1998/99 Legislative Session: 3rd Session, 36th Parliament
FIRST READING


The following electronic version is for informational purposes only.
The printed version remains the official version.


HONOURABLE JOY K. MacPHAIL
MINISTER OF FINANCE AND CORPORATE RELATIONS

BILL 71 -- 1999

FINANCE AND CORPORATE RELATIONS
STATUTES AMENDMENT ACT, 1999

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

 
Community Financial Services Act

1 Section 30 (2) (b) of the Community Financial Services Act, R.S.B.C. 1996, c. 61, is amended by striking out "90 (1) or (2),".

 
Corporation Capital Tax Act

2 Section 33 of the Corporation Capital Tax Act, R.S.B.C. 1996, c. 73, is amended by adding the following subsection:

(5.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Financial Institutions Act

3 Section 88 of the Financial Institutions Act, R.S.B.C. 1996, c. 141, is repealed and the following substituted:

Definition

88 For sections 94 to 96, "transaction" has the prescribed meaning.

4 Section 90 is repealed.

5 Section 112 (2) (a) is amended by striking out "under section 90" and substituting "in prescribed circumstances".

6 Section 160 (2) (c) is repealed and the following substituted:

(c) if

(i) a corporation is an extraprovincial insurance corporation that will carry on insurance business, and

(ii) there is an insurance compensation plan designated by regulation for the purposes of section 66 (2),

the commission is satisfied that the corporation will not carry on a class of insurance business in respect of which insurance is offered under that plan unless the corporation is a member of that plan, .

7 Section 171 is amended

(a) by repealing subsection (1), and

(b) by repealing subsection (3) and substituting the following:

(3) Subsection (2) does not apply to a person or class of persons exempted under the regulations.

8 Section 178 (3) is amended by striking out "to a person described in paragraph (i) of section 171 (3) for acting as described in that paragraph." and substituting "to a trust company, credit union, an extraprovincial trust corporation or a bank or the officers and employees of any of them, while acting as agent in respect of credit insurance, incidental to the ordinary business of the trust company, credit union, extraprovincial trust corporation or bank."

9 Section 180 (2) is repealed and the following substituted:

(2) Subsection (1) does not apply to a person or class of persons exempted under the regulations.

10 Section 222 is amended

(a) in subsection (1) by striking out "a general manager" and substituting "an executive director", and

(b) in subsection (2) by striking out "general manager" and substituting "executive director".

11 Section 225 (2) is amended by striking out "general manager" and substituting "executive director".

12 Section 231 (1) is amended

(a) by adding "employee," after "director,", and

(b) in paragraph (a) by adding "or at any later time" after "issued".

13 Section 242 is amended by adding the following subsection:

(4) A decision or order referred to in subsection (1) is not stayed by the filing of an appeal under the Commercial Appeals Commission Act but section 12 (2) (b) of that Act applies.

14 Section 252 (2) is amended

(a) in paragraph (a) by striking out "90 (2),", and

(b) in paragraph (b) by striking out "90 (1),".

15 Section 289 (3) is amended by striking out "and" at the end of paragraph (q) and by adding the following paragraphs:

(s) respecting disclosure by financial institutions and their agents to a customer of the details of a transaction, including the identity of the parties to the transaction and the time at which the disclosure must be made, and respecting similar disclosure by financial institutions to persons with whom a financial transaction is arranged by a third party in which the financial institution is to provide a service or product to the person,

(t) respecting disclosure by financial institutions and their agents to a customer in respect of whom the financial institution arranges a transaction in which a person other than the financial institution provides a service or product to the customer, and

(u) exempting persons or classes of persons from the requirements of regulations made under paragraphs (s) and (t).

 

Hotel Room Tax Act

16 Section 17 of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is amended by adding the following subsection:

(10) A person who has paid an amount imposed under subsection (7) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover the amount imposed under subsection (7), and any amounts recovered in the action may be retained by the plaintiff as compensation for the amount paid under subsection (7).

17 Section 18 (4) is repealed and the following substituted:

(4) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment, and

(c) promptly notify the appellant in writing of the result of the appeal.

18 Section 19 is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Insurance Premium Tax Act

19 Section 18 of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

20 Section 34 (1) is amended by renumbering paragraph (a) as paragraph (b) and by adding the following paragraph:

(a) if delivered to the person personally, or .

 

Land Title Act

21 Section 278 of the Land Title Act, R.S.B.C. 1996, c. 250, is amended

(a) in subsection (1) by striking out everything after "may be," and substituting "signed by the Surveyor of Taxes or other proper officer.",

(b) by repealing subsections (3) and (4) and substituting the following:

(3) A certificate of forfeiture or vesting filed under this section is satisfactory evidence to the registrar that the Crown is entitled to a good, safeholding and marketable title in fee simple to the land described in the certificate.

