Esheria Regulatory Atlas

Tax law in Canada — British Columbia

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

316 matching statutes

• Canada — British Columbia

  Employer Health Tax Act

  3 provisions

  Employers must pay BC employer health tax on BC remuneration, with exemptions and reduced rates at certain remuneration thresholds. The Act also sets rules for an increased employment credit and related application, determination, refund, and penalty procedures.

  Act or statute Open & Chat

• Canada — British Columbia

  Drainage, Ditch and Dike Act

  3 provisions

  This Part sets rules for drainage and diking district commissioners, meetings, assessments, taxes, records, and related appeals.

  Act or statute Open & Chat

• Canada — British Columbia

  Provincial Sales Tax Exemption and Refund Regulation

  1 provisions

  This regulation sets out several software tax exemptions and the evidence the collector must obtain in some cases.

  Regulation Open & Chat

• Canada — British Columbia

  Social Service Tax Act

  1 provisions

  This text identifies the Social Service Tax Act and notes that it was repealed effective April 1, 2013.

  Act or statute Open & Chat

• Canada — British Columbia

  Speculation and Vacancy Tax Act

  5 provisions

  This Act sets tax rules for owners of residential property in specified areas, including tax rates, declaration filing, and several exemptions.

  Act or statute Open & Chat

• Canada — British Columbia

  Corporation Capital Tax Act

  1 provisions

  This provision identifies the Corporation Capital Tax Act and states that it was repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Mining Tax Act

  1 provisions

  This provision identifies the Mining Tax Act and states that it was repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Municipalities Enabling and Validating Act (No. 4)

  2 provisions

  This part lets the City of Richmond create and administer a land tax exemption program, with certificates, agreements, and cancellation rules, and sets related school tax and recapture rules.

  Act or statute Open & Chat

• Canada — British Columbia

  Tax and Consumer Rate Freeze Act

  1 provisions

  This document is the Tax and Consumer Rate Freeze Act and the source notes that it expired on December 31, 2000 under section 10.

  Act or statute Open & Chat

• Canada — British Columbia

  Consumption Tax Rebate and Transition Act

  1 provisions

  This Act is noted as repealed.

  Act or statute Open & Chat

• Canada — British Columbia

  Insurance (Vehicle) Regulation

  1 provisions

  This provision defines which deductions, tax credits, and premiums count when calculating "net income loss" under section 95 of the Act.

  Regulation Open & Chat

• Canada — British Columbia

  Horse Racing Tax Act

  1 provisions

  This document is the Horse Racing Tax Act and notes that it was repealed.

  Act or statute Open & Chat