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Laws Publications - Government
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href="https://www2.gov.bc.ca/gov/content/home/contact-us" target="_self">Contact Us</a> </li> </ul> </div> </div> <div class="col-sm-4 col-md-5 col-lg-6 header-main-left col-sm-pull-8 col-md-pull-7 col-lg-pull-6"> <div tabindex="0" id="govNavMenuToggle" class="menu-button hidden-xs"> <img src="https://www2.gov.bc.ca/StaticWebResources/static/gov3/images/menu-ico-sm.png" title="Menu" alt="Menu"><span>MENU</span> </div> <div style="height: auto; overflow-y: initial;" id="govNavMenu" class="hidden"> <nav class="govNav" id="govMainMenu"> <ul class="firstLevel nav navbar-nav"> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="https://www2.gov.bc.ca/gov/content/governments">British Columbians & Our Governments</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_355"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 355)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_1_collection</span> <span id="client">theme_1_frontend</span> <input name="id" value="401A7ECBB734485FA6AF857F78DD4363" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_355" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="British Columbians & Our Governments issub" style="background-image:url('https://www2.gov.bc.ca/StaticWebResources/static/gov3/images/theme/menu/thememenu_britishcolumbians.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_355" class="menu_suggestion_form"> <input aria-label="Search theme_1_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 355)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_1_collection</span> <span id="client">theme_1_frontend</span> <input name="id" value="401A7ECBB734485FA6AF857F78DD4363" type="hidden"> </div> <table id="menu_search_suggest_355" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> British Columbians & Our Governments</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_1BCDDAA9ED30487784F29ADC800E5DCB"> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/organizational-structure"> Organizational Structure</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/about-the-bc-government"> Initiatives, Plans & Strategies</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/government-id"> Government ID</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/aboriginal-people"> Aboriginal People</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/services-for-government"> Services & Policies for Government</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/celebrating-british-columbia"> Celebrating British Columbia</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/multiculturalism-anti-racism"> Multiculturalism & Anti-Racism</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/local-governments"> Local Governments</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/health"> Health</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_369"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 369)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_3_collection</span> <span id="client">theme_3_frontend</span> <input name="id" value="19E4894872F646948A1C7E4D8CE73863" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_369" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Health issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_health.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_369" class="menu_suggestion_form"> <input aria-label="Search theme_3_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 369)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_3_collection</span> <span id="client">theme_3_frontend</span> <input name="id" value="19E4894872F646948A1C7E4D8CE73863" type="hidden"> </div> <table id="menu_search_suggest_369" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Health</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_EC75FD2ECA044D2C9CCB32361905348A"> <li> <a href="https://www2.gov.bc.ca/gov/content/health/about-bc-s-health-care-system"> About B.C.'s Health Care System</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/accessing-health-care"> Accessing Health Care</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/health-drug-coverage"> Health & Drug Coverage</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/managing-your-health"> Managing Your Health</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/keeping-bc-healthy-safe"> Keeping B.C. Healthy & Safe</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/conducting-health-research-evaluation"> Conducting Health Research & Evaluation</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/health-forms"> Health Forms</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/health/practitioner-professional-resources"> Practitioner & Professional Resources</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/life-events"> Birth, Adoption, Death, Marriage & Divorce</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_376"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 376)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_2_collection</span> <span id="client">theme_2_frontend</span> <input name="id" value="37BDCD618E4744998F9385A3F3248A06" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_376" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Birth, Adoption, Death, Marriage & Divorce issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_births.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_376" class="menu_suggestion_form"> <input aria-label="Search theme_2_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 376)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_2_collection</span> <span id="client">theme_2_frontend</span> <input name="id" value="37BDCD618E4744998F9385A3F3248A06" type="hidden"> </div> <table id="menu_search_suggest_376" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Birth, Adoption, Death, Marriage & Divorce</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_90CA4E68AA484987B5B74587FB5B0764"> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/births-adoptions"> Births & Adoptions</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/marriages"> Marriages</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/death-and-bereavement"> Death & Bereavement</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/divorce"> Separation & Divorce</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/legal-changes-of-name"> Legal Changes of Name</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/statistics-reports"> Statistics & Reports</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/life-events/order-certificates-copies"> Order Certificates & Copies</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/education-training"> Education & Training</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_377"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 377)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_4_collection</span> <span id="client">theme_4_frontend</span> <input name="id" value="84131A7374544958A7C2832226CC8A81" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_377" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Education & Training issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_education.