1. In this Act
"accommodation" means the provision of lodging in hotels and motels, and other lodging designated by the Lieutenant Governor in Council, but does not include lodging let to the same person for a continuous period of more than 2 months, or lodging exempted by the Lieutenant Governor in Council;
"assessment" includes reassessment;
"director" means the person authorized by the minister to administer this Act;
"minister" means the Minister of Finance;
"mistake of law" includes any mistake that is not solely a mistake of fact;
"operator" means a person who, in the normal course of his business, sells, offers to sell, provides, or offers to provide, accommodation within the Province;
"purchaser" means a person who acquires accommodation for his own use or for use by other persons at his expense, or on behalf of, or as the agent for, a principal who desires to acquire accommodation for use by the principal or other persons at his expense;
"purchase price" means the price for which accommodation is purchased, including the price in money, the value of services rendered, and other considerations accepted by the operator in return for the accommodation provided.
Historical Note(s): 1971-26-1; 1992-7-4; 1992-68-1.
2. (1) Every purchaser shall, at the time of making a purchase of accommodation, pay to Her Majesty in right of the Province for the purpose of raising revenue for Provincial purposes a tax of 8% of the purchase price of the accommodation.
(2) Where a purchaser purchases accommodation after March 19, 1987
(a) pursuant to a written confirmation of reservation,
(b) pursuant to a written contract, or
(c) subsequent to a deposit of money
that was made on or before March 19, 1987 to purchase a specified number of days accommodation the director, on receipt of evidence satisfactory to him, shall, out of the consolidated revenue fund, grant the purchaser a refund equal to 1% of the purchase price of the accommodation for each of the specified number of days that the purchaser pays tax on the accommodation at a rate of 8%.
(3) [Repealed 1987-7-3, effective March 20, 1987.]
(4) Where the minister is of the opinion that the purchase price attributed to accommodation by the operator does not represent the fair market value of the accommodation, the minister may determine an appropriate taxable value and the purchase price of the accommodation for the purpose of taxation under this Act shall be the taxable value determined by the minister.
Historical Note(s): 1984-4-1, effective March 1, 1984; 1986-23-6, effective April 1, 1986; 1987-7-1,2,3, effective March 20, 1987; 1992-7-5.
2.1 (1) Where, after the date prescribed in a regulation made under section 34 (1) (d.1), accommodation is purchased within an area in respect of which this section is, by the regulation, declared to be applicable, the purchaser shall, at the time of purchasing the accommodation, pay, in addition to the tax payable under section 2, a tax at the prescribed rate on the purchase price of the accommodation.
(2) Where, on the request of a municipality, regional district or eligible entity, a regulation is made under section 34 (1) (d.1), the minister shall pay out of the consolidated revenue fund, without an appropriation other than this section, to the municipality, regional district or eligible entity, as the case may be, amounts equivalent to the net revenue collected under this section in the municipality or regional district or the prescribed area of either or the prescribed area of the Province, as the case may be.
(3) A municipality, regional district or eligible entity shall not expend for a purpose other than a prescribed purpose any money paid to it under subsection (1) and shall account to the minister for its expenditure.
(4) Where a purchaser purchases accommodation within an area in respect of which subsection (1) is declared to be applicable
(a) pursuant to a written confirmation of reservation,
(b) pursuant to a written contract, or
(c) subsequent to a deposit of money
to purchase a specified number of days of accommodation and the confirmation, contract or deposit was made before subsection (1) was declared to be applicable to accommodation within that area, the director, on receipt of evidence satisfactory to him, shall, out of the consolidated revenue fund, grant the purchaser a refund equal to the amount of tax paid under subsection (1) on the purchase price of the accommodation for each of the specified number of days.
(5) The maximum amount of tax that may be imposed under this section and section 2 is 10% of the purchase price of the accommodation.
Historical Note(s): 1987-7-4, effective March 20, 1987.
3. (1) No operator shall sell, offer to sell, provide, or offer to provide accommodation in the Province unless he is registered and has been granted, on his application in the form prescribed by the director, a registration certificate under authority of this Act and the certificate is in force at the time of sale.
