Legislative Calendar

Jul 02, 2024Interest rates for refunds of tax overpayments, refunds of municipal tax sale money and accruing on taxes in arrear or delinquent are set for each successive three-month period beginning January 1, April 1, July 1 and October 1. Circulars provided by Ministry of Municipal Affairs.[23 CC; 654(4), 668(2) LGA; 245 CC; 246 CC; 1, 2 MTR; IRR, 24 HOGR]
Jul 02, 2024Property taxes due on July 2, unless municipality has established an alternative tax collection scheme.[234(1) CC]
Jul 03, 2024Municipal collector must apply penalty to unpaid taxes and the penalty is due as part of the property taxes for the current year for the parcel and improvements. [234(2) CC and 3 MTR]
Jul 03, 2024First date upon which the collector of taxes in a municipality may register a financing statement in the personal property registry, with respect to taxes for a manufactured home imposed under the Local Government Act that have become due.[28(1) MHA]
Jul 03, 2024Recommended date for seeking substituted service order for owners and chargeholders who have not yet been served with the notice of impending tax sale as required under Local Government Act, s. 647.1[LGA 647.1]
Jul 15, 2024Where 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]
Jul 16, 2024Last day for municipalities to pay to the Minister of Finance an instalment equal to the difference between (1) the amount equal to the sum of the amount of general school taxes under and additional school taxes, and (2) the administration fee prescribed under s. 124(10) SA. If a municipality has an additional municipal tax due date, the municipality must pay to the minister, on or before the tenth business day after that additional municipal tax due date, an instalment equal to the sum of the following amounts the balance of general school taxes and the balance of additional school taxes.[3, 4 STRR]
Jul 16, 2024For municipalities with a July 2 tax due date, the last day for a municipality collecting police taxes for a taxation year to pay to the minister an instalment equal to the balance of the police taxes collected by the municipality on or before the municipal tax due date after making adjustments, if any, referred to in section 66.41 [adjustments] of the Police Act, and deducting the administration fee, if any, authorized under the Act. Together with such instalment, a municipality must submit to the minister a statement certifying that the instalment was calculated in accordance with s. 3 and that it is correct. The statement must be certified by the collector or a person in another position authorized for that purpose by the municipality.[1, 3(a), 5 PTR]
Jul 26, 2024Last date for claiming tax sale surplus from 2022 tax sale, after which the unclaimed surplus must be transferred to BC Unclaimed Property Society, assuming publication on last day (if unclaimed 3 months after publication under LGA s. 659(5)).[254 CC; 659(6) LGA]
Jul 31, 2024The proceeds of taxes levied and collected under an Assessment Authority bylaw must be paid to the Assessment Authority by the municipality before August 1 in the year the tax was levied.[20(3) AAA]
Jul 31, 2024Last day for the municipality or the Minister of Finance to pay to the Municipal Finance Authority the proceeds of rates levied to finance the debt reserve fund and the operating fund. [19(4) MFAA]
Jul 31, 2024Monthly reports to: Canada Revenue Agency for GST/PST; Statistics Canada for building permits; Health Authority for water quality testing.
Jul 31, 2024In each year in which the South Coast BC Transportation Authority assesses taxes, affected municipalities must pay to the authority, by August 1 of the year for which the taxes are assessed, all of the assessed taxes that have been collected by July 15 of that year.[26(2) SCBCTAA]
AA
Assessment Act
HOGA
Home Owner Grant Act
AAA
Assessment Authority Act
HOGR
Home Owner Grant Regulation
AAR
Assessment Act Regulation
IRR
Interest Rates Under Various Statutes Regulation
ALCA
Agricultural Land Commission Act
LA
Library Act
AAPR
Assessment Averaging and Phasing Regulation
LECFA
Local Elections Campaign Financing Act
ALRR
Agricultural Land Reserve, ;Use, Subdivision and Procedures Regulation
LTDA
Land Tax Deferment Act
BCTA
BC Transit Act
MEVA
Municipalities Enabling and Validating (No. 4)
BCTR
BC Transit Regulation
MFAA
Municipal Finance Authority Act
CC
Community Charter
MHA
Manufactured Home Act
CIFSA
Cremation, Interment and Funeral Services Act
MHTA
Manufactured Home Tax Act
CIFSR
Cremation, Interment and Funeral Services Regulation
MTR
Municipal Tax Regulation
ESC19A
Economic Stablization (COVID-19) 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