Land Tax Deferment Act

Land Tax Deferment Act 249 1996 76470131/96249/tlc96249_f E4tlc96249 Definitions 1 In this Act: actual value means, a in relation to an eligible property for a taxation year, the actual value of the property for the taxation year as set out, at the time of filing an application under section 5, in an assessment roll under the Assessment Act , and b in relation to improvements referred to in the definition of "deferrable value" for a taxation year, the actual value of the improvements for the taxation year as included in the actual value of the eligible property as set out, at the time of filing an application under section 5, in an assessment roll under the Assessment Act ; collector means a collector of taxes appointed under the Community Charter , the Local Government Act , the Vancouver Charter or the Taxation (Rural Area) Act ; deferrable value , in relation to an eligible property for a taxation year, means the amount by which the actual value of the eligible property for the taxation year exceeds the actual value for the taxation year of all improvements that are part of that property and that are not insured under a valid fire insurance contract issued by an insurer authorized under the Financial Institutions Act ; dependent child means a person who is a dependent child as described in section 1.1; eligible property means a an area of land with improvements on it, or b a manufactured home and, if this is owned by the same person, an area of land on which the manufactured home is located, that, under the regulations, the minister considers is in genuine use for residential purposes; improvements means improvements as defined in the Assessment Act and includes a manufactured home; land means land as defined in the Assessment Act ; manufactured home means any structure, whether ordinarily equipped with wheels or not, that a is designed, constructed or manufactured i to be moved from one place to another by being towed or carried, and ii to provide a dwelling house, and b is registered under the Manufactured Home Act ; owner means a an owner as defined in the Community Charter , b the occupier of a dwelling unit in a building, the owner of which is a corporation, if i the occupier of the dwelling unit owns capital stock in the corporation equivalent in value to the dwelling unit, and ii the dwelling unit is the principal residence of the occupier, or c the person in whose name a manufactured home is assessable and taxable under the Manufactured Home Tax Act ; parcel means a lot, block or other area in which land is held, or into which land is subdivided; principal residence means the usual place where an individual makes the individual's home; registered charge means a charge within the meaning of the Land Title Act that is registered or filed in a land title office; registered security interest means a security interest within the meaning of the Personal Property Security Act that is perfected by registration of a financing statement in the registry under that Act; spouse means a a person who is married to another person, or b a person who i is living with another person in a marriage-like relationship, and ii has been living in that relationship for a continuous period of at least 2 years; surviving spouse means a person who was the spouse of another person at the time of death of the other person and who is not currently the spouse of another person; tax means tax levied by a municipality or the Crown on eligible property, but does not include tax arrears, penalties, delinquent tax, utility user fees or interest on any of them; tax Act means, a in relation to eligible property that is not a manufactured home, i the Community Charter or the Local Government Act , as applicable, if the eligible property is in a municipality, ii the Vancouver Charter , if the eligible property is in the City of Vancouver, and iii the Taxation (Rural Area) Act , if the eligible property is in a rural area, or b in relation to eligible property that is a manufactured home, the Manufactured Home Tax Act . Delegation 1.01 1 The minister may, in writing, delegate any of the minister's powers or duties under this Act. 2 A delegation under subsection (1) may be to a named person or to a class of persons. Dependent child 1.1 1 A person is a dependent child for the purposes of this Act if the person a is dependent for financial support on an owner of eligible property, and b is in a class of persons i described in subsection (2), (3) or (4) of this section, or ii included by regulation under section 18 (2) (h). 2 A person who is, at any time in the calendar year in which an application is made for an agreement under section 2, under the age of 18 years is a dependent child if one of the following circumstances applies: a the person lives full time with the owner in the eligible property; b the person lives, under a shared parenting arrangement, at least part time with the owner in the eligible property; c the person does not live with the owner in the eligible property, but the owner pays support for the person. 3 A person who is a child or stepchild of an owner of eligible property is a dependent child if one of the following circumstances applies: a the minister is satisfied that, at any time in the calendar year in which an application is made for an agreement under section 2, the person is or will be enrolled at an educational institution; b the person is a person with disabilities as defined in the regulations. 