(2) The registration certificate granted under subsection (1) shall be kept at the principal place of business of the operator in the Province and shall not be transferable, and shall be presented for inspection by the director, or by a person designated by him, on request.
(3) The director may, with the approval of the minister, cancel or suspend a registration certificate granted to a person under this section or refuse to grant a registration certificate to a person who
(a) has committed an offence against this Act,
(b) has failed to collect or remit, when required, tax imposed under this Act, or
(c) has failed to post the security required under section 24.
Historical Note(s): 1971-26-3; 1983-6-13, effective October 15, 1983 (B.C. Reg. 384/83).
3.1 (1) An operator shall not dispose of his stock through a sale in bulk without first obtaining from the director a certificate in duplicate that all taxes collected by the operator have been paid.
(2) A person purchasing stock from an operator through a sale in bulk shall obtain from the operator one of the duplicate copies of the certificate referred to in subsection (1), and if he fails to do so he is liable for payment to the director of all taxes collected and not remitted by the operator.
(3) In subsections (1) and (2) "sale in bulk" means
(a) a sale of tangible personal property by an operator out of the usual course of his business, or
(b) a sale of an interest in the business of an operator.
Historical Note(s): 1984-26-69, effective June 15, 1984 (B.C. Reg. 183/84); 1985-27-1, effective on coming into force of 1985-10-11 [1985-10-11, effective May 17, 1985 (B.C. Reg. 138/85)].
4. Every operator is deemed to be an agent for the minister and as such shall levy and collect the tax imposed by this Act on the purchaser.
Historical Note(s): 1971-26-4.
5. Every person who collects tax imposed under this Act is deemed to act subject to Part 7 of the Financial Administration Act; but, notwithstanding any other Act, no person acting under this section is thus made ineligible as a member of the Legislative Assembly.
Historical Note(s): 1971-26-5; 1981-15-103, proclaimed effective November 26, 1981.
6. The tax imposed under this Act, whether the price be stipulated to be payable in cash, or on terms, or by instalments, or otherwise, shall be collected at the time of the sale on the total amount of the purchase price and shall be remitted to the director at the times and in the manner prescribed by the regulations.
Historical Note(s): 1971-26-6.
6.1 (1) The director, in the prescribed circumstances and conditions and in accordance with the prescribed procedures, may refund to an operator from the consolidated revenue fund the portion of the taxes, remitted by the operator, that a purchaser has failed to pay to the operator in respect of taxes payable under this Act.
(2) Where an operator is entitled to a refund under subsection (1), the operator may deduct in the manner prescribed the amount of the refund payable to him under this section from the amount of taxes that he is required to remit under this Act.
Historical Note(s): 1982-10-12, effective April 6, 1982, see transitional provision, 1982-10-32.
6.2 Where the director is satisfied that taxes or a portion of them have been paid in error, other than an error that is a mistake of law, he shall refund from the consolidated revenue fund the amount of the overpayment to the person entitled.
Historical Note(s): 1986-23-7, effective April 1, 1986.
6.3 (1) In order to claim a refund under this Act, a person shall
(a) submit to the director an application in writing signed by the person who paid the amount claimed, and
(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.
(2) For the purposes of subsection (1) (a), where the person who paid the amount claimed is a corporation, the application shall be signed by a director or authorized employee of the corporation.
Historical Note(s): 1992-7-6.
6.4 (1) Notwithstanding section 13 of the Financial Administration Act,
(a) no refund of less than $10 shall be made, and
(b) no refund shall be made on a claim for a refund made more than 6 years after the date on which the tax was paid.
(2) Notwithstanding the Limitation Act, no action for a refund of tax paid in error, other than an error that is a mistake of law, shall be brought more than 6 years after the date on which the tax was paid.
Historical Note(s): 1992-7-7.
6.5 (1) No person has a right of action or other remedy against Her Majesty for the recovery of money paid as tax by mistake of law except by way of subsection (2) and by appeal under sections 11 and 12.
