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 UJJAL DOSANJH
ATTORNEY GENERAL AND MINISTER RESPONSIBLE FOR
MULTICULTURALISM, HUMAN RIGHTS AND IMMIGRATION
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
Budget Measures Implementation Act, 1999
1 The Budget Measures Implementation Act, 1999 is amended by adding the following section:
25.1 (1) In this section, "Greater Vancouver Transportation Authority bylaws" means the following bylaws that were adopted by the board of directors of the Greater Vancouver Transportation Authority on March 24, 1999:
(a) Greater Vancouver Transportation Authority Bylaw No. 3, 1999;
(b) Greater Vancouver Transportation Authority Bylaw No. 4, 1999.
(2) Despite any other enactment, the Greater Vancouver Transportation Authority bylaws are conclusively deemed to have been validly adopted on March 31, 1999 and to take effect on April 1, 1999, and will, subject to amendment or repeal by the board of directors of the Greater Vancouver Transportation Authority, remain in full force and effect on and after April 1, 1999.
(3) Without limiting subsection (2) and despite any other enactment,
(a) the Greater Vancouver Transportation Authority is authorized to impose and collect or have collected on its behalf, after March 31, 1999, the power levies, user fees and fines referred to in the Greater Vancouver Transportation Authority bylaws, and
(b) a power levy, user fee or fine collected under one of the Greater Vancouver Transportation Authority bylaws after March 31, 1999 and before the date that this Act receives Royal Assent is conclusively deemed to have been validly collected.
Estate Administration Act
2 Section 112 of the Estate Administration Act, R.S.B.C. 1996, c. 122, is amended
(a) by adding the following subsections:
(5.1) If subsection (4) or (5) applies, a court must not grant or reseal letters of administration unless the applicant or the applicant's solicitor provides to the court the written comments of the Public Trustee in respect of the matter.
(5.2) If, on application to the court, the court is satisfied that it is necessary or advisable to grant or reseal letters of administration before the Public Trustee provides the written comments referred to in subsection (5.1), the court may make any order that the court considers advisable in the circumstances.
(5.3) The applicant under subsection (5.2) must give reasonable notice of the application to the Public Trustee. ,
(b) in subsection (8) (b) by striking out "filed with the court" and substituting "to be filed with the court", and
(c) by adding the following subsection:
(8.1) If
(a) the court grants or reseals probate or letters of administration under this section, and
(b) a person referred to in subsection (1) (a) is or may be a minor or a person with a mental disorder or has a committee,
the executor or administrator of the estate must, within 45 days of the grant or resealing, mail or deliver to the Public Trustee a copy of that grant or resealed grant.
3 Section 112 (8.1) (b) is repealed and the following substituted:
(b) a person referred to in subsection (1) (a) is or may be a minor or a person with a mental disorder or has a representative, substitute decision maker or guardian, .
Family Relations Act
4 Section 15 (1) (b) of the Family Relations Act, R.S.B.C. 1996, c. 128, is amended by striking out ", probation officer".
Financial Administration Act
5 The Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by adding the following Part:
Part 9.1 -- Commodity Derivatives
79.1 In this Part, "commodity derivative" means a futures contract, option, exchange agreement or other derivative transaction entered into for the purpose of managing risks or maximizing benefits associated with the purchase or sale of a commodity or with any other transaction involving a commodity.
79.2 (1) Without limiting an authority given in this or any other Act, the Minister of Finance and Corporate Relations may enter into commodity derivatives on behalf of the government.
(2) The Minister of Finance and Corporate Relations may pay out of the consolidated revenue fund amounts required to be paid by the government in respect of a commodity derivative entered into under subsection (1), unless those amounts are paid by other means.
79.3 (1) Despite any other Act, a government body may not enter into commodity derivatives except in accordance with this section.
(2) Subject to any restriction, limit or condition established under subsection (3), a government body specified under that subsection may enter into commodity derivatives, including commodity derivatives with or through the agency of the Minister of Finance and Corporate Relations.
(3) The Treasury Board may, by regulation,
(a) specify government bodies for the purposes of this section, and
(b) establish restrictions, limits and conditions on the authority of a government body specified under paragraph (a) to enter into commodity derivatives.
(4) At the request of a government body specified under subsection (3), the Minister of Finance and Corporate Relations may act as its agent in exercising the authority given to that body under subsection (2).
