Part 1, sections 1 to 8.21 BEFORE re-enacted by BC Reg 197/2021, effective July 15, 2021.
Definitions and interpretation
"Act" means the Home Owner Grant Act;
"additional grant" means the amount of the grant set out in Schedule 2 or 4 of the Act;
"assistive device" means a device designed to enable a person to perform a daily living activity that, because of a severe mental or physical impairment, the person is unable to perform;
"daily living activities" means one or more of the following activities taking place within a person's principal residence:
(b) managing personal finances;
(c) performing housework to maintain the person's principal residence in acceptably sanitary condition;
(d) moving about in the person's principal residence;
(e) performing personal hygiene and self care;
(f) managing personal medication;
(g) making decisions about personal activities, care or finances;
(h) effectively relating to, communicating with or interacting with others;
"health professional" means either of the following:
(b) a person described in section 8.1;
"help" means any of the following:
(b) the significant assistance or supervision of another person;
(c) the services of an assistance animal;
"qualifying modification" means a modification to the principal residence of a person, or the land on which the principal residence is situated, if all of the following apply:
(a) the modification is necessary to
(i) enable the person to gain access to, or to be mobile or functional within or on, the principal residence or the land, as the case may be, or
(ii) reduce the risk of harm to the person within the principal residence or on the land, or in gaining access to the principal residence or the land;
(b) the modification is part of the construction, renovation or alteration of the principal residence;
(i) is of an enduring nature and is integral to the principal residence or the land, or
(ii) relates to the purchase and installation of a modular or removable version of an item of a type that can otherwise be installed as a permanent fixture to the principal residence or the land, including, but not limited to, modular ramps and non-fixed bath lifts;
(d) the primary purpose of the modification is not to increase the value of the principal residence or the land;
"relative",
(a) in section 6 (1) (b) (i) and (2) (b), has the same meaning as in paragraph (a) of the definition of "relative" in the Act, and
(b) in Part 2, has the same meaning as in paragraph (b) of the definition