miscellaneous statutes (finance measures) …

1983 MISCELLANEOUS STATUTES (FINANCE MEASURES) CHAP. 6 AMENDMENT, 1983

MISCELLANEOUS STATUTES (FINANCE MEASURES) AMENDMENT ACT, 1983

CHAPTER 6

Assented to September 23, 1983.

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

Corporation Capital Tax Act Amendments

Section 38 (1) of the Corporation Capital Tax Act, R.S.B.C. 1979, c. 69, is amended (a) by adding "effective as of the close of the fiscal year of the corporation for which the

tax is imposed," after "trustee,", and (b) by striking out "registered liens, charges or encumbrances." and substituting "liens,

charges or encumbrances registered prior to that date."

Section 42 is repealed and the following is substituted:

Attachment

42 . (1) Where the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a corporation, he may demand that that person pay the money otherwise payable to the corporation in whole or in part to the commissioner on account of the corporation's liability under this Act.

(2) Without limiting the generality of subsection (1), where the commissioner has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a corporation, the commissioner may demand that that person pay to him on account of the corporation's liability under this Act the money that would otherwise be so advanced or paid.

(3) Where under this section the commissioner demands that a person pay to the commissioner, on account of tl 'lability under this Act of a corporation, money otherwise payable by that person to the corporation as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand

(a) is applicable to all of those payments to be made by the person to the corporation until the liability under this Act is satisfied, and

(b) operates to require payments to the commissioner out of each payment of the amount stipulated by the commissioner in the demand.

(4) Money or a beneficial interest in money in a savings institution (a) on deposit to the credit of a corporation, or held in trust by a depositor for a

corporation, at the time a demand is served, or (b) deposited to the credit of a corporation after a demand is served,

is money for which the savings institution is indebted to a corporation within the meaning of this section.

(5) A demand under this section continues in effect until the demand is satisfied or until the demand is cancelled by the commissioner.

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CHAP. 6 MISCELLANEOUS STATUTES (FINANCE MEASURES) 32 ELIZ. 2 AMENDMENT, 1983

(6) A person who fails to comply with a demand under subsection (1) or (3) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (1) or (3), as the case may be, to pay to the commissioner.

(7) A person who fails to comply with a demand under subsection (2) is liable to pay to Her Majesty in right of the Province an amount equal to the lesser of

(a) the aggregate of the money advanced or paid, and (b) the amount that he was required under subsection (2) to pay to the

commissioner. (8) The receipt of the commissioner for money paid under this section is a good and

sufficient discharge of the original liability to the extent of the payment. (9) Where a person carries on business under a name or style other than his own

name, the demand under subsection (1), (2) or (3) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.

(10) Where persons carry on business in partnership, the demand under subsection (1), (2) or (3) may be addressed to the partnership name and, in the case of personal service, shall be deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.

Financial Administration Act Amendments

The definition of "pension fund" in section 1 of the Financial Administration Act. S.B.C. 1981, c. 15, is amended by striking out "Legislative Assembly Allowances and Superannuation Act" and substituting "Legislative Assembly Allowances and Pension Act".

Section 7 (2) (c) is repealed and the following substituted: (c) may, on the direction of the Treasury Board,

(i) require from any officer or employee of a public body, as defined in the Auditor General Act, information and explanations necessary to enable him to determine whether public money disbursed or expended by the government has been or is being applied for the purpose for which it was appropriated, and

(ii) examine and report on any or all of the financial and accounting operations of a government corporation, and .

Section 11(2) (a) is repealed and the following substituted: (a) authorize

(i) payment from the consolidated revenue fund of a fee or commission to, or

(ii) notwithstanding subsection (1), a fee or commission to be retained by

any person employed in collecting, managing or accounting for public money as remuneration for all services performed, and .

Section 14 (I) (b) is amended by striking out "that is due and owing to the government and that" and substituting "to the government which".

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1983 MISCELLANEOUS STATUTES (FINANCE MEASURES) CHAR 6 AMENDMENT, 1983

Section 15 (1) is amended by striking out "that is due and owing".

Section 20 is amended (a) in subsection (3) by adding "creditor" after "item as a", (b) in subsection (3) by striking out "expenditure of both the amount shown as a

recovery and the amounts shown as expenditures." and substituting "payment of an amount equal to the aggregate of

(a) the amount appropriated, (b) the estimated credits or recoveries set out in the details related to that

appropriation, and (c) on the approval of the Treasury Board, the amount by which the credits or

recoveries actually payable to or received by the government exceed the estimated credits or recoveries set out in the details related to that appropriation.", and

(c) by adding the following subsection: (6) The number of full time equivalent staff in a ministry shall not exceed the

number set out in the estimates of revenue and expenditure, except with the approval of the Lieutenant Governor in Council.