Greater Vancouver Sewerage and Drainage District Act
6 Section 6 of the Greater Vancouver Sewerage and Drainage District Act, S.B.C. 1956, c. 59, is amended by adding the following subsections:
(5) The Corporation and the University of British Columbia may enter into agreements for the carrying-out of the objects of the Corporation within the university site.
(6) If, by January 31 of any year, there is no agreement under subsection (5) in force with respect to that year, the Corporation may apportion sums to the University of British Columbia under this Act as if
(a) the university were a member municipality of the Corporation, and
(b) the university site were the area of a member municipality of the Corporation.
(7) The University of British Columbia must pay to the Corporation those sums apportioned to it under subsection (6) as if the university were a member municipality of the Corporation.
(8) If a sum of money apportioned under subsection (6) is not paid by the due date,
(a) the sum bears interest, from that date until the date of payment, at the rate of six per cent per year, and
(b) subject to subsection (9), the sum may be recovered by the Corporation under section 57 (1) as if the University of British Columbia were a member municipality of the Corporation.
(9) The Corporation may not enforce payment of a sum referred to in subsection (8) by the appointment of a receiver.
(10) The University of British Columbia may, in respect of a sum of money apportioned under subsection (6), make a complaint under section 59 as if the university were a member municipality of the Corporation.
(11) In this section, "university site" means all lands within the following described areas of Group 1, New Westminister District:
(a) District Lot 3044;
(b) District Lot 3045A;
(c) District Lot 4804;
(d) District Lot 4805;
(e) District Lot 4806;
(f) District Lot 6494, except that part in Plan 11469;
(g) District Lot 7184;
(h) that part of Marine Drive shown on Reference Plan 2363 and located southwest of District Lot 6494.
7 The following section is added:
6.1 (1) In this section, "lessee" means a person who, before the day on which this Act received First Reading in the Legislative Assembly, entered into a lease or other agreement with the University of British Columbia under which the person acquired a right to the use and enjoyment of any land within the university site, as defined in section 6 (11), but does not have to pay for the sewerage costs associated with that use and enjoyment of the land.
(2) For the duration of a lease or other agreement to which this section applies, the lessee must pay to the University of British Columbia, by August 1 of each calendar year, the lessee's proportionate share of the sewerage costs that the university is required to pay
(a) under an agreement entered into under section 6 (5), or
(b) under section 6 (7) in relation to a sum apportioned under section 6 (6).
(3) The requirement to pay under subsection (2) applies despite the terms of any lease or other agreement to which this section applies.
Human Resource Facility Act
8 Section 1 of the Human Resource Facility Act, R.S.B.C. 1996, c. 209, is repealed and the following substituted:
1 Out of money appropriated by the Legislature and subject to the regulations, the minister may provide a grant or other assistance to a person for the purpose of acquiring, developing or operating facilities for one or more of the following purposes:
(a) a residence or facility for the care of children;
(b) a special home for the care of persons with disabilities;
(c) an activity centre or workshop for persons with disabilities;
(d) a residence or facility for the support or treatment of persons with addictions;
(e) a special human resource facility or program designated by the Lieutenant Governor in Council.
9 Section 2 is amended by striking out everything after "person" and substituting "for a purpose referred to in section 1."
10 The following section is added:
2.1 (1) In this section:
"assistance" includes a grant, loan, guarantee or indemnity and includes assistance under section 1 or 2;
"human resource facility agreement" means an agreement made by the minister or any agent of the government with a person who has received or is to receive assistance from the government to acquire, develop or operate a human resource facility;
"human resource facility" means land and improvements, all or part of which provide or are intended to provide any of the services referred to in section 1, and includes land and improvements designated as a human resource facility;
"human resource purposes" means the purposes listed in section 1.
(2) Without limiting the terms that may be included in an agreement under this Act, a human resource facility agreement may include a restriction that the human resource facility may be used only for human resource purposes.
(3) If a human resource facility agreement includes a restriction under subsection (2), the minister or other agent of the government may file a written notice in the land title office containing
(a) a description of the human resource facility sufficient for the registrar to identify it in the records of the land title office, and
(b) a statement that the human resource facility is subject to a human resource facility agreement that includes a restriction under subsection (2).
(4) When a notice is filed under subsection (3), the registrar must make a notation of the filing in the proper register against the title to the land affected.
