Economic Stabilization (COVID-19) Act

Economic Stabilization (COVID-19) Act 19 2020 August 14, 2020 414786120/945215442/66887829 E3tlc20019 1 Consumption Tax Measures Definitions 1 In this Part: new due date means the later of a September 30, 2020, and b the date prescribed, if any; relevant period means the period beginning March 24, 2020 and ending on the day before the new due date. Due dates under Carbon Tax Act 2 1 In this section, words and expressions have the same meaning as in the Carbon Tax Act . 2 A person who is required, under section 38 (7) [refund or deduction for bad debts] of the Carbon Tax Act , to pay an amount to the government on a date that is within the relevant period may, despite that section, pay the amount on or before the new due date. 3 A person who is required, under the Carbon Tax Regulation, B.C. Reg. 125/2008, to deliver or file a return, or remit or pay to the government any tax, security or other amount, on a date that is within the relevant period may, despite the regulation, deliver or file the return, or remit or pay the tax, security or other amount, on or before the new due date. 4 Subsection (3) of this section does not apply in relation to a deposit referred to in section 39 [deposit for IFTA commercial vehicle] of the Carbon Tax Regulation, B.C. Reg. 125/2008. Due dates under Motor Fuel Tax Act 3 1 In this section, words and expressions have the same meaning as in the Motor Fuel Tax Act . 2 A person who is required, under any of the following provisions of the Motor Fuel Tax Act , to pay to the government any tax or other amount on a date that is within the relevant period may, despite the applicable provision, pay the tax or other amount on or before the new due date: a section 4 (1.3), (2) and (2.1) [tax on gasoline] ; b section 10 (1.3), (2) and (2.1) [tax on motive fuel] ; c section 10.1 (2) [tax on alternative motor fuel] ; d section 21 (7) [refund or deduction for bad debts] . 3 A person who is required, under the Motor Fuel Tax Regulation, B.C. Reg. 414/85, to deliver or file a return, or remit or pay to the government any tax, security or other amount, on a date that is within the relevant period may, despite the regulation, deliver or file the return, or remit or pay the tax, security or other amount, on or before the new due date. 4 Subsection (3) of this section does not apply in relation to a deposit referred to in section 40 [issue of motive fuel user permit] of the Motor Fuel Tax Regulation, B.C. Reg. 414/85. Due dates under Provincial Sales Tax Act 4 1 In this section, words and expressions have the same meaning as in the Provincial Sales Tax Act . 2 A person who is required, under any of the following provisions of the Provincial Sales Tax Act , to pay to the government any tax or other amount on a date that is within the relevant period may, despite the applicable provision, pay the tax or other amount on or before the new due date: a section 29 (2) and (3) [when tax is payable if tax not collected when consideration is paid or becomes due] , as the provision applies to a person other than a registrant; b section 159 (7) [refund or deduction for bad debts] . 3 A person who is required, under any of the following provisions of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, to file a return, or remit or pay to the government any tax or other amount, on a date that is within the relevant period may, despite the regulation, file the return, or remit or pay the tax or other amount, on or before the new due date: a section 31.1 [section 29 of Act — when tax is payable if tax not otherwise collected] ; b section 72 [prescribed date for remitting tax] ; c section 77 [prescribed date for filing collector's return] , as the provision applies to a return in respect of the tax to be paid or remitted under section 31.1 or 72 of the regulation; d section 80 [prescribed date for filing taxpayer return] , as the provision applies to a return in respect of the tax or other amount to be paid under section 29 (2) or (3) or 159 (7) of the Provincial Sales Tax Act . Due dates under Tobacco Tax Act 5 1 In this section, words and expressions have the same meaning as in the Tobacco Tax Act . 