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In This Volume

  • 32 (1) An official or employee of a taxing authority may inspect transparency records and search reported information for the following purposes:
  • (a) administering or enforcing
    • (i) a law of British Columbia or Canada that provides for the imposition or collection of a tax, royalty or duty, or
    • (ii) a prescribed law of British Columbia or Canada that is related to a law referred to in subparagraph (i);
  • (b) providing information contained in a transparency declaration or transparency report to another jurisdiction in or outside Canada to assist the jurisdiction in the administration or enforcement of a law of that jurisdiction that provides for the imposition or collection of a tax, royalty or duty if this assistance is authorized under an arrangement, written agreement, treaty or law of British Columbia or Canada.
  • (2) An official or employee of the British Columbia Assessment Authority may inspect transparency records and search reported information for the purpose of administering or enforcing the Assessment Act.

2019-23-32, effective April 30, 2021 (B.C. Reg. 250/2020).