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In This Volume

  • 2.2 (1) [Repealed 2011-11-64].
  • (2) Despite sections 2 and 2.02, a person is not subject to tax under this Act if, and to the extent and for the period that, a tax treatment agreement provides that the person is not subject to tax under this Act.

2007-36-155, effective April 3, 2009 (B.C. Reg. 55/2009); 2008-42-15; 2011-11-64; 2016-27-4, effective August 2, 2016.

REGULATIONS

Tax Treatment Agreements

Tax treatment agreements are defined in the Final Agreement Act for each First Nation. They are three-party agreements with Canada, British Columbia, and the First Nation. See for example:

  1. Maa-nulth First Nations Final Agreement Act, S.B.C. 2007, c. 43, s. 11, and Schedule to Maa-nulth First Nations Final Agreement Act, Chapter 19, ss. 19.6.1 and 19.6.2.
  2. Tla’amin Final Agreement Act, S.B.C. 2013, c. 2, s. 12 and Schedule to the Tla’amin Final Agreement Act, Chapter 21, ss. 22 and 23.
  3. Tsawwassen First Nation Final Agreement Act, S.B.C. 2007, c. 39, s. 12, and Schedule to Tsawwassen First Nation Final Agreement Act, Chapter 20, ss. 22 and 23.

See also s. 3 of the Treaty First Nation Property Transfer Tax Exemption Regulation, B.C. Reg. 58/2011, and s. 3 of the Property Transfer Tax Exemption Regulation No. 10, B.C. Reg. 202/08.