2 A person who is required, under section 16 (7) [refund or deduction for bad debts] of the Tobacco Tax Act , to pay an amount to the government on a date that is within the relevant period may, despite that section, pay the amount on or before the new due date. 3 A person who is required, under any of the following provisions of the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, to deliver or file a return or report, or remit or pay to the government any amount of tax or security, on a date that is within the relevant period may, despite the regulation, deliver or file the return or report, or remit or pay the amount of tax or security, on or before the new due date: a section 12 (2) [tax remittance by dealer] ; b section 13 [collections and returns] ; c section 16 [purchase by dealer from non-collector] . Regulations 6 1 The Lieutenant Governor in Council may, on or before April 1, 2021, make regulations as follows: a prescribing a date for the purpose of paragraph (b) of the definition of "new due date" in section 1 [definitions] ; b respecting returns or reports delivered or filed, as the case may be, in accordance with section 2 (3) [due dates under Carbon Tax Act] , 3 (3) [due dates under Motor Fuel Tax Act] , 4 (3) [due dates under Provincial Sales Tax Act] or 5 (3) [due dates under Tobacco Tax Act] ; c respecting the application of a provision of any of the following Acts and regulations, in relation to the delivery or filing of a return or report, or the remittance or payment to the government of an amount, in accordance with section 2, 3, 4 or 5 of this Act: i the Carbon Tax Act or a regulation under that Act; ii the Motor Fuel Tax Act or a regulation under that Act; iii the Provincial Sales Tax Act or a regulation under that Act; iv the Tobacco Tax Act or a regulation under that Act. 2 A regulation under subsection (1) may be made retroactive to March 24, 2020 or a later date and, if made retroactive, is deemed to have come into force on the specified date. 2 Property Tax Measures 1 Penalties on Property Taxes Definitions 7 In this Division: assess has the same meaning as in the Assessment Act ; eligible property means property that is assessed, in whole or in part, in the class 4, class 5, class 6, class 7 or class 8 property class; owner has the same meaning as in the School Act ; property has the same meaning as in the Assessment Act ; property class has the same meaning as in the Assessment Act ; tax notice means, a in relation to the Community Charter , a tax notice referred to in section 237 [general tax notices] or 238 [copies of tax notices] of that Act or a notice referred to in section 241 (1) [taxation based on supplementary roll] of that Act, and b in relation to the Taxation (Rural Area) Act , a taxation notice or a copy taxation notice referred to in section 11 [date for payment of taxes] of that Act or a supplementary taxation notice referred to in section 12 [due date for taxes levied in supplementary taxation notices] of that Act. Penalties on municipal taxes 8 1 In this section, property taxes means the taxes that are, for the 2020 calendar year, a imposed on or payable in relation to an eligible property located within the boundaries of a municipality, and b included in a tax notice under the Community Charter , but does not include c a penalty or interest added to those taxes, or d taxes that are, in respect of a calendar year, in arrears or delinquent taxes within the meaning of the Community Charter . 2 Despite any of the following, a penalty must not be applied before October 1, 2020 in relation to any part of the property taxes: a a bylaw under section 235 [alternative municipal tax collection scheme] of the Community Charter ; b section 241 (1) [taxation based on supplementary roll] of the Community Charter ; c section 3 [penalty for unpaid taxes] of the Municipal Tax Regulation, B.C. Reg. 426/2003. 3 For the purpose of applying section 3 of the Municipal Tax Regulation, B.C. Reg. 426/2003, in relation to the property taxes, that section must be read as if a the reference to "July 2 of the year those taxes are levied" were a reference to "September 30, 2020", and b the references to "the current year" were references to "the 2020 calendar year". 4 If a bylaw under section 235 of the Community Charter would, but for this section, apply a penalty in relation to the property taxes on or before September 30, 2020, for the purpose of applying that bylaw in relation to the property taxes, the penalty is deemed to apply on October 1, 2020. 5 For the purpose of subsection (4), the rate of the penalty that applies on October 1, 2020 is calculated as follows: a subject to paragraph (b), the rate of the penalty is the total of i the rate, if any, specified in the bylaw to apply on October 1, 2020, and ii each rate specified in the bylaw to apply on the date that is on or before September 30, 2020; b if a rate specified in paragraph (a) (i) or (ii) would apply only in relation to an instalment of taxes, the rate must first be multiplied by the fraction obtained by dividing the amount of the instalment of taxes due by the total amount of taxes payable. Penalties on rural taxes 9 1 In this section, property taxes means the taxes that are, for the 2020 calendar year, a levied on or payable in relation to an eligible property located outside a municipality, and b included in a tax notice under the Taxation (Rural Area) Act , but does not include c any percentage additions, penalties or interest added to those taxes, or d taxes that are, in respect of a calendar year, in arrears or delinquent taxes within the meaning of the Taxation (Rural Area) Act . 