(2) A person who has paid money as tax by mistake of law may apply to the director for a refund of that money within
(a) 6 years after the money was paid, if it was paid by an individual in respect of accommodation for the use of that individual, or
(b) 6 months after the money was paid, in any other case.
(3) Where the director is satisfied that a person who applies under subsection (2) has paid money as tax by mistake of law, the director shall refund out of the consolidated revenue fund to the person the amount paid by mistake.
(4) This section applies also to money paid as tax by mistake of law before the day this section comes into force.
Historical Note(s): 1992-7-8.
7. The minister may make an allowance to operators for their services in collecting and forwarding the tax to the minister, as prescribed in the regulations; but, notwithstanding any other Act, no person accepting an allowance under this section is thus made ineligible as a member of the Legislative Assembly.
Historical Note(s): 1971-26-7.
8. Every operator shall make returns to the director, and shall keep records in the form and containing information as prescribed by the regulations and failure to do so is an offence against this Act.
Historical Note(s): 1971-26-8.
9. A person who has custody of or control over information or records under this Act shall not disclose the information or records to any other person except
(a) in the course of administering or enforcing this or another taxation Act,
(b) in court proceedings relating to this or another taxation Act,
(b.1) as provided in, or ordered under, section 37.1 (3), 37.2 (1), 63.2 (6) or 63.3 (1) of the Family Relations Act or section 8 (3) or 9 (1) of the Family Maintenance Enforcement Act,
(c) under an agreement that
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for the disclosure of information and records to and the exchange of similar information and records with that other government, or
(d) for the purpose of the compilation of statistical information by the government or the government of Canada.
Historical Note(s): 1985-73-10; 1988-3-74.
10. (1) A person appointed by the director may enter at a reasonable time the business premises occupied by a person, or the premises where his records are kept, to determine whether or not
(a) the person is an operator, or the premises is accommodation within the meaning of this Act; or
(b) this Act and the regulations are being and have been complied with, or to inspect, audit and examine books of account, records or documents; and the person in charge of or occupying the premises shall answer all questions pertaining to these matters and shall produce the books of account, records or documents as required.
(2) Where it appears from the inspection, audit or examination, or from information available to him, that the person is an operator or the premises is accommodation within the meaning of this Act, or that this Act or the regulations have not been complied with, the person making the inspection, audit or examination shall calculate the tax collected or due in a manner and by a procedure the director considers adequate and expedient, and the director shall assess the operator or the person occupying the premises for the amount of the tax calculated, but the person assessed may appeal the amount of the assessment under section 11 of this Act.
(2.1) In making an assessment under this section the director shall not consider or include a period greater than 6 years before the date of the first notice of assessment.
(2.2) Notwithstanding subsection (2.1), in making an assessment under this section the director may consider and include any period, where the assessment relates to a contravention, of this Act or the regulations, involving wilful default or fraud.
(3) Where, as a result of an inspection, audit or examination under subsection (1), it appears that an amount of tax should have been but was not collected, the director shall impose a penalty against the person who should have collected the tax in an amount equal to the total of the amount of tax that should have been collected plus interest at the rate prescribed by the Lieutenant Governor in Council.
(4) In imposing a penalty under subsection (3), the director shall not consider a period greater than 3 years, all or part of which may be prior to April 6, 1982.
(5) Evidence that an assessment has been made under subsection (2) or that a penalty has been imposed under subsection (3) is proof in the absence of evidence to the contrary that the amount stated in the assessment or imposed as penalty is due and owing.
Historical Note(s): 1971-26-10; 1982-10-13, effective April 6, 1982; 1985-27-2, effective March 15, 1985.
11. (1) If a person disputes
(a) a decision of the director under section 2 (2), 2.1 (4), 6.2 or 6.5 (3),
(a.1) an assessment made under section 10 (2), or
(b) a penalty or interest imposed under section 10 (3) or 23,
he may personally or by his agent, within 60 days after receiving notice of the decision, assessment or penalty, serve notice of appeal on the minister.
(2) The notice of appeal shall be in writing and shall be addressed to the minister at Victoria.
(3) The notice shall set out clearly the reasons for the appeal and all facts relative to it.
