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This Act is current to April 11, 2018
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.

Service of notices

229   (1) If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if

(a) served on the person,

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

(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.

(2) If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.

(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent.

(4) If a person carries on business under a name or style other than the person's own name, the notice or document may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if the notice or document was left with an adult employed at the place of business of the person.

(5) If persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if the notice or document was served on one of the partners or left with an adult employed at the place of business of the partnership.

(6) In the case of personal service, a notice or document is deemed to have been validly served

(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and

(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.

(7) Proof of the receipt by a person of any notice or document may be established in any court by showing that the notice or document was served or sent in a manner provided for in this section, and the burden of proof is on the person seeking to establish the fact that the notice or document was not received by that person.

(8) 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 this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.

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