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_377" class="menu_suggestion_form"> <input aria-label="Search theme_4_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 377)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_4_collection</span> <span id="client">theme_4_frontend</span> <input name="id" value="84131A7374544958A7C2832226CC8A81" type="hidden"> </div> <table id="menu_search_suggest_377" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Education & Training</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_205DE48374094784A6B7202B9614CD69"> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/early-learning"> Early Learning</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/k-12"> Kindergarten to Grade 12</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/post-secondary-education"> Post-secondary Education</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/adult-education"> Adult Education</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/ways-to-learn"> Ways to Learn</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/administration"> Administration</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/education-training/job-career-training"> Job & Career Training</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/transportation"> Driving & Transportation</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_385"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 385)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_5_collection</span> <span id="client">theme_5_frontend</span> <input name="id" value="B183E708FB894403AE4914B67D5FCB31" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_385" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Driving & Transportation issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_driving.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_385" class="menu_suggestion_form"> <input aria-label="Search theme_5_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 385)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_5_collection</span> <span id="client">theme_5_frontend</span> <input name="id" value="B183E708FB894403AE4914B67D5FCB31" type="hidden"> </div> <table id="menu_search_suggest_385" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Driving & Transportation</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_A7B3531E17F34FE9AF2B5553E2BE212A"> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/driving-and-cycling"> Driving & Cycling</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/passenger-travel"> Passenger Travel</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/funding-engagement-permits"> Funding, Engagement & Permits</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/transportation-infrastructure"> Transportation Infrastructure</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/transportation-reports-and-reference"> Transportation Reports & Reference</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/transportation/transportation-environment"> Transportation & the Environment</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/safety"> Public Safety & Emergency Services</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_388"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 388)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_6_collection</span> <span id="client">theme_6_frontend</span> <input name="id" value="80CC1FB1480D4F59B28322CBE2927585" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_388" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Public Safety & Emergency Services issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_publicsafety.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_388" class="menu_suggestion_form"> <input aria-label="Search theme_6_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 388)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_6_collection</span> <span id="client">theme_6_frontend</span> <input name="id" value="80CC1FB1480D4F59B28322CBE2927585" type="hidden"> </div> <table id="menu_search_suggest_388" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Public Safety & Emergency Services</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_B1756B8E482543338B861392B8615439"> <li> <a href="https://www2.gov.bc.ca/gov/content/safety/public-safety"> Public Safety</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/safety/crime-prevention"> Crime Prevention</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/safety/emergency-preparedness-response-recovery"> Emergency Preparedness, Response & Recovery</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/safety/wildfire-status"> Wildfire Status</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/justice"> Law, Crime & Justice</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_397"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 397)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_7_collection</span> <span id="client">theme_7_frontend</span> <input name="id" value="2C2D870D983944B5B7EE026C36963D11" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_397" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Law, Crime & Justice issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_lawcrime.