(4) On receipt of the notice, the minister shall consider the matter and affirm or amend the decision, estimate or assessment or the penalty imposed and notify the appellant promptly in writing of his decision.
Historical Note(s): 1971-26-11; 1982-10-14, effective April 6, 1982; 1986-23-8, effective April 1, 1986; 1987-7-5, effective March 20, 1987; 1988-45-14; 1992-7-9.
12. (1) A decision of the minister under section 2 (4) or 11 (4) may be appealed to the Supreme Court by way of originating application.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
(3) A petition shall be filed in the court registry within 60 days after the date on the minister's notification of decision.
(4) Within 14 days after the filing of the petition under subsection (3), it shall be served on the Crown in accordance with section 8 of the Crown Proceeding Act and the Crown shall be designated "Her Majesty the Queen in right of the Province of British Columbia".
(5) The court may dismiss the appeal, allow the appeal, vary the decision from which the appeal is made or refer the decision back to the director for reconsideration.
(6) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
Historical Note(s): 1987-18-6, effective July 1, 1987; 1990-40-100; 1992-7-10.
13. An assessment made or a penalty imposed by the director under section 10 shall not be varied or disallowed because of an irregularity, informality, omission or error on the part of a person in the observation of a directory provision up to the date of the issuing of the notice of assessment or imposition of a penalty under section 10.
Historical Note(s): 1971-26-13; 1982-10-15, effective April 6, 1982.
14. Neither the giving of a notice of appeal by a person, nor a delay in the hearing of the appeal, shall affect the due date, interest, penalties or liability for payment provided under this Act for taxes or penalties due and payable, or that have been collected on behalf of Her Majesty in right of the Province that are the subject matter of the appeal, or delay the collection of those taxes or penalties; but, in the event of the assessment of or the penalty imposed by the director being set aside or reduced on appeal, the minister shall refund the amount or excess amount of taxes or penalties that have been paid or collected and of any additional interest and penalty imposed and paid.
Historical Note(s): 1971-26-14; 1982-10-16, effective April 6, 1982.
15. The purchaser is and remains liable for the tax imposed under this Act until the tax has been paid to an operator, and, in the event of the failure on the part of an operator to collect the tax, he shall immediately notify the director, and the purchaser may be sued for the amount of the tax in a court of competent jurisdiction; but action against the purchaser under this section does not affect the liability of the operator under this Act for failure to collect the tax.
Historical Note(s): 1971-26-15.
16. (1) Where a person collects an amount of tax under this Act
(a) he shall be deemed to hold it in trust for Her Majesty in right of the Province for the payment over of that amount to Her Majesty in the manner and at the time required under this Act and regulations, and
(b) the tax collected shall be deemed to be held separate from and form no part of the person's money, assets or estate, whether or not the amount of the tax has in fact been kept separate and apart from either the person's own money or the assets of the estate of the person who has collected the amount of the tax under this Act.
(1.1) Where an operator sells accommodation, any money received by him in respect of the accommodation, up to the full amount of the tax owing, shall be deemed to be payment of the tax owing by the purchaser under this Act.
(2) and (3) [Repealed 1990-11-65.]
(4) A person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 16.1 or other similar person, other than a trustee appointed under the Bankruptcy Act (Canada), takes control or possession of the property of a person who has collected or is required to collect the tax under this Act shall, before distributing the property or the proceeds from the realization of it, obtain from the director a certificate that the amount that constituted a lien registered under section 16.1 (2) has been paid or that security acceptable to the minister has been given.
(5) An assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 16.1 or other similar person, other than a trustee appointed under the Bankruptcy Act (Canada), who distributes the property referred to in subsection (4) or the proceeds of the realization of it without having obtained the certificate required by that subsection is personally liable to Her Majesty for an amount equal to the amount of tax and related interest and penalty required to be paid to obtain the certificate.
Historical Note(s): 1981-5-32, proclaimed effective June 25, 1981; 1982-10-17, effective April 6, 1982; 1983-6-14, effective October 15, 1983 (B.C. Reg. 384/83); 1990-11-65.
