Statutes and Regulations


Regulations – Forest Act
 
FOREST REVENUE AUDIT REGULATION
B.C. Reg. 319/2006
 
Effective December 4, 2006
 
 
Contents
Section  
  1  Interpretation
  2  Category of record
  3  Class of persons


 
  Interpretation
  1   In this regulation, "Act" means the Forest Act.
 
 
  Category of record
  2   The following are the categories of records that must be kept for the period established under section 142.3 of the Act:
  (a) records that relate to the ownership of timber or the right to harvest timber;
  (b) records that relate to the harvesting of timber;
  (c) records that relate to the transportation or possession of timber;
  (d) records that relate to dealing in or the acquisition or disposition of timber;
  (e) records that relate to the scaling of timber;
  (f) records that relate to the ownership or operation of a scale site;
  (g) records that relate to the ownership or operation of a timber processing facility.
 
 
  Interest
  3   The requirement to provide information or records under section 142.31 (1) of the Act may be imposed in any circumstances on a person within any of the following classes of persons:
  (a) persons, other than the government, who
  (i) own or have a right to harvest timber at the time the demand notice is served under that section of the Act, or
  (ii) owned or had a right to harvest timber at any time within the 6 year period immediately before the demand notice is the served under that section of the Act;
  (b) persons who harvest timber or who harvested timber within the 6 year period immediately before the demand notice is served under that section of the Act;
  (c) persons who transport or are in possession of timber or who transported or were in possession of timber within the 6 year period immediately before the demand notice is served under that section of the Act;
  (d) persons who deal in, acquire or dispose of timber or who dealt in, acquired or disposed of timber within the 6 year period immediately before the demand notice is served under that section of the Act;
  (e) persons who perform or purport to perform a scale of timber or who performed or purported to perform a scale of timber within the 6 year period immediately before the demand notice is served under that section of the Act;
  (f) persons who own or operate a scale site or who owned or operated a scale site within the 6 year period immediately before the demand notice is served under that section of the Act;
  (g) persons who own or operate a timber processing facility or who owned or operated a timber processing facility within the 6 year period immediately before the demand notice is served under that section of the Act.
 
 
[Provisions of the Forest Act, R.S.B.C. 1997, c. 157, relevant to the enactment of this regulation: section section 142.94]
 


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