(5) Unless the written consent of the minister is filed in the land title office,
(a) a person who owns or leases a human resource facility must not transfer, mortgage, lease or otherwise dispose of that person's interest in the human resource facility, and
(b) the registrar must not register a transfer or other disposition referred to in paragraph (a).
(6) In the event of any omission, mistake or misfeasance by the registrar or the staff of the registrar in relation to the making of a notation of a filing or the registration of a transfer or other disposition under this section,
(a) neither the registrar nor the government is liable vicariously, and
(b) neither the assurance fund nor the Attorney General, as a nominal defendant, is liable under Part 20 of the Land Title Act.
(7) Once a notation is made under subsection (4),
(a) the human resource facility agreement and, if applicable, any amendment to it is binding on all persons who acquire an interest in the land affected, and
(b) if a transfer, mortgage, lease or other disposition of a person's interest in a human resource facility is registered without the written consent of the minister being filed as required under this section, the minister may apply to the Supreme Court for an order for specific performance of the human resource facility agreement by the new owner or for any other remedy.
11 Section 3 (2) is repealed and the following substituted:
(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:
(a) prescribing the terms and conditions on which and the manner in which assistance as defined in section 2.1 (1) may be provided under this Act;
(b) defining, for the purposes of this Act, the words "persons with addictions", "persons with disabilities", "facilities" and "centres";
(c) defining a word or phrase used but not defined in this Act;
(d) for the purposes of section 1 (e), designating land and improvements
(i) of a specific facility or program as a human resource facility or program, or
(ii) of a category of facility or program as human resource facilities or programs.
Hydro and Power Authority Act
12 Section 32 (7) (k) of the Hydro and Power Authority Act, R.S.B.C. 1996, c. 212, is amended by striking out "77 and 79" and substituting "77, 79, 79.1 and 79.3".
Interpretation Act
13 Section 29 of the Interpretation Act, R.S.B.C. 1996, c. 238, is amended by repealing the definition of "province" and substituting the following:
"province", when used as meaning a part of Canada, includes the Northwest Territories, the Yukon Territory and Nunavut; .
Municipalities Enabling and Validating Act (No. 2)
14 The Municipalities Enabling and Validating Act (No. 2), S.B.C. 1990, c. 61, is amended by adding the following section:
47 (1) The agreement entered into between the Capital Regional District, Kapoor Lumber Co. Limited and Her Majesty the Queen in right of the Province of British Columbia, dated for reference November 25, 1998, respecting exchanges of land and other transactions set out in that agreement is confirmed and validated, effective November 25, 1998.
(2) All things done that would have been validly done had subsection (1) been in force on the day that they were done are conclusively deemed to have been validly done and all resolutions and bylaws in relation to the agreement referred to in subsection (1) are confirmed and validated, effective the date on which they were adopted.
(3) The Capital Regional District is conclusively deemed to have had the authority to enter into the agreement referred to in subsection (1) at the time at which the agreement was entered into, to have had the authority to adopt a resolution or bylaw referred to in subsection (2) at the time it was adopted and to have had and to continue to have the authority to carry out the agreement in accordance with its terms.
(4) This section applies despite the Municipal Act and the Capital Regional Water Supply and Sooke Hills Protection Act, is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter because it makes no specific reference to that matter.
Offence Act
15 Section 66 (2) (b) of the Offence Act, R.S.B.C. 1996, c. 338, is repealed and the following substituted:
(b) the justice may, under section 67 (1), adjourn the trial, and .
16 Section 67 (1) is repealed and the following substituted:
(1) A justice may in his or her discretion, before or during a trial, adjourn the trial.
(1.1) The parties to a trial adjourned under subsection (1) must be notified of the time and place appointed for their next appearance before the court.
(1.2) For the purpose of giving notice under subsection (1.1) in relation to a violation ticket, section 15 (6) applies.
17 Section 70 is amended by striking out "Despite section 67 (1), if" and substituting "If".
Public Sector Employers Act
18 Section 1 of the Public Sector Employers Act, R.S.B.C. 1996, c. 384, is amended by repealing the definition of "employment termination standards" and substituting the following:
"employment termination standard" means a standard established by the council under section 4.1 or 7 (1) (c.2); .