(4) On filing of a certificate of forfeiture or vesting under this section, the registrar must

(a) cancel every indefeasible title and duplicate indefeasible title relating to the land described in the certificate of forfeiture or vesting, and

(b) register a new indefeasible title to the land described in the certificate in the name of the Crown.

(4.1) If the certificate affects an absolute certificate of title, the registrar must make such entry in the records the registrar considers necessary to give notice of the interest of the Crown. , and

(c) in subsection (5) by striking out "under subsection (3)" and substituting "under this section".

 

Logging Tax Act

22 Section 24 of the Logging Tax Act, R.S.B.C. 1996, c. 277, is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Mining Tax Act

23 Section 24 of the Mining Tax Act, R.S.B.C. 1996, c. 295, is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Motor Fuel Tax Act

24 Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended by repealing the definition of "tractor" and substituting the following:

"tractor" means a motor vehicle designed for use primarily as a power unit for drawing vehicles, machinery or equipment, and includes farm tractors and industrial tractors, but does not include

(a) a motor vehicle designed to carry goods or materials the weight of which rests entirely on the frame of the motor vehicle, or

(b) a truck tractor that is designed for use on public highways, or has been modified for that use, and that is eligible for licensing as a truck tractor under the Commercial Transport Act; .

25 Section 2 (1) is amended by striking out "This Act does not apply in respect of the following:" and substituting "Subject to subsection (2), the following are exempt from tax under this Act:".

26 Section 13 (2) is amended by striking out "under section 4 (2)" and substituting "under section 4 (3)".

27 Section 15 (1) (g) is amended by striking out "area;" and substituting "area or used by or for the government in construction or repair of roads maintained by the government;".

28 Section 44 is amended by renumbering the section as section 44 (1) and by adding the following subsection:

(2) A person who has paid an amount imposed under subsection (1) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover the amount imposed under subsection (1), and any amounts recovered in the action may be retained by the plaintiff as compensation for the amount paid under subsection (1).

29 Section 50 (4) is repealed and the following substituted:

(4) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment, and

(c) promptly notify the appellant in writing of the result of the appeal.

30 Section 51 is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Mutual Fire Insurance Companies Act

31 Section 12 of the Mutual Fire Insurance Companies Act, R.S.B.C. 1960, c. 262, is repealed.

 

Pacific Coast Fishermen's Mutual Marine Insurance Company Act, 1945

32 Section 13 of the Pacific Coast Fishermen's Mutual Marine Insurance Company Act, 1945, S.B.C. 1945, c. 82, is repealed.

 

Partnership Act

33 Section 81 of the Partnership Act, R.S.B.C. 1996, c. 348, is amended by adding the following subsections:

(3) Despite subsections (1) and (2), a person may submit the declaration or written authority by sending the prescribed information by electronic means to an address provided by the registrar.

(4) If the declaration provided in accordance with subsection (1) is satisfactory to the registrar and the prescribed fee is paid, the registrar must

(a) make and file a paper copy of the declaration, and

(b) acknowledge receipt of the declaration, and the date it was filed, by sending an acknowledgment by mail, fax or electronic means to the person who submitted it.

34 Section 83 is amended by adding the following subsection:

(3) Section 81 (3) applies to this section.

35 Section 86 is amended by adding the following subsection:

(3) Section 81 (3) applies to this section.

36 Section 88 is amended by renumbering the section as section 88 (1) and by adding the following subsection:

(2) Section 81 (3) applies to this section.

37 The following section is added to Part 4:

Electronic signature

90.1 For the purposes of an electronic filing under sections 81, 83, 86 and 88, an electronic signature on the declaration has the same effect for all purposes as an original signature.

 

Property Transfer Tax Act

38 Section 21 of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Purchasing Commission Act

39 Section 1 of the Purchasing Commission Act, R.S.B.C. 1996, c. 392, is amended by adding the following definition:

"services" means any service or class of service provided under a written contract and supplied

(a) to the government, a government institution or a public institution, or

(b) to a person on behalf of the government, a government institution or a public institution; .

40 Section 4 (2) is amended by adding the following paragraph:

(n) acquire services required by the government and, on request, services required by government institutions.