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_397" class="menu_suggestion_form"> <input aria-label="Search theme_7_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 397)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_7_collection</span> <span id="client">theme_7_frontend</span> <input name="id" value="2C2D870D983944B5B7EE026C36963D11" type="hidden"> </div> <table id="menu_search_suggest_397" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Law, Crime & Justice</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_24EEB3C6DAAE49B5AA4EB916CF5C930F"> <li> <a href="https://www.bclaws.gov.bc.ca">BC Laws</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/justice">BC Construction Codes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www.crownpub.bc.ca/">Crown Publications</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/governments/services-for-government/bc-bid-resources/goods-and-services-catalogue/publishing-distribution-services">Distribution Services</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/bc-procurement-resources/buy-for-government/goods-and-services-catalogue/digital-publishing">Digital Publishing</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www.vsis.ca">Vehicle Safety Inspection Standards</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/taxes"> Taxes & Tax Credits</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_401"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 401)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_8_collection</span> <span id="client">theme_8_frontend</span> <input name="id" value="364A046E32874A31B702AC4357032A64" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_401" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Taxes & Tax Credits issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_taxes.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_401" class="menu_suggestion_form"> <input aria-label="Search theme_8_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 401)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_8_collection</span> <span id="client">theme_8_frontend</span> <input name="id" value="364A046E32874A31B702AC4357032A64" type="hidden"> </div> <table id="menu_search_suggest_401" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Taxes & Tax Credits</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_32D3378678624AF8A905FEE82427C82F"> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/sales-taxes"> Sales Taxes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/income-taxes"> Income Taxes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/property-taxes"> Property Taxes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/natural-resource-taxes"> Natural Resource Taxes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/insurance-taxes"> Insurance Taxes</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/taxes/audit-ruling-appeal"> Tax Audits, Rulings & Appeals</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/housing-tenancy"> Housing & Tenancy</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_405"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 405)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_9_collection</span> <span id="client">theme_9_frontend</span> <input name="id" value="B2F6526DAAF848A5A45CED4CF8B44509" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_405" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Housing & Tenancy issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_housing.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_405" class="menu_suggestion_form"> <input aria-label="Search theme_9_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 405)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_9_collection</span> <span id="client">theme_9_frontend</span> <input name="id" value="B2F6526DAAF848A5A45CED4CF8B44509" type="hidden"> </div> <table id="menu_search_suggest_405" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Housing & Tenancy</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_981982BEA20341FB81B611675492A653"> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/residential-tenancies"> Residential Tenancies</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing"> Strata Housing</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/owning-a-home"> Owning a Home</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/seniors-housing"> Seniors Housing</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/social-housing"> Social Housing</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/local-governments"> Local Governments</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/building-or-renovating"> Building or Renovating</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/housing-tenancy/buying-and-selling"> Buying & Selling</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/sports-culture"> Sports, Recreation, Arts & Culture</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_415"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 415)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_10_collection</span> <span id="client">theme_10_frontend</span> <input name="id" value="3610728B0FC142458338578D37774BE8" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_415" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Sports, Recreation, Arts & Culture issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_sportsrec.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_415" class="menu_suggestion_form"> <input aria-label="Search theme_10_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 415)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_10_collection</span> <span id="client">theme_10_frontend</span> <input name="id" value="3610728B0FC142458338578D37774BE8" type="hidden"> </div> <table id="menu_search_suggest_415" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Sports, Recreation, Arts & Culture</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_7E0910AE24054217AFE2E62D117A2687"> <li> <a href="https://www2.gov.bc.ca/gov/content/sports-culture/sports"> Sports</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/sports-culture/recreation"> Recreation</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/sports-culture/arts-culture"> Arts & Culture</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/sports-culture/events-hosting"> Event Hosting</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/environment"> Environmental Protection & Sustainability</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_419"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 419)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_11_collection</span> <span id="client">theme_11_frontend</span> <input name="id" value="CC87D3202359407F8A5C1DBEADC22A0F" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_419" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Environmental Protection & Sustainability issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_environment.