16.1 (1) In this section
"associated corporation" means a corporation that is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada);
"collateral" has the same meaning as in the Personal Property Security Act;
"inventory" has the same meaning as in the Personal Property Security Act;
"proceeds" has the same meaning as in the Personal Property Security Act;
"property", when referring to the property of an "associated corporation" or a "related individual", means property that is used in, or in conjunction with, the business in respect of which the taxes referred to in subsection (2) are required to be collected and remitted;
"purchase money security interest" has the same meaning as in the Personal Property Security Act;
"related individual" has the same meaning as in the Property Purchase Tax Act;
"secured party" has the same meaning as in the Personal Property Security Act;
"security interest" has the same meaning as in the Personal Property Security Act.
(2) Where a person is required to collect and remit taxes under this Act or the regulations and does not collect or remit the taxes, the director may register a lien
(a) against the real property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by registering a certificate of indebtedness in the prescribed form in the appropriate land title office in the same manner that a charge is registered under the Land Title Act, and
(b) against the personal property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by designating the amount owing as a lien and entering the amount together with the date of the entry in an accounts receivable system maintained by the director.
(3) On registration of a certificate of indebtedness against the real property of a person under subsection (2) (a), a lien for
(a) the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected before registration, and
(b) any related interest and penalty on the taxes
is created on the real property against which the lien is registered.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien for
(a) the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected before registration, and
(b) any related interest and penalty on the taxes
is created on the personal property in which the person has a legal or equitable interest, including any portion of the property that is subject to a prior lien or security interest.
(5) Subject to subsections (6) and (7), a lien registered under subsection (2) (b) against personal property
(a) is not limited to the equity that the person against whose personal property the lien is registered has in the personal property, and
(b) notwithstanding the provisions of any other enactments, has priority over a security interest or other lien, whether or not the security interest or other lien existed before the lien was registered under subsection (2) (b).
(6) A lien registered under subsection (2) (b) against personal property does not have priority over
(a) a security interest that secures unpaid wages under section 15 (2) of the Employment Standards Act, regardless of when that security interest arises, or
(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.
(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and
(b) the property referred to in paragraph (a) is subject to
(i) a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or
(ii) another lien created before the registration of the first lien under subsection (2) (b),
the total amount secured by all the liens registered under subsection (2) (b) is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months prior to the date of the most recent registration of a lien under subsection (2) (b).
(8) Where a lien results from an assessment under section 10 (2) and the estimate is for an amount that is different from the actual amount of the lien as established under subsections (3) and (4), the director may correct the amount by registering a new lien in the revised amount and discharging the original lien, but for the purposes of subsection (7) the new registration shall be deemed to be registered at the same time as the registration it revises.
(9) Notwithstanding section 9, the director shall,
(a) on the oral or written request of a person, disclose in writing whether a lien is registered against the personal or real property of a named person, or
(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.
Historical Note(s): 1990-11-66; 1992-68-2.
17. Before taking proceedings for the recovery of taxes or penalties that are due and payable under this Act or that have been collected on behalf of Her Majesty in right of the Province, the director shall give notice to the operator, or purchaser, of his intention to enforce payment, but failure to give the notice in a case does not affect the validity of proceedings taken for the recovery of taxes, penalties or money collected as taxes under this Act.
Historical Note(s): 1971-26-17; 1982-10-18, effective April 6, 1982.
18. The amount of taxes due and payable under this Act, or that have been collected on behalf of Her Majesty in right of the Province, may be recovered by action in a court of competent jurisdiction as for a debt due to Her Majesty in right of the Province, and the court may make an order as to the costs of the action in favour of or against Her Majesty in right of the Province.
Historical Note(s): 1971-26-18.
19. Where default is made in the payment of a penalty or of taxes due and payable under this Act, or that have been collected on behalf of Her Majesty in right of the Province, or any part of them, the director may issue his certificate stating the amount due, the amount remaining unpaid, including interest and penalties, and the name of the person by whom it is payable, and may file the certificate with a district registrar of the Supreme Court and, when filed, the certificate is of the same force and effect, and all proceedings may be taken on it, as if it were a judgment of the court for the recovery of a debt of the amount stated in the certificate against the person named in it.