41 Sections 4 (2) (g) and (k), 12 (1), 14 (1), 15 and 21 (3) (a) are amended by adding "and services" after "supplies".

42 Section 7 is amended by adding "or services" after "supplies" in both places.

43 Section 8 is amended by adding "or services" after "goods" wherever it appears.

44 Section 9 is amended

(a) by striking out "acquiring supplies" and substituting "acquiring supplies and services", and

(b) in paragraph (b) by striking out "acquire supplies" and substituting "acquire supplies or services".

 

Real Estate Act

45 Section 1 of the Real Estate Act, R.S.B.C. 1996, c. 397, is amended in paragraph (e) of the definition of "agent" by striking out "or transfer, of" and substituting "or transfer of,".

46 Section 23 is amended by adding the following subsection:

(4) Subsection (2) does not apply if the agent holds the money under a duty under the Residential Tenancy Act to pay the interest to a tenant.

 

Social Service Tax Act

47 Section 74 (a) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by striking out "taxed under" and substituting "taxed under or exempted from tax under".

48 Section 115 is amended by adding the following subsection:

(7) A person who has paid an amount imposed under subsection (5) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover the amount imposed under subsection (5), and any amounts recovered in the action may be retained by the plaintiff as compensation for the amount paid under subsection (5).

49 Section 118 (4) is repealed and the following substituted:

(4) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment, and

(c) promptly notify the appellant in writing of the result of the appeal.

50 Section 119 is amended by adding the following subsection:

(4.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

 

Society Act

51 Section 7 (3) (a) of the Society Act, R.S.B.C. 1996, c. 433, is repealed and the following substituted:

(a) allow a society or class of societies to adopt a system, as described in the order, of delegate voting, voting by mail or voting by any other means approved by the registrar, or .

52 Section 20 (3) is repealed and the following substituted:

(3) If the registrar approves a special resolution changing the name of a society, the registrar must issue a certificate under the registrar's seal of office setting out particulars of the change of name.

53 The following section is added:

Proceedings of directors

25.1 (1) A director who is entitled to do one or both of participate in and vote at a meeting of directors or of a committee of directors may participate or vote, as the case may be,

(a) in person, or

(b) unless the bylaws provide otherwise, by telephone or other communications medium if all directors participating in the meeting, whether by telephone, by other communications medium or in person, are able to communicate with each other.

(2) A director who participates in a meeting in a manner contemplated by subsection (1) is deemed for all purposes of this Act and the bylaws to be present at the meeting.

 

Taxation (Rural Area) Act

54 Section 11 of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended by adding the following subsection:

(6) An application under subsection (5) may be made to the Surveyor of Taxes by electronic means or other format if that means or format is acceptable to the Surveyor of Taxes.

55 Section 14 (1) is amended by striking out "payable at the office of the Surveyor of Taxes in the City of Victoria, or at the office of the local collector appointed for the collection district in which they are due," and substituting "payable at the office of the local collector appointed for the collection district in which they are due, or at a bank, credit union or trust company acceptable to the Surveyor of Taxes,".

56 Section 40 is amended

(a) in subsection (4) by striking out "the minister" and substituting "the Surveyor of Taxes", and

(b) in subsection (5) by striking out everything before "considers it" and substituting "The Surveyor of Taxes may, if he or she".

57 Section 41 (1) is amended by striking out "of the minister".

 

Tobacco Tax Act

58 Section 22 of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by adding the following subsection:

(9) A person who has paid an amount imposed under subsection (5) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover the amount imposed under subsection (5), and any amounts recovered in the action may be retained by the plaintiff as compensation for the amount paid under subsection (5).

59 Section 23 (5) is repealed and the following substituted:

(5) On receiving the notice of appeal, the minister must

(a) consider the matter,

(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment or, in the case of a seizure referred to in subsection (2), determine whether the person from whom the tobacco was seized was entitled to possess that tobacco, and

(c) promptly notify the appellant in writing of the result of the appeal.

60 Section 24 is amended by adding the following subsection:

(1.1) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.

Saving provision for certificates filed under section 278 of Land Title Act

61 (1) If a certificate of forfeiture or vesting was filed under section 278 of the Land Title Act before the coming into force of the amendments to that section as enacted by this Act, the filing and endorsement of the certificate in the register continues to have effect as it did when filed and until the registrar cancels every indefeasible title and duplicate indefeasible title relating to the land described in the certificate of forfeiture or vesting and registers a new indefeasible title to the land described in the certificate in the name of the Crown.

(2) The registrar is not required, in relation to a certificate described in subsection (1), to do anything more in respect of the certificate than was required at the time of filing unless a further application is made under section 278 of the Land Title Act as amended by this Act.

Commencement

62 (1) This Act, except sections 6, 20, 26 and 45, comes into force by regulation of the Lieutenant Governor in Council.

