Esheria Regulatory Atlas

Tax law in Canada — British Columbia

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

316 matching statutes

• Canada — British Columbia

  Budget Measures Implementation (Employer Health Tax) Act, 2018

  1 provisions

  This document notes that the Act’s title was changed to the Employer Health Tax Act.

  Act or statute Open & Chat

• Canada — British Columbia

  Budget Measures Implementation (Residential Property (Short-Term Holding) Profit Tax) Act, 2024

  1 provisions

  This provision notes that the Act’s title was changed to the Residential Property (Short-Term Holding) Profit Tax Act.

  Act or statute Open & Chat

• Canada — British Columbia

  Economic Stabilization (COVID-19) Act

  1 provisions

  This Act gives temporary deadline relief for certain tax payments, filings, and remittances, and sets special rules for some municipal tax penalties and remittances.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Transitional Provisions and Amendments Act, 2013

  2 provisions

  This Part sets transition rules for when old Provincial Sales Tax Act sections continue to apply to transactions and services connected to April 1, 2013.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  8 provisions

  This regulation lists definitions and sets out many provincial sales tax exemptions for specified goods and uses.

  Regulation Open & Chat

• Canada — British Columbia

  Taxation (Rural Area) Act

  2 provisions

  This segment sets property tax rules, notice and payment deadlines, confidentiality limits, record-keeping duties, and several offences and penalties.

  Act or statute Open & Chat

• Canada — British Columbia

  Treaty First Nation Property Taxation Enabling Act

  1 provisions

  This Act lets qualifying treaty first nations impose property taxes on certain real property interests, subject to agreements, notice rules, exemptions, and reporting requirements.

  Treaty Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  1 provisions

  The regulation lets a direct seller refund or credit an independent sales contractor in several exclusive-product situations, and limits duplicate refund requests.

  Regulation Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  2 provisions

  This part gives tax exemptions for certain related-party transfers, leases, and software transactions, but only if the listed conditions are met.

  Regulation Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  2 provisions

  Eligible charities can get a refund of tax on qualifying medical equipment, and on related software used to run that equipment, if the equipment was bought with charity funds and used by a health facility to treat or diagnose patients.

  Regulation Open & Chat

• Canada — British Columbia

  Motor Fuel Tax Act

  5 provisions

  This provision sets tax rates for several fuels, limits when coloured fuel may be used or sold, and gives the director powers to authorize or control coloured-fuel activity.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  1 provisions

  This provision sets formulas for credits and refunds for certain vehicle licence and tax situations, and gives the Insurance Corporation of British Columbia and the director limited refund powers in specified cases.

  Regulation Open & Chat

• Canada — British Columbia

  Ports Property Tax Act

  1 provisions

  This Act lets the province designate eligible port property and caps municipal tax rates on designated Class 4 port property, with special rules for new investment and a compensation payment to certain municipalities.

  Act or statute Open & Chat

• Canada — British Columbia

  South Coast British Columbia Transportation Authority Act

  8 provisions

  This part sets up the transportation authority, gives it powers to run regional transit, and limits how others can operate independent transit services in the region.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  3 provisions

  This regulation lists many goods and situations that are exempt from provincial sales tax, including certain medical products, clothing, school supplies, publications, gifts, and some vehicles or property moved into or out of British Columbia.

  Regulation Open & Chat

• Canada — British Columbia

  Liquefied Natural Gas Project Agreements Act

  1 provisions

  This Act lets the minister make LNG project agreements that indemnify certain tax and regulatory costs, but only with required approvals and limits.

  Act or statute Open & Chat

• Canada — British Columbia

  Indian Self Government Enabling Act

  1 provisions

  The Act lets bands or Indian districts notify the minister about planned Indian land taxation laws, sets out ministerial notice-handling steps, and allows tax exemptions, service-contract arrangements, and related regulations for certain Indian land areas.

  Act or statute Open & Chat

• Canada — British Columbia

  Budget Measures Implementation (Speculation and Vacancy Tax) Act, 2018

  1 provisions

  This document notes that the title was changed to the Speculation and Vacancy Tax Act.

  Act or statute Open & Chat

• Canada — British Columbia

  Home Owner Grant Act

  3 provisions

  This provision defines key terms and sets the main grant, supplement, occupancy, and reporting rules for the Home Owner Grant Act.

  Act or statute Open & Chat

• Canada — British Columbia

  Carbon Tax Act

  4 provisions

  This part sets definitions and imposes fuel tax, collection, remittance, security, registration, exemption, and biomethane credit rules.

  Act or statute Open & Chat