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    This Act is current to August 12, 2020
    See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

    Income Tax Act

    [RSBC 1996] CHAPTER 215

    Contents
    1Definitions and interpretation
    Part 1 — Income Tax
    Division 1 — Liability for Tax
    2Liability for tax
    3Repealed
    Division 2 — Individual Income Tax
    4Definitions
    4.1Amount of tax payable
    4.2Deductions
    4.3Personal credits
    4.301BC tax reduction credit
    4.31Age credit
    4.32Pension credit
    4.33Adoption expense credit
    4.34-4.341Repealed
    4.35Repealed
    4.351Repealed
    4.36BC education coaching tax credit
    4.37Tax credit for volunteer firefighters and search and rescue volunteers
    4.4Charitable and other gifts
    4.5Medical expense credit
    4.51Credit for mental or physical impairment
    4.52Indexing
    4.6Tuition credit
    4.61Repealed
    4.62Unused tuition and education tax credits
    4.63Credit for interest on student loan
    4.64Credit for EI premium and CPP contribution
    4.65Transfer of unused credits to spouse or common-law partner
    4.66Tuition tax credit transferred
    4.67Transfer of unused credits to parent or grandparent
    4.68Minimum tax credit
    4.69Dividend tax credit
    4.7Overseas employment tax credit
    4.71Foreign tax credit
    4.72Supplementary credit for 2000 taxation year
    4.721BC mining flow-through share tax credit
    4.73Restrictions on credits: trusts
    4.74Restrictions on credits: year of bankruptcy
    4.75Restrictions on credits: income earned outside BC
    4.76Restrictions on credits: part-year residents
    4.77Restrictions on credits: non-residents
    4.78Credits in separate returns
    4.79Order of making deductions
    4.8Minimum tax
    4.81CPP/QPP disability benefits for previous years
    4.82Qualifying retroactive lump sum pension payments
    4.83Lump sum pension payment
    4.84Tax on split income
    4.85Apportionment of additional taxes
    4.86Repealed
    4.87Bankrupt individuals
    5-7Repealed
    7.1Repealed
    8Refundable sales tax credit
    8.1Climate action tax credit
    8.2BC harmonized sales tax credit
    9-13Repealed
    13.01Definitions for climate action dividend
    13.02Climate action dividend
    13.03Climate action dividend cannot be attached or assigned
    13.04Climate action dividend — general
    13.05Climate action dividend — no further assessments, determinations or decisions
    13.06Climate action dividend regulations
    13.07Application of federal provisions — interpretation for BC early childhood tax benefit
    13.071BC early childhood tax benefit
    13.08Application of federal provisions to BC early childhood tax benefit — rules about eligible individuals and their spouses or common-law partners
    13.081BC early childhood tax benefit cannot be attached or assigned
    13.09BC early childhood tax benefit regulations
    13.091Application of federal provisions — interpretation for BC child opportunity benefit
    13.092BC child opportunity benefit
    13.093Application of federal provisions to BC child opportunity benefit — rules about eligible individuals and their spouses or common-law partners
    13.094 BC child opportunity benefit cannot be attached or assigned
    13.095BC child opportunity benefit regulations
    13.1Net employee investment tax credit
    13.2Refunds to mutual fund trusts
    Division 3 — Corporate Income Tax
    13.3Definitions
    14Corporation income tax
    14.1Corporate straddle provision
    15Repealed
    16Small business rate
    17Two-year tax holiday for new small businesses
    18Appeal of refusal or rescission of certificate of eligibility
    18.1Order of making deductions
    Division 4 — Individual and Corporate Income Tax
    19Repealed
    19.1Logging tax deduction
    20Political contributions
    20.1Farmers' food donation tax credit
    21Small business venture capital tax credit
    22-24Repealed
    25Qualifying environmental trusts: tax and tax credit
    25.1Mining exploration tax credit
    26Repealed
    27Exemptions
    28Repealed
    Division 5 — Returns, Assessments and Appeals
    29Application of federal provisions — returns of income and assessments of tax
    30Reassessment and amended return
    31Instalment payments: farmers and fishers
    32Instalment payments: other individuals
    33Application of federal provision — payments by corporations
    34Application of federal provisions — returns, payments and interest
    35Refund for tax credits
    36Amount on which instalment calculated
    37Application of federal provisions — failure to file return or corporate return and failure to provide information
    38Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal
    39Application of federal provisions — penalty for late or deficient instalments