19 Section 7 (1) is amended by adding the following paragraphs:
(c.1) comply with any strategic direction that is set by the council in the exercise of its functions under section 4 and that is of general application or applies specifically to that association;
(c.2) with respect to persons who are employed by the association and who are not subject to a collective agreement, comply
(i) as if it were a public sector employer, with any employment termination standard that is of general application under section 4.1, or
(ii) with any employment termination standard that the council may establish specifically for that association;
(c.3) provide, without charge, to the council copies of
(i) contracts of employment relating to persons who are employed by the association and who are not subject to a collective agreement, and
(ii) other information that the council requests for the purpose of monitoring compliance with paragraph (c.2) or assisting the council in the development and revision of employment termination standards applicable to the association; .
20 Section 15.1 is amended
(a) in subsection (1) by striking out "a public sector employer" and substituting "an employer to whom that regulation applies", and
(b) in subsection (2) by striking out "a public sector employer" and substituting "an employer".
Social Service Tax Act
21 Section 11 (3) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by striking out "A person" and substituting "Unless section 112.3 (1) or (2) applies, a person".
22 Sections 69 to 77 and 79 are amended by adding "and 112.3" after "sections 5 to 25" wherever it appears.
23 Section 78 (1) is amended by adding "or by section 112.3" after "Division 1 of Part 2".
24 Part 5 is amended
(a) by adding the following before section 91:
Division 1 -- Local Collectors , and
(b) by adding the following Division:
Division 2 -- Collection Agents
112.1 In this Division:
"collection agent" means a customs officer and, if an agreement is in force between the Minister of National Revenue for Canada and the Canada Post Corporation providing for the collection of tax under this Division by that corporation, includes a postal agent;
"customs officer" means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in British Columbia;
"postal agent" means the Canada Post Corporation established under the Canada Post Corporation Act (Canada) and its officers, employees and agents;
"resident taxpayer" means an individual who
(a) resides, ordinarily resides or carries on business in British Columbia, and
(b) brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property for use or consumption
(i) by the individual,
(ii) by another individual at the first individual's expense,
(iii) by another individual for whom the first individual acts as agent, or
(iv) by another individual at the expense of a principal for whom the first individual acts as agent.
112.2 (1) This Division applies if an agreement described in section 112.6 is in force between the minister and the government of Canada.
(2) This Division does not apply to
(a) tangible personal property to which section 12 (1) to (3), section 13 or Division 3 of Part 2 applies,
(b) goods that are for commercial use, or
(c) prescribed tangible personal property.
112.3 (1) Unless subsection (2) applies, a resident taxpayer who brings tangible personal property into British Columbia from a place outside Canada, or who sends, or enters into an arrangement under which is sent, tangible personal property into British Columbia from a place outside Canada, must, at the time the tangible personal property enters British Columbia,
(a) report the matter to a customs officer,
(b) supply to the customs officer all information required by the customs officer in respect of the tangible personal property, and
(c) pay to the government, by paying to the customs officer as agent of the government, tax calculated in accordance with subsection (3).
(2) Subject to subsection (4), a resident taxpayer must, at the time of receiving, through a postal agent, tangible personal property in British Columbia from a place outside of Canada,
(a) supply to the postal agent all information required by the postal agent in respect of the tangible personal property, and
(b) pay to the government, by paying to the postal agent as agent of the government, tax calculated in accordance with subsection (3).
(3) Tax payable under subsection (1) or (2) must be calculated by multiplying the value of the tangible personal property, as determined under section 215 of the Excise Tax Act (Canada) by the rate in section 6 of this Act that is in effect on the date that the tax is payable.
(4) Subsection (2) does not apply unless there is an agreement in force between the Minister of National Revenue for Canada and the Canada Post Corporation providing for the collection of tax under this Division by that corporation.
112.4 (1) If a resident taxpayer fails or refuses to comply with section 112.3, the collection agent may detain the tangible personal property.
(2) Tangible personal property detained under subsection (1) must be dealt with as follows:
(a) if, before the end of 60 days after the start of the detention, the tax that was payable in respect of the tangible personal property at the time of its detention and any expenses related to the detention are paid and the requirements of section 112.3 (1) (b) or (2) (a) are met, the tangible personal property must be returned to the resident taxpayer;
(b) if the tax and the expenses relating to the detention are not paid within the period referred to in paragraph (a) of this subsection or the requirements of section 112.3 (1) (b) or (2) (a) are not met within that period, the tangible personal property is forfeited to the government and may be disposed of as directed by the commissioner.
112.5 (1) If a resident taxpayer claims that tangible personal property is exempt under Part 3 from the tax payable under this Division, the collection agent may nevertheless require that the resident taxpayer pay the tax.
