Point in Time - School Tax Remitting Regulation - 109/2019

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School Act

School Tax Remitting Regulation

B.C. Reg. 109/2019

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Section 1	June 21, 2021
Section 3	June 21, 2021
Section 4	June 21, 2021
Section 5	June 21, 2021
Section 6	June 21, 2021

Section 1, definitions of "additional school tax billing", "general school tax billing" and "grant deduction" BEFORE repealed by BC Reg 161/2021, effective June 21, 2021.

"additional school tax billing" means the amount of additional school taxes to be raised by a municipality as set out in the notice sent to the collector of that municipality under section 120.3 of the Act;

"general school tax billing" means the amount of general school taxes to be raised by a municipality as set out in the notice sent to the collector of that municipality under section 120.3 of the Act;

"grant deduction", in relation to a municipality, is the amount that is equal to 80% of the total amount of the previous year’s home owner grants certified by the municipality’s collector under section 12 (2) of the Home Owner Grant Act;

Section 1, definition of "grant administrator" was added by BC Reg 161/2021, effective June 21, 2021.

Section 1, definition of "specified municipal tax due date" BEFORE amended by BC Reg 161/2021, effective June 21, 2021.

"specified municipal tax due date" means one of the following, as applicable:

(a) in the case of the City of Vancouver, the second business day in July;

(b) in the case of any other municipality, the first municipal tax due date after July 1.

Section 3 BEFORE re-enacted by BC Reg 161/2021, effective June 21, 2021.

First instalment of school taxes

3 (1) On or before the fifth business day after the specified municipal tax due date applicable to a municipality, the municipality must pay to the minister an instalment equal to the difference between the following 2 amounts:

(a) the amount equal to the sum of the amount of general school taxes determined under subsection (2) and the amount of additional school taxes determined under subsection (3);

(b) the administration fee prescribed under section 124 (10) of the Act.

(2) For the purposes of calculating the instalment described in subsection (1), the amount of general school taxes for a municipality is one of the following amounts, as applicable, less the grant deduction for the municipality:

(a) if the Surveyor of Taxes is satisfied that the municipality collected less than 75% of its general school tax billing on or before the specified municipal tax due date, the percentage collected by that date;

(b) in any other case, 75% of the municipality’s general school tax billing.

(3) For the purposes of calculating the instalment described in subsection (1), the amount of additional school taxes for a municipality is one of the following amounts, as applicable:

(a) if the Surveyor of Taxes is satisfied that the municipality collected less than 75% of its additional school tax billing on or before the specified municipal tax due date, the percentage collected by that date;

(b) in any other case, 75% of the municipality’s additional school tax billing.

Section 4 BEFORE re-enacted by BC Reg 161/2021, effective June 21, 2021.

Second instalment of school taxes

4 On or before the fifteenth business day after the specified municipal tax due date applicable to a municipality, the municipality must pay to the minister an instalment equal to the sum of the following amounts:

(a) the balance of the general school taxes collected by the municipality on or before the specified municipal tax due date after

(i) making adjustments, if any, referred to in section 121 of the Act, and

(ii) deducting the total amount of home owner grants approved by the municipality’s collector under section 10 of the Home Owner Grant Act on or before the specified municipal tax due date;

(b) the balance of the additional school taxes collected by the municipality on or before the specified municipal tax due date after making adjustments, if any, referred to in section 121 of the Act.

Section 5 BEFORE re-enacted by BC Reg 161/2021, effective June 21, 2021.

Subsequent monthly instalments of school taxes

5 (1) In this section, "specified collection period" means the month or part of a month specified in subsection (5) (a) to (e) in which school taxes are collected by a municipality.

(2) This section only applies to school taxes collected by a municipality after the specified municipal tax due date applicable to the municipality.

(3) If this section applies, a municipality must pay to the minister instalments of school taxes in accordance with this section.

(4) Each instalment payable under this section is equal to the sum of the following amounts:

(a) the balance of general school taxes collected by the municipality in the specified collection period that follows a municipal tax due date after

(i) making adjustments, if any, referred to in section 121 of the Act, and

(ii) deducting the total amount of home owner grants approved by the municipality’s collector under section 10 of the Home Owner Grant Act during the specified collection period;

(b) the balance of additional school taxes collected by the municipality in the specified collection period that follows the municipal tax due date after making adjustments, if any, referred to in section 121 of the Act.

(5) An instalment equal to an amount determined under subsection (4) must be paid as follows:

(a) in the case of a municipal tax due date that is on or before July 15, school taxes collected after the municipal tax due date and in the months of July and August are payable by separate instalments due on or before the fifth business day of the month that respectively follows each of those months;

(b) in the case of a municipal tax due date that is after July 15 but on or before July 31, school taxes collected after the municipal tax due date and in the months of July and August are payable by separate instalments due on or before the fifth business day of September;

(c) in the case of a municipal tax due date that is after July 31 but on or before August 15, school taxes collected after the municipal tax due date and in the month of August are payable by an instalment due on or before the fifth business day of September;

(d) in the case of a municipal tax due date that is after August 15, school taxes collected after the municipal tax due date and in the month of August are payable by an instalment due on or before the tenth business day of October;

(e) in the case of any other municipal tax due date,

(i) school taxes collected after the municipal tax due date and in the month of September are payable by an instalment due on or before the tenth business day of October, and

(ii) school taxes collected after the municipal tax due date and in the months of October and November are payable by separate instalments due on or before the fifth business day of the month that respectively follows each of those months.

Section 6 BEFORE re-enacted by BC Reg 161/2021, effective June 21, 2021.

Certified statements and other records

6 (1) Together with each instalment paid under section 4 or 5, a municipality must submit to the minister a statement

(a) that the instalment paid to the minister is equal to the amount of school taxes collected during the period relevant to the instalment less deductions of home owner grants applicable to that period and adjusted under section 121 of the Act, if applicable, and

(b) that is certified as correct by the collector or a person in another position authorized for that purpose by the municipality.

(2) If an amount of school taxes is payable by a municipality under section 124 (2) (b) or (3) of the Act, the amount must be certified as correct by the collector or a person in another position authorized for that purpose by the municipality.