19160-23 – Mount 7 Taxi Ltd.
• 19299-23 – Terravino Wine and Shuttle Inc.
• 19464-24 – Dara's Dolphins Transportation Services Ltd.
• 19104-23 – 1697692 Alberta Ltd (Crew Haulers)
• 19321-23 – Hoco Properties Inc. (Prestige Treasure Cove Resort)
• 19528-24 – Coquitlam Taxi (1977) Ltd.

Application Decisions

• 19613-24 PS TOP – Corporate City Limousine Services Ltd. [Approved]
• 18936-23 – Bhangu Bross. Transportation Ltd. [Refused]
• 19054-23 – Gurmit Singh Kailley (LimoMe) [Approved]
• 19663-24 PS TOP – Vanride Shuttle Services Ltd. [Approved]
• 18756-23 – White Elephant Holdings Ltd. [Refused]

Visit the Passenger Transportation Board website for more information.

Changes Coming to Workplace 
First Aid Requirements
On November 1, 2024, amendments to the Occupational Health and Safety (OHS) Regulation relating to occupational first aid will come into effect. The changes mean employers across the province will need to review their current first aid plans and make necessary adjustments.
“The current first aid requirements in the OHS Regulation were enacted in 2004 and have been in place for over 20 years with minimal  updates,” says senior prevention advisor Angélique Prince. “These updates reflect the learnings from two decades of consultation, education, and enforcement across British Columbia. They also recognize remote or less-accessible workplaces created by the unique geography of our province. We believe the amendments will enhance first aid across B.C. and help keep workers safe.” Read the full article by Tanya Colledge in the Spring 2024 issue of WorkSafe Magazine.

Heat Stress Management Standard for   
Construction Industry
ASSP looks to fill regulatory gap in U.S. with science and practices that can be applied in Canada
The American Society of Safety Professionals (ASSP) recently unveiled the first national voluntary consensus standard specificallydesigned to combat heat stress in construction and demolition operations. This pioneering standard, ANSI/ASSP A10.50-2024, addresses a critical gap in worker safety regulations, providing a comprehensive guide for employers to safeguard their workforce against the dangers of heat exposure. Read the full article by Shane Mercer, published on Canadian Occupational Safety.

BC Paper and Pulp Mill Worker  
Electrocuted in the Workplace
One worker died 12 days after he was electrocuted at the Canfor Intercontinental paper and pulp mill in British Columbia, according to a report. The incident happened in Prince George on Jan. 31. On that day, 45-year-old Gary Lefebvre was operating an electric hoist attached to an overhead monorail, CKPG News reported, citing details from WorkSafeBC. The worker was holding the control pendant and leaning on a metal guardrail to view the area of the lift when they collapsed. “An exposed 347-volt conductor was subsequently found on the electric hoist power cable in close proximity to where the worker had been,” according to WorkSafeBC. Read the full article by Jim Wilson with Canadian Occupational Health and Safety.

BC Budget 2024 – Real Estate Tax Highlights 
On February 22, 2024, British Columbia’s 2024 Budget was introduced. Included in the Budget are the following measures relating to real estate taxes:

[1] New Home Flipping Tax: The home flipping tax will apply to income from the sale of certain residential property sold on or after January 1, 2025 that was owned for less than 2 years. The tax rate will be 20% for properties sold within 365 days of acquisition, with a declining rate for properties sold within 366 – 730 days of acquisition. 

Draft legislation for this tax is not yet available, but it is expected to: Read the full article by Nicholas R. Shon and Max Walker from Lawson Lundell LLP.

It's About Time: The Potential Unintended Impact of the Short-Term
Rental Accommodations Act on Residential Tenancies
In October 2023, the BC Government passed new legislation aimed at better managing short-term accommodation operations across the province, and improving British Columbians’ access to long-term rental housing stock. The aptly named Short-term Rental Accommodations Act is set to break new ground on the following key areas over the next two years:

1. Increasing fines and enforcement tools for local governments;
2. Converting short-term accommodations into long-term housing;
3. Developing a provincial registry and reporting requirements for short-term accommodation operations; and
4. Creating new provincial rules and enforcement powers over the short-term accommodation market.

The impact of the Short-term Rental Accommodations Act and its accompanying regulations (many yet to be developed) remains to be seen. However at the outset, the legislation’s broad definition of “short-term rental accommodation” may have the unintended consequence of capturing various forms of residential tenancies.

The Long and Short of It
The definition of “short-term rental accommodation service” under the Short-term Rental Accommodations Act means: the service of accommodation in the property of a property host, in exchange for a fee, that is provided to members of the public for a period of time of less than 90 consecutive days or another prescribed period, if any, but does not include a prescribed accommodation service.

