最新亚洲色拍偷拍视频

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      This Act is current to June 17, 2020
      See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

      Income Tax Act

      [RSBC 1996] CHAPTER 215

      Contents
      1Definitions and interpretation
      Part 1 — Income Tax
      Division 1 — Liability for Tax
      2Liability for tax
      3Repealed
      Division 2 — Individual Income Tax
      4Definitions
      4.1Amount of tax payable
      4.2Deductions
      4.3Personal credits
      4.301BC tax reduction credit
      4.31Age credit
      4.32Pension credit
      4.33Adoption expense credit
      4.34-4.341Repealed
      4.35Repealed
      4.351Repealed
      4.36BC education coaching tax credit
      4.37Tax credit for volunteer firefighters and search and rescue volunteers
      4.4Charitable and other gifts
      4.5Medical expense credit
      4.51Credit for mental or physical impairment
      4.52Indexing
      4.6Tuition credit
      4.61Repealed
      4.62Unused tuition and education tax credits
      4.63Credit for interest on student loan
      4.64Credit for EI premium and CPP contribution
      4.65Transfer of unused credits to spouse or common-law partner
      4.66Tuition tax credit transferred
      4.67Transfer of unused credits to parent or grandparent
      4.68Minimum tax credit
      4.69Dividend tax credit
      4.7Overseas employment tax credit
      4.71Foreign tax credit
      4.72Supplementary credit for 2000 taxation year
      4.721BC mining flow-through share tax credit
      4.73Restrictions on credits: trusts
      4.74Restrictions on credits: year of bankruptcy
      4.75Restrictions on credits: income earned outside BC
      4.76Restrictions on credits: part-year residents
      4.77Restrictions on credits: non-residents
      4.78Credits in separate returns
      4.79Order of making deductions
      4.8Minimum tax
      4.81CPP/QPP disability benefits for previous years
      4.82Qualifying retroactive lump sum pension payments
      4.83Lump sum pension payment
      4.84Tax on split income
      4.85Apportionment of additional taxes
      4.86Repealed
      4.87Bankrupt individuals
      5-7Repealed
      7.1Repealed
      8Refundable sales tax credit
      8.1Climate action tax credit
      8.2BC harmonized sales tax credit
      9-13Repealed
      13.01Definitions for climate action dividend
      13.02Climate action dividend
      13.03Climate action dividend cannot be attached or assigned
      13.04Climate action dividend — general
      13.05Climate action dividend — no further assessments, determinations or decisions
      13.06Climate action dividend regulations
      13.07Application of federal provisions — interpretation for BC early childhood tax benefit
      13.071BC early childhood tax benefit
      13.08Application of federal provisions to BC early childhood tax benefit — rules about eligible individuals and their spouses or common-law partners
      13.081BC early childhood tax benefit cannot be attached or assigned
      13.09BC early childhood tax benefit regulations
      13.1Net employee investment tax credit
      13.2Refunds to mutual fund trusts
      Division 3 — Corporate Income Tax
      13.3Definitions
      14Corporation income tax
      14.1Corporate straddle provision
      15Repealed
      16Small business rate
      17Two-year tax holiday for new small businesses
      18Appeal of refusal or rescission of certificate of eligibility
      18.1Order of making deductions
      Division 4 — Individual and Corporate Income Tax
      19Repealed
      19.1Logging tax deduction
      20Political contributions
      20.1Farmers' food donation tax credit
      21Small business venture capital tax credit
      22-24Repealed
      25Qualifying environmental trusts: tax and tax credit
      25.1Mining exploration tax credit
      26Repealed
      27Exemptions
      28Repealed
      Division 5 — Returns, Assessments and Appeals
      29Application of federal provisions — returns of income and assessments of tax
      30Reassessment and amended return
      31Instalment payments: farmers and fishers
      32Instalment payments: other individuals
      33Application of federal provision — payments by corporations
      34Application of federal provisions — returns, payments and interest
      35Refund for tax credits
      36Amount on which instalment calculated
      37Application of federal provisions — failure to file return or corporate return and failure to provide information
      38Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal
      39Application of federal provisions — penalty for late or deficient instalments
      39.1Application of federal provisions — misrepresentation of tax matter by third party
      40Application of federal provisions — refunds
      41Application of federal provisions — objections to assessments and extension of time
      42Appeal by taxpayer