4 A person is a dependent child if a an agreement was made previously under section 2 on the basis of the person being a dependent child, b the owner of eligible property continues to owe an amount under the agreement, and c either of the circumstances described in subsection (3) (a) or (b) applies to the person. 5 Despite subsections (1) to (4), a person is not a dependent child if the person is within a class of persons excluded by regulation under section 18 (2) (h). Agreement to defer taxes 2 1 Subject to this Act and regulations, the minister may make an agreement with an owner permitting the owner to defer paying all or part of the tax payable on the eligible property during the term of the agreement. 2 If the minister makes an agreement under subsection (1), every Act, regulation and municipal bylaw a respecting taxation of the eligible property referred to in the agreement, or b respecting enforcement and collection of tax on that property, is subject to the agreement until the agreement is terminated under this Act or under the agreement. 3 If there is a conflict or inconsistency between an Act, regulation or municipal bylaw and the agreement, the agreement prevails and the Act, regulation or bylaw is suspended and of no effect to the extent of the conflict or inconsistency. No agreement for Crown or municipal land used by others 2.1 The minister may not make an agreement under section 2 with an owner of eligible property in respect of tax payable for the 2012 or a subsequent taxation year if, in relation to the eligible property that is land, the owner holds or occupies that land in the manner referred to in section 228 [taxation of Crown land used by others] or 229 [taxation of municipal land used by others] of the Community Charter . Limitation 3 1 Despite section 2, each eligible property must be the subject of a separate agreement. 2 [Repealed 2004-40-26.] 3 An owner must not assign the owner's interest in the agreement or rights or benefits under it, and a purported assignment is void. Termination of agreement 4 1 An agreement made under section 2 terminates a on the date the eligible property described in the agreement is disposed of, b [Repealed 2004-40-27.] c if tax on eligible property described in the agreement becomes tax in arrear or delinquent tax under the appropriate tax Act for a period of 6 months, or for a longer time determined by the minister, d on a date requested in writing by the owner, or e on a date set by the minister in a notice of termination given under section 5, whichever is the earliest date. 1.1 Despite subsection (1), the agreement is not terminated under subsection (1) by reason only that a portion of the owner's interest in the eligible property is transferred to the spouse of the owner after an amending agreement is made under section 7.1. 1.2 Despite subsection (1), the agreement is not terminated under subsection (1) by reason only that a portion of the eligible property is disposed of, by the owner, to a person if a the owner retains no interest in the portion disposed of, b the remaining portion includes a building or a manufactured home used for residential purposes as the owner's principal residence, and c the minister considers that the amount deferred under the agreement remains adequately secured. 1.3 If subsection (1.2) applies, a the agreement made under section 2 continues, subject to this section and section 5 (5), b the remaining portion is deemed to be the eligible property that is the subject of the agreement, and c the minister must release the charge, as it applies to the portion disposed of, registered under section 7. 1.4 Despite subsection (1), the agreement is not terminated under subsection (1) by reason only that the eligible property becomes subject to an easement, statutory right of way or similar interest. 2 Despite subsection (1), the agreement is not terminated under subsection (1) if the eligible property a is transferred to the surviving spouse on death of the owner, or b is disposed of in the prescribed circumstances. 3 Despite subsection (2), a subsequent deferral of tax is contingent on the transferee qualifying under section 5. 4 The minister may extend the termination date of agreements in accordance with the regulations. Application for agreement 5 1 By filing an application in accordance with section 12 and the regulations, an owner of eligible property may request the minister to enter an agreement for the purpose referred to in section 2 if the following requirements are met: a the eligible property includes a building used for residential purposes as the owner's principal residence; b the owner has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act; c the owner is a Canadian citizen or a permanent resident as defined in the Immigration and Refugee Protection Act (Canada); d the owner is, at any time during the year the owner applies, i 55 years of age or older, ii a surviving spouse, or iii a person with disabilities as defined in the regulations; e any other requirement prescribed by regulation. 2 Subsection (1) applies also to an owner of eligible property that is or that includes a manufactured home, if the owner a uses the manufactured home as the owner's principal residence, and b meets the qualifications set out in paragraphs (b) to (e) of that subsection. 