Legislative Calendar

Jan 01, 2021Taxes imposed under Improvement District Bylaw are deemed to be levied and owing on and from January 1st unless otherwise provided.[714(4) LGA]
Jan 01, 2021Interest rates for refunds of tax overpayments, refund of municipal tax sale money and on taxes in arrear or delinquent are set January 1, April 1, July 1 and October 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]
Jan 01, 2021In the year a tax rate bylaw or parcel tax bylaw is adopted, this is the date on which property taxes and parcel taxes are deemed to be imposed, unless otherwise specified in the bylaw.[197(7), 200(5) CC]
Jan 02, 2021For municipal officials and employees, written disclosures must be filed in the prescribed form (a) not later than the 15th day of the month following the commencement or termination of employment, and (b) annually between January 1 and 15 for each year in which the person is an official or employee. Disclosure includes ownership of shares of a business, land ownership and debts.[2 (3) & (4) FDA]
Jan 02, 2021Local governments must forward a statement of taxes in arrear to the Surveyor of Taxes or applicable municipal collector promptly after December 31.[258(3) CC; 399(2) LGA]
Jan 04, 2021Last day for the assessment authority to supply to each municipality and taxing treaty first nation estimates of assessed values of the previous year. Must be done before January 5 in each year. (Previous October 31 deadline extended by regulation).[2 AA; 1.4(1) AAR]
Jan 15, 2021A municipality collecting police taxes must pay to the finance minister all outstanding police taxes, whether or not they have been collected, on the 10th business day after the calendar year end. In addition to the outstanding balance, the municipality must also forward a year-end reconciliation. If payments are being made under s.66.51 (3) PA, also include a detailed listing of unpaid police taxes, including penalties owing to the province, a monthly report of police taxes collected, and a quarterly report of accumulated interest owing to the province at the end of each calendar year.[66.51(1), 66.51(3) PA; 5 PTR]
Jan 15, 2021Subject to options provided, a municipality must pay to the Minister of Finance the balance of all taxes imposed under the School Act, whether or not they have been collected. If payments are being made under s. 124 (2) (b) or (3) SA, or ss. 4 or 5 of STRR, the amount must be certified as correct by the collector or a person in another position authorized for that purpose by the municipality.[124 SA; 6 STRR]
Jan 15, 2021Where 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]
Jan 29, 2021Regional Districts establishing a variable tax rate system must submit a Variable Tax Rate Bylaw to the Inspector by January 31 of the year in which it is to apply.[390(5) LGA]
Jan 29, 2021Assessment appeal deadline. Last date by which a complainant may file a notice of complaint with the assessor regarding a completed assessment roll.[33 AA]
Jan 29, 2021Arrange date to deliver books to auditor for start of annual audit.
Jan 29, 2021Monthly reports to: Canada Customs and Revenue Agency for GST/PST; Statistics Canada for building permits; Health Authority for water quality testing.
Assessment Act
Home Owner Grant Act
Assessment Authority Act
Home Owner Grant Regulation
Agricultural Land Commission Act
Interest Rates Under Various Statutes Regulation
Assessment Averaging and Phasing Regulation
Library Act
Agricultural Land Reserve, ;Use, Subdivision and Procedures Regulation
Local Government Act
BC Transit Act
Land Tax Deferment Act
BC Transit Regulation
Municipal Finance Authority Act
Community Charter
Manufactured Home Act
Cremation, Internment and Funeral Services Act
Manufactured Home Tax Act
Cremation, Internment and Funeral Services Regulation
Municipal Tax Regulation
Expropriation Act
Municipal Wastewater Regulation
Environmental Management Act
Police Act
Financial Disclosure Act
Police Tax Regulation
Financial Information Act
School Act
Fireworks Act
South Coast BC Transportation Authority Act
Hospital District Act
School Tax Remitting Regulation
Hospital District Act Regulation
Weed Control Act