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.

218 matching statutes

• Canada — British Columbia

  Drainage, Ditch and Dike Act

  3 provisions

  This Part sets rules for drainage and diking district commissioners, meetings, assessments, taxes, records, and related appeals.

  Act or statute Open & Chat

• Canada — British Columbia

  Social Service Tax Act

  1 provisions

  This text identifies the Social Service Tax Act and notes that it was repealed effective April 1, 2013.

  Act or statute Open & Chat

• Canada — British Columbia

  Speculation and Vacancy Tax Act

  5 provisions

  This Act sets tax rules for owners of residential property in specified areas, including tax rates, declaration filing, and several exemptions.

  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

  Corporation Capital Tax Act

  1 provisions

  This provision identifies the Corporation Capital Tax Act and states that it was repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Municipalities Enabling and Validating Act (No. 4)

  2 provisions

  This part lets the City of Richmond create and administer a land tax exemption program, with certificates, agreements, and cancellation rules, and sets related school tax and recapture rules.

  Act or statute Open & Chat

• Canada — British Columbia

  Tax and Consumer Rate Freeze Act

  1 provisions

  This document is the Tax and Consumer Rate Freeze Act and the source notes that it expired on December 31, 2000 under section 10.

  Act or statute Open & Chat

• Canada — British Columbia

  Consumption Tax Rebate and Transition Act

  1 provisions

  This Act is noted as repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Insurance (Vehicle) Regulation

  1 provisions

  This provision defines which deductions, tax credits, and premiums count when calculating "net income loss" under section 95 of the Act.

  Regulation Open & Chat

• Canada — British Columbia

  Residential Property (Short-Term Holding) Profit Tax Act

  3 provisions

  This Act defines key terms for a short-term holding profit tax and sets out when tax is owed, who is exempt, and when returns and payment are due.

  Act or statute Open & Chat

• Canada — British Columbia

  Property Transfer Tax Act

  5 provisions

  The Act sets rules for property transfer tax: transferees generally must pay tax and file a return when registering a taxable transaction, and extra tax can apply in specified residential property cases.

  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

  Tobacco Tax Act

  3 provisions

  This provision defines key terms and sets tobacco tax, permit, reporting, collection, refund, inspection, and enforcement rules.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Regulation

  3 provisions

  This regulation sets definitions and tax-calculation rules, and it gives the director and collectors specific powers and duties for tax payment agreements.

  Regulation Open & Chat

• Canada — British Columbia

  Manufactured Home Tax Act

  1 provisions

  This Act treats certain manufactured homes as improvements for assessment and taxation, sets special rules for manufactured home parks, gives the assessor inspection and information-gathering powers, and allows regulations to be made.

  Act or statute Open & Chat

• Canada — British Columbia

  Police Act

  9 provisions

  This provision sets out BC policing definitions, responsibilities, approvals, specialized policing arrangements, and some liability and immunity rules.

  Act or statute Open & Chat

• Canada — British Columbia

  International Financial Business (Tax Refund) Act

  1 provisions

  This act is marked as repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Esquimalt and Nanaimo Railway Belt Tax Act

  1 provisions

  This Act was repealed, effective February 4, 2015.

  Act or statute Open & Chat

• Canada — British Columbia

  Mineral Tax Act

  2 provisions

  This Act sets tax rules for mine operators, placer gold mine operators, and quarry operators, including tax rates, return filing deadlines, instalment payments, recordkeeping, and penalties for late filings.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  2 provisions

  This Part sets out when certain machinery and equipment are exempt from tax, mainly for manufacturing, software development, resource extraction, logging, and related service activities.

  Regulation Open & Chat