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_419" class="menu_suggestion_form"> <input aria-label="Search theme_11_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 419)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_11_collection</span> <span id="client">theme_11_frontend</span> <input name="id" value="CC87D3202359407F8A5C1DBEADC22A0F" type="hidden"> </div> <table id="menu_search_suggest_419" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Environmental Protection & Sustainability</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_8C53E2851B294D8AA18340E4C6A54D7D"> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/climate-change"> Climate Change</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/pesticides-pest-management"> Pesticides & Pest Management</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/plants-animals-ecosystems"> Plants, Animals & Ecosystems</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/waste-management"> Waste Management</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/air-land-water"> Air, Land, & Water</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/research-monitoring-reporting"> Research, Monitoring & Reporting</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/environment/natural-resource-stewardship"> Natural Resource Stewardship</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/industry"> Farming, Natural Resources & Industry</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_422"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 422)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_12_collection</span> <span id="client">theme_12_frontend</span> <input name="id" value="EA290C5F07E04D849502A930F680EA7F" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_422" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Farming, Natural Resources & Industry issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_farmingindustry.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_422" class="menu_suggestion_form"> <input aria-label="Search theme_12_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 422)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_12_collection</span> <span id="client">theme_12_frontend</span> <input name="id" value="EA290C5F07E04D849502A930F680EA7F" type="hidden"> </div> <table id="menu_search_suggest_422" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Farming, Natural Resources & Industry</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_A389E49687F74532A306249A234EDF29"> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/agriculture-seafood"> Agriculture & Seafood</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/construction-industry"> Construction Industry</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/electricity-alternative-energy"> Electricity & Alternative Energy</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/forestry"> Forestry</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/mineral-exploration-mining"> Mineral Exploration & Mining</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/natural-gas-oil"> Natural Gas & Oil</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/industry/natural-resource-use"> Natural Resource Use</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/employment-business"> Employment, Business & Economic Development</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_426"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 426)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_13_collection</span> <span id="client">theme_13_frontend</span> <input name="id" value="2F755F92ED224D02AD29E2EDA5EA0328" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_426" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Employment, Business & Economic Development issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_employment.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_426" class="menu_suggestion_form"> <input aria-label="Search theme_13_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 426)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_13_collection</span> <span id="client">theme_13_frontend</span> <input name="id" value="2F755F92ED224D02AD29E2EDA5EA0328" type="hidden"> </div> <table id="menu_search_suggest_426" style="visibility: hidden;" class="ss-gac-m"> </table> </form> <h2 class="hidden-xs"> Employment, Business & Economic Development</h2> <ul class="secondLevel childMenu nav navbar-nav" id="child_820A75B4A1AF426C9450E4ADF0D1D783"> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/business"> Business</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/employment-assistance-programs"> Employment Assistance Programs</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/job-seekers-employees"> Job Seekers & Employees</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/employers"> Employers</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/employment-standards-advice"> Employment Standards & Workplace Safety</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/economic-development"> Economic Development</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/international-investment-and-trade"> International Investment & Trade</a> <span class="no-trigger visible-xs-block"></span> </li> <li> <a href="https://www2.gov.bc.ca/gov/content/employment-business/investment-capital"> Investment Capital</a> <span class="no-trigger visible-xs-block"></span> </li> </ul> </div> </li> <!-- Output subtheme navigation links only if this is a theme page or deeper --> <li class="hassub clearfix"> <a href="/gov/content/tourism-immigration"> Tourism & Immigration</a> <span class="mobile-menu-search"> <span class="homepage-tile"> <span class="tile-content"> <span class="tile-search"></span> <span class="tile-search-flyout"> <form action="/gov/search" method="get" role="form" id="mobile_menu_search_form_430"> <input name="q" aria-label="Search default_collection" class="mobile-menu-searchbox placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 430)" type="text"> <div id="hiddenVals" style="display:none"> <span id="site">theme_14_collection</span> <span id="client">theme_14_frontend</span> <input name="id" value="9DF0542A58C34D15829D07C5CD4286AC" type="hidden"> </div> </form> </span> </span> <table id="mobile_menu_search_suggest_430" style="visibility: hidden; width: 84px;" class="ss-gac-m"> </table> </span> </span> <span class="level-trigger"></span> <div class="Tourism & Immigration issub" style="background-image:url('/StaticWebResources/static/gov3/images/theme/menu/thememenu_tourism.png')"> <form action="/gov/search" method="get" role="form" id="menu_suggestion_form_430" class="menu_suggestion_form"> <input aria-label="Search theme_14_collection" name="q" class="searchbox menu-searchbox form-control placeholder" autocomplete="off" onKeyUp="searchBoxKeypress(event, 500, 430)" type="text"> <div class="search-trigger"></div> <div id="hiddenVals" style="display:none"> <span id="site">theme_14_collection</span> <span id="client">theme_14_frontend</span> <input name="id" value="9DF0542A58C34D15829D07C5CD4286AC" type="hidden"> </div> 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