POA Decision – 1999/09/21-07 – Amendments to Assessment (Revenue Services) Policies
The Panel passed a resolution making changes to policies concerning the audit and collection of accounts. The purpose of these amendments is to clarify the policies, reflect internal changes in responsibilities, reflect changes to other legislation, and to provide additional flexibility to the Board in its audit and collection functions. The policies affected include the responsibility of B.C. contractors who hire out-of-province labour contractors to work in B.C., the inclusion of casual workers' earnings in assessable payroll, deductions for excess earnings from contractor's earnings, determining assessable payroll for active principals of corporations, equipment allowances for contractors, the role of the audit section, the cancellation of accounts, write-offs, bankruptcies, and payment proposals.