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 008	Appeals of Tax Assessments	May 2006
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
Budget Bulletin	Changes to Legislation Administered by the Income Taxation Branch	February 2008

Legislation

Corporation Capital Tax Act - 1996 Consolidated Act

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, 2008

Budget Measures Implementation Act, 2009

Regulations

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

NOTE:

For taxation years commencing on or after April 1, 2010, please see the Financial Institutions Minimum Tax webpage .

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.