2.1 By filing an application in accordance with section 12 and the regulations, an owner of eligible property may request the minister to enter an agreement for the purpose referred to in section 2 in respect of tax payable for the 2009 or 2010 taxation year if the following requirements are met: a the eligible property includes a building used for residential purposes as the owner's principal residence; b the owner has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act; c the owner is a Canadian citizen or a permanent resident as defined in the Immigration and Refugee Protection Act (Canada); d the owner declares that the owner is, at the time of the application, facing financial hardship related to economic conditions; e any other requirement prescribed by regulation. 2.2 Subsection (2.1) applies also to an owner of eligible property that is or that includes a manufactured home, if the owner a uses the manufactured home as the owner's principal residence, and b meets the qualifications set out in paragraphs (b) to (e) of that subsection. 2.3 By filing an application in accordance with section 12 and the regulations, an owner of eligible property may request the minister to enter an agreement for the purpose referred to in section 2 in respect of tax payable for the 2010 and subsequent taxation years if the following requirements are met: a the eligible property includes a building used for residential purposes as the owner's principal residence; b the owner has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act; c the owner is a Canadian citizen or a permanent resident as defined in the Immigration and Refugee Protection Act (Canada); d the owner declares that the owner is, at the time of the application, paying financial support for a dependent child; e any other requirement prescribed by regulation. 2.4 Subsection (2.3) applies also to an owner of eligible property that is or that includes a manufactured home, if the owner a uses the manufactured home as the owner's principal residence, and b meets the qualifications set out in paragraphs (b) to (e) of that subsection. 2.5 An owner to whom subsection (2.3) applies must, on request, provide evidence, satisfactory to the minister, that the owner is paying financial support for a dependent child. 3 An owner of eligible property a whose 1974 net tax on the eligible property increased by more than 20% over the 1973 net tax, b whose total land and improvements in British Columbia had a market value on December 31, 1973 of not more than $500 000, c who was the owner of the eligible property on December 31, 1973, and continues as owner, d who has paid the tax in full up to and including the taxation year before the year for which the application is made, and e who i has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act, and ii is a Canadian citizen or has been lawfully admitted to Canada under the Immigration and Refugee Protection Act (Canada) for permanent residence, or f that is a corporation incorporated solely in Canada and registered in British Columbia under the Business Corporations Act for not less than one year immediately before the date it applies under this Act and qualifies under paragraphs (a) to (d) may, by filing an application in accordance with section 12 and the regulations, request the minister to enter an agreement for the purpose referred to in section 2. 4 If the minister makes an agreement under subsection (3), the amount of tax that may be deferred under it in each year a must not exceed, i in 1974, 85%, ii in 1975, 70%, iii in 1976, 55%, iv in 1977, 40%, v in 1978, 25%, and vi in 1979, 10% of the amount by which the 1974 net tax payable on the eligible property exceeds 120% of the 1973 net tax paid on that property, and b must not include an increase in tax over the amount of tax in the 1973 taxation year caused by a change in the physical characteristics of the eligible property, or by new construction or development in, on or to the eligible property. 5 Despite subsections (1) to (4), a if the total of i the outstanding tax liability against the eligible property, ii the registered charges against the eligible property, and iii in the case of eligible property that is or includes a manufactured home, the registered security interests against the manufactured home is more than a prescribed percentage of the deferrable value of the eligible property for the taxation year for which the application is made, a deferral agreement must not be made, and b if the minister considers that i the tax that is payable is inadequately secured, ii the amount deferred under an agreement is inadequately secured, or iii a requirement established by the regulations for continuation of the agreement is not met, the minister may, despite the agreement, by notice in writing to the owner, suspend further deferral of tax or terminate the agreement. 6 If eligible property is held in joint tenancy or tenancy in common, at least one of the owners must qualify under this Act. 7 If an owner of eligible property has made an agreement under section 2 with the minister, the owner is not required to qualify under the same subsection in this section as the owner previously qualified under in order to be permitted a subsequent deferral of tax under the agreement. Approval of application and agreement 6 1 If the minister is satisfied that an owner who makes an application under section 5 qualifies under this Act, and determines the amount of tax that may be deferred and the terms of the deferral, the minister may approve the application. 2 On approving the application, the minister must make an agreement with all owners of the eligible property. 