(2) Sections 6, 20, 26 and 45 are deemed to have come into force on April 21, 1997 and are retroactive to the extent necessary to give them effect on and after that date.

 
Explanatory Notes

 
Community Financial Services Act

SECTION 1: [Community Financial Services Act, amends section 30 (2) (b)] is consequential to the repeal of section 90 of the Financial Institutions Act.

 

Corporation Capital Tax Act

SECTION 2: [Corporation Capital Tax Act, adds section 33 (5.1)] provides that the appeal to the court is a new hearing.

 

Financial Institutions Act

SECTION 3: [Financial Institutions Act, re-enacts section 88] is consequential to the repeal of section 90 of the Act.

SECTION 4: [Financial Institutions Act, repeals section 90] repeals the section so that similar provisions may be made under the regulations.

SECTION 5: [Financial Institutions Act, amends section 112 (2) (a)] is consequential to the repeal of section 90 of the Act.

SECTION 6: [Financial Institutions Act, repeals and replaces section 160 (2) (c)] corrects a format error made during statute revision.

SECTION 7: [Financial Institutions Act, amends section 171] provides for exemptions to be made by regulation.

SECTION 8: [Financial Institutions Act, amends section 178 (3)] is consequential to the amendment to section 171 (3).

SECTION 9: [Financial Institutions Act, repeals and replaces section 180 (2)] provides for exemptions to be made by regulation.

SECTION 10: [Financial Institutions Act, amends section 222] changes the title of the general manager to the executive director.

SECTION 11: [Financial Institutions Act, amends section 225 (2)] is consequential to the amendment to section 222.

SECTION 12: [Financial Institutions Act, amends section 231 (1)] clarifies that the subsection applies to employees of a licensee and that paragraph (a) applies during the entire period of the licence.

SECTION 13: [Financial Institutions Act, adds section 242 (4)] provides that an order of the superintendent under the Financial Institutions Act is not automatically stayed by the filing of an appeal under the Commercial Appeals Commission Act but may be stayed by an order under section 12 (2) (b) of that Act.

SECTION 14: [Financial Institutions Act, amends section 252 (2)] is consequential to the repeal of section 90 of the Act.

SECTION 15: [Financial Institutions Act, adds section 289 (3) (s) to (u)] adds powers to re-enact by regulation exemptions similar to those in repealed section 90.

 

Hotel Room Tax Act

SECTION 16: [Hotel Room Tax Act, adds section 17 (10)] provides for a seller to sue a purchaser to recover the amount of a penalty imposed on the seller under section 17 (7) because of uncollected tax.

SECTION 17: [Hotel Room Tax Act, repeals and replaces section 18 (4)] clarifies the minister's authority to make changes in the interest charges and to change the nature of the assessment.

SECTION 18: [Hotel Room Tax Act, adds section 19 (4.1)] provides that the appeal to the court is a new hearing.

 

Insurance Premium Tax Act

SECTION 19: [Insurance Premium Tax Act, adds section 18 (4.1)] provides that the appeal to the court is a new hearing.

SECTION 20: [Insurance Premium Tax Act, amends section 34 (1)] corrects a statute revision error.

 

Land Title Act

SECTION 21: [Land Title Act, amends section 278] provides that, when land is forfeited to the government and a certificate is filed under section 278 of the Act, a new indefeasible title is to be issued to reflect the ownership by the government.

 

Logging Tax Act

SECTION 22: [Logging Tax Act, adds section 24 (4.1)] provides that the appeal to the court is a new hearing.

 

Mining Tax Act

SECTION 23: [Mining Tax Act, adds section 24 (4.1)] provides that the appeal to the court is a new hearing.

 

Motor Fuel Tax Act

SECTION 24: [Motor Fuel Tax Act, amends the definition of "tractor" in section 1] clarifies the definition.

SECTION 25: [Motor Fuel Tax Act, amends section 2 (1)] clarifies that fuel brought into British Columbia as described in the section is exempt from tax.

SECTION 26: [Motor Fuel Tax Act, amends section 13 (2)] corrects a statute revision error.

SECTION 27: [Motor Fuel Tax Act, amends section 15 (1) (g)] amends the provision to clarify that it extends to road building machines operated by or for the government in the construction or repair of roads other than highways.

SECTION 28: [Motor Fuel Tax Act, adds section 44 (2)] provides for a person who should have collected tax to sue the person who should have paid the tax, in order to recover the amount of a penalty imposed under section 44.

SECTION 29: [Motor Fuel Tax Act, repeals and replaces section 50 (4)] adds authority to allow the minister to make changes in the interest charges and to change the nature of the assessment.

