Tax law in Canada — British Columbia | Esheria Regulatory Atlas

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

    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

    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 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

    Small Business Venture Capital Act

    2 provisions

    This Part sets rules for venture capital corporation registration, capital levels, permitted investments, and tax-credit repayment.

    Act or statute 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

    Land Tax Deferment Act

    1 provisions

    The Act lets eligible owners apply to defer property tax on qualifying residential property, and it sets conditions, registration steps, repayment rules, and offences for false or improper information.

    Act or statute Open & Chat

  • Canada — British Columbia

    British Columbia Transit Act

    2 provisions

    This part creates and governs British Columbia Transit, its powers, its commissioners and directors, and the rules for transit service areas, taxes, borrowing, and reporting.

    Act or statute Open & Chat

  • Canada — British Columbia

    Employee Investment Act

    2 provisions

    This part sets rules for employee share ownership plans and employee venture capital plans, including registration, required plan terms, investment limits, tax credit applications, and restrictions on how raised funds may be used.

    Act or statute Open & Chat

  • Canada — British Columbia

    Insurance Premium Tax Act

    2 provisions

    This Act requires taxable insurers and certain other taxpayers to register or file returns, pay insurance premium tax, keep records, and comply with commissioner demands.

    Act or statute Open & Chat

  • Canada — British Columbia

    Manufactured Home Act

    1 provisions

    This Act sets rules for registering manufactured homes, issuing decals and transport permits, and restricting unregistered sales or movement.

    Act or statute Open & Chat

  • Canada — British Columbia

    Islands Trust Act

    2 provisions

    This part sets up the Islands Trust structure, defines key terms, and gives the trust council, committees, and Conservancy powers and duties.

    Act or statute Open & Chat

  • Canada — British Columbia

    Provincial Sales Tax Exemption and Refund Regulation

    1 provisions

    This regulation lists many provincial sales tax exemptions for specific services, accommodation, legal services, and telecommunications, and it also sets evidence-collection rules for some exemption claims.

    Regulation Open & Chat

  • Canada — British Columbia

    Assessment Authority Act

    1 provisions

    This Act defines key terms, establishes the British Columbia Assessment Authority, and gives it governance, assessment, taxation, and administrative powers, while also imposing reporting, office, funding, and tax-related duties.

    Act or statute Open & Chat
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