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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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