Historical Note(s): 1971-26-19; 1987-18-7; 1990-40-101.
20. (1) In this section "taxpayer" includes an operator.
(2) Where the director has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the director on account of the taxpayer's liability under this Act.
(3) Without limiting the generality of subsection (2), where the director has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.
(4) Where under this section the director demands that a person pay to the director, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand
(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and
(b) operates to require payments to the director out of each payment of the amount stipulated by the director in the demand.
(5) Money or a beneficial interest in money in a savings institution
(a) on deposit to the credit of a taxpayer at the time a demand is served, or
(b) deposited to the credit of a taxpayer after a demand is served
is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in his capacity as a trustee.
(6) A demand under this section continues in effect until
(a) the demand is satisfied, or
(b) 90 days after the demand is mailed or served,
whichever is earlier.
(6.1) Notwithstanding subsection (6), where a demand is made in respect of a periodic payment referred to in subsection (4), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is mailed or served, in which case the demand ceases to have effect on the expiration of that period.
(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the director.
(8) A person who fails to comply with a demand under subsection (3) is liable to pay to Her Majesty in right of the Province an amount equal to the lesser of
(a) the aggregate of the money advanced or paid, and
(b) the amount that he was required under subsection (3) to pay to the director.
(9) The receipt of the director for money paid under this section is a good and sufficient discharge of the original liability to the extent of the payment.
(9.1) Money paid by any person to the director in compliance with a demand under this section shall be deemed to have been paid by that person to the taxpayer.
(10) Where a person carries on business under a name or style other than his own name, the demand under subsection (2), (3) or (4) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.
(11) Where persons carry on business in partnership, the demand under subsection (2), (3) or (4) may be addressed to the partnership name and, in the case of personal service, shall be deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.
Historical Note(s): 1983-6-15, effective October 15, 1983 (B.C. Reg. 384/83); 1985-73-11.
20.1 (1) In this section "proceeding" means
(a) an action for the recovery of taxes under section 18,
(b) the filing of a certificate under section 19, and
(c) the making of a demand under section 20.
(2) A proceeding may be commenced at any time within 7 years after the date on which liability arose for payment of the taxes claimed in the proceeding, and taxes may be recovered in the proceeding notwithstanding that during any part of the 7 years before this section came into force, recovery of the taxes under the law then in force was statute barred.
(3) A proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time, notwithstanding subsection (2) and notwithstanding that at any time before this section came into force, recovery of the taxes under the law then in force was statute barred.
Historical Note(s): 1985-27-3, effective March 15, 1985.
21. Where, without a registration certificate in force under section 3 (1), an operator sells, offers to sell, provides or offers to provide accommodation taxable under this Act, the minister may apply to the Supreme Court for an injunction ordering the operator to cease selling or offering to sell, or providing or offering to provide the accommodation until he fulfils his obligations under this Act and pays the costs of the application.
Historical Note(s): 1983-6-16, effective October 15, 1983 (B.C. Reg. 384/83).
22. The powers conferred by this Act for the recovery of taxes or money collected as taxes by action in court and by filing a certificate may be exercised separately, or concurrently, or cumulatively. The liability of a person for the payment of tax under this Act, or the liability to remit taxes collected, is not affected in any way by the fact that a fine or penalty has been imposed on, or paid by, him for a contravention of this Act.
Historical Note(s): 1971-26-22.
23. (1) In addition to any other penalty the director may,
(a) where he is satisfied that a person wilfully failed to remit tax collected as required by this Act or the regulations, assess against the person a penalty equal to 100% of the amount not remitted, or
(b) in any case, other than a case referred to in paragraph (a), where he is satisfied that a person failed to remit or pay any tax as required by this Act or the regulations, assess against the person a penalty equal to 10% of the amount not remitted or paid.
(1.1) The director may, at any time,
(a) whether or not he has assessed a penalty under subsection (1), and
(b) in respect of any period during which tax under this Act or the regulations ought to have been remitted or paid,
assess on the amount of taxes not remitted or paid as required under this Act or the regulations, interest at a rate prescribed by the Lieutenant Governor in Council.
