Income Tax Act [RSBC 1996] c. 215

• Jurisdiction: British Columbia
• Reference: [RSBC 1996] c. 215
• Act Number: [RSBC 1996] c. 215
• Year: 1996
• Type of Document: Acts

Definitions and interpretation

1 (1) In this Act:

"agreeing province" means a province that has entered into an agreement with the government of Canada under which the government of Canada will collect taxes payable under that province's income tax statute and will make payments to that province in respect of the taxes so collected;

"amount" has the same meaning as in the federal Act;

"assessment" has the same meaning as in the federal Act;

"balance-due day" has the same meaning as in the federal Act;

"British Columbia" means the Province of British Columbia;

"business" has the same meaning as in the federal Act;

"Canadian-controlled private corporation" has the same meaning as in section 248 of the federal Act;

"collection agreement" means an agreement entered into under section 69 (1);

"corporation" has the same meaning as in the federal Act;

"court" means the Supreme Court of British Columbia;

"deputy head" means,

(a) if a collection agreement is not in effect, the deputy Provincial minister, or

(b) if a collection agreement is in effect, the Commissioner of Revenue;

"employed" has the same meaning as in the federal Act;

"employee" has the same meaning as in the federal Act;

"employer" has the same meaning as in the federal Act;

"federal Act" means the Income Tax Act (Canada);

"federal minister" means,

(a) in relation to the remittance of any amount as or on account of tax payable under this Act, the Receiver General for Canada, and

(b) in relation to any other matter, the Minister of National Revenue;

"federal regulations" means the regulations made under the federal Act;

"finance minister" means the member of the Executive Council charged with the administration of the Financial Administration Act;

"fiscal period" has the same meaning as in the federal Act;

"income tax statute" means, in relation to an agreeing province, the law of that province that imposes a tax similar to the tax imposed under this Act;

"individual" means a person other than a corporation and includes a trust or estate;

"loss" means a loss as determined in accordance with and for the purposes of the federal Act;

"minister" means,

(a) if a collection agreement is not in effect, the Provincial minister, or

(b) if a collection agreement is in effect, the federal minister;

"ministry" means the ministry of the Provincial minister;

"permanent establishment" has the same meaning as in the federal Act;

"person", or any word or expression descriptive of a person, has the same meaning as in the federal Act;

"Provincial minister" means the member of the Executive Council charged with the administration of this Act;

"regulation" means a regulation made under this Act;

"taxable income" has the same meaning as in the federal Act;

"taxation year" has the same meaning as in section 249 (1) of the federal Act;

"taxpayer" has the same meaning as in the federal Act.

(2) The expression "last day of the taxation year", in the case of an individual who resided in Canada at any time in the taxation year but ceased to reside in Canada before the last day of that year, is deemed to be a reference to the last day in the taxation year on which the individual resided in Canada.

(3) The tax payable by a taxpayer under this Act or under Part I of the federal Act means the tax payable by the taxpayer as fixed by assessment or reassessment, subject to variation on objection or on appeal, if any, in accordance with this Act or Part I of the federal Act, as the case may be.

(4) For the purposes of this Act, unless they are at variance with the definitions in this Act or in the regulations made under this Act, the definitions in the federal Act, and the definitions and interpretations made by federal regulations, apply.

(4.1) For the purposes of this Act, a series of transactions or events is deemed to include any related transactions or events completed in contemplation of the series.

(5) In any case of doubt, the provisions of this Act must be applied and interpreted in a manner consistent with similar provisions of the federal Act.

(6) Section 248 (11) of the federal Act applies for the purposes of this Act to the extent that that provision applies to sections 161 (1), (2) and (11), 164 (3) to (4) and 227 (8.3) and (9.2) of the federal Act.

(6.1) Section 261 [Canadian and functional currency reporting] of the federal Act applies for the purposes of this Act as follows:

(a) subject to paragraphs (b) to (d) of this subsection, section 261 of the federal Act applies in respect of taxation years that begin on or after December 14, 2007;

(b) the definition of "Canadian tax results" in section 261 (1) of the federal Act applies to all taxation years;

(c) section 261 (2) [Canadian currency requirement] of the federal Act applies to all taxation years;

(d) section 261 (15) [amounts carried back] of the federal Act applies on and after December 14, 2007.