(2) If the collection agent requires payment of the tax under subsection (1), the resident taxpayer
(a) must pay the tax to the collection agent, and
(b) may apply to the Minister of National Revenue for Canada, in that minister's capacity as agent for the government of British Columbia, for a refund of the tax paid in respect of that tangible personal property.
112.6 (1) The minister may, on behalf of the government, enter into an agreement with the government of Canada respecting the administration and enforcement of this Act in respect of tangible personal property that is
(a) brought or sent into British Columbia from outside Canada by a resident taxpayer, or
(b) delivered in British Columbia from outside Canada to a resident taxpayer.
(2) An agreement referred to in subsection (1) may authorize payment to the government of Canada in respect of services provided under the agreement.
(3) Payments in respect of the ongoing costs of services provided under the agreement may be paid out of the amounts collected on behalf of the government of British Columbia.
(4) The government of Canada may, as agent of the government of British Columbia, act in accordance with the agreement to
(a) collect tax owing in respect of tangible personal property that is released by a collection agent without payment of all or part of the tax imposed by this Division, and
(b) refund an amount charged or collected by a collection agent that is in excess of the amount of tax payable in respect of the tangible personal property.
(5) An agreement made under subsection (1) must specify the circumstances under which the collection agent may require that a resident taxpayer claiming an exemption from tax must nevertheless pay the tax to the collection agent.
112.7 No action for damages may be brought against a collection agent because of anything done or omitted in good faith
(a) in the performance or intended performance of a duty or function under this Act or under an agreement described in section 112.6, or
(b) in the exercise or intended exercise of a power under this Act or under an agreement described in section 112.6.
25 Section 118 (1) is amended by striking out "or" at the end of paragraph (c), by adding "or" at the end of paragraph (d) and by adding the following paragraph:
(e) disputes a disallowance of a refund applied for under section 112.5, .
26 Section 138 (1) is amended by adding the following paragraph:
(k) prescribing tangible personal property to which Division 2 of Part 5 does not apply.
27 (1) The Greater Vancouver Sewerage and Drainage District may apportion sums to the University of British Columbia under section 6 (6) of the Greater Vancouver Sewerage and Drainage District Act in respect of 1999 only if there is no agreement in force under section 6 (5) of that Act in respect of that year by August 15, 1999.
(2) If the Greater Vancouver Sewerage and Drainage District apportions sums under section 6 (6) of the Greater Vancouver Sewerage and Drainage District Act in respect of 1999, the University of British Columbia must pay those sums to the Greater Vancouver Sewerage and Drainage District by December 31, 1999.
(3) The date on which payment is required to be made to the University of British Columbia under section 6.1 (2) of the Greater Vancouver Sewerage and Drainage District Act in respect of 1999 is December 15, 1999.
(4) All liabilities and obligations of the government in respect of the university site, as defined in section 6 (11) of the Greater Vancouver Sewerage and Drainage District Act, under any agreement entered into with the Greater Vancouver Sewerage and District under section 6 (4) of that Act, are hereby terminated.
28 (1) Section 1 is deemed to have come into force on March 31, 1999, and is retroactive to the extent necessary to give it effect on and after that date.
(2) Sections 2, 3, 5 and 8 to 12 come into force by regulation of the Lieutenant Governor in Council.
(3) Sections 6, 7 and 27 are deemed to have come into force on January 1, 1999, and are retroactive to the extent necessary to give them effect for the purposes of the year 1999.
Budget Measures Implementation Act, 1999
(Ministry of Finance and Corporate Relations)
SECTION 1: [Budget Measures Implementation Act, 1999, enacts section 25.1] validates specified bylaws of the Greater Vancouver Transportation Authority, effective April 1, 1999, and the collection of money under those bylaws.
Estate Administration Act
(Ministry of Attorney General)
SECTION 2: [Estate Administration Act, amends section 112]
SECTION 3: [Estate Administration Act, repeals and replaces section 112 (8.1) (b)] changes references in section 112 (8.1) (b), as enacted by this Bill, consequential to the amendments in sections 3 and 4 of the Supplement to the Act.
Family Relations Act
(Ministry of Attorney General)
SECTION 4: [Family Relations Act, amends section 15 (1) (b)] removes probation officers from the list of persons the court may direct to investigate and make a report on a family matter.
