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B.C. Reg. 246/94
O.C. 976/94
Deposited July 15, 1994
effective August 15, 1994
This consolidation is current to September 15, 2020.

Income Tax Act

Income Tax Appeal Fee Regulation

[includes amendments up to B.C. Reg. 536/95]

Definitions

1   In this regulation "Act" means the Income Tax Act.

Fees

2   A taxpayer appealing under section 42 of the Act must pay the court registry a fee of $60 on filing a copy of the notice of appeal under that section.

[am. B.C. Reg. 536/95, s. 2.]

[Provisions of the Income Tax Act, R.S.B.C. 1996, c. 215, relevant to the enactment of this regulation: sections 42 and 48]