The present Act provides for the taxation of logging activity. Logging tax applies to individuals or corporations that have income from logging operations on private or crown land in British Columbia. Logging operations include the following: the sale of logs or standing timber; the sale of the right to cut standing timber; the sale of primary and secondary forest products produced from logs (e.g. lumber, pulp and paper, shakes) the export of logs. The text consists of 42 sections.
كندا · 1996-01-01