Gasoline (Coloured) Tax Act Amendment

Section 11 oflhe Gasoline (Coloured) Tax Act, R.S.B.C. 1979,c. 151, is repealed and the following substituted:

Attachment

17. (1) In this section "taxpayer" includes a vendor and a collector. (2) Where the authorized officer has knowledge or suspects that a person is or is

about to become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the authorized officer on account of the taxpayer's liability under this Act.

(3) Without limiting the generality of subsection (2), where the authorized officer has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the authorized officer may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.

(4) Where under this section the authorized officer demands that a person pay to the authorized officer, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand

(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and

(b) operates to require payments to the authorized officer out of each payment of the amount stipulated by the authorized officer in the demand.

(5) Money or a beneficial interest in money in a savings institution (a) on deposit to the credit of a taxpayer, or held in trust by a depositor for a

taxpayer, at the time a demand is served, or

}

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(b) deposited to the credit of a taxpayer after a demand is served, is money for which the savings institution is indebted to a taxpayer within the meaning of this section.

(6) A demand under this section continues in effect until the demand is satisfied or until the demand is cancelled by the authorized officer.

(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the authorized officer.



authorized officer. (9) The receipt of the authorized officer for money paid under this section is a good

and sufficient discharge of the original liability to the extent of the payment. (10) Where a person carries on business under a name or style other than his own



Gasoline Tax Act Amendments

Section 16 of the Gasoline Tax Act, R.S.B.C. 1979, c. 152, is repealed and the following substituted:

Attachment

16. (1) In this section "taxpayer" includes a vendor and a collector. (2) Where the authorized officer has knowledge or suspects that a person is or is

about to become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the authorized officer on account of the taxpayer's liability under this Act.

(3) Without limiting the generality of subsection (2), where the authorized officer has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the authorized officer may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.

(4) Where under this section the authorized officer demands that a person pay to the authorized officer, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand

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1983 MISCELLANEOUS STATUTES (FINANCE MEASURES) CHAP. 6 AMENDMENT» 1983


(b) operates to require payments to the authorized officer out of each payment of the amount stipulated by the authorized officer in the demand.


taxpayer, at the time a demand is served, or (b) deposited to the credit of a taxpayer after a demand is served,

is money for which the savings institution is indebted to a taxpayer within the meaning of this section.

(6) A demand under this section continues in effectuntil the demand is satisfied or until the demand is cancelled by the authorized officer.

(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the authorized officer.



authorized officer. (9) The receipt of the authorized officer for money paid under this section is a good

and sufficient discharge of the original liability to the extent of the payment. (10) Where a person carries on business under a name or style other than his own



Section 18 (a) is repealed.

Home Owner Grant Act Amendment

Schedule 1 to the Home Owner Grant Act, S.B.C. 1980, c. 18, is amended (a) by striking out "$505" in each place where it appears and substituting in eacn case

"$530",and (b) by striking out "$125" and substituting "$150".

Hotel Room Tax Act Amendments

Section 3 (3) of the Hotel Room Tax Act, R.S.B.C. 1979, c. 183, is repealed and the following substituted:

(3) The director may, with the approval of the minister, cancel or suspend a registration certificate granted to a person under this section or refuse to grant a registration certificate to a person who

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CHAR 6 MISCELLANEOUS STATUTES (FINANCE MEASURES) 32 ELIZ. 2 AMENDMENT, 1983

(a) has committed an offence against this Act, (b) has failed to collect or remit, when required, tax imposed under this Act,

or (c) has failed to post the security required under section 24.

14. Section 16 is amended (a) in subsection (4) by striking out everything after "obtain from the director a

certificate" and substituting "that the amount that constituted a lien and charge under subsection (2) has been paid or that security acceptable to the minister has been given.", and

(b) in subsection (5) by striking out everything after "equal to" and substituting "the amount of tax required to be paid to obtain the certificate."

15. Section 20 is repealed and the following substituted:

Attachment

20 . (1) In this section "taxpayer" includes an operator. (2) Where the director has knowledge or suspects that a person is or is about to

become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the director on account of the taxpayer's liability under this Act.

(3) Without limiting the generality of subsection (2), where the director has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.

(4) Where under this section the director demands that a person pay to the director, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand


(b) operates to require payments to the director out of each payment of the amount stipulated by the director in the demand.




(6) A demand under this section continues in effect until the demand is satisfied or until the demand is cancelled by the director.

(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in rigl>t of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the director.

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director. (9) The receipt of the director for money paid under this section is a good and




16. Section 21 is repealed and the following substituted:

Application for injunction

2 1 . Where, without a registration certificate in force under section 3 (1), an operator sells, offers to sell, provides or offers to provide accommodation taxable under this Act, the minister may apply to the Supreme Court for an injunction ordering the operator to cease selling or offering to sell, or providing or offering to provide the accommodation until he fulfils his obligations under, this Act and pays the costs of the application.

