Forest Revenue Audit Regulation (B.C. Reg. 319/2006)

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. Class of persons

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 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; file:///D/HTML/bc95703.htm[14.01.2025 19:47:58] Forest Revenue Audit Regulation (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;ice 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. 1996, c. 157, relevant to the enactment of this regulation: section section 142.94] Copyright (c) Queen's Printer, Victoria, British Columbia, Canada file:///D/HTML/bc95703.htm[14.01.2025 19:47:58]