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B.C. Reg. 387/82
O.C. 1586/82
Filed August 20, 1982
This consolidation is current to December 3, 2019.
Link to consolidated regulation (PDF)
Link to Point in Time

Taxation (Rural Area) Act

Taxation (Rural Area) Act Regulation

[includes amendments up to B.C. Reg. 89/2019, April 15, 2019]

Contents
1Interpretation
1.1Repealed
2Cancellation of taxes
3Fees — under section 39
3.1Fees — under section 40
4Fees — under section 48
5Variable tax rate — general
6Variable tax rate — Peace River Regional District
7Calculation of interest

Interpretation

1   In this regulation, "Act" means the Taxation (Rural Area) Act.

Repealed

1.1   Repealed. [B.C. Reg. 71/2017.]

Cancellation of taxes

2   Where, pursuant to section 39 of the Act, property has been forfeited to, and vested in, the Province, the Surveyor of Taxes shall cancel all taxes, penalties and interest due and carried on the taxation roll in respect of the property.

Fees — under section 39

3   The fee required to be paid under section 39 (4) of the Act in order to prevent forfeiture is $75.

[en. B.C. Reg. 135/91.]

Fees — under section 40

3.1   The fee payable on application under section 40 of the Act for an order under section 40 (2) is $250 and for an order under section 40 (4) is $500.

[en. B.C. Reg. 252/92.]

Fees — under section 48

4   (1) The fee for a search and statement under section 48 of the Act, showing the outstanding taxes, penalty and interest outstanding or that no taxes are outstanding, is as follows:

(a) for each folio search conducted through the BC OnLine information service, by a person who is not a provincial government employee, using a computer terminal not located in a government office, the fee is $5;

(b) for each folio search conducted through the BC OnLine information service, by a person other than a government employee for this purpose, using a computer terminal located in a government office, the fee is $6;

(c) Repealed. [B.C. Reg. 71/2017.]

(d) for tax roll folios searched by a government employee located at the Surveyor of Taxes' office or at a government agent office, involving a search of non-electronic data regarding the tax levy or payment history, the fee is the amount that results from multiplying $45 per hour by the number of hours taken to perform the search and prepare the written statement, but not less than $30 in respect of any request.

(2) For fees in subsection (1) (a) and (b), a further operator fee of $1.50, plus any tax imposed under Part IX of the Excise Tax Act (Canada) on the operator fee, may be charged for any transaction done by electronic means from a location outside a government office or at a government office by a person who is not a government employee.

[en. B.C. Reg. 275/91; am. B.C. Regs. 99/95; 132/99, s. 10; 112/2010, s. 13; 71/2017.]

Variable tax rate — general

5   For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2019 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:

Table

Column 1
Class
Column 2
Rate for 2019
and subsequent years
($)
1Residential0.47
2Utilities3.94
3Supportive housing0.10
4Major industry6.51
5Light industry2.75
6Business and other2.75
7Managed forest land0.46
8Recreational property/Non-profit organization0.90
9Farm0.55

[en. B.C. Reg. 89/2019.]

Variable tax rate — Peace River Regional District

6   For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2019 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:

Table

 Column 1
Class
Column 2
Rate for 2019
and subsequent years
($)
1Residential0.47
2Utilities4.35
3Supportive housing0.10
4Major industry6.92
5Light industry3.16
6Business and other2.75
7Managed forest land0.46
8Recreational property/Non-profit organization0.90
9Farm0.55

[en. B.C. Reg. 89/2019.]

Calculation of interest

7   Interest payable on amounts due to government under the Act must be

(a) calculated at the rate prescribed under the Interest Rate under Various Statutes Regulation, B.C. Reg. 386/92, and

(b) calculated on a daily basis and compounded monthly.

[en. B.C. Reg. 56/2003.]

[Provisions relevant to the enactment of this regulation: Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, s. 20.]