2 Section 11 (1.2) (b) and (c) and (2) [penalty on unpaid taxes levied in taxation notices or copy taxation notices] of the Taxation (Rural Area) Act does not apply in relation to the property taxes and instead, a if a portion of the property taxes remains unpaid on November 2, 2020, there must be added to those property taxes, as a penalty, 10% of the unpaid property taxes, and b the amount added under paragraph (a) is, for all purposes, deemed to be part of the property taxes. 3 For the purpose of applying section 11 (3) of the Taxation (Rural Area) Act in relation to the property taxes, the reference in that section to "subsection (1)" is to be read as if it were a reference to "subsection (1) or (1.11)". 4 Section 12 (2) (a) and (b) [penalty on unpaid taxes levied in supplementary taxation notices] of the Taxation (Rural Area) Act does not apply to the property taxes and instead the following rules apply: a if the due date for the property taxes is before November 2, 2020 and a portion of the property taxes remains unpaid on November 2, 2020, there must be added to that portion of the property taxes, as a penalty, 10% of the unpaid property taxes; b if the due date for the property taxes is on or after November 2, 2020 and a portion of the property taxes remains unpaid after the due date, there must be added to that portion of the property taxes, as a penalty, 10% of the unpaid property taxes. 2 Remittance of Taxes Remittance of tax under British Columbia Transit Act 10 1 In this section: authority has the same meaning as in section 1 of the British Columbia Transit Act ; collector means a a municipality, or b the Surveyor of Taxes as defined in section 1 of the Taxation (Rural Area) Act ; regional transit commission means a regional transit commission established under section 25 [establishment of transit service areas and commissions] of the British Columbia Transit Act . 2 If, in the 2020 or 2021 calendar year, a regional transit commission prescribes taxes under section 15 [fund raising] of the British Columbia Transit Act , despite section 16 (2) [collection of taxes] of that Act, a collector required by section 16 (1) of that Act to collect the taxes must, by August 1 of the calendar year in which the taxes are prescribed, pay to the authority all of the taxes prescribed, whether or not the taxes have been collected. 3 Section 16 (3) of the British Columbia Transit Act applies to any money payable to the authority under subsection (2) of this section as if the money were payable under section 16 (2) of the British Columbia Transit Act . Remittance of tax under South Coast British Columbia Transportation Authority Act 11 1 In this section, authority has the same meaning as in the South Coast British Columbia Transportation Authority Act . 2 If, for the 2020 or 2021 calendar year, the authority assesses taxes under section 25 of the South Coast British Columbia Transportation Authority Act , despite section 26 (2) (a) [collection of taxes] of that Act, a municipality required by section 26 (1) of that Act to collect the taxes must, by August 1 of the calendar year for which the taxes are assessed, pay to the authority all of the taxes assessed, whether or not all of the assessed taxes have been collected. 3 Section 26 (4) of the South Coast British Columbia Transportation Authority Act applies to any money payable under subsection (2) of this section as if the money were payable under section 26 (2) (a) of the South Coast British Columbia Transportation Authority Act . 4 For the purpose of applying section 26 (7) of the South Coast British Columbia Transportation Authority Act in relation to the taxes referred to in subsection (2) of this section, a reference in section 26 (7) of the South Coast British Columbia Transportation Authority Act to "under this section" is to be read as if it were a reference to subsection (2) of this section. 5 Section 5 of the Offence Act does not apply to this section. Remittance of tax under Police Act 12 1 In this section, words and expressions have the same meaning as in Part 9.1 [Recovering Small Community Policing Costs] of the Police Act . 