Finance - Corporation Capital Tax

Bulletins and Legislation

Bulletins

The information in these bulletins may not apply in whole or part to the current year as a result of changes to the legislation. The bulletins are provided as an aid to understanding the legislation - please refer to the Corporation Capital Tax Act and Amendments and Regulations. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued or Last Revised
CCT 001	Overview of the Corporation Capital Tax	April 1999
CCT 003	Instalment Requirements: The Corporation Capital Tax Act	July 1994
CCT 004	Filing Requirements	July 1994
CCT 007	Waiver or Cancellation of Interest and Penalties	July 1996
CCT 009	Voluntary Disclosure Program: Corporation Capital Tax Act	November 2002
CCT 010	Taxpayer Requested Adjustments	October 2006
CCT 011	Advance Rulings	September 1997
CCT 012	Waiver Provisions	August 2003
CCT 013	Amendments to the Corporation Capital Tax Act, 1994-2005	September 2005
General Bulletins that apply to Corporation Capital Tax
GEN 003	Appeals of Tax Assessments, Disallowed Refunds or Other Determinations	July 2011
2008 Budget Bulletin	Changes to Legislation Administered by the Income Taxation Branch	February 2008

Legislation

Information for financial corporations with taxation years beginning on or after September 1, 2002 and ending on or after March 31, 2010.

This version of the Corporation Capital Tax Act is a consolidated version as at March 12, 2009.

Corporation Capital Tax Act - 1996 Consolidated Act
- repealed

The Budget Measures Implementation Act, 2010 repealed the Corporation Capital Tax Act effective April 1, 2010. This is applicable to financial corporations (banks, trust companies and credit unions) for tax years starting on or after September 1, 2002.

Amendments since December 31, 2009

Budget Measures Implementation Act, 2010

Regulations

This version of the Corporation Capital Tax Regulation (B.C. Reg 199/2002) includes all amendments in force up to and including February 16, 2005.

Corporation Capital Tax Regulation (B.C. Reg 199/2002)
- repealed

NOTE:

For tax years beginning prior to September 1, 2002, please see the archive version of the Act and regulations applicable to general corporations and investment dealers.