Insurance Premium Tax Act Amendments

17. Section 19 (1) of the Insurance Premium Tax Act, R.S.B.C. 1979, c. 205, is amended (a) by adding "of the taxpayer or" after "assets", (b) by adding "effective December 31 of the year for which the tax is imposed," after

"trustee,", and (c) by striking out "registered liens, charges or encumbrances." and substituting "liens,


18. Section 23 is repealed and the following is substituted:

Attachment

23 . (1) Where the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the commissioner on account of the taxpayer's liability under this Act.

(2) Without limiting the generality of subsection (1), where the commissioner has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the commissioner may demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.

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(3) Where under this section the commissioner demands that a person pay to tr "* commissioner, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand














Logging Tax Act Amendments

Section 28 (1) of the Logging Tax Act, R.S.B.C. 1979, c. 248, is amended (a) by adding "effective on the last day of the taxation year of the taxpayer for which the

tax is imposed," after "trustee,", and (b) by striking out "registered liens, charges or encumbrances." and substituting "liens,



Attachment

32 . (1) Where the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may demand that

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that person pay the money otherwise payable to the taxpayer in whole or in part to the commissioner on account of the taxpayer's liability under this Act.


(3) Where under this section the commissioner demands that a person pay to the commissioner, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand











sufficient discharge of the original liability to the extent of the payment. (9) Where a person carrifcs on business under a name or style other than his own

name, the demand under subsection (1), (2) or (3) may be addressed to the name or style under which he carries on business and, in the case of personal serv ice, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.


Mining Tax Act Amendments

2 1 . Section 28 (1) of the Mining Tax Act, R.S.B.C. 1979, c. 267, is amended (a) by adding " , effective on the last day of the fiscal year of the taxpayer for which the

tax is imposed," after "trustee", and

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(b) by striking out "registered liens, charges or encumbrances." and substituting "liens, charges or encumbrances registered prior to that date."


Attachment

32 . (1) Where the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the commissioner on account of the taxpayer's liability under this Act.










(7) A person who fails to comply with a demand under subsection (2) is liable io pay to Her Majesty in right of the Province an amount equal to the lesser of



sufficient discharge of the original liability to the extent of the payment.

(9) Where a person carries on business under a name or style other than his own name, the demand under subsection (1), (2) or (3) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.

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Motive Fuel Use Tax Act Amendments

Section 20 of the Motive Fuel Use Tax Act, R.S.B.C. 1979. c. 285, is repealed and the following is substituted:

Attachment

20. (I) In this section "taxpayer" includes a vendor and a collector. (2) Where the director has knowledge or suspects that a person is or is about to


(3) Without limiting the generality of subsection (2), where the director has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.








(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the director.




sufficient discharge of the original liability to the extent of the payment. 25

CHAP. 6 MISCELLANEOUS STATUTES (FINANCE MEASURES) 32 Enz. 2 AMENDMENT, 1983

(10) Where a person carries on business under a name or style other than his own name, the demand under subsection (2), (3) or (4) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it v/as left with an adult person employed at the place of business of the addressee.

(11) Where persons carry on business in partnership, the demand under subsection (2), (3) or (4) may be addressed to the partnership name and, in the case of personal service, shall be deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of busin ss of the partn* ship.

24. Section 31 (a) is repealed.

Pension (Public Service) Act Amendment

2 5 . Section2(l) (b) of the Pension (Public Service) Act, R.S.B.C. 1979, c. 318, is repealed and the following substituted:

(b) every person who is employed in a position as defined in section 1 of the Public Service Act; .

Public Service Act Amendments

26. The definition of "position" in section 1 of the Public Service Act, R.S.B.C. 1979, c. 343, is repealed and the following substituted: "position" means a continuous full time position; .

27 . Section 22 is amended by striking out "in the establishment".

28 . Section 27 is amended by striking out "and the position to which he has been appointed is included within the establishment of the ministry,".

29. Sections 64 arid 65 are repealed.

Social Service Tax Act Amendments

30. Section 3 (3) of the Social Service Tax Act, R.S.B.C. 1979, c. 388, is repealed and the following substituted:

(3) The commissioner may, v. lih the approval of the minister, cancel or suspend a registration certificate granted to a person under this section or refuse to grant a registration certificate to a person who

(a) lias committed an offence against this Act, (b) has failed to collect or remit, when required, tax imposed under this Act,


3 1 . Section 4 (1) is amended (a) in paragraph (d) by adding "or leased" after "purchased", and (b) by repealing paragraph (g).

