1992 Legislative Session: 1st Session, 35th Parliament
FIRST READING
The following electronic version is for informational purposes only.
The printed version remains the official version.
MINISTER OF FINANCE AND
CORPORATE RELATIONS
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 7 of the Liquor Distribution Act, R.S.B.C. 1979, c. 238, is amended by adding the following subsection:
(3) This section does not apply to liquor acquired by the branch under section 8.1.
2 The following sections are added:
8.1 (1) In this section and section 8.2
"casual importer" means an individual who brings from outside Canada into the Province liquor that is intended
(a) for the individual's own consumption,
(b) for consumption by another individual at the first individual's expense, or
(c) on behalf of or as the agent for a principal for consumption by the principal or by another individual at the principal's expense;
"customs officer" means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in the Province.
(2) A casual importer shall immediately, at the time of bringing liquor into the Province,
(a) surrender the liquor to a customs officer as agent of the branch, and
(b) provide the customs officer with all information that is required by the customs officer regarding the liquor.
(3) Liquor surrendered under subsection (2) shall be sold and released to the casual importer by the customs officer as agent of the branch if
(a) the casual importer complies with subsection (2) (b) and pays the customs officer the amount fixed under subsection (4) (a), and
(b) no restriction under subsection (4) (b) applies.
(4) The general manager may, by order,
(a) fix amounts for the purposes of subsection (3), and
(b) establish restrictions on the quantity of liquor that may be sold to a casual importer on any one entry of the casual importer into the Province unless the sale is specifically authorized in accordance with the order.
8.2 (1) The minister, on behalf of Her Majesty in right of the Province, may enter into an agreement with the government of Canada respecting the administration and enforcement of this Act by customs officers in relation to liquor referred to in section 8.1.
(2) An agreement under subsection (1) may do the following:
(a) authorize payment from the consolidated revenue fund of a fee to be paid to or, notwithstanding section 11 (1) of the Financial Administration Act, retained by the government of Canada for its services under the agreement;
(b) authorize the government of Canada to make refunds to casual importers of amounts considered by a customs officer to be refundable in accordance with the agreement, which shall then be offset by the government of Canada from amounts collected under the agreement or repaid to the government of Canada from the consolidated revenue fund;
(c) provide for the detention of liquor surrendered under section 8.1 (2) and its release to the branch if the requirements of section 8.1 (2) (b) are not met or the amount referred to in section 8.1 (3) is not paid.
(3) A customs officer acting under an agreement under this section is an agent of the Crown for the purposes of this Act.
(4) No action or proceeding shall be brought against a customs officer referred to in subsection (3) for anything done or omitted to be done in good faith by the customs officer
(a) in the performance or intended performance of any duty under this Act, the regulations or an agreement under this section, or
(b) in the exercise or intended exercise of any power under this Act, the regulations or an agreement under this section.
(5) Subsection (4) does not absolve the Crown from vicarious liability because of an act or omission for which the Crown would have been liable had that subsection not been in force.
3 Section 21 is repealed and the following substituted:
21 (1) The Lieutenant Governor in Council may make regulations.
(2) Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations as follows:
(a) respecting appeals under section 6.1;
(b) respecting any matter considered by the Lieutenant Governor in Council to be necessary or advisable to carry out the intent and purpose of an agreement under section 8.2.
4 Section 1 of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, is amended by adding the following definition:
"customs officer" means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in the Province; .
5 Section 2 (7) is repealed.
6 The following section is added:
2.1 (1) In this section "consumer" means a person who
(a) resides, ordinarily resides or carries on business in the Province, and
(b) brings or sends into the Province, or acquires or receives delivery of in the Province, tobacco
(i) for the person's own consumption or use,
(ii) for the consumption or use by another person at the first person's expense, or
(iii) on behalf of or as the agent for a principal for consumption or use by the principal or by another person at the principal's expense.
(2) Unless subsection (3) applies, a consumer shall immediately, at the time of bringing, sending, acquiring or receiving tobacco in the Province,
(a) report the matter to the director in writing,
(b) provide the director with all information that is required by the director regarding the tobacco, and
(c) pay to Her Majesty in right of the Province the same amount of tax that would have been payable had the tobacco been purchased in the Province.
(3) A consumer who is an individual shall immediately, at the time of bringing, sending or receiving tobacco, other than tobacco in the form of cigars, in the Province from outside Canada,
(a) report the matter to a customs officer,
(b) provide the customs officer with all information that is required by the customs officer regarding the tobacco, and
(c) pay to Her Majesty in right of the Province the same amount of tax that would have been payable had the tobacco been purchased in the Province, by paying the tax to the customs officer as agent of Her Majesty in right of the Province.
(4) Subsection (3) does not apply to tobacco if no tax is payable on the tobacco under Division III of Part IX of the Excise Tax Act (Canada).
(5) If a consumer fails or refuses to comply with subsection (3), the customs officer may detain the tobacco.
(6) Tobacco detained under subsection (5) shall be dealt with as follows:
(a) if, before the end of 60 days after the start of the detention, the tax payable on the tobacco at the time of its detention and any expenses related to the detention are paid and the requirements of subsection (3) (b) are met, the tobacco shall be returned to the purchaser;
(b) if the tax and expenses are not paid within the time limit referred to in paragraph (a) or the requirements of subsection (3) (b) are not met, the tobacco is forfeited to Her Majesty in right of the Province and may be disposed of as directed by the director.
7 Section 8.2 (1) is amended by striking out "In order to claim a refund under this Act," and substituting "In order to claim a refund under this Act, other than a refund referred to in section 30.1 (2) (b),".
8 The following section is added:
30.1 (1) The minister, on behalf of Her Majesty in right of the Province, may enter into an agreement with the government of Canada respecting the administration and enforcement of this Act by customs officers in relation to tobacco referred to in section 2.1.
(2) An agreement under subsection (1) may do the following:
(a) authorize payment from the consolidated revenue fund of a fee to be paid to or, notwithstanding section 11 (1) of the Financial Administration Act, retained by the government of Canada for its services under the agreement;
(b) authorize the government of Canada to make refunds to consumers of amounts considered by a customs officer to be refundable under section 8.1 if the requirements of section 8.2 were met, which shall then be offset by the government of Canada from tax collected under the agreement or repaid to the government of Canada from the consolidated revenue fund.
(3) A customs officer acting under an agreement under this section is an agent of the Crown for the purposes of this Act and sections 7 and 15 to 18 do not apply to the customs officer.
(4) No action or proceeding shall be brought against a customs officer referred to in subsection (3) for anything done or omitted to be done in good faith by the customs officer
(a) in the performance or intended performance of any duty under this Act, the regulations or an agreement under this section, or
(b) in the exercise or intended exercise of any power under this Act, the regulations or an agreement under this section.
(5) Subsection (4) does not absolve the Crown from vicarious liability because of an act or omission for which the Crown would have been liable had that subsection not been in force.
9 Section 31 (1) is amended by adding the following paragraph:
(j) anything considered by the Lieutenant Governor in Council to be necessary or advisable to carry out the intent and purpose of an agreement under section 30.1.
10 This Act comes into force by regulation of the Lieutenant Governor in Council.
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