Point in Time - Carbon Tax, Employer Health Tax, Insurance Premium Tax, Logging Tax, Mineral Tax, Motor Fuel Tax, Property Transfer Tax, Provincial Sales Tax, Residential Property (Short-Term Holding) Profit Tax, Speculation and Vacancy Tax and Tobacco Tax Acts

"Point in Time" Regulation Content

Carbon Tax, Employer Health Tax, Insurance Premium Tax, Logging Tax, Mineral Tax, Motor Fuel Tax, Property Transfer Tax, Provincial Sales Tax, Residential Property (Short-Term Holding) Profit Tax, Speculation and Vacancy Tax and Tobacco Tax Acts

Tax Appeals Regulation

B.C. Reg. 135/2024

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Section 1	January 1, 2025
Section 6	January 1, 2025
Section 12	October 1, 2026

Section 1 (1) (h.1) was added by BC Reg 136/2024, effective January 1, 2025.

Section 6 (1) (h.1) was added by BC Reg 136/2024, effective January 1, 2025.

Section 12 (1) BEFORE amended by BC Reg 105/2026, effective October 1, 2026.

(1) Subject to subsection (2), a petitioner wishing to set a petition down for hearing must file a notice of hearing in Form 68, and serve a copy of the filed notice of hearing on the government, at least 7 days before the date set for the hearing.