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Section 18 is amended (a) in subsection (4) by striking out everything after "obtain from the commissioner a

certificate" and substituting "that the amount that constituted a lien and charge under subsection (2) has been paid or that security acceptable to the minister has been given.", and

(b) in subsection (5) by striking out everything after "equal to" and substituting "the amount of tax required to be paid to obtain the certificate."

Section 22 is repealed and the following substituted:

Attachment

22 . (1) In this section "taxpayer" includes a person who is deemed to be an agent for the minister under section 5.

(2) Where the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the commissioner on account of the taxpayer's liability under this Act.

(3) Without limiting the generality of subsection (2), where the commissioner has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the commissioner may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.








(7) A person who fails to comp!y with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the commissioner.



commissioner.

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(9) The receipt of the commissioner for money paid under this section is a good and sufficient discharge of the original liability to the extent of the payment.

(10) Where a person carries on business under a name or style other than his own name, the demand under subsection (2), (3) or (4) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.


Section 23 i« repealed and the following substituted:


2 3 . Where, without a registration certificate in force under section 3(1), (a) a vendor sells or offers to sell, or (b) a lessor leases or offers to lease

tangible personal property taxable under this Act, the minister may apply to the Supreme Court for an injunction ordering the vendor or lessor to cease selling or leasing or offering to sell or lease tangible personal property until he fulfils his obligations under this Act and pays the costs of the application.

Special Appropriations Act Amendment

Sections 10(o) and 26 to 28 of the SpecialAppropriations Act, S.B.C. 1982,c. 40, are repealed.

Taxation (Rural Area) Act Amendments

The Taxation (Rural Area) Act, R.S.B.C. 1979, c. 400, is amended by adding the following section:

Interest on prepaid taxes

11.1 (1) The Treasury Board may make regulations to authorize the Surveyor of Taxes or a local collector to receive deposes of money to be applied to taxes levied under this Act and to provide for the payment to the taxpayer of interest as prescribed.

(2) Money required (a) to be paid under a regulation under this section, or (b) as a refund of that part of a deposit in excess of fax payable,

may be paid out of the consolidated revenue fund.


Attachment

34 . (1) Where the collector has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, he may, by registered letter or by a letter served personally, demand that that person pay the money otherwise payable to the taxpayer in whole or in part to the collector on account of the taxpayer's liability under this Act.

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(2) Without limiting the generality of subsection (1), where tue collector has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the collector may, by registered letter or by a letter served personally, demand that that person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.

(3) Where under this section the collector demands that a person pay to the collector, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand


(b) operates to require payments to the collector out of each payment of the amount stipulated by the collector in the demand.




(5) A demand under this section continues in effect until the demand is satisfied or until the demand is cancelled by the collector.

(6) A person who fails to comply with a demand under subsection (1) or (3) is liable to pay to Her Majesty in right of the Province an amount equa" to the amount that he was required under subsection (1) or (3), as the case may be, to pay to the collector.



collector. (8) The receipt of the collector for money paid under this section is a good and



(10) Where persons carry on business in partnership, the demand under subsection (1), (2) or (3) may be addressed to the partnership name and, in the case of personal, service, shall be deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.

Tobacco Tax Act Amendments

38 . Section 4 (5) of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, is repealed and the following substituted:

(5) The director may, with the approval of the minister, cancel or suspend a permit granted to a person under this section or refuse to grant a permit to a person who

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(a) has committed an offence against this Act, (b) has failed to collect or remit, when required, tax imposed under this Act,


39 . Section 19 is repealed and the following is substituted:

Attachment

19. (1) In this section "taxpayer" includes a collector and a dealer. (2) Where the director has knowledge or suspects that a person is or is about to


(3) Without limiting the generality of subsection (2), where the director has knowledge or suspects that a person is about to advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may, by registered letter or by a letter served personally, demand that tfiat person pay to him on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.




(5) Money or a beneficial interest in money in a savings institution (a) on deposit to the credit of a taxpayer, or held in tnist by a depositor for a




(7) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to Her Majesty in right of the Province an amount equal to the amount that he was required under subsection (2) or (4), as the case may be, to pay to the director.





name, the demand under subsection (2), (3) or (4) may be addressed to the name or style

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under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.




20. Where, without an appropriate dealer's permit in force under section 4 (1), a dealer sells or offers to sell tobacco taxable under this Act, the minister may apply to the Supreme Court for an injunction ordering the dealer to cease selling or offering to sell tobacco until he fulfils his obligations under this Act and pays the costs of the application.

Commencement

(1) This Act, except section 12, comes into force by regulation of the Lieutenant Governor in Council.

(2) Sections 11, 24 and 31 (b) are retroactive to April 1, 1983. (3) Section 12 comes into force on January 1, 1984.

Queen's Printer for British Columbia O Victoria, 1984

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miscellaneous statutes (finance measures) …

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