Read the full article by Lisa Mackie with Alexander Holburn LLP.

Fees Removed from Land Owner Transparency 
Registry (April 1st , 2024)
Investigating and accessing information about land ownership in BC is about to get easier for law enforcement agencies, journalists and researchers with the elimination of search fees for the Province’s Land Owner Transparency Registry (LOTR). “Money laundering fuels the toxic-drug crisis and gang violence on our streets and takes away housing from hard-working British Columbians who play by the rules – and we’re fighting back,” said Katrine Conroy, Minister of Finance. “Through the registry, we’re shining a light on hidden property ownership and money laundering in the housing market, and now we’re strengthening that work to detect and fight tax evasion, money laundering, and other criminal activity in BC” The Province and the Land Title and Survey Authority of British Columbia (LTSA) are collaborating to improve transparency by allowing search of LOTR records at no cost as of April 1, 2024. The current fee is $5.25 per record. Read the full government news release.

One Down, Three to Go: Foreign Ownership Ban on   
Residential Property Extended to January 1, 2027
On February 4, 2024, the federal government announced its intention to extend, by two years, the ban on foreign ownership of residential property, which first came into force on January 1, 2023. Under subsection 237(2) of the Budget Implementation Act, 2022, No. 1 (the “Budget Implementation Act”), the ban was originally set to be repealed on January 1, 2025 (meaning that, as of January 2, 2025, non-Canadians under the meaning of the Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235 (the “Prohibition Act”) would again be able to purchase residential property in Canada). While the federal government has not yet introduced a bill that amends the Prohibition Act, or the language in subsection 237(2) of the Budget Implementation Act to extend the date on which the Prohibition Act is repealed to January 1, 2027, it is expected that the federal government will do so, sometime this year. Read the full article by Peter M. Tolensky and Jessica H. Chung with Lawson Lundell LLP.

BC Supreme Court Cancels Certificates of Pending
Litigation against Surrey Properties
In a recent decision, the BC Supreme Court has ordered the cancellation of Certificates of Pending Litigation (CPLs) registered against three parcels of real property in Surrey, British Columbia. In Yu v 1020590 B.C. Ltd., 2024 BCSC 179, the defendant, 1077065 B.C. Ltd., challenged the viability of the plaintiffs' claim to an interest in the properties based on the provisions of the Land Title Act. Read the full article by Angelica Dino on Canadian Lawyer.

BC Makes Dramatic Changes to Housing Legislation:
What Does it Mean for Developers?
Through various pieces of new legislation, British Columbia (the "Province") is pursuing some of the most significant changes to housing policy in decades. Developers can expect their negotiations with municipalities for development approval of residential projects to be significantly affected by the following:

• Housing Statutes (Residential Development) Amendment Act, 2023 (“RDAA”);
• Housing Statutes (Development Financing) Amendment Act, 2023 (“DFAA”); and
• Housing Statutes (Transit-Oriented Areas) Amendment Act, 2023 (“TOAA”).

Read the full article by Edward L. Wilson, Chelsea Colwill with Lawson Lundell LLP.

BC Supreme Court Dismisses Lawsuit Involving Unauthorized    
Construction in a Residential Unit
The Supreme Court of British Columbia has dismissed a lawsuit filed by a plaintiff against McCormack & Company Law Corporation and the City of Richmond, including Mayor Malcolm Brodie. The court found the lawsuit to lack merit, striking the plaintiff's notice of civil claim in full without the possibility of amendment and mandating the plaintiff to cover lump sum special costs for the defendants. The case originated from disputes over the ownership and eventual loss of a residential strata unit in Richmond, BC. The plaintiff had lodged claims alleging misconduct by the Strata, the Law Corporation representing the Strata, and city officials. The plaintiff sought various forms of relief, including damages and legal declarations asserting wrongful actions. Read the full article by Angelica Dino on Canadian Lawyer.

Owners Beware? An Update from the BC Court of Appeal
We previously summarized the decision of Centurion Apartment Properties Limited Partnership v. Loco Investments Inc, 2022 BCSC 2273, wherein the BC Supreme Court granted an application for summary dismissal of owners’ claims against structural consultants in negligence for dangerous defects on the basis that, due to the construction contracts entered into, there was no duty of care owing to the owners. This decision was appealed. The BC Court of Appeal recently set aside the lower court decision, finding that a prima facie duty of care did exist between the owners and the structural consultants. The decision can be found here. Read the full article by Rosalie A. Clark and Kim Do   with Clark Wilson LLP.