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This Act is current to November 27, 2019
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Provincial Sales Tax Act

[SBC 2012] CHAPTER 35

Part 12 — General

Designation of director

226   The minister may designate as director to administer this Act a person who is appointed under the Public Service Act.

Delegation

227   (1) The director may, in writing, delegate any of the director's powers or duties under this Act.

(2) A delegation under subsection (1) may be to a named person or to a class of persons.

Confidentiality

228   (1) A person who has custody of or control over information or records under this Act must not disclose the information or records to any other person except as follows:

(a) in the course of administering or enforcing this Act or the regulations, or another taxation enactment;

(b) in court proceedings relating to this Act or the regulations, or another taxation enactment;

(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act;

(d) under an agreement that

(i) is between the government and another government,

(ii) relates to the administration or enforcement of taxation enactments, and

(iii) provides for the disclosure of information and records to, and the exchange of similar information and records with, that other government;

(e) for the purpose of the compilation of statistical information by the government or the government of Canada.

(2) Despite subsection (1), the director may publish the names and addresses of registrants.

How and when documents are given by director

229   (1) Subject to this Act, if, under this Act, a document must or may be given by the director to a person, the document may be given in accordance with subsection (2).

(2) The director may give a document to a person as follows:

(a) if the person is an individual, by leaving the document with the individual;

(b) if the person is a corporation, by leaving the document with a board member, senior officer, liquidator or receiver manager of the corporation;

(c) if the person is an extraprovincial corporation, by leaving the document with

(i) a person referred to in paragraph (b), or

(ii) an attorney for the extraprovincial corporation;

(d) if the person is a partnership,

(i) by leaving the document with an individual who is a member of the partnership, or

(ii) in the case of a corporation or extraprovincial corporation that is a member of the partnership, by leaving the document with a person who is, in respect of that corporation or extraprovincial corporation, a person referred to in paragraph (b) or (c), as applicable;

(e) by leaving the document with a person apparently employed at the place of business of the person;

(f) by sending the document by ordinary mail or registered mail to the last known address of the person according to the records of the director;

(g) by sending the document by electronic mail to the last known electronic mail address of the person according to the records of the director;

(h) by sending the document by fax to the last known fax number of the person according to the records of the director;

(i) by sending or providing the document by another communication method agreed to by the person and the director.

(3) If a person carries on business under a name or style other than the person's own name, a document to be given in accordance with this Act may be addressed to the name or style under which the person carries on business.

(4) A document is conclusively deemed to have been given to a person by the director if the document

(a) is given in a manner referred to in subsection (2) (a) to (e) or (g) to (i), or

(b) is sent by registered mail to the last known address of the person according to the records of the director.

(5) A document is conclusively deemed to have been given to a person by the director

(a) on the date the document is sent, if the document is sent by registered mail, electronic mail or fax as contemplated by subsection (2) (f), (g) or (h), or

(b) on the date the document is sent or provided, if the document is sent or provided by another communication method as contemplated by subsection (2) (i).

(6) A document is deemed to have been given to a person by the director on the date the document is sent, if the document is sent by ordinary mail as contemplated by subsection (2) (f).

(7) For the purposes of this Act, the date of a notice or other document given by the director is, subject to section 224 (4), the date stated on the notice or other document.

Proof of compliance

229.01   In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with section 229 may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.

Proof of receipt

229.02   (1) Proof of the receipt by a person of a document to which section 229 applies may be established in any court by showing that the document was given in accordance with that section.

(2) A person seeking to establish that a document referred to in subsection (1) was not received by the person bears the burden of establishing that fact.

How and when documents are given by minister

229.03   If, under this Act, a document must or may be given by the minister to a person, the document may be given in accordance with section 229 (2).

When documents are given to minister

229.04   If, under this Act, a document must or may be given to the minister, the document is conclusively deemed to have been given if delivered to the office of the deputy minister.

Estimates of revenue

229.1   Before each fiscal year of the government, the minister must estimate the following in writing:

(a) the amount, to be recognized as revenue of the government for the fiscal year, that is derived from tax imposed under section 43 [additional tax on lease of passenger vehicle];

(b) the amount, to be recognized as revenue of the government for the fiscal year, that is derived from the taxation under this Act of disposable diapers designed for babies and young children;

(c) the amount, to be recognized as revenue of the government for the fiscal year, that is derived from tax imposed under Division 11 [Energy Products] of Part 3.

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15