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B.C. Reg. 319/2006
O.C. 905/2006
Deposited December 4, 2006
This consolidation is current to September 15, 2020.

Forest Act

Forest Revenue Audit Regulation

Contents
1Interpretation
2Category of record
3Class of persons

Interpretation

1   In this regulation, "Act" means the Forest Act.

Category of record

2   The following are the categories of records that must be kept for the period established under section 142.3 of the Act:

(a) records that relate to the ownership of timber or the right to harvest timber;

(b) records that relate to the harvesting of timber;

(c) records that relate to the transportation or possession of timber;

(d) records that relate to dealing in or the acquisition or disposition of timber;

(e) records that relate to the scaling of timber;

(f) records that relate to the ownership or operation of a scale site;

(g) records that relate to the ownership or operation of a timber processing facility.

Class of persons

3   The requirement to provide information or records under section 142.31 (1) of the Act may be imposed in any circumstances on a person within any of the following classes of persons:

(a) persons, other than the government, who

(i) own or have a right to harvest timber at the time the demand notice is served under that section of the Act, or

(ii) owned or had a right to harvest timber at any time within the 6 year period immediately before the demand notice is served under that section of the Act;

(b) persons who harvest timber or who harvested timber within the 6 year period immediately before the demand notice is served under that section of the Act;

(c) persons who transport or are in possession of timber or who transported or were in possession of timber within the 6 year period immediately before the demand notice is served under that section of the Act;

(d) persons who deal in, acquire or dispose of timber or who dealt in, acquired or disposed of timber within the 6 year period immediately before the demand notice is served under that section of the Act;

(e) persons who perform or purport to perform a scale of timber or who performed or purported to perform a scale of timber within the 6 year period immediately before the demand notice is served under that section of the Act;

(f) persons who own or operate a scale site or who owned or operated a scale site within the 6 year period immediately before the demand notice is served under that section of the Act;

(g) persons who own or operate a timber processing facility or who owned or operated a timber processing facility within the 6 year period immediately before the demand notice is served under that section of the Act.

[Provisions of the Forest Act, R.S.B.C. 1996, c. 157, relevant to the enactment of this regulation: section 142.94]