Financial Administration Act
(Ministry of Finance and Corporate Relations)
SECTION 5: [Financial Administration Act, enacts Part 9.1] allows the government and government bodies to enter into commodity derivatives in order to manage risks or maximize benefits associated with fluctuating prices of commodities.
Greater Vancouver Sewerage and Drainage District Act
(Ministry of Municipal Affairs)
SECTION 6: [Greater Vancouver Sewerage and Drainage District Act, adds section 6 (5) to (11)] allows the costs of sewerage services provided by the Greater Vancouver Sewerage and Drainage District to the lands of the University of British Columbia to be dealt with
SECTION 7: [Greater Vancouver Sewerage and Drainage District Act, enacts section 6.1] requires persons who lease land from the University of British Columbia to pay for their proportionate share of the sewerage services provided to the university lands.
Human Resource Facility Act
(Ministry for Children and Families)
SECTIONS 8 to 11: [Human Resource Facility Act, amends sections 1, 2 and 3] allows the government to restrict the use of a human resource facility to the purposes set out in section 1 of the Act if the government provides assistance for the purposes of the Act. The restrictions will ensure that the money provided continues to serve those purposes despite changes in the ownership of a human resource facility.
Hydro and Power Authority Act
(Ministry of Employment and Investment)
SECTION 12: [Hydro and Power Authority Act, amends section 32 (7) (k)] makes the proposed sections 79.1 and 79.3 of the Financial Administration Act applicable to the British Columbia Hydro and Power Authority.
Interpretation Act
(Ministry of Attorney General)
SECTION 13: [Interpretation Act, amends section 29] repeals and replaces the definition of "province" to add to the definition a reference to the new territory known as Nunavut, which came into being on April 1, 1999 under the Nunavut Act (Canada).
Municipalities Enabling and Validating Act (No. 2)
(Ministry of Municipal Affairs)
SECTION 14: [Municipalities Enabling and Validating Act (No. 2), enacts section 47] confirms and validates the described agreement respecting an exchange of land in the watershed for the Greater Victoria water supply.
Offence Act
(Ministry of Attorney General)
SECTION 15: [Offence Act, repeals and replaces section 66 (2) (b)] removes a reference to adjournment restrictions consequential to the amendment of section 67 of the Act by this Bill.
SECTION 16: [Offence Act, amends section 67]
SECTION 17: [Offence Act, amends section 70] removes a cross reference consequential to the amendment of section 67 of the Act by this Bill.
Public Sector Employers Act
(Ministry of Finance and Corporate Relations)
SECTION 18: [Public Sector Employers Act, amends section 1] is consequential to the proposed amendments to section 7 of the Act by this Bill.
SECTION 19: [Public Sector Employers Act, adds section 7 (1) (c.1) to (c.3)] clarifies that employers' associations must comply with strategic directions and employment termination standards set by the Public Sector Employers' Council.
SECTION 20: [Public Sector Employers Act, amends section 15.1] is consequential to the proposed amendments to section 7 of the Act by this Bill.
Social Service Tax Act
SECTION 21: [Social Service Tax Act, amends section 11 (3)] limits the obligation to pay tax under section 11 of the Social Service Tax Act to those persons who are not obliged to pay tax under section 112.3 of that Act as enacted by this Bill.
SECTION 22: [Social Service Tax Act, amends sections 69 to 77 and 79] applies the tax exemptions available under specified sections of the Social Service Tax Act to tax payable under section 112.3 of that Act as enacted by this Bill.
SECTION 23: [Social Service Tax Act, amends section 78 (1)] applies the tax exemptions available under section 78 (1) of the Social Service Tax Act to tax payable under section 112.3 of that Act as enacted by this Bill.
SECTION 24: [Social Service Tax Act, amends Part 5] adds a new Division to Part 5 to provide for the collection of tax on goods brought or sent into Canada by customs officers or Canada Post where appropriate agreements for that collection have been made.
SECTION 25: [Social Service Tax Act, adds section 118 (1) (e)] allows appeals respecting disallowances of refund applications made under section 112.5 of the Social Service Tax Act as enacted by this Bill.
SECTION 26: [Social Service Tax Act, adds section 138 (1) (k)] allows the Lieutenant Governor in Council to prescribe tangible personal property to which Division 2 of Part 5 of the Social Service Tax Act, as enacted by this Bill, does not apply.
SECTION 27: [Transitional] in relation to the amendments to the Greater Vancouver Sewerage and Drainage District Act proposed by this Bill,
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