      43Reply
      44Procedure
      45Application of federal provisions — irregularities, extension of time and private hearings
      46Court practice
      Part 2 — Administration and Enforcement
      47Application of federal provisions — administration, interest, garnishment and proceedings to collect
      48Power to make regulations
      49Application of federal provisions — debts to Her Majesty
      50Application of federal provisions — certificates
      51Warrant
      52Application of federal provisions — acquisition of debtor's property
      53Application of federal provisions — payment of money seized from tax debtor
      54Application of federal provisions — seizure of goods
      55Application of federal provisions — taxpayer leaving Canada or defaulting
      56Application of federal provisions — withholding taxes
      57Application of federal provisions — liability of directors
      58Books and records
      59Application of federal provisions — inspections, privilege, information returns and corporate execution
      60Repealed
      61Offence and penalty
      62Application of federal provisions — further offences
      63Powers of federal minister
      64Communication of information and related offences
      65Information-sharing agreements
      66Application of federal provisions — liability of officer or agent of corporation
      67Application of federal provisions — restriction on power of court
      68Procedure and evidence
      68.1Anti-avoidance rule
      68.2Reportable transactions
      Part 3 — Collection of Tax
      69Collection agreement
      70Payments on account
      71No action against persons withholding tax
      72Relief of taxpayer
      73Non-agreeing provinces
      74Enforcement of judgments
      Part 4 — Miscellaneous
      75Appointments
      76Delegation of powers
      77Duty of officers of government to provide information
      77.1Timber harvest information
      77.2British Columbia Assessment Authority must provide information
      78Costs and expenses
      Part 5 — Film and Television Tax Credit
      79Definitions and interpretation
      80Basic tax credit
      80.1Scriptwriting tax credit
      81Regional tax credit if principal photography begins before April 1, 2003
      81.1Regional tax credit if principal photography begins after March 31, 2003
      81.11Distant location regional tax credit
      81.2Digital animation, visual effects and post-production tax credit
      82Film training tax credit
      82.1Production services tax credit
      82.2Regional production services tax credit
      82.21Distant location production services tax credit
      82.3Digital animation, visual effects and post-production services tax credit
      83No credit available if section 17 deduction made
      83.1May not claim both accredited production and eligible production credits
      84Deemed payment
      85Application for tax credit
      86Eligibility certificate
      87Completion certificate
      87.1Accreditation certificate
      88Revocation of certificates
      89Notice of refusal or revocation
      90Tax credit must be reimbursed
      91Recovery of debt
      92Reconsiderations and certification appeals
      93Powers of audit
      94Minister and Commissioner may require information regarding certificates
      95Collection and sharing of information
      96Power to make regulations
      Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit
      97Definitions
      97.1Interpretation — taxation year of partnerships
      98Refundable tax credit available
      99Non-refundable tax credit available
      99.1Credit amount in respect of a partnership
      100Renunciation of tax credit
      101Amalgamations and wind ups
      102No credit available if section 17 deduction made
      102.1Recapture of tax credit corporations
      102.11Recapture of amounts — partnership
      102.2Recapture rules do not apply to specified non-arm's length transfers
      102.3Recapture of tax credit from non-arm's length purchasers — corporations
      102.4Recapture of amounts from non-arm's length purchasers — partnerships
      102.5Recapture of tax credit by corporation in respect of a partnership
      102.6Recapture of amounts — tiered partnership
      103Filing requirements
      Part 7 — British Columbia Manufacturing and Processing Tax Credit
      104Interpretation
      105Non-refundable tax credit available
      106Partnerships
      107Renunciation of tax credit
      108Amalgamations and wind ups
      109No credit available for year in which section 17 deduction made
      110Filing requirements
      Part 8 — Book Publishing Tax Credit
      111Definitions and interpretation
      112Book publishing tax credit
      113Deemed payment
      114Filing requirements
      115Power to make regulations
      Part 9 — Training Tax Credits
      Division 1 — Definitions