2.1 An agreement must a be in the form required by the minister, and b be made in the prescribed manner and include the prescribed content, if any. 3 The minister's decision respecting grant of a deferral under this Act is final. Registration of agreement 7 1 On receiving from the minister an agreement made under section 6, the registrar of the land title office must a register it as a registered charge in favour of the government, having priority in accordance with section 11 (1), and b note on every indefeasible or absolute title covering land described in the agreement an endorsement that the title is subject to an agreement under this Act. 2 If an agreement is made under section 6 (2) with an owner referred to in section 5 (2), (2.2) or (2.4), the minister must register a financing statement, perfecting a security interest that has priority in accordance with section 11 (3), in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act. 3 Sections 18, 43 (1) to (3), (6) to (8) and (12) to (15), 46 to 48, 51, 52 and 54 of the Personal Property Security Act apply to a registration under subsection (2). 4 Registration of a financing statement as provided in subsection (2) is effective until discharged a by registration of a financing change statement, or b as provided in subsection (5) or (6). 5 When the unpaid taxes, interest and penalties, if any, charged against the manufactured home in respect of which a registration has been made under subsection (2) have been paid, the minister must discharge the registration. 6 If the registration is not discharged as required by subsection (5), the person registered under section 5 of the Manufactured Home Act as owner of the manufactured home to which the registration relates may require the registrar of the personal property registry to give a written notice to the minister stating that the registration will be discharged by the registrar on the expiry of 40 days after the day the registrar gives the notice to the minister, unless in the meantime the minister gives the registrar a court order maintaining the registration. 7 If the minister has been given a notice under subsection (6) and fails to a register a financing change statement discharging the registration, or b obtain a court order maintaining the registration and fails to give the order to the registrar before the expiry of the 40 days referred to in subsection (6), the registrar of the personal property registry may discharge the registration to which the notice relates. 8 On application by the minister, a court may order that the registration referred to in subsection (6) be maintained or discharged. Amending agreement and transferring to spouse 7.1 1 In this section: amending agreement means an agreement that amends an original agreement; original agreement means an agreement made under section 2. 2 By filing an application in accordance with section 12 and the regulations, an owner of eligible property who is deferring taxes under an original agreement and the spouse of the owner may request the minister to enter into an amending agreement if the following requirements are met: a the owner declares that the owner intends to transfer a portion of the owner's interest in the eligible property to the spouse of the owner; b the owner, the spouse of the owner and all other owners, if any, agree to enter into the amending agreement requested under this subsection. 3 [Repealed 2020-18-47.] 4 If the minister is satisfied that the owner and the spouse of the owner have met the requirements in subsection (2), the minister may approve the application. 5 On approving the application, the minister must a make an amending agreement with the owner, the spouse of the owner and all other owners, if any, and b for the purposes of section 11 (1) (c) or (4) (b), provide consent for the transfer of a portion of the owner's interest in the eligible property to the spouse of the owner. 5.1 An amending agreement must a be in the form required by the minister, and b be made in the prescribed manner and include the prescribed content, if any. 6 An amending agreement made under subsection (5) takes effect when the transfer of a portion of the owner's interest in the eligible property to the spouse of the owner a is registered in the land title office, or b in the case of eligible property that is or that includes a manufactured home, is given effect by filing a notice of transfer under the Manufactured Home Act . 7 An amending agreement must provide that the spouse of the owner is liable for all past and future taxes deferred under the original agreement and any interest on the deferred taxes. 8 The minister's decision respecting an application under this section is final. Registration of amending agreement 7.2 1 On receiving from the minister an amending agreement made under section 7.1, the registrar of the land title office must register it as a modification to the registered charge created under section 7. 2 If an amending agreement is made under section 7.1 with an owner referred to in section 5 (2), (2.2) or (2.4), the minister must amend the financing statement registered under section 7 (2) by registering a financing change statement in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act. Payment on termination 8 1 On termination of the agreement under section 4 or 5, all tax levied on the eligible property described in the agreement, payment of which was deferred under the agreement, without further notice or demand, must immediately become due and payable together with interest compounded yearly at a the rate set under the agreement, or b 8% a year if no rate is set under the agreement, but less any amount paid on account of the tax. 2 Despite subsection (1), on and after April 1, 1986 the interest rate is the simple interest rate prescribed by the minister and, in respect of taxes deferred before April 1, 1986, the prescribed interest rate must be applied only to the balance of principal as at March 31, 1986. 