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In This Volume

  • 34 (1) A person who fails to pay the tax imposed by this Act and the regulations commits an offence.
  • (2) [Repealed 2018-4-65.]
  • (3) If a corporation commits an offence under this section, every director, officer, employee or agent of the corporation who authorized, permitted or acquiesced in the offence also commits the offence.
  • (4) A corporation convicted of an offence under subsection (1) is liable to a fine equal to a minimum of
  • (a) the amount of tax not paid or remitted, with interest, plus
  • (b) an amount not exceeding
    • (i) $200 000, in the case of an offence in relation to the tax imposed under section 2.02, or
    • (ii) $50 000, in any other case.
  • (5) An individual convicted of an offence under subsection (1) or (3) is liable to
  • (a) a fine equal to
    • (i) the minimum of the amount of tax not paid or remitted, with interest, plus
    • (ii) an amount not exceeding
      • (A) $100 000, in the case of an offence in relation to the tax imposed under section 2.02, or
      • (B) $25 000, in any other case,
  • (b) imprisonment for not more than 2 years, or
  • (c) both fine and imprisonment.
  • (6) Section 5 of the Offence Act does not apply to this Act or to the regulations.
  • (7) In a prosecution under this section, the certificate signed by the minister or the authorized person stating the amount of tax and interest is evidence of the amount of tax and interest referred to in subsection (4)(a) or (5)(a)(i).
  • (8) An information or complaint in respect of an offence under this Act may be for one or more than one offence, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient only because it relates to 2 or more offences.
  • (9) An action taken under this section does not suspend or affect any remedy for the recovery of any tax or amount payable under this Act.
  • (10) Fines collected under this Act must be paid to the minister on behalf of the government.

1987-15-23; 2007-14-215, effective November 22, 2007 (B.C. Reg. 354/2007); 2016-5-48, Sch 10; 2016-27-14; 2018-4-65.