Budget Implementation Act, 1997 (S.C. 1997, c. 26)

Marginal note:Books and records

• 38. (1) Every person who is required pursuant to this Part to collect an amount of tax shall keep books and records of account in such form and containing such information as will enable the taxes payable under this Part to be determined.

• Marginal note:Inspection of books

  (2) A person authorized by the council (in this section referred to as the authorized person) may, at all reasonable times, for any purpose related to the administration or enforcement of this Part,

  • (a) inspect, audit or examine the books and records required to be kept under this Part; and

  • (b) examine any property situated on a reserve that is in an inventory of a person required to keep books and records pursuant to this Part and any property on the reserve an examination of which may assist in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the books or records of the person or any amount that the person was required to collect under this Part.

• Marginal note:Authorized person

  (3) For the purposes of paragraphs (2)(a) and (b), the authorized person may

  • (a) enter any premises or place on the reserve, except a dwelling-house, where any books or records are or should be kept; and

  • (b) require the person referred to in paragraph (2)(b) to provide all reasonable assistance and to answer all proper questions relating to the administration and enforcement of this Part.

Marginal note:Agreement with province

• 39. (1) The Cowichan Tribes may enter into an agreement with British Columbia respecting the collection of tax imposed by a by-law made under section 36.

• Marginal note:Collection where agreement

  (2) Where a tax has been imposed by a by-law made under section 36 and an agreement entered into with the Government of British Columbia for collection of the tax, British Columbia may collect the tax in accordance with the agreement and may take proceedings to collect the tax as if it were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

• Marginal note:Rights of Appeal

  (3) Where an agreement has been entered into, any person who is required to pay, collect or remit the tax collected by British Columbia, or who is liable to pay any amount or penalty with respect to such tax, may take any proceedings with respect to the payment, collection or remittance or with respect to the amount of penalty as if the tax were imposed under the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time.

• Marginal note:Exception

  (4) For greater certainty, subsection (3) does not apply to proceedings challenging the validity of a tax imposed by a by-law made under section 36.

• Marginal note:Payment of security by wholesaler

  (5) For greater certainty, where an agreement has been entered into, British Columbia may collect security from dealers, within the meaning of section 1 of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, who are situated outside a reserve with respect to the tax imposed by a by-law made under this Part.

• Marginal note:Application of provincial legislation

  (6) For the purposes of subsections (2) and (3), the provisions of the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time, apply for the purposes of this Part with such modifications as the circumstances require.

• Marginal note:Reference in Tobacco Tax Act

  (7) For greater certainty, a reference in the Tobacco Tax Act, R.S.B.C. 1979, c. 404, as amended from time to time,

  • (a) to the tax in that Act shall be read as a reference to the tax imposed by the by-law;

  • (b) to British Columbia or the provincial government shall be read as a reference to the council or the Cowichan Tribes, as the circumstances require;

  • (c) to a consumer in that Act shall be read as a reference to a consumer as defined in this Part; and

  • (d) to that Act shall be read as a reference to this Part.

• Marginal note:Inclusion of provisions

  (8) For greater certainty, the Tobacco Tax Act, R.S.B.C. 1979, c. 404, referred to in subsection (6) includes all provisions of that Act relating to

  • (a) suspension or cancellation of permits;

  • (b) payment of security by dealers;

  • (c) payment of remuneration to dealers;

  • (d) powers of inspection;

  • (e) audit and assessment;

  • (f) collection remedies;

  • (g) injunctions;

  • (h) imposition of penalties and interest;

  • (i) seizure by officials;

  • (j) claims for bad debt refunds; and

  • (k) subject to subsection (4), rights of appeal.