On May 15, 2023, the British Columbia (B.C.) government enacted Regulation 121/2023, which was approved under Order in Council 302/2023. This regulation introduces amendments to several key pieces of legislation, aiming to enhance information sharing among various government acts and agencies.

The amendments affect a range of regulations. For the Carbon Tax Regulation (B.C. Reg. 125/2008), a new section 45.2 has been added to include the Business Number Act, the Civil Forfeiture Act, and section 8 of the Financial Administration Act for information sharing. This change is designed to improve data integration and administrative efficiency related to carbon tax matters. Similarly, the Home Owner Grant Regulation (B.C. Reg. 100/2002) now includes a section that aligns information sharing with section 17.261 (5) (j) of the Home Owner Grant Act, utilizing section 8 of the Financial Administration Act to enhance coordination.

In the Insurance Premium Tax Regulation (B.C. Reg. 154/2016), a new section has been introduced to mandate the use of the Business Number Act and section 8 of the Financial Administration Act for information sharing, thereby improving the integration of insurance premium tax data. The Land Tax Deferment Regulation (B.C. Reg. 57/98) has been similarly updated to include a provision for information sharing based on section 8 of the Financial Administration Act, with the aim of better managing land tax deferment information.

The Motor Fuel Tax Regulation (B.C. Reg. 414/85) has been updated with a new section, 5.61, mandating information sharing with references to the Business Number Act, the Civil Forfeiture Act, and section 8 of the Financial Administration Act. This amendment is intended to streamline motor fuel tax administration. Similarly, the Petroleum and Natural Gas General Regulation (B.C. Reg. 357/98) now includes information sharing provisions based on the Business Number Act and section 8 of the Financial Administration Act to improve the management of petroleum and natural gas taxes.

The Property Transfer Tax Regulation (B.C. Reg. 74/88) has been amended to mandate information sharing under the Business Number Act and section 8 of the Financial Administration Act, aimed at enhancing property transfer tax administration. The Provincial Sales Tax Regulation (B.C. Reg. 96/2013) introduces a new Part 11.1 for information sharing, incorporating the Business Number Act, the Civil Forfeiture Act, and section 8 of the Financial Administration Act to improve provincial sales tax management. Lastly, the Taxation (Rural Area) Act Regulation (B.C. Reg. 387/82) now includes a section for information sharing, aligning with the Business Number Act and section 8 of the Financial Administration Act to bolster tax administration in rural areas.

These amendments are intended to facilitate more effective information sharing and coordination across various regulatory frameworks and administrative bodies. The changes are expected to streamline data management and enhance the efficiency of tax and grant systems across different sectors. 

British Columbia (121/2023) May 15, 2023