Part 3 — Collection of Tax
54. (1) The Provincial minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the government of the Province, enter into a collection agreement with the government of Canada under which the government of Canada will collect taxes payable under this Act on behalf of British Columbia and will make payments to British Columbia for the taxes collected, under the terms and conditions of the collection agreement.
(2) The Provincial minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the government of the Province, enter into an agreement amending the terms and conditions of a collection agreement.
(3) Where a collection agreement is entered into, the minister, on behalf of or as agent for the Provincial minister, is authorized to employ all the powers, to perform all the duties and to exercise any discretion that the Provincial minister or the deputy head has under this Act, including the discretion to refuse to permit the production in judicial or other proceedings in British Columbia of any document that it is not, in the opinion of the minister, in the interests of public policy to produce.
(4) Where a collection agreement is entered into, the Deputy Minister of National Revenue for Taxation of Canada may
(a) employ all the powers, perform the duties and exercise any discretion that the minister has under subsection (3) or otherwise under this Act; and
(b) designate officers of his department to carry out functions, duties and powers similar to those that are exercised by them on his behalf under the federal Act.
Historical Note(s): 1962-27-49.
55. (1) Where a collection agreement is entered into under section 54, the government of Canada may collect the tax payable under section 3 (3) on behalf of British Columbia.
(2) Where the aggregate of payments made to British Columbia under subsection (1) exceeds the "federal share of the costs of the 1978 Economic Stimulation Program" as prescribed, the Provincial minister may make an adjusting payment which shall be paid out of the consolidated revenue fund to the government of Canada.
(3) Where a collection agreement is entered into, the whole or any part of the amount of the adjusting payment may be recovered by the government of Canada under the terms and conditions in the collection agreement providing for the recovery of any amount received by British Columbia in excess of its entitlement.
(4) The amount of the adjusting payment shall be the amount calculated in the prescribed manner by which the aggregate of payments made to British Columbia under subsection (1) exceeds the "federal share of the costs of the 1978 Economic Stimulation Program".
Historical Note(s): 1978-21-15.
56. (1) A collection agreement may provide that where any payment is received by the minister on account of tax payable by a taxpayer for a taxation year under this Act, the federal Act or an income tax statute of another agreeing province, or under any 2 or more of those statutes, the payment received may be applied by the minister toward the tax payable by the taxpayer under any of the statutes in the manner specified in the agreement, notwithstanding that the taxpayer directed that the payment be applied in any other manner or made no direction for its application.
(2) Any payment or part of it applied by the minister under a collection agreement toward the tax payable by a taxpayer for a taxation year under this Act
(a) relieves the taxpayer of liability to pay the tax to the extent of the payment; and
(b) shall be deemed to have been applied in accordance with a direction made by the taxpayer.
Historical Note(s): 1962-27-50; 1963-18-14.
57. Where a collection agreement is in effect and an amount is remitted to the Commissioner under section 153 (1) of the federal Act, as it applies for the purposes of this Act, on account of the tax of an individual who is resident on the last day of the taxation year in another agreeing province,
(a) no action lies for recovery of the amount by that individual, and
(b) the amount may not be applied in discharge of any liability of that individual under this Act.
Historical Note(s): 1989-50-30.
58. (1) Where a collection agreement is entered into, an individual resident in British Columbia on the last day of the taxation year is not required to remit any amount on account of tax payable by him under this Act for the taxation year to the extent of the amount deducted or withheld on account of his tax for that year under the income tax statute of another agreeing province.
(2) Where the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in British Columbia on the last day of the taxation year to whom subsection (1) applies exceeds the tax payable by him under this Act for that year, section 24 of this Act applies to the individual as though the excess were an overpayment under this Act.
Historical Note(s): 1962-27-52; 1963-18-16.
59. (1) In this section
"adjusting payment" means a payment, calculated under this section, made by or on the direction of British Columbia to a non-agreeing province;
"amount deducted or withheld" does not include any refund made in respect of that amount; and
"non-agreeing province" means a province that is not an agreeing province.
(2) Where, in respect of a taxation year, a non-agreeing province is authorized to make a payment to British Columbia that, in the opinion of the Provincial minister, corresponds to an adjusting payment, the Lieutenant Governor in Council may authorize the Provincial minister to make an adjusting payment to that non-agreeing province and enter into any agreement that may be necessary to carry out the purposes of this section.
(3) Where a collection agreement is entered into, the adjusting payment that may be made under subsection (2) may be made by the government of Canada where it has agreed to act on the direction of British Columbia as communicated by the Provincial minister to the minister.
(4) The adjusting payment to be made under this section shall be an amount that equals the aggregate of the amounts deducted or withheld under section 15 in respect of the tax payable for a taxation year by individuals who file returns under the federal Act, are taxable under that Act for that year and are resident on the last day of that year in the non-agreeing province to which the adjusting payment is to be made.
(5) Where an adjusting payment is to be made and there has been an amount deducted or withheld under section 153 (1) of the federal Act, as it applies for the purposes of this Act, on account of the tax for a taxation year of an individual who is taxable under the federal Act in respect of that year and who is resident on the last day of that taxation year in the non-agreeing province,
(a) no action lies for the recovery of the amount by that individual; and
(b) the amount may not be applied in discharge of any liability of that individual under this Act.
(6) Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year, an individual resident in British Columbia on the last day of the taxation year is not required to remit any amount on account of tax payable by him under this Act for the taxation year to the extent of the amount deducted or withheld on account of his income tax for that year under the law of that non-agreeing province.
(7) Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year, the total amount deducted or withheld on account of tax payable under this Act and on account of the income tax payable under the law of the non-agreeing province by an individual resident in British Columbia on the last day of the taxation year to whom subsection (6) applies exceeds the tax payable by him under this Act for that year, section 24 of this Act applies to the individual as though the excess were an overpayment under this Act.
(8) Where a collection agreement is entered into and the government of Canada has agreed in respect of a taxation year to carry out the direction of British Columbia and to make an adjusting payment on behalf of British Columbia, the adjusting payment
(a) shall be made out of any money that has been collected on account of tax under this Act for any taxation year; and
(b) shall be the amount calculated by the minister to be the amount required to be paid under subsection (4);
and that payment discharges any obligation the government of Canada may have to pay British Columbia for any amount deducted or withheld under section 15 to which subsection (5) applies.
Historical Note(s): 1963-18-17; 1989-50-31.
60. Notwithstanding the Court Order Enforcement Act, where a collection agreement is entered into, a judgment of a superior court of an agreeing province under that province's income tax statute, including any certificate registered in that superior court in a manner similar to that provided in section 35 (2), may be enforced in the manner provided in section 35 by registering a copy of it, certified by the registrar of the proper superior court, and the registered judgment or certificate shall, for the purposes of this Act, be deemed to be a judgment of the Supreme Court.
Historical Note(s): 1962-27-53; 1963-18-18.
Contents | Part 1 | Part 2 | Part 3 | Part 4
Copyright (c) Queen's Printer, Victoria, British Columbia, Canada