Tax Interpretation Manual

The Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the taxation statutes in British Columbia.

It has been prepared to assist ministry officials in applying the law on a consistent basis. The contents do not have the force of law. The comments should be considered in light of the relevant provisions of the law in force at the time the comments were issued, taking into account the effect of any relevant amendments to the applicable provisions of the legislation or relevant court decisions occurring after the date the comments were issued. The explanations and examples in this publication reflect the Ministry's interpretation of laws enacted by the Legislature and court decisions.

This publication is not intended to replace the legislation.