| Contents |
|---|
| Section |
| | 1 | Definitions and interpretation |
| Part 1 — Income Tax |
| | Division 1 — Liability for Tax |
| | 2 | Liability for tax |
| | 3 | Repealed |
| | Division 2 — Individual Income Tax |
| | 4 | Definitions |
| | 4.1 | Amount of tax payable |
| | 4.2 | Deductions |
| | 4.3 | Personal credits |
| | 4.301 | BC tax reduction credit |
| | 4.31 | Age credit |
| | 4.32 | Pension credit |
| | 4.33 | Adoption expense credit |
| | 4.4 | Charitable and other gifts |
| | 4.5 | Medical expense credit |
| | 4.51 | Credit for mental or physical impairment |
| | 4.52 | Indexing |
| | 4.6 | Tuition credit |
| | 4.61 | Education tax credit |
| | 4.62 | Unused tuition and education tax credits |
| | 4.63 | Credit for interest on student loan |
| | 4.64 | Credit for EI premium and CPP contribution |
| | 4.65 | Transfer of unused credits to spouse or common-law partner |
| | 4.66 | Tuition and education credits transferred |
| | 4.67 | Transfer of unused credits to parent or grandparent |
| | 4.68 | Minimum tax credit |
| | 4.69 | Dividend tax credit |
| | 4.7 | Overseas employment tax credit |
| | 4.71 | Foreign tax credit |
| | 4.72 | Supplementary credit for 2000 taxation year |
| | 4.721 | BC mining flow-through share tax credit |
| | 4.73 | Restrictions on credits: trusts |
| | 4.74 | Restrictions on credits: year of bankruptcy |
| | 4.75 | Restrictions on credits: income earned outside BC |
| | 4.76 | Restrictions on credits: part-year residents |
| | 4.77 | Restrictions on credits: non-residents |
| | 4.78 | Credits in separate returns |
| | 4.79 | Order of making deductions |
| | 4.8 | Minimum tax |
| | 4.81 | CPP/QPP disability benefits for previous years |
| | 4.82 | Qualifying retroactive lump sum pension payments |
| | 4.83 | Lump sum pension payment |
| | 4.84 | Tax on split income |
| | 4.85 | Apportionment of additional taxes |
| | 4.86 | Repealed |
| | 4.87 | Bankrupt individuals |
| | 5–7 | Repealed |
| | 7.1 | Repealed |
| | 8 | Refundable sales tax credit |
| | 8.1 | Low income climate action tax credit |
| | 9 | Definitions for BC Family Bonus |
| | 10 | BC Family Bonus |
| | 11 | Notice requirements and other rules about eligible individuals and their spouses or common-law partners |
| | 12 | BC Family Bonus cannot be attached or assigned |
| | 13 | BC Family Bonus regulations and forms |
| | 13.01 | Definitions for climate action dividend |
| | 13.02 | Climate action dividend |
| | 13.03 | Climate action dividend cannot
be attached or assigned |
| | 13.04 | Climate action dividend — general |
| | 13.05 | Climate action dividend — no further assessments, determinations or decisions |
| | 13.06 | Climate action dividend regulations |
| | 13.1 | Net employee investment tax credit |
| | 13.2 | Refunds to mutual fund trusts |
| | Division 3 — Corporate Income Tax |
| | 13.3 | Definitions |
| | 14 | Corporation income tax |
| | 14.1 | Corporate straddle provision |
| | 15 | Repealed |
| | 16 | Small business rate |
| | 17 | Two-year tax holiday for new small businesses |
| | 18 | Appeal of refusal or rescission of certificate of eligibility |
| | 18.1 | Order of making deductions |
| | Division 4 — Individual and Corporate Income Tax |
| | 19 | Repealed |
| | 19.1 | Logging tax deduction |
| | 20 | Political contributions |
| | 21 | Small business venture capital tax credit |
| | 22–24 | Repealed |
| | 25 | Qualifying environmental trusts: tax and tax credit |
| | 25.1 | Mining exploration tax credit |
| | 26 | Repealed |
| | 27 | Exemptions |
| | 28 | Repealed |
| | Division 5 — Returns, Assessments and Appeals |
| | 29 | Application of federal provisions — returns of income and assessments of tax |
| | 30 | Reassessment and amended return |
| | 31 | Installment payments: farmers and fishers |
| | 32 | Installment payments: other individuals |
| | 33 | Application of federal provision — payments by corporations |
| | 34 | Application of federal provisions — returns, payments and interest |
| | 35 | Refund for tax credits |
| | 36 | Amount on which installment calculated |
| | 37 | Application of federal provisions — failure to file return or corporate return and failure to provide information |
| | 38 | Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal |
| | 39 | Application of federal provisions — penalty for late or deficient installments |
| | 39.1 | Application of federal provisions — misrepresentation of tax matter by third party |
| | 40 | Application of federal provisions — refunds |
| | 41 | Application of federal provisions — objections to assessments and extension of time |
| | 42 | Appeal by taxpayer |
| | 43 | Reply |
| | 44 | Procedure |
| | 45 | Application of federal provisions — irregularities, extension of time and private hearings |
| | 46 | Court practice |
| Part 2 — Administration and Enforcement |
| | 47 | Application of federal provisions — administration, interest, garnishment and proceedings to collect |
| | 48 | Power to make regulations |
| | 49 | Application of federal provisions — debts to Her Majesty |
| | 50 | Application of federal provisions — certificates |
| | 51 | Warrant |
| | 52 | Application of federal provisions — acquisition of debtor's property |
