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316+ matches

legal-2026.07.26-907

  1. Provision text match · Canada — British Columbia · en

    Budget Measures Implementation (Employer Health Tax) Act, 2018

    unknown Act or statute Document — Budget Measures Implementation (Employer Health Tax) Act, 2018

    Budget Measures Implementation (Employer Health Tax) Act, 2018

    Budget Measures Implementation (Employer Health Tax) Act, 2018 42 2018 [Title changed to Employer Health Tax Act by the Budget Measures Implementation (Employer Health Tax) Act, 2018 , SBC2018, c. 42, s. 111, effective November 8, 2018 (RA).] 1944036832/1313996573/1251060362 E3tlc18042a

    Topics: employment, tax

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  2. Provision text match · Canada — British Columbia · en

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

    unknown Act or statute Document — Budget Measures Implementation (Residential Property (Short-Term Holding) Profit Tax) Act, 2024

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

    Budget Measures Implementation (Residential Property (Short-Term Holding) Profit Tax) Act, 2024 14 2024 [Title changed to Residential Property (Short-Term Holding) Profit Tax Act by the Budget Measures Implementation (Residential Property (Short-Term Holding) Profit Tax) Act, 2024 , S.B.C. 2024, c. 14, s. 107, effective January 1, 2025.] 194403683

    Topics: residential property, tax

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  3. Provision text match · Canada — British Columbia · en

    Economic Stabilization (COVID-19) Act

    unknown Act or statute Document — Economic Stabilization (COVID-19) Act

    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

    Topics: municipal reporting, property tax penalties, tax filing deadlines, tax remittance

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  4. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Transitional Provisions and Amendments Act, 2013

    unknown Act or statute Part document.segment-2 — Provincial Sales Tax Transitional Provisions and Amendments Act, 2013 — segment 2

    Provincial Sales Tax Transitional Provisions and Amendments Act, 2013 — segment 2

    2 Sections 122 and 123 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of accommodation that, before April 1, 2013, becomes due or is paid without having become due. Section 123.2 — change in use of accommodation acquired for resale 38 1 Section 123.2 of the Provincial Sales Tax Act does not apply to a person who

    Topics: accommodation, fuel tax, leases, refunds

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  5. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Part document.segment-6 — Provincial Sales Tax Exemption and Refund Regulation — segment 6

    Provincial Sales Tax Exemption and Refund Regulation — segment 6

    ve the vehicle, boat or aircraft as a result of a private arrangement, including a wager, between 2 or more persons, c that the person paid tax imposed under section 100Â [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act in respect of the vehicle, boat or aircraft, and d that, after the date the person received the vehicle, boat

    Topics: LNG project definitions, accommodation, aquaculture, asset transfers

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  6. Provision text match · Canada — British Columbia · en

    Taxation (Rural Area) Act

    unknown Act or statute Part document.segment-2 — Taxation (Rural Area) Act — segment 2

    Taxation (Rural Area) Act — segment 2

    4 Subject to subsection (5), the amount of an aggregate fee added under subsection (2) is deemed to be taxes for the purposes of this Act and the provisions of this Act respecting assessment, levy, collection and recovery of taxes and the addition of penalty and interest on unpaid taxes apply in respect of the aggregate fee. 5 Despite any provision of an ena

    Topics: confidential information, property forfeiture, property tax, record keeping

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  7. Provision text match · Canada — British Columbia · en

    Treaty First Nation Property Taxation Enabling Act

    unknown Treaty Document — Treaty First Nation Property Taxation Enabling Act

    Treaty First Nation Property Taxation Enabling Act

    Treaty First Nation Property Taxation Enabling Act 38 2007 November 22, 2007 1089244767/07038/tlc07038_f E4tlc07038 1 Property Taxation Before 2025 Taxation Year Definitions for Part 1 1 In this Part: improvements has the same meaning as in the Assessment Act ; land has the same meaning as in the Assessment Act ; property taxes means taxes imposed on the bas

    Topics: property taxation, real property, tax administration

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  8. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Document — Provincial Sales Tax Exemption and Refund Regulation

    Provincial Sales Tax Exemption and Refund Regulation

    97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit 8 Refunds and Credits for Exclusive Products Refund or credit if subsequent sale to exempt purchaser 140 If a person a is a

    Topics: credits, direct sellers, exclusive products, independent sales contractors

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  9. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Part document.segment-1 — Provincial Sales Tax Exemption and Refund Regulation — segment 1

    Provincial Sales Tax Exemption and Refund Regulation — segment 1

    97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit 9 Related Party Asset Transfers 1 Definitions and Interpretation Definitions and interpretation 148 1 In this Part, related

    Topics: asset transfers, related-party transactions, sales tax exemptions, software transfers

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  10. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Part document.segment-1 — Provincial Sales Tax Exemption and Refund Regulation — segment 1

    Provincial Sales Tax Exemption and Refund Regulation — segment 1

    97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit 6 Refunds Medical equipment and software purchased with charity funds 121 1 In this section: charity funds means the funds

    Topics: medical equipment, refunds, sales tax, sales tax refunds

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  11. Provision text match · Canada — British Columbia · en