2 Section 66.51 [collection of police taxes in municipalities] of the Police Act does not apply in relation to a municipality collecting police taxes for the 2020 taxation year and instead the municipality must pay to the finance minister a instalments during the 2020 calendar year, as set out in subsection (5) of this section, and b on the tenth business day after the end of the 2020 calendar year, all of the outstanding police taxes, whether or not they have been collected. 3 Despite subsection (2) (b), a municipality may pay to the finance minister, on the tenth business day after the end of the 2020 calendar year and on the last day of each succeeding month until all of the police taxes imposed for the 2020 taxation year have been collected, the amount of police taxes the municipality collects by each of those dates. 4 A municipality that elects to comply with subsection (3) must also pay to the finance minister all penalties and interest the municipality collects in respect of the police taxes. 5 An instalment of police taxes under subsection (2) (a) a must be submitted by a municipality to the finance minister on or before the fifth business day of each calendar month, beginning in August 2020, b may be in any amount determined by the municipality, including a nil amount, and c must be accompanied by a report of the police taxes collected in the preceding calendar month. 6 On the tenth business day after the end of the 2020 calendar year, a municipality collecting police taxes for the 2020 taxation year must submit to the finance minister a year-end reconciliation together with, if the municipality elects to comply with subsection (3), a detailed listing of the police taxes remaining unpaid, including penalties owing to the Province. 7 If a municipality makes a payment under subsection (3) after the tenth business day after the end of the 2020 calendar year, the payment must be accompanied by a report of the police taxes collected in the month for which the payment is made, including penalties and interest. 8 A report under subsection (5) (c) or (7) must be submitted together with a statement, certified by the collector of the municipality, that the amount or amounts reported are the total amount of police taxes and, if applicable, penalties and interest, collected in the applicable month, less allowable adjustments. 9 A payment of police taxes under this section must be made by electronic funds transfer. 10 For the purpose of applying the following provisions of the Police Act in relation to the police taxes imposed for the 2020 taxation year, a section 66.6 (2) [if municipality unable to collect police taxes] is to be read as if the reference in that section to "section 66.51 (1)" were a reference to this section, and b section 66.71 (1) (a) and (b) [interest on unpaid taxes] is to be read as if the references in that section to "section 66.51" were references to this section. 11 Section 5 of the Offence Act does not apply to this section. Remittance of tax under School Act 13 1 In this section: additional school taxes has the same meaning as in section 124 [collection of school taxes by municipality] of the School Act ; general school taxes has the same meaning as in section 124 of the School Act ; minister of finance means the minister charged with the administration of Division 4 [Taxation] of Part 8 [Finance] of the School Act ; school taxes has the same meaning as in section 124 of the School Act . 2 Section 124 (2) to (5) of the School Act does not apply in relation to a municipality collecting school taxes for the 2020 taxation year and instead the municipality must pay to the minister of finance a instalments of general school taxes or additional school taxes, or both, during the 2020 calendar year, as set out in subsection (5) of this section, and b on the tenth business day after the end of the 2020 calendar year, all of the outstanding school taxes imposed for the 2020 taxation year, whether or not they have been collected. 3 Despite subsection (2) (b), a municipality may pay to the minister of finance, on the tenth business day after the end of the 2020 calendar year and on the last day of each succeeding month until all of the school taxes imposed for the 2020 taxation year have been collected, the amount of school taxes the municipality collects by each of those dates. 4 A municipality that elects to comply with subsection (3) must also pay to the minister of finance all penalties and interest the municipality collects in respect of the school taxes. 