Legislative Calendar

Jan 01, 2023Taxes imposed under an improvement district bylaw are deemed to be levied and owing on and from January 1st unless otherwise provided.[714(4) LGA]
Jan 01, 2023Interest rates for refunds of tax overpayments, refunds of municipal tax sale money and accruing on taxes in arrear or delinquent are set January 1, April 1, July 1 and October 1. Circulars provided by Ministry of Municipal Affairs.[239, 245-246 CC; 654(4), 668(2) LGA; 1,2 MTR; IRR, 24 HOGR]
Jan 01, 2023In 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 03, 2023For 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 certain ownership of shares of a business, land ownership and debts.[2(3)-(4) FDA]
Jan 03, 2023Subject to the regulations, first day an interim business relief exemption bylaw may be adopted (for the years 2019-2025). Before the bylaw is adopted, notice of the proposed bylaw must be given in accordance with s. 20(2) of Muncipalities Enabling and Validating Act (No. 4) (SBC 2011). Also, the municipality must, as soon as practicable, give notice of the exemption to the owner of each property exempted by the bylaw.[13(5), 18, 20(2) MEVA]
Jan 03, 2023Local governments must forward a statement of unpaid fees and charges to the Surveyor of Taxes or applicable municipal collector promptly after December 31 to be collected as taxes in arrear.[258(3) CC; 399(2) LGA]
Jan 04, 2023Last 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(a) AA; 1.4(1) AAR]
Jan 13, 2023Where 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 13, 2023For 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 certain ownership of shares of a business, land ownership and debts.[2 (3) & (4) FDA]
Jan 16, 2023A 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. If payments are being made under s.66.51 (1)(b) or (3) PA, the collector or a person in another position authorized for that purpose by the municipality must certify the amount as correct [66.51(1), 66.51(3) PA; 5 PTR]
Jan 16, 2023Subject 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. 3 or 4 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; 5, 6 STRR]
Jan 30, 2023Regional 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 31, 2023Last day to appeal to the property assessment appeal board the rates prescribed by the assessment authority for railway track, pipe lines, telecom lines and related infrastructure.[21(5) AA]
Jan 31, 2023Assessment appeal deadline. Last date by which a complainant may file a notice of complaint with the assessor regarding a completed assessment roll. Subject to the requirements in s. 33, a local government may make a complaint against all or any part of the completed assessment roll relating to property in the municipality or regional district, as the case may be, based on any of the grounds specified in subsection 32(1).[32,33(2) AA]
Jan 31, 2023Arrange date to deliver books to auditor for start of annual audit.
Jan 31, 2023Monthly reports to: Canada Revenue Agency for GST/PST; Statistics Canada for building permits; Health Authority for water quality testing.
Jan 31, 2023Last day for the Minister of Finance to pay Provincial property tax money from the consolidated revenue fund to the municipality if land subject to assessment and taxation under the Taxation (Rural Area) Act is included in a municipality. [37 LGA]
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