(2) The penalty and interest under this section form part of the lien provided for in section 16.
Historical Note(s): 1971-26-23; 1977-76-13; 1985-27-4, effective July 1, 1985; 1989-1-4.
24. (1) Where the operator has failed to collect or to remit tax in accordance with this Act, the director may require him to deposit with the minister a bond by way of cash or other security satisfactory to the minister.
(2) The amount of the bond shall be determined by the director, but shall not be greater than an amount equal to 6 times the tax, or the estimated tax, that would normally be collected by the operator each month under this Act.
(3) Where an operator, who has deposited a bond under subsection (1), fails to collect, or to remit, tax in accordance with this Act, the director may, after giving written notice to the operator either by registered mail or by service of the notice on the operator, apply the bond in whole or in part to the amount that should have been collected, remitted or paid by the operator as the amount due to Her Majesty in right of the Province as of the date of the notice.
Historical Note(s): 1971-26-24.
25. No operator who sells or provides accommodation shall advertise or hold out or state to the public, or to a purchaser, directly or indirectly, that the tax or part of it imposed under this Act will be assumed or absorbed by him, or that it will not be considered as an element in the price to the purchaser or, if added, that it or part of it will be refunded.
Historical Note(s): 1971-26-25.
26. [Repealed 1982-10-19.]
27. If a corporation is guilty of an offence against this Act, and, if an officer, director, employee or agent of the corporation directed, authorized, assented to, acquiesced or participated in the commission of the offence, that person is a party to and guilty of the offence, but this does not affect the liability of the corporation for the penalties provided for the offence.
Historical Note(s): 1971-26-27.
28. (1) A person who
(a) has made or participated in, assented to or acquiesced in the making of a false or deceptive statement in a return, certificate or form required to be made or filed under this Act or the regulations,
(b) in order to evade remittance of tax collected by him, has destroyed, altered, mutilated, secreted or otherwise disposed of a record or book of accounts of an operator,
(c) has, in a record or book of accounts of an operator, made or assented to or acquiesced in the making of a false or deceptive entry or omitted or assented to or acquiesced in the omission to enter a material particular,
(d) has wilfully, in any manner, evaded or attempted to evade compliance with this Act or the regulations or remittance of payment of taxes required by this Act or the regulations, or
(e) has conspired with any person to do anything described in paragraphs (a) to (d),
commits an offence and is liable
(f) to a fine of not more than $10 000 or to imprisonment for not more than 2 years or to both fine and imprisonment, and
(g) in addition, to a fine equal to the amount of any tax not remitted or paid, including penalties and interest, as determined under subsection (2).
(2) In a prosecution under subsection (1), a certificate signed or purported to be signed by the director stating the amount of tax, penalties and interest referred to in subsection (1) (g) is evidence of the amount of tax, penalties and interest referred to in subsection (1) (g).
Historical Note(s): 1985-27-5, effective July 1, 1985.
28.1 Section 5 of the Offence Act does not apply to
(b) the regulations.
Historical Note(s): 1982-10-20, proclaimed effective August 12, 1982.
29. (1) [Repealed 1985-27-6, effective July 1, 1985.]
(1.1) Subject to subsection (2) and section 28, a person who contravenes section 2, 2.1, 3, 8, 15, 16 (4) or 25 commits an offence and is liable
(a) on a first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for the same or another provision of this Act, to a fine of not less than $500 and not more than $2 000.
(1.2) A person who contravenes section 9 commits an offence and is liable to a fine of not more than $2 000.
(2) An operator who fails to collect the tax imposed by this Act commits an offence and is liable to a fine equal to the amount of the tax that should have been collected, including arrears, penalties and interest as determined under subsection (3), and in addition is liable
(a) on a first conviction, to a fine of not less than $200 and not more than $1 000, and
(b) on a subsequent conviction for the same or another provision of this Act, to a fine of not less than $500 and not more than $2 000.