      116Definitions
      Division 2 — Tax Credits for Individuals
      117Application of this Division
      118Basic tax credit for individuals
      119Completion tax credit for individuals
      119.1Certification tax credit for individuals
      120Enhanced tax credit for individuals
      Division 3 — Tax Credits for Employers
      121Definition for this Division
      122Basic tax credit for employers
      123Completion tax credit for employers
      124Enhanced tax credit for employers
      124.1Enhanced tax credit for employers — eligible apprentice
      124.2No credits for eligible industry employer
      125Restrictions on credits: multiple employers
      126Restrictions on credits: partnership
      Division 3.1 — Tax Credits for Shipbuilding and Ship Repair Industry Employers
      126.1Definitions for this Division
      126.2Basic tax credit for eligible industry employers
      126.3Completion tax credit for eligible industry employers
      126.4Enhanced tax credit for eligible industry employers
      126.5Restrictions on credits: multiple eligible industry employers
      126.6Restrictions on credits: partnership
      Division 4 — Administration
      127Deemed payment
      128Filing requirements
      129Powers of audit
      130Collection and sharing of information
      131Power to make regulations
      Part 10 — Interactive Digital Media Tax Credit
      132Definitions
      133Eligibility for tax credit
      134Interactive digital media tax credit
      135Deemed payment
      136Registration
      137Reconsiderations and appeals
      138Filing requirements
      139Powers of audit
      140Power to make regulations
      Part 11 — Home Renovation Tax Credit for Seniors and Persons with Disabilities
      141Definitions
      142Home renovation tax credit for seniors and persons with disabilities
      143Part-year residents
      144Bankruptcy
      145Death
      146Relationship to other credits
      147Deemed payment of tax
      148Filing requirements
      149Powers of audit
      150Power to make regulations
      Part 12 — BC First-Time New Home Buyers' Bonus
      151Definitions
      152Tax credit for first-time new home buyers
      153Deemed payment of tax
      154Application for tax credit
      155Determination of tax credit
      156Determination period
      157Determination valid and binding
      158Notice to commissioner of subsequent assessment
      159Payment of tax refund
      160Tax refund cannot be attached or assigned
      161Imposition of administrative penalty
      162Administrative penalties
      163Waiver or cancellation of penalty
      164Appeal to minister
      165Liability for recoverable amount
      166Collection of recoverable amount
      167Powers of audit
      168Application of other provisions
      169Administration
      170Delegation of powers
      171Power to make regulations
      Part 13 — Natural Gas Tax Credit
      Division 1 — Definitions
      172Definitions
      Division 2 — Natural Gas Tax Credit
      173Natural gas tax credit
      174Credit calculation change
      175Tax calculation change
      176Amalgamations and wind ups
      Division 3 — Cost of Natural Gas
      177Definitions for this Division
      178Deemed purchase of natural gas
      179Cost of natural gas notionally acquired in month
      180Notional cost of natural gas notionally acquired in month
      181Transportation cost for natural gas notionally acquired in month
      Division 4 — Administration
      182Definition for this Division
      183Application for tax credit
      184Determination of tax credit
      185Deemed payment of tax
      186Payment of tax refund
      187Determination period
      188Rules relating to determinations
      189Notice of determination
      190Notice to commissioner of subsequent assessment
      191Imposition of administrative penalty
      192Administrative penalties
      193Waiver or cancellation of penalty
      194Interest payable to government under this Part
      195No interest if full payment within 30 days
      196Waiver or cancellation of interest
      197Interest on tax refunds
      198Excess refund
      199Liability for amounts owing to government
      200Collection of amounts owing to government
      201Appeal to Provincial minister
      202Appeal to court
      203Irregularities
      204Collection of amounts owing not affected by pending appeal
      205If decision set aside or amount reduced on appeal
      Division 5 — General
      206Administration
      207Powers of audit
      208Delegation of powers
      209Collection and sharing of information
      210Application of other provisions
      211Volume, heating value and sampling of natural gas
      212When documents are filed with or given to commissioner or Provincial minister
      213Power to make regulations
      最新亚洲色拍偷拍视频
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