Description

This dataset consists of the interests rates for refunds of tax overpayments under Section 239 of the Community Charter. These rates are calculated by subtracting two percent from the prime lending rate (as of the 15th of the month preceding the effective date) of the principal banker to the Province.

Resources

Name	Format	Description	Link
Historical Tax Overpayment from 1996 to 2012	CSV		https://catalogue.data.gov.bc.ca/dataset/89c0c86e-1b82-4b37-84c8-050578261a7f/resource/1b84861e-cd9c-40d8-93d1-5de92922cf7a/download/lgdtaxoverpayments.csv
Historical Tax Overpayment from 1996 to 2012	XLS		https://catalogue.data.gov.bc.ca/dataset/89c0c86e-1b82-4b37-84c8-050578261a7f/resource/a5cdf858-6c5d-4bcd-98fc-e5886468349d/download/lgdtaxoverpayments.xls
Original metadata (https://catalogue.data.gov.bc.ca)	HTML		https://catalogue.data.gov.bc.ca/dataset/local-government-interest-on-refunds-of-tax-overpayments
Current Tax Overpayment from 2013 to Present	HTML		https://www2.gov.bc.ca/gov/content?id=7F1EE37C8AA246729A975BDD54C358EE

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