3 The interest rate prescribed by the minister under subsection (2) a during the 6 month period beginning on April 1, 1986 must not exceed 8% a year, and b during each successive 6 month period beginning on October 1 and April 1 in every year must not exceed a yearly rate that is 2% below the prime lending rate of the principal banker to the government on the 15th day of the fourth month immediately preceding that 6 month period. 3.1 Despite subsections (1) and (2), in respect of interest on taxes deferred under section 5 (2.1) or (2.3), the interest rate is the simple interest rate prescribed by the minister. 3.2 The interest rate prescribed by the minister under subsection (3.1) during each successive 6 month period beginning on October 1 and April 1 in every year must not exceed a yearly rate that is the prime lending rate of the principal banker to the government on the 15th day of the fourth month immediately preceding that 6 month period. 3.3 Despite subsections (1) to (3.2), interest on tax payable for the 2026 or a subsequent taxation year deferred under an agreement under this Act must be calculated in the manner and at the rate prescribed by the minister. 4 Despite this section, a person who a has made an agreement under section 5 (1), b was eligible to make the agreement under section 5 (1) (d) (ii) by reason of being a surviving spouse at the time the agreement was made, and c subsequently becomes the spouse of another person must not, merely because of this new relationship, be required to repay the amounts referred to in subsection (1) until the agreement is terminated under section 4 or 5. 5 Despite subsection (1), if an owner of a vacant parcel of land who has made an agreement under section 5 (3) constructs a single family dwelling on that parcel during the term of the agreement, the outstanding tax, and interest on it deferred up to and including December 31, 1975, required to be repaid under the agreement must be reduced, if the single family dwelling is constructed and occupied not later than a December 31, 1975, by a percentage of 100%, b December 31, 1976, by a percentage of 80%, c December 31, 1977, by a percentage of 60%, d December 31, 1978, by a percentage of 40%, or e December 31, 1979, by a percentage of 20%. Repayment of deferred tax 9 1 At any time before the termination of an agreement made under section 6, the owner may, without notice or prepayment penalty, pay to the minister any or all deferred tax by tendering payment together with interest compounded yearly at a the rate set under the agreement, or b 8% a year if no rate is set under the agreement. 2 Despite subsection (1), on and after April 1, 1986 the interest rate must be the simple interest rate prescribed by the minister and, in respect of taxes deferred before April 1, 1986, the prescribed interest rate must be applied only to the balance of principal as at March 31, 1986. 3 The interest rate prescribed by the minister under subsection (2) a during the 6 month period beginning on April 1, 1986 must not exceed 8% a year, and b during each successive 6 month period beginning on October 1 and April 1 in every year must not exceed a yearly rate that is 2% below the prime lending rate of the principal banker to the government on the 15th day of the fourth month immediately preceding that 6 month period. 4 [Repealed 2004-40-31.] 5 Despite subsections (1) and (2), in respect of interest on taxes deferred under section 5 (2.1) or (2.3), the interest rate is the simple interest rate prescribed by the minister. 6 The interest rate prescribed by the minister under subsection (5) during each successive 6 month period beginning on October 1 and April 1 in every year must not exceed a yearly rate that is the prime lending rate of the principal banker to the government on the 15th day of the fourth month immediately preceding that 6 month period. 7 Despite subsections (1) to (6), interest on tax payable for the 2026 or a subsequent taxation year deferred under an agreement under this Act must be calculated in the manner and at the rate prescribed by the minister. Satisfaction of agreement 10 1 If the terms of an agreement under section 2 have been fully observed and performed and all deferred tax and the interest on it have been paid, the minister must a notify the owner of the eligible property of the satisfaction of the agreement, and b deliver a copy of the notice to each registrar who, under section 7, registered the agreement. 2 On receiving a copy of the notice under subsection (1), the Registrar of Manufactured Homes or the registrar of the land title office, as the case may be, must cancel the registration of the agreement in their records. Effect of registration 11 1 If an agreement is registered in the land title office under this Act, a the agreement, and any deferred taxes under the agreement and interest on them, are a lien and charge on the eligible property and have priority over all other claims of any person, except claims secured by a registered charge that was registered or filed in a land title office in respect of the eligible property before the date on which the agreement under this Act was registered, b every claim over which paragraph (a) establishes priority is subject to the agreement and to the deferred taxes and interest referred to in that paragraph, and c unless permitted by the regulations, a registrar must not register a transfer or other conveyance of any part of the eligible property described in the agreement without written consent of the minister. 