Legislative Calendar
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January 2024
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Jan 01, 2024 | Taxes imposed under an improvement district tax levy bylaw are deemed to be levied and owing on and from January 1st unless otherwise provided. | [714(4) LGA] |
Jan 01, 2024 | Interest rates for refunds of tax overpayments, refunds of municipal tax sale money and accruing on taxes in arrear or delinquent are set for successive three-month periods beginning 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; 1 IRR; 24 HOGR] |
Jan 01, 2024 | Once section 647.1 of the LGA comes into force, the first day on which a municipality can seek to serve the written notice of impending tax sale on registered owners and chargeholders. | 645, 647.1 LGA |
Jan 01, 2024 | In the year an annual property tax 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, 2024 | For municipal officials, municipal employees and public 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 02, 2024 | Regional districts and those municipalities charging fees for services outside their boundaries 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, 2024 | Last day for the assessment authority to supply to each municipality, taxing treaty first nation and the Nisga'a Nation estimates of assessed values of the previous year. Must be done before January 5 in each year. (Statutory October 31 deadline extended by regulation). | [2(a) AA; 1.4(1) AAR] |
Jan 12, 2024 | For 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 15, 2024 | 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] |
Jan 15, 2024 | Subject 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 15, 2024 | A 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 30, 2024 | Regional 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, 2024 | Assessment 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, taxing treaty first nation, or the Nisga'a Nation 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, 2024 | Arrange date to deliver books to auditor for start of annual audit. | |
Jan 31, 2024 | Monthly reports to: Canada Revenue Agency for GST/PST; Statistics Canada for building permits; Health Authority for water quality testing. | |
Jan 31, 2024 | Last 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 by boundary extension or incorporation. | [37 LGA] |
Jan 31, 2024 | Last day to file a notice to appeal rates prescribed by the assessment authority for utility lines and other improvements. | [21(5) AA] |
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 |