Legislative Calendar

May 01, 2019Interest rates for refunds of tax overpayments and for refund of municipal tax sale money are set January 1, April 1, July 1 and October 1; and on taxes in arrear or delinquent on January 1, May 1, and September 1. Circulars provided by Ministry of Municipal Affairs and Housing.[239 CC; 654(4), 668(2) LGA; 245 CC; 246 CC; 1, 2 MTR; IRR]
May 01, 2019On or before May 1 in each year, the regional transit commission must send to the collector in each municipality a notice setting out the boundaries of the regional transit service area, the amount to be raised by taxation, and the rates prescribed by the commission. [15(2)-(5) BCTA]
May 01, 2019On or before May 1 in each year, the South Coast British Columbia Transportation Authority must send to the collector in each municipality a notice setting out the tax rates that are applicable to the taxes assessed by the authority.[25(5) & 133(1) SCBCTAA]
May 10, 2019Last day for the revenue minister to send to each municipality a notice setting out net taxable value of land and improvements in the municipality,amount of police taxes and school taxes apportioned to the municipality and rates determined for the municipality. Check for notices, which should be sent on or before May 10 of each year.[66.4 PA]; [120.3 SA]
May 14, 2019Financial Plan Bylaw must be adopted before May 15 in each year, prior to adoption of Tax Rate Bylaw.[165(1) CC]
May 14, 2019Tax Rate Bylaw must be adopted before May 15 in each year, following adoption of Financial Plan Bylaw.[197(1) CC]
May 15, 2019Municipalities and Regional Districts must send audited financial statements to Inspector by May 15 in each year, as well as LGDE and LGDE Tax forms.[167(4) CC; 377(1) LGA]
May 15, 2019An improvement district board must submit to the Inspector an audited financial statement for the previous year by May 15 in each year.[691(5) LGA]
May 15, 2019Where a municipality is collecting taxes for a regional transit commission, it shall on or before the 15th day of each calendar month, pay to British Columbia Transit all of those taxes collected during the preceding calendar month.[17 BCTR]
May 16, 2019Forward copies of Financial Plan Bylaw and Tax Rate Bylaw to Ministry of Municipal Affairs and Housing.
May 31, 2019Last possible day for municipal collector to give written notice for delinquent taxes on certain Crown lands (held under lease or license). Collector must give notice within 5 months from the date when taxes became delinquent, advising lease or licence will be cancelled if delinquent taxes plus interest and subsequent taxes are not paid within 6 months from the date when the taxes became delinquent.[257 CC]
May 31, 2019Monthly reports to: Canada Customs and Revenue Agency for GST/PST; Statistics Canada for building permits; Health Authority for water quality testing.
AA
Assessment Act
HOGA
Home Owner Grant Act
AAA
Assessment Authority Act
HOGR
Home Owner Grant Regulation
ALCA
Agricultural Land Commission Act
IRR
Interest Rates Under Various Statutes Regulation
AAPR
Assessment Averaging and Phasing Regulation
LA
Library Act
ALRR
Agricultural Land Reserve, ;Use, Subdivision and Procedures Regulation
LGA
Local Government Act
BCTA
BC Transit Act
LTDA
Land Tax Deferment Act
BCTR
BC Transit Regulation
MFAA
Municipal Finance Authority Act
CC
Community Charter
MHA
Manufactured Home Act
CIFSA
Cremation, Internment and Funeral Services Act
MHTA
Manufactured Home Tax Act
CIFSR
Cremation, Internment and Funeral Services Regulation
MTR
Municipal Tax Regulation
EA
Expropriation Act
MWR
Municipal Wastewater Regulation
EMA
Environmental Management Act
PA
Police Act
FDA
Financial Disclosure Act
PTR
Police Tax Regulation
FIA
Financial Information Act
SA
School Act
FWA
Fireworks Act
SCBCTAA
South Coast BC Transportation Authority Act
HDA
Hospital District Act
STRR
School Tax Remitting Regulation
HDAR
Hospital District Act Regulation
WCA
Weed Control Act