D2 SUMMARY OF ADMINISTRATIVE MEASURES
| Effective Date | ||
| Social Service Tax Act | ||
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Exemption provided for modifications to adapt motor vehicles for transporting persons requiring wheelchairs | March 31, 1999 |
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Exemption provided for human blood and blood products | March 31, 1999 |
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Exemption provided for shampoos and other products for treating head lice | March 31, 1999 |
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Exemption for specified safety equipment expanded to include emergency gas shut-off devices | March 31, 1999 |
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List of items that can be purchased exempt from tax by bona fide aquaculturists expanded | March 31, 1999 |
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Additional credit or refund for multijurisdictional vehicles provided | March 31, 1999 |
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Subject to specified conditions and exclusions, goods brought into British Columbia exempt from tax as settler's effects remain exempt on conversion to business use | July 1, 1998 |
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Authority provided to register liens for failure to pay tax on taxable purchases and leases | March 31, 1999 |
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Authority provided for Commissioner to determine the value of tangible personal property that passes at a sale or lease | March 31, 1999 |
Property Transfer Tax Act |
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First Time Home Buyer refund claim period extended | January 1, 1998 |
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Exemption for subdivision of single parcels amended to impose tax on net value transferred where exemption requirements not met | March 31, 1999 |
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Exemption criteria for subdivision of adjacent parcels changed to fair market value from area basis and tax imposed on net value transferred where exemption requirements not met | March 31, 1999 |
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Exemption for transfers of principal residences between related individuals clarified in relation to transfer from a deceased's estate | March 31, 1999 |
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Definition of parcel introduced | March 31, 1999 |
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Reference to hearing for purposes of ministerial appeal removed and Minister to notify taxpayer of decision | March 31, 1999 |
Motor Fuel Tax Act |
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Partial refund provision extended to trucks operating an auger to dispense animal feed | March 31, 1999 |
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Authority to dye motor fuel on vessels for purposes of fuel distribution clarified | March 31, 1999 |
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Use of coloured fuel in unlicensed logging and mining industry vehicles authorized but clear fuel tax rates remain payable unless the vehicle qualifies to pay tax at the coloured fuel rate | March 31, 1999 |
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Use of coloured fuel in the oil and gas industry clarified to exclude pick-up trucks and technical inaccuracy corrected | March 31, 1999 |
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Authority to assess interest clarified | March 31, 1999 |
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Authority to prescribe the use of vehicles eligible to use coloured fuel clarified | March 31, 1999 |
Consumption Tax Statutes |
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Commissioner/Director authorized to refund tax where Minister reverses assessment on appeal (Social Service Tax Act, Tobacco Tax Act and Hotel Room Tax Act) | March 31, 1999 |
Various Taxation Statutes |
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Immediate payment of third party demands introduced and authority to serve demands by facsimile and other electronic means provided (Social Service Tax Act, Tobacco Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act, Property Transfer Tax Act, Corporation Capital Tax Act, Insurance Premium Tax Act, Logging Tax Act and Mining Tax Act) | March 31, 1999 |
International Financial Business (Tax Refund) Act |
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Non-resident broker defined | March 31, 1999 |
Assessment Act |
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Use of prescribed manuals and depreciation rates for hydroelectric facilities clarified | 1994 tax year |
Mineral Tax Act |
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Ninety day time limit for appeals to the court from Mineral Tax Review Board decisions introduced | March 31, 1999 |
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Requirement to continue filing mineral tax returns until all mineral inventories and mine assets have been sold or otherwise disposed of clarified | March 31, 1999 |
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Authority provided to issue assessments where tax returns not filed | March 31, 1999 |
Income Tax Act |
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Amounts deductible for royalty and deemed income rebate calculation clarified | March 31, 1999 |
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Two-year small business tax holiday eligibility clarified | March 31, 1999 |
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Redundant tax exemption for the Vancouver International Airport Authority eliminated | March 31, 1999 |
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Restriction for documentary films to qualify for the film and television tax credit eliminated | March 31, 1999 |
Logging Tax Act |
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Logging tax and two-year small business tax holiday harmonized | May 1, 1996 |