(3) The director shall determine the amount of the tax referred to in subsection (2) from information available to him, and shall issue a certificate as to the amount, but, except where he considers there has been deliberate evasion of this Act, the director shall not consider a period of greater than 3 years in determining the amount of tax.
(4) In a prosecution under subsection (2), a certificate signed or purported to be signed by the director stating the amount of tax that should have been collected shall be evidence of the amount of tax that should have been collected, and conclusive evidence of the authority of the person giving or making the certificate without proof of appointment or signature.
(5) Any information or complaint for an offence under this Act may be for one or more than one offence, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to 2 or more offences.
(6) Nothing in this section, or the enforcement of a penalty under this section, shall suspend or affect a remedy for the recovery of tax or amount payable under this Act.
(7) Fines collected under this Act shall be paid to the minister on behalf of Her Majesty in right of the Province and shall be paid into the consolidated revenue fund.
Historical Note(s): 1971-26-29; 1982-10-21; 1985-27-6, effective July 1, 1985; 1985-73-12; 1987-7-6, effective March 20, 1987.
30. In a prosecution for failure to pay the tax or to collect or forward the tax, the onus of proving that the tax was paid, collected or forwarded, as the case may be, to the director, is on the defendant.
Historical Note(s): 1971-26-30.
31. An information or complaint for an offence against this Act shall be laid or made within 6 years of the time when the matter of the information or complaint arose, except that in the case of fraud no limitation applies.
Historical Note(s): 1971-26-31.
32. (1) In a prosecution brought against an operator who is required to register under this Act, his application form is evidence that the person charged is an operator registered under this Act, and his return form is evidence that he collected the tax.
(2) Where the operator is described as a partnership on the application form, the application form is evidence that the persons named on it are partners registered as such under this Act, and the return form is evidence that the partnership firm collected the tax.
Historical Note(s): 1971-26-32.
33. The proceeds of the tax imposed under this Act shall be paid into the consolidated revenue fund.
Historical Note(s): 1971-26-33.
34. (1) The Lieutenant Governor in Council may make regulations, including those
(a) prescribing the forms and records to be used and kept for this Act or the regulations;
(b) prescribing the method of collection and remittance of the tax and any other conditions or requirements affecting collection and remittance;
(c) determining the remuneration and conditions on which it is to be paid to operators for collecting and forwarding the tax to the Province;
(d) prescribing types of accommodation and prices for them to which this Act will not apply;
(i) on the request by bylaw of a municipality or regional district, that effective on a prescribed date section 2.1 (1) applies in respect of accommodation purchased within the municipality or regional district, as the case may be, or within a prescribed area of either, or
(ii) on the request of an eligible entity, that effective on a prescribed date section 2.1 (1) applies in respect of accommodation purchased within a prescribed area of the Province,
and prescribing the applicable rate of tax and the purposes for which the amount paid to the municipality, regional district or eligible entity out of the revenue collected from the tax may be expended by it;
(d.2) prescribing the qualifications of entities that are eligible to request that a regulation be made under paragraph (d.1) (ii);
(e) defining an expression used in this Act or regulations and not defined;
(f) exempting certain lodgings or persons from this Act or regulations; and
(g) prescribing the method by which a purchase price may be attributed to accommodation that is sold as part of a combination of accommodation, meals and specialized services.
(2) The maximum and minimum penalties that may be prescribed or imposed for contravention of a regulation shall not exceed the maximum penalties or be less than the minimum penalties referred to in section 29 (1.1).
(3) The Lieutenant Governor in Council may amend or repeal a regulation made under subsection (1) (d.1) whether or not the amendment or repeal is requested by the municipality, regional district or eligible entity that requested the regulation.
(4) [Repealed RS1979-183-34 (5), effective September 1, 1987.]
(5) [Spent. RS1979-183-34 (5).]
Historical Note(s): 1971-26-34; 1982-10-22, proclaimed effective August 12, 1982; 1983-10-23, effective October 26, 1983 (B.C. Reg. 393/83); 1987-7-7, effective March 20, 1987; RS1979-183-34(5), effective September 1, 1987; 1992-7-11.
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