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| May 1, 2012 | Interest 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, January 1, May 1, and September 1. Circulars provided by Ministry of Community, Sport and Cultural Development. | [239 CC; 411(3), 423(2)(a) LGA; 245 CC; 246 CC; MTR; IRR] |
| May 1, 2012 | On 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 10, 2012 | Last 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 apportioned to the municipality and rates determined for the municipality. Check for notice. | [66.4 PA] |
| May 14, 2012 | Financial Plan Bylaw must be adopted before May 15 in each year, prior to adoption of Tax Rate Bylaw. | [165(1) CC] |
| May 14, 2012 | Tax Rate Bylaw must be adopted before May 15 in each year, following adoption of Financial Plan Bylaw. | [197(1) CC] |
| May 14, 2012 | Municipalities 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; 814(3) LGA] |
| May 14, 2012 | Board of trustees of an improvement district must submit to the Inspector an audited financial statement for the previous year by May 15 in each year. | [741.1 LGA] |
| May 15, 2012 | Where 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, 2012 | Forward copies of Financial Plan Bylaw and Tax Rate Bylaw to Ministry of Community, Sport and Cultural Development. | |
| May 31, 2012 | Municipal collector to make demand for delinquent taxes on certain Crown lands (held under lease or license). | [257 CC] |
| May 31, 2012 | Monthly reports to: Canada Customs and Revenue Agency for HST; Statistics Canada for building permits; Health Authority for water quality testing. | |
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