Income Tax General Regulation - 301/2021
B.C. Reg. 301/2021
O.C. 650/2021
Deposited November 29, 2021
This consolidation is current to December 14, 2021.
Link to consolidated regulation (PDF)

Income Tax Act

Income Tax General Regulation

Definition

1   In this regulation, "Act" means the Income Tax Act.

Communication of information — prescribed enactments

2   For the purposes of section 64 (5) (j) [communication of information] of the Act, the following enactments are prescribed:

(a) the Business Number Act;

(b) section 8 of the Financial Administration Act.

[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, s. 48.]