2 The registration of a financing statement in the personal property registry under section 7 (2) creates a lien and charge on the manufactured home to which the registration relates for the deferred taxes and interest on them, and the lien continues as long as the registration is effective. 3 The lien and charge under subsection (2) has priority over any subsequently perfected security interest and any other subsequent charge or claim. 4 If a financing statement is filed in the personal property registry under section 7 (2), the registrar of the manufactured home registry office must not, except with the consent of the minister or in prescribed circumstances, a issue a transport permit under section 15 of the Manufactured Home Act , or b file a transfer, or an agreement for sale, of a manufactured home. 5 A lien referred to in subsection (2) (a) of this section as it was immediately before October 1, 1990 is deemed to be registered in the personal property registry. 6 A deemed registration under subsection (5) expires on October 1, 1993, but may be continued by registration under section 7 (2) before the expiry date. 7 Despite any other enactment, the following have no effect on the priority under this section of a lien and charge on eligible property: a a transfer of a portion of an owner's interest in the eligible property to the spouse of the owner after an amending agreement is made under section 7.1; b the registration of an amending agreement under section 7.2 (1); c the registration of a financing change statement under section 7.2 (2). Application procedure 12 1 An application under section 5 or 7.1 must a be filed with the minister in the form and manner required by the minister, b meet prescribed requirements, and c without limiting the matters that may be required by the regulations, include the information required by the minister. 2 An application under section 5 must be filed with the minister on or before December 31 of the current tax year. Duties of collector 13 On request of the minister, a collector must send to the minister, within the period requested, the following information respecting the eligible property identified in the request: a the amount of tax due and owing; b whether there are any tax arrears or delinquent tax owing. Repealed 13.1 [Repealed 2023-23-113.] Effect of deferral 14 1 If an agreement is made under this Act, despite any tax Act, no penalty or interest is payable for tax deferred under the agreement from the date the application is filed, other than the interest payable under this Act or the agreement. 2 Despite subsection (1), if the minister does not accept an application under this Act, the tax for which the application is made is subject to penalties and interest under the appropriate tax Act as if the application had not been made. Payment to municipality 15 1 The minister must pay from the consolidated revenue fund to each collector the amount required to reimburse the municipality for tax deferred under this Act. 2 Despite the appropriate tax Act, the amount paid to the collector under this section must be applied to each eligible property, in accordance with the agreement, toward payment of the current year's tax levied against the owner of that property. Statement of outstanding amounts 16 On or before June 30 in each year, the minister must provide to the owner who is a party to an agreement under this Act a statement of outstanding deferred taxes, plus accrued interest, as of March 31 of that year. Appropriation 16.1 The minister may pay out of the consolidated revenue fund an amount for the expenses, as determined by the minister for a fiscal year, recognized as the result of the concessionary terms of agreements under this Act. Information sharing 16.2 1 In this section: authorized person means, a in subsection (5) (k), an authorized person as defined in section 13.1 of the Assessment Act , b in subsection (5) (l), a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the Land Title and Survey Authority of British Columbia, to assist in carrying out the provisions of the Land Title and Survey Authority Act , and c in any other case, a person who is engaged or employed, or was formerly engaged or employed, by or on behalf of the government, to assist in carrying out the provisions of this Act; confidential information means information of any kind and in any form, relating to one or more persons, a that is obtained for the purposes of this Act by or on behalf of the minister, or b that is prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom the information relates; designated person has the same meaning as in section 241 (10) of the Income Tax Act (Canada); official means any person a who is employed in the service of, is engaged by or on behalf of, or occupies a position of responsibility in the service of the government of British Columbia, another province or Canada, or b who was formerly so employed or engaged or formerly occupied such a position, and, for the purposes of subsections (2) and (3), official includes a designated person; police officer means a police officer as defined in section 462.48 (17) of the Criminal Code . 