(6.2) If section 261 (5) of the federal Act applies to a taxpayer in respect of a particular taxation year, that section, as it applies for the purposes of this Act, applies to the taxpayer in respect of the particular taxation year.

(7) If a provision, in this subsection referred to as "that section", of the federal Act or the federal regulations is made applicable for the purposes of this Act, that section, as amended from time to time before or after this subsection came into force, applies with such modifications as the circumstances require for the purposes of this Act as though it had been enacted as a provision of this Act, and in applying that section for the purposes of this Act, in addition to any other modifications required by the circumstances,

(a) a reference in that section to tax under Part I of the federal Act must be read as a reference to tax under this Act,

(b) if that section contains a reference to tax under any of Parts I.1 to XIV of the federal Act, that section must be read without reference to tax under any of those Parts and without reference to any portion of that section that applies only to or in respect of tax under any of those Parts,

(c) a reference in that section to a particular provision of the federal Act that is the same as or similar to a provision of this Act must be read as a reference to the provision of this Act,

(d) any reference in that section to a particular provision of the federal Act that applies for the purposes of this Act must be read as a reference to the particular provision as it applies for the purposes of this Act,

(e) if that section contains a reference to any of Parts I.1 to XIV of the federal Act or to a provision in any of those Parts, that section must be read without reference to that Part or without reference to that provision, as the case may be, and without reference to any portion of that section that applies only because of the application of any of those Parts or the application of a provision in any of those Parts,

(f) subject to subsection (7.1), if that section contains a reference to the Bankruptcy and Insolvency Act (Canada), that section must be read without reference to the Bankruptcy and Insolvency Act (Canada),

(g) subject to paragraph (h), a reference in that section to the federal Act or the federal regulations must be read as including a reference to this Act or a regulation made under this Act,

(h) a reference in that section to the words "under this Act or under an Act of a province with which the Minister of Finance has entered into an agreement for the collection of taxes payable to the province under that Act" must be read as a reference to this Act, and

(i) subject to subsections (8) and (8.1), a reference in that section to a word or expression set out in Column 1 of the following table must be read as a reference to the word or expression set out opposite it in Column 2:

TABLE

Column 1	Column 2
Her Majesty	Her Majesty in Right of the Province of British Columbia
Canada	British Columbia
Receiver General	finance minister
Commissioner of Revenue	deputy head
Deputy Attorney General of Canada	Deputy Attorney General of British Columbia
Tax Court of Canada	Supreme Court of British Columbia
Tax Court of Canada Act	Supreme Court Act
Federal Court of Canada	Supreme Court of British Columbia
Federal Court Act	Supreme Court Act
Registrar of the Tax Court of Canada	Registrar of the Supreme Court of British Columbia
Registry of the Federal Court	Registry of the Supreme Court of British Columbia
Criminal Code	Offence Act
Canada Revenue Agency	ministry
Minister	Provincial minister

(7.1) Subsection (7) (f) does not apply to section 222 (8) (d) of the federal Act as that section applies for the purposes of this Act.

(8) In applying any of the following provisions of the federal Act for the purposes of this Act, a reference in that provision to Canada must be read as a reference to Canada:

(a) section 118.5;

(b) section 118.6 (1);

(b.1) the definition of "Canadian exploration expense" in section 66.1 (6) of the federal Act as that definition applies for the purposes of section 4.721 of this Act by virtue of paragraph (b) of the definition of "BC flow-through mining expenditure" in section 4.721 (1) of this Act;

(c) the definition of "specified individual" in section 120.4 of the federal Act as that definition applies for the purposes of sections 4 (1) and 4.84 of this Act;

(c.01) the definition of "source individual" in section 120.4 of the federal Act as that definition applies for the purposes of section 4.84 of this Act;

(c.1) the definition of "return of income" in section 122.5 (1) of the federal Act as that definition applies for the purposes of sections 8.1 and 8.2 of this Act;

(c.2) section 122.5 (6.2) as that section applies for the purposes of sections 8.1, 8.2 and 8.3 of this Act;

(d) the definitions of "eligible individual" and "return of income" in section 122.6 of the federal Act as those definitions apply for the purposes of sections 13.07 to 13.095 of this Act;

(d.1) section 222 (8) (c);

(d.11) section 231.6;

(d.2) the definition of "non-resident" in section 248 (1) of the federal Act as that definition applies for the purposes of...