1997 Legislative Session: 2nd Session, 36th Parliament
The following electronic version is for informational purposes only.
The printed version remains the official version.
Certified correct as passed Third Reading on the 24th day of July, 1997
Ian D. Izard, Law Clerk
HONOURABLE ANDREW PETTER
MINISTER OF FINANCE AND
CORPORATE RELATIONS AND
MINISTER RESPONSIBLE FOR
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 1 of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by adding the following definitions:
"band" has the same meaning as in the Indian Act (Canada);
"band bylaw" means a bylaw passed by a band that imposes a tax on an Indian or band purchasing tobacco on a reserve, where the tax is collected by the Province under an agreement referred to in section 43.1;
"Indian" has the same meaning as in the Indian Act (Canada);
"reserve" has the same meaning as in the Indian Act (Canada); .
2 Section 2 is amended
(a) in subsection (9) by striking out "subsection (8)," and substituting "subsections (8) and (11),",
(b) by adding the following subsection:
(10.1) Despite subsections (9) and (10), a person who sells tobacco to a retail dealer and receives money in respect of the tax payable on the tobacco must remit that money to the minister. , and
(c) in subsection (11) by striking out "by a dealer from a consumer in respect of a sale" and substituting "by a dealer, other than a security received under section 12, in respect of a sale".
3 Section 6 is amended by adding the following subsections:
(4) The director may require the applicant for a dealer's permit, as a condition of granting the permit, to deposit a bond by way of cash or other security, if the director considers, due to a previous failure of a dealer or a class of dealer to comply with this Act, that there is a significant risk that an applicant may not collect or remit taxes under this Act.
(5) If the director requires that a bond be deposited under subsection (4), section 37 applies.
4 Section 13 is amended
(a) in paragraphs (a) and (b) by striking out "Act," and substituting "Act or a band bylaw,",
(b) in paragraph (d) (i) by striking out "another government," and substituting "another government or a band,", and
(c) in paragraph (d) (iii) by striking out "other government," and substituting "other government or band,".
5 Section 22 (5) is amended by adding "or on the basis of other information" after "under section 21".
6 The following section is added:
43.1 (1) In this section, "band tobacco tax" means a tax imposed by a bylaw passed by a band that is payable by a consumer of tobacco products who is exempt under the Indian Act (Canada) from paying the tax imposed by this Act.
(2) The Minister of Finance and Corporate Relations may enter into a tax collection agreement on behalf of the government with a band that has imposed a band tobacco tax.
(3) An agreement under subsection (2) must include provision for the director, as agent for the band, to collect the band tobacco tax, and may include provision for a commission, fee or charge to be paid to the government for the services of the director.
(4) Despite the Financial Administration Act, band tobacco tax that is collected for a band by the director under an agreement entered into under subsection (2) must be paid into the consolidated revenue fund.
(5) The Minister of Finance and Corporate Relations, out of the consolidated revenue fund,
(a) must pay to the band money that, under the tax collection agreement, is payable to the band,
(b) if required or permitted to do so under the tax collection agreement, may advance money to the band in anticipation of the collection of band tobacco tax under the agreement, and
(c) if required or permitted to do so under the tax collection agreement, may make payments to the band based on estimates of band tobacco tax collected.
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Copyright © 1997: Queen's Printer, Victoria, British Columbia, Canada