    Motor Fuel Tax Act

    unknown Act or statute Part document.segment-1 — Motor Fuel Tax Act — segment 1

    Motor Fuel Tax Act — segment 1

    Motor Fuel Tax Act 317 1996 1325524918/96317/tlc96317_f E4tlc96317 statreg_vsis_solo 1 Definitions and Application Definitions 1 In this Act: alternative motor fuel means alternative motor fuel as defined in the regulations; analyst means a person designated as an analyst under section 66 (1); assessment includes reassessment; aviation fuel means fuel that i

    Topics: appeals, assessments and penalties, carrier compliance, collection and recovery

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  12. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Document — Provincial Sales Tax Exemption and Refund Regulation

    Provincial Sales Tax Exemption and Refund Regulation

    97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit 7 Refunds and Credits for Multijurisdictional Vehicles Credit if vehicle ceases to be multijurisdictional 135 1 In this sec

    Topics: refunds, tax credits, vehicle licensing

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  13. Provision text match · Canada — British Columbia · en

    Ports Property Tax Act

    unknown Act or statute Document — Ports Property Tax Act

    Ports Property Tax Act

    Ports Property Tax Act 7 2004 March 31, 2004 1922970521/04007/tlc04007_f E3tlc04007 Definitions 1 In this Act: assessment roll number means the alphanumeric identifier described as an assessment roll number on an assessment roll under the Assessment Act and used to identify a particular property; Class 4 property means property that is assessed as property i

    Topics: municipal taxation, port facilities, property tax

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  14. Provision text match · Canada — British Columbia · en

    South Coast British Columbia Transportation Authority Act

    unknown Act or statute Part document.segment-2 — South Coast British Columbia Transportation Authority Act — segment 2

    South Coast British Columbia Transportation Authority Act — segment 2

    d network, and any prescribed fees payable under that section in relation to those permits are payable to the authority. 3 Funding Property tax assessed by the authority 25 1 In this section and in section 26: improvements has the same meaning as in the Assessment Act ; land has the same meaning as in the Assessment Act ; net taxable value , in relation to l

    Topics: appeals, asset transfers, borrowing, compliance

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  15. Provision text match · Canada — British Columbia · en

    Provincial Sales Tax Exemption and Refund Regulation

    unknown Regulation Part document.segment-1 — Provincial Sales Tax Exemption and Refund Regulation — segment 1

    Provincial Sales Tax Exemption and Refund Regulation — segment 1

    97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit 2 Exemptions in Relation to Tangible Personal Property 1 Health and Medical Products and Equipment for Individuals with Dis

    Topics: agriculture, aquaculture, clothing, energy

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  16. Provision text match · Canada — British Columbia · en

    Liquefied Natural Gas Project Agreements Act

    unknown Act or statute Document — Liquefied Natural Gas Project Agreements Act

    Liquefied Natural Gas Project Agreements Act

    Liquefied Natural Gas Project Agreements Act 29 2015 July 21, 2015 76470131/15029/tlc15029 E3tlc15029 Definitions 1 In this Act: carbon tax change means either or both of the following enacted after this Act comes into force: a an amendment to the Carbon Tax Act or the regulations under that Act, if the amendment applies only with respect to liquefaction act

    Topics: LNG projects, indemnities, publication, regulatory changes

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  17. Provision text match · Canada — British Columbia · en

    Indian Self Government Enabling Act

    unknown Act or statute Document — Indian Self Government Enabling Act

    Indian Self Government Enabling Act

    r the purposes of Part 3; Indian land means land over which a band or Indian district has jurisdiction under an Act of Canada; Indian land taxation law means a a band council taxation bylaw made under section 83 of the Indian Act (Canada), or b a law made under an Act of Canada other than the Indian Act (Canada) by a band or Indian district, for the purpos

    Topics: grant funding, property taxation, regulatory exemptions, service contracts

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  18. Provision text match · Canada — British Columbia · en

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

    unknown Act or statute Document — Budget Measures Implementation (Speculation and Vacancy Tax) Act, 2018

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

    Budget Measures Implementation (Speculation and Vacancy Tax) Act, 2018 46 2018 [Title changed to Speculation and Vacancy Tax Act by the Budget Measures Implementation (Speculation and Vacancy Tax) Act, 2018 , SBC2018, c. 46, s. 143, effective November 27, 2018 (RA).] 1944036832/2112261376/1650507201 E3tlc18046a

    Topics: statute title change

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  19. Provision text match · Canada — British Columbia · en

    Home Owner Grant Act

    unknown Act or statute Part document.segment-2 — Home Owner Grant Act — segment 2

    Home Owner Grant Act — segment 2

    if a section 3 (4) operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in paragraphs (a) to (d) of section 3 (3), b section 4 (4) operates to reduce or eliminate the benefit under subsection (1) of this secti

    Topics: confidential information, document service, liens, occupancy rules

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  20. Provision text match · Canada — British Columbia · en

    Carbon Tax Act

    unknown Act or statute Part document.segment-1 — Carbon Tax Act — segment 1

    Carbon Tax Act — segment 1

    Carbon Tax Act 40 2008 May 29, 2008 781755088/08040/tlc08040_f E4tlc08040 1 Interpretation Definitions 1 1 In this Act: assessment includes reassessment; biomethane means methane produced from biomass; biomethane credit means a credit provided under section 14.1; board member means a member of a board of directors of a corporation and includes a person who i

    Topics: assessments and interest, audits, bulk transactions, carbon tax collection

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