| | 53 | Application of federal provisions — payment of money seized from tax debtor |
| | 54 | Application of federal provisions — seizure of goods |
| | 55 | Application of federal provisions — taxpayer leaving Canada or defaulting |
| | 56 | Application of federal provisions — withholding taxes |
| | 57 | Application of federal provisions — liability of directors |
| | 58 | Books and records |
| | 59 | Application of federal provisions — inspections, privilege, information returns and corporate execution |
| | 60 | Penalty |
| | 61 | Offence and penalty |
| | 62 | Application of federal provisions — further offences |
| | 63 | Powers of federal minister |
| | 64 | Communication of information and related offences |
| | 65 | Information-sharing agreements |
| | 66 | Application of federal provisions — liability of officer or agent of corporation |
| | 67 | Application of federal provisions — restriction on power of court |
| | 68 | Procedure and evidence |
| | 68.1 | Anti-avoidance rule |
| Part 3 — Collection of Tax |
| | 69 | Collection agreement |
| | 70 | Payments on account |
| | 71 | No action against persons withholding tax |
| | 72 | Relief of taxpayer |
| | 73 | Non-agreeing provinces |
| | 74 | Enforcement of judgments |
| Part 4 — Miscellaneous |
| | 75 | Appointments |
| | 76 | Delegation of powers |
| | 77 | Duty of officers of government to provide information |
| | 77.1 | Timber harvest information |
| | 78 | Costs and expenses |
| Part 5 — Film and Television Tax Credit |
| | 79 | Definitions and interpretation |
| | 80 | Basic tax credit |
| | 81 | Regional tax credit if principal photography begins before April 1, 2003 |
| | 81.1 | Regional tax credit if principal photography begins after March 31, 2003 |
| | 81.11 | Distant location regional tax credit |
| | 81.2 | Digital animation or visual effects tax credit |
| | 82 | Film training tax credit |
| | 82.1 | Production services tax credit |
| | 82.2 | Regional production services tax credit |
| | 82.21 | Distant location production services tax credit |
| | 82.3 | Digital animation or visual effects production services tax credit |
| | 83 | No credit available if section 17 deduction made |
| | 83.1 | May not claim both accredited production and eligible production credits |
| | 84 | Deemed payment |
| | 85 | Application for tax credit |
| | 86 | Eligibility certificate |
| | 87 | Completion certificate |
| | 87.1 | Accreditation certificate |
| | 88 | Revocation of certificates |
| | 89 | Notice of refusal or revocation |
| | 90 | Tax credit must be reimbursed |
| | 91 | Recovery of debt |
| | 92 | Reconsiderations and certification appeals |
| | 93 | Powers of audit |
| | 94 | Minister may require information regarding certificates |
| | 95 | Collection and sharing of information |
| | 96 | Power to make regulations |
| Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit |
| | 97 | Definitions |
| | 97.1 | Interpretation — taxation year of partnerships |
| | 98 | Refundable tax credit available |
| | 99 | Non-refundable tax credit available |
| | 99.1 | Credit amount in respect of a partnership |
| | 100 | Renunciation of tax credit |
| | 101 | Amalgamations and wind ups |
| | 102 | No credit available if section 17 deduction made |
| | 102.1 | Recapture of tax credit corporations |
| | 102.11 | Recapture of amounts — partnership |
| | 102.2 | Recapture rules do not apply to specified non-arm's length transfers |
| | 102.3 | Recapture of tax credit from non-arm's length purchasers — corporations |
| | 102.4 | Recapture of amounts from non-arm’s length purchasers — partnerships |
| | 102.5 | Recapture of tax credit by corporation in respect of a partnership |
| | 102.6 | Recapture of amounts — tiered partnership |
| | 103 | Filing requirements |
| Part 7 — British Columbia Manufacturing and Processing Tax Credit |
| | 104 | Interpretation |
| | 105 | Non-refundable tax credit available |
| | 106 | Partnerships |
| | 107 | Renunciation of tax credit |
| | 108 | Amalgamations and wind ups |
| | 109 | No credit available for year in which section 17 deduction made |
| | 110 | Filing requirements |
| Part 8 — Book Publishing Tax Credit |
| | 111 | Definitions and interpretation |
| | 112 | Book publishing tax credit |
| | 113 | Deemed payment |
| | 114 | Filing requirements |
| | 115 | Power to make regulations |
| Part 9 — Training Tax Credits |
| | Division 1 — Definitions |
| | 116 | Definitions |
| | Division 2 — Tax Credits for Individuals |
| | 117 | Application of this Division |
| | 118 | Basic tax credit for individuals |
| | 119 | Completion tax credit for individuals |
| | 120 | Enhanced tax credit for individuals |
| | Division 3 — Tax Credits for Employers |
| | 121 | Definitions for this Division |
| | 122 | Basic tax credit for employers |
| | 123 | Completion tax credit for employers |
| | 124 | Enhanced tax credit for employers |
| | 124.1 | Enhanced tax credit for employers — eligible apprentice |
| | 125 | Restrictions on credits: multiple employers |
| | 126 | Restrictions on credits: partnership |
| | Division 4 — Administration |
| | 127 | Deemed payment |
| | 128 | Filing requirements |
| | 129 | Powers of audit |
| | 130 | Collection and sharing of information |
| | 131 | Power to make regulations |