2 Despite any other enactment or law, except as authorized by this section, an official must not a knowingly provide, or knowingly allow to be provided, any confidential information to any person, b knowingly allow any person to have access to any confidential information, or c knowingly use any confidential information otherwise than in the course of the administration and enforcement of this Act or for a purpose for which it was provided under this section. 3 Despite any other enactment or law, an official must not be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. 4 Subsections (2) and (3) do not apply in relation to the following: a criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under an Act of the Parliament of Canada; b any legal proceedings relating to the administration or enforcement of i any enactment of British Columbia, another province or Canada that provides for the imposition or collection of a tax or duty, or ii the Home Owner Grant Act . 5 Subject to subsection (6), an official may do one or more of the following: a provide to any person confidential information that can reasonably be considered necessary for the purposes of the administration or enforcement of this Act, solely for those purposes; b provide to any person confidential information that can reasonably be considered necessary for the purposes of determining i any amount that is or may become payable by the person under this Act, ii any refund to which the person is or may become entitled under this Act, or iii any other amount that is relevant for the purposes of a determination under subparagraph (i) or (ii); c provide confidential information as follows: i to an official of the Department of Finance of the government of Canada, solely for the purposes of the formulation or evaluation of fiscal policy; ii to an official solely for the purposes of the initial implementation of a fiscal policy; iii to an official of the ministry of the minister, solely for the purposes of the formulation or evaluation of fiscal policy; iv to an official solely for the purposes of the administration or enforcement of the Home Owner Grant Act or an enactment of British Columbia that provides for the imposition or collection of a tax or duty; v to an official solely for the purposes of the administration or enforcement of an Act of the Parliament of Canada, or an enactment of another province, that provides for the imposition or collection of a tax or duty; vi to an official solely for the purposes of the compilation of statistical information by the government or the government of Canada, as the case may be; vii to an official solely for the purposes of setting off, against any sum of money that may be due or payable by the government, a debt due to the government; d provide confidential information, or allow inspection of or access to confidential information, as the case may be, under, and solely for the purposes of, i sections 44 (1) and 61 (1) of the Freedom of Information and Protection of Privacy Act , or ii sections 15, 16 and 17 of the Auditor General Act ; e provide confidential information relating to a person i to the person, and ii with the consent of the person, to any other person; f use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates; g provide confidential information solely for the purposes of sections 17, 18 and 19 of the Financial Administration Act ; h use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by the government in respect of a period during which the authorized person was employed by, or engaged by or on behalf of, the government to assist in the administration or enforcement of this Act, to the extent that the information is relevant for the purpose; i provide confidential information to a police officer, solely for the purposes of an investigation into whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if i the confidential information can reasonably be considered necessary for the purpose of ascertaining, with respect to an official, or with respect to any person related to the official, A the circumstances in which an offence under the Criminal Code may have been committed, or B the identity of the person who may have committed an offence under the Criminal Code , ii the official was or is engaged in the administration or enforcement of this Act, and iii the offence can reasonably be considered to be related to the administration or enforcement of this Act; j provide confidential information to, or allow inspection of or access to confidential information by, any person otherwise legally entitled to the information under a prescribed enactment of British Columbia, solely for the purposes for which the person is entitled to the information; k provide confidential information to, or allow inspection of or access to confidential information by, an authorized person, solely for the purposes of the administration or enforcement of the Assessment Act ; l provide confidential information to, or allow inspection of or access to confidential information by, an authorized person, solely for the purposes set out in section 4 (1) (a) of the Land Title and Survey Authority Act . 6 Except in accordance with an information-sharing agreement entered into under section 16.3, an official must not, under subsection (5) (a) to (c) and (g) to (l) of this section, provide confidential information to, or allow inspection of or access to confidential information by, a an official of a public body, as defined in the Freedom of Information and Protection of Privacy Act , other than the ministry of the minister, b an official of the government of Canada, or c an official of the government of another province. 