SECTION 30: [Motor Fuel Tax Act, adds section 51 (4.1)] provides that the appeal to the court is a new hearing.

 

Mutual Fire Insurance Companies Act

SECTION 31: [Mutual Fire Insurance Companies Act, repeals section 12] repeals restrictions on policies issued by a company incorporated under the Act.

 

Pacific Coast Fishermen's Mutual Marine Insurance Company Act, 1945

SECTION 32: [Pacific Coast Fishermen's Mutual Marine Insurance Company Act, 1945, repeals section 13] repeals restrictions on policies issued by the company incorporated under the Act.

 

Partnership Act

SECTION 33: [Partnership Act, adds section 81 (3) and (4)] allows a person to file a declaration or written authority with the registrar by electronic means.

SECTION 34: [Partnership Act, adds section 83 (3)] allows a person to file a declaration with the registrar by electronic means.

SECTION 35: [Partnership Act, adds section 86 (3)] allows a person to file a declaration with the registrar by electronic means.

SECTION 36: [Partnership Act, adds section 88 (2)] allows a person to file a declaration with the registrar by electronic means.

SECTION 37: [Partnership Act, enacts section 90.1] validates an electronic signature when filing a declaration by electronic means.

 

Property Transfer Tax Act

SECTION 38: [Property Transfer Tax Act, adds section 21 (4.1)] provides that the appeal to the court is a new hearing.

 

Purchasing Commission Act

SECTIONS 39 to 44: Purchasing Commission Act, amend sections 1, 4 (2), 7, 8, 9, 12 (1), 14 (1), 15 and 21 (3) (a)] provide express power for the commission to acquire services on behalf of ministries and government institutions.

 

Real Estate Act

SECTION 45: [Real Estate Act, amends the definition of "agent" in section 1] corrects a statute revision error.

SECTION 46: [Real Estate Act, adds section 23 (4)] provides an exception to section 23 (2) to allow for interest on money held by a real estate agent to be paid to a tenant under the Residential Tenancy Act.

 

Social Service Tax Act

SECTION 47: [Social Service Tax Act, amends section 74 (a)] ensures that fuel exempted under the Motor Fuel Tax Act is not captured under the Social Service Tax Act.

SECTION 48: [Social Service Tax Act, adds section 115 (7)] provides for a seller or lessor to sue a purchaser or lessee to recover the amount of a penalty imposed on the seller or lessor under section 115 (5) because of uncollected tax.

SECTION 49: [Social Service Tax Act, repeals and replaces section 118 (4)] adds authority to allow the minister to make changes in the interest charges and to change the nature of the assessment.

SECTION 50: [Social Service Tax Act, adds section 119 (4.1)] provides that the appeal to the court is a new hearing.

 

Society Act

SECTION 51: [Society Act, repeals and replaces section 7 (3) (a)] provides for adoption of a system of delegate voting by mail or other means approved by the registrar.

SECTION 52: [Society Act, repeals and replaces section 20 (3)] removes the requirement for the registrar to prepare a certificate authenticating a change in the purposes of a society.

SECTION 53: [Society Act, enacts section 25.1] provides for directors of a society to participate or vote in a meeting by telephone or other communications medium.

 

Taxation (Rural Area) Act

SECTION 54: [Taxation (Rural Area) Act, adds section 11 (6)] provides for a farmer with a seasonal crop to apply by electronic means to obtain an extension of time to pay taxes on the land.

SECTION 55: [Taxation (Rural Area) Act, amends section 14 (1)] allows for the payment of taxes at the office of the local collector of taxes or at approved banks, credit unions and trust companies.

SECTION 56: [Taxation (Rural Area) Act, amends section 40] provides for the Surveyor of Taxes, rather than the minister, to exercise the power to order that property be returned to a person who forfeited it.

SECTION 57: [Taxation (Rural Area) Act, amends section 41 (1)] is consequential to the amendment of section 40 (5) of the Act by this Bill.

 

Tobacco Tax Act

SECTION 58: [Tobacco Tax Act, adds section 22 (9)] provides for a seller to sue a purchaser to recover the amount of a penalty imposed on the seller under section 22 (5) because of uncollected tax.

SECTION 59: [Tobacco Tax Act, repeals and replaces section 23 (5)] adds authority to allow the minister to make changes in the interest charges and to the nature of the assessment.

SECTION 60: [Tobacco Tax Act, adds section 24 (1.1)] provides that the appeal to the court is a new hearing.

SECTION 61: [Land Title Act, transitional] self explanatory.


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