    39.1Application of federal provisions — misrepresentation of tax matter by third party
    40Application of federal provisions — refunds
    41Application of federal provisions — objections to assessments and extension of time
    42Appeal by taxpayer
    43Reply
    44Procedure
    45Application of federal provisions — irregularities, extension of time and private hearings
    46Court practice
    Part 2 — Administration and Enforcement
    47Application of federal provisions — administration, interest, garnishment and proceedings to collect
    48Power to make regulations
    49Application of federal provisions — debts to Her Majesty
    50Application of federal provisions — certificates
    51Warrant
    52Application of federal provisions — acquisition of debtor's property
    53Application of federal provisions — payment of money seized from tax debtor
    54Application of federal provisions — seizure of goods
    55Application of federal provisions — taxpayer leaving Canada or defaulting
    56Application of federal provisions — withholding taxes
    57Application of federal provisions — liability of directors
    58Books and records
    59Application of federal provisions — inspections, privilege, information returns and corporate execution
    60Repealed
    61Offence and penalty
    62Application of federal provisions — further offences
    63Powers of federal minister
    64Communication of information and related offences
    65Information-sharing agreements
    66Application of federal provisions — liability of officer or agent of corporation
    67Application of federal provisions — restriction on power of court
    68Procedure and evidence
    68.1Anti-avoidance rule
    68.2Reportable transactions
    Part 3 — Collection of Tax
    69Collection agreement
    70Payments on account
    71No action against persons withholding tax
    72Relief of taxpayer
    73Non-agreeing provinces
    74Enforcement of judgments
    Part 4 — Miscellaneous
    75Appointments
    76Delegation of powers
    77Duty of officers of government to provide information
    77.1Timber harvest information
    77.2British Columbia Assessment Authority must provide information
    78Costs and expenses
    Part 5 — Film and Television Tax Credit
    79Definitions and interpretation
    80Basic tax credit
    80.1Scriptwriting tax credit
    81Regional tax credit if principal photography begins before April 1, 2003
    81.1Regional tax credit if principal photography begins after March 31, 2003
    81.11Distant location regional tax credit
    81.2Digital animation, visual effects and post-production tax credit
    82Film training tax credit
    82.1Production services tax credit
    82.2Regional production services tax credit
    82.21Distant location production services tax credit
    82.3Digital animation, visual effects and post-production services tax credit
    83No credit available if section 17 deduction made
    83.1May not claim both accredited production and eligible production credits
    84Deemed payment
    85Application for tax credit
    86Eligibility certificate
    87Completion certificate
    87.1Accreditation certificate
    88Revocation of certificates
    89Notice of refusal or revocation
    90Tax credit must be reimbursed
    91Recovery of debt
    92Reconsiderations and certification appeals
    93Powers of audit
    94Minister and Commissioner may require information regarding certificates
    95Collection and sharing of information
    96Power to make regulations
    Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit
    97Definitions
    97.1Interpretation — taxation year of partnerships
    98Refundable tax credit available
    99Non-refundable tax credit available
    99.1Credit amount in respect of a partnership
    100Renunciation of tax credit
    101Amalgamations and wind ups
    102No credit available if section 17 deduction made
    102.1Recapture of tax credit corporations
    102.11Recapture of amounts — partnership
    102.2Recapture rules do not apply to specified non-arm's length transfers
    102.3Recapture of tax credit from non-arm's length purchasers — corporations
    102.4Recapture of amounts from non-arm's length purchasers — partnerships
    102.5Recapture of tax credit by corporation in respect of a partnership
    102.6Recapture of amounts — tiered partnership
    103Filing requirements
    Part 7 — British Columbia Manufacturing and Processing Tax Credit
    104Interpretation
    105Non-refundable tax credit available
    106Partnerships
    107Renunciation of tax credit
    108Amalgamations and wind ups
    109No credit available for year in which section 17 deduction made
    110Filing requirements
    Part 8 — Book Publishing Tax Credit
    111Definitions and interpretation
    112Book publishing tax credit