7 An official may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual. 8 The person who presides at a legal proceeding in relation to the supervision, evaluation or discipline of an authorized person may make orders necessary to ensure that confidential information is not used or provided to any person for any purpose unrelated to the proceeding, including a an order that the proceeding be held in private, b an order banning publication of the confidential information, c an order to conceal the identity of the person to whom the confidential information relates, and d an order sealing the records of the proceeding. 9 To the extent of any inconsistency or conflict with section 32 or 33 of the Freedom of Information and Protection of Privacy Act , this section applies despite that Act. Information-sharing agreements 16.3 1 In this section: confidential information has the same meaning as in section 16.2; information-sharing agreement means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in section 16.2 (5). 2 The minister may enter into an information-sharing agreement with a a public body as defined in the Freedom of Information and Protection of Privacy Act , b the government of Canada or an agency of that government, or c the government of a province or other jurisdiction in Canada or an agency of that government. 3 Subject to subsection (4), confidential information obtained by the minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement. 4 Subsection (3) does not prevent a any confidential information obtained by the minister under an information-sharing agreement with the government of Canada or an agency of that government from being used or disclosed for the purpose of administering and enforcing i an enactment administered by the minister that provides for the imposition or collection of a tax or duty, or ii the Home Owner Grant Act , or b any confidential information obtained by the minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty. 5 The Lieutenant Governor in Council may prescribe terms and conditions to be included in the information-sharing agreements entered into by the minister. 6 For the purposes of section 16.2 (6), an information-sharing agreement entered into before the coming into force of this section is considered to be an information-sharing agreement entered into by the minister under this section. Offence — providing false information 17 1 If a person completes, and delivers or has delivered to the minister, an application to make an agreement under this Act containing information the person knows is false or misleading for the purpose of deferring the person's tax, and the minister makes an agreement as a result of the application, that person commits an offence. 2 A person who commits an offence under subsection (1) is liable on conviction a for a first offence, to a fine not more than $500, and b for a subsequent offence, to a fine of not less than $100 and not more than $1 000. Offences — confidential information 17.1 1 Without limiting section 5 of the Offence Act as it applies for the purposes of this Act, a person commits an offence if the person a contravenes section 16.2 (2), or b knowingly contravenes an order made under section 16.2 (8). 2 A person commits an offence if a the person has been provided with confidential information for a particular purpose under section 16.2 (5) (a) to (d), (g), (h) or (j) to (l), and b the person knowingly, for a purpose other than the purpose referred to in paragraph (a), uses the information, provides the information or allows the information to be provided to any person or allows any person to access the information. 3 A person who commits an offence under subsection (1) or (2) is liable on conviction to one or both of the following: a a fine of not more than $5 000; b imprisonment for not more than 12 months. Power to make regulations 18 1 The Lieutenant Governor in Council may make regulations including regulations referred to in section 41 of the Interpretation Act . 2 Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows: a defining any expression used in this Act or the regulations and not defined in this Act; a.1 respecting applications; a.2 respecting the content of, and manner of entering into, agreements made under this Act; b extending the termination date of an agreement made under this Act or the time within which a provision of this Act must be complied with; c prescribing the conditions consistent with this Act to permit a person who qualifies as an owner under paragraph (b) of the definition of "owner", by ownership of capital stock in a corporation, to defer tax; d prescribing the manner of repayment by a corporation under section 9; e prescribing circumstances in which the disposal of eligible property does not terminate an agreement; f prescribing a percentage for the purposes of section 5 (5) (a), which may be different for taxes deferred under section 5 (1), (2.1) and (2.3); g prescribing requirements that must be met for the purposes of section 5 (1) (e), (2.1) (e), (2.3) (e) or (5) (b) (iii); h including and excluding classes of persons for the purposes of section 1.1; i prescribing an enactment for the purposes of section 16.2 (5) (j). Repealed 19 [Repealed 2004-40-35.]