319_2006 — Forest Revenue Audit Regulation

s. 1 — Interpretation

In this regulation, Act means the Forest Act.

s. 2 — Category of record

The following are the categories of records that must be kept for the period established under section 142.3 of the Act:

s. 2(a)

records that relate to the ownership of timber or the right to harvest timber;

s. 2(b)

records that relate to the harvesting of timber;

s. 2(c)

records that relate to the transportation or possession of timber;

s. 2(d)

records that relate to dealing in or the acquisition or disposition of timber;

s. 2(e)

records that relate to the scaling of timber;

s. 2(f)

records that relate to the ownership or operation of a scale site;

s. 2(g)

records that relate to the ownership or operation of a timber processing facility;

s. 2(h)

records that relate to the removal from British Columbia of timber or wood residue.

s. 3 — Class of persons

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:

s. 3(a)

persons, other than the government, who

s. 3(a)(i)

own or have a right to harvest timber at the time the demand notice is served under that section of the Act, or

s. 3(a)(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;

s. 3(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;

s. 3(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;

s. 3(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;

s. 3(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;

s. 3(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;

s. 3(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;

s. 3(h)

persons who hold permits referred to in section 129 (b) of the Act or who, within the 6 year period immediately before the demand notice is served under section 142.31 (1) of the Act, held permits referred to in section 129 (b) of the Act;

s. 3(i)

persons who have done any of the following within the 6 year period immediately before the demand notice is served under that section of the Act:

s. 3(i)(i)

removed from British Columbia timber or wood residue;

s. 3(i)(ii)

arranged or facilitated, for compensation or reward, the removal from British Columbia of timber or wood residue.