    113Deemed payment
    114Filing requirements
    115Power to make regulations
    Part 9 — Training Tax Credits
    Division 1 — Definitions
    116Definitions
    Division 2 — Tax Credits for Individuals
    117Application of this Division
    118Basic tax credit for individuals
    119Completion tax credit for individuals
    119.1Certification tax credit for individuals
    120Enhanced tax credit for individuals
    Division 3 — Tax Credits for Employers
    121Definition for this Division
    122Basic tax credit for employers
    123Completion tax credit for employers
    124Enhanced tax credit for employers
    124.1Enhanced tax credit for employers — eligible apprentice
    124.2No credits for eligible industry employer
    125Restrictions on credits: multiple employers
    126Restrictions on credits: partnership
    Division 3.1 — Tax Credits for Shipbuilding and Ship Repair Industry Employers
    126.1Definitions for this Division
    126.2Basic tax credit for eligible industry employers
    126.3Completion tax credit for eligible industry employers
    126.4Enhanced tax credit for eligible industry employers
    126.5Restrictions on credits: multiple eligible industry employers
    126.6Restrictions on credits: partnership
    Division 4 — Administration
    127Deemed payment
    128Filing requirements
    129Powers of audit
    130Collection and sharing of information
    131Power to make regulations
    Part 10 — Interactive Digital Media Tax Credit
    132Definitions
    133Eligibility for tax credit
    134Interactive digital media tax credit
    135Deemed payment
    136Registration
    137Reconsiderations and appeals
    138Filing requirements
    139Powers of audit
    140Power to make regulations
    Part 11 — Home Renovation Tax Credit for Seniors and Persons with Disabilities
    141Definitions
    142Home renovation tax credit for seniors and persons with disabilities
    143Part-year residents
    144Bankruptcy
    145Death
    146Relationship to other credits
    147Deemed payment of tax
    148Filing requirements
    149Powers of audit
    150Power to make regulations
    Part 12 — BC First-Time New Home Buyers' Bonus
    151Definitions
    152Tax credit for first-time new home buyers
    153Deemed payment of tax
    154Application for tax credit
    155Determination of tax credit
    156Determination period
    157Determination valid and binding
    158Notice to commissioner of subsequent assessment
    159Payment of tax refund
    160Tax refund cannot be attached or assigned
    161Imposition of administrative penalty
    162Administrative penalties
    163Waiver or cancellation of penalty
    164Appeal to minister
    165Liability for recoverable amount
    166Collection of recoverable amount
    167Powers of audit
    168Application of other provisions
    169Administration
    170Delegation of powers
    171Power to make regulations
    Part 13 — Natural Gas Tax Credit
    Division 1 — Definitions
    172Definitions
    Division 2 — Natural Gas Tax Credit
    173Natural gas tax credit
    174Credit calculation change
    175Tax calculation change
    176Amalgamations and wind ups
    Division 3 — Cost of Natural Gas
    177Definitions for this Division
    178Deemed purchase of natural gas
    179Cost of natural gas notionally acquired in month
    180Notional cost of natural gas notionally acquired in month
    181Transportation cost for natural gas notionally acquired in month
    Division 4 — Administration
    182Definition for this Division
    183Application for tax credit
    184Determination of tax credit
    185Deemed payment of tax
    186Payment of tax refund
    187Determination period
    188Rules relating to determinations
    189Notice of determination
    190Notice to commissioner of subsequent assessment
    191Imposition of administrative penalty
    192Administrative penalties
    193Waiver or cancellation of penalty
    194Interest payable to government under this Part
    195No interest if full payment within 30 days
    196Waiver or cancellation of interest
    197Interest on tax refunds
    198Excess refund
    199Liability for amounts owing to government
    200Collection of amounts owing to government
    201Appeal to Provincial minister
    202Appeal to court
    203Irregularities
    204Collection of amounts owing not affected by pending appeal
    205If decision set aside or amount reduced on appeal
    Division 5 — General
    206Administration
    207Powers of audit
    208Delegation of powers
    209Collection and sharing of information
    210Application of other provisions
    211Volume, heating value and sampling of natural gas
    212When documents are filed with or given to commissioner or Provincial minister
    213Power to make regulations
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