5 An instalment under subsection (2) (a) of general school taxes or additional school taxes, or both, a must be submitted by a municipality to the minister of finance on or before the fifth business day of each calendar month, beginning in August 2020, b may be in any amount determined by the municipality, including a nil amount, and c must be accompanied by a report of the school taxes collected in the preceding calendar month. 6 On the tenth business day after the end of the 2020 calendar year, a municipality collecting school taxes for the 2020 taxation year must submit to the minister of finance a year-end reconciliation together with, if the municipality elects to comply with subsection (3), a detailed listing of the school taxes remaining unpaid, including penalties owing to the Province. 7 If a municipality makes a payment under subsection (3) after the tenth business day after the end of the 2020 calendar year, the payment must be accompanied by a report of the school taxes collected in the month for which the payment is made, including penalties and interest. 8 A report under subsection (5) (c) or (7) must be submitted together with a statement, certified by the collector of the municipality, that the amount or amounts reported are the total amount of school taxes and, if applicable, penalties and interest, collected in the applicable month, less allowable adjustments and deductions for home owner grants approved in the applicable month under section 10 of the Home Owner Grant Act as it read immediately before the coming into force of section 20 of the Home Owner Grant Amendment Act, 2021 . 9 A payment of school taxes under this section must be made by electronic funds transfer. 10 For the purpose of applying the following provisions of the School Act in relation to school taxes imposed for the 2020 taxation year, a section 124 (6) is to be read as if the reference in that section to "subsection (2)" were a reference to this section, b section 124 (9) is to be read as if the reference in that section to "subsection (2) of this section" were a reference to this section, c section 124 (10) is to be read as if the reference in that section to "this section" were a reference to this section, and d section 125 (1) [interest on unpaid taxes] is to be read as if the reference in that section to school taxes that have not been paid under section 124 as required by that Act or by the regulations under that Act were a reference to school taxes that have not been paid in accordance with this section. 11 For the purpose of applying the following provisions of the Home Owner Grant Act in relation to school taxes imposed for the 2020 taxation year, a section 12 (1) [certification and payments to municipalities] is to be read as if the reference in that section to "section 124 (2) of the School Act " were a reference to subsection (2) of this section, b section 12 (4) is to be read as if the reference in that section to "section 124 (9) of the School Act " were a reference to section 124 (9) of the School Act as modified by this section, and c section 15 [grant to be applied to current year taxes] is to be read as if the reference in that section to "section 124 (9) of the School Act " were a reference to section 124 (9) of the School Act as modified by this section. 12 A reference in subsection (11) of this section to section 12 of the Home Owner Grant Act is to be read as a reference to section 12 of the Home Owner Grant Act as it read immediately before the coming into force of section 24 of the Home Owner Grant Amendment Act, 2021 . Related Amendment 14 [Note: See Table of Legislative Changes for the status of section 14.] Section(s) Affected Act 14 Police Act 3 Employer Health Tax Act Amendments Employer Health Tax Act 15-16 [Note: See Table of Legislative Changes for the status of sections 15 and 16.] Section(s) Affected Act 15-16 Employer Health Tax Act 4 Income Tax Act Amendments Income Tax Act 17-18 [Note: See Table of Legislative Changes for the status of sections 17 and 18.] Section(s) Affected Act 17-18 Income Tax Act 5 Finance Statutes Amendments Finance Statutes Amendments 19-21 [Note: See Table of Legislative Changes for the status of sections 19 to 21.] Section(s) Affected Act 19 Balanced Budget and Ministerial Accountability Act 20 Budget Transparency and Accountability Act 21 Financial Administration Act Commencement 22 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table: Item Column 1 Provisions of Act Column 2 Commencement 1 Anything not elsewhere covered by this table The date of Royal Assent 2 Sections 1 to 6 March 24, 2020 3 Sections 7 to 9 April 16, 2020 4 Sections 10 to 14 June 30, 2020 5 Section 15 June 1, 2020 6 Section 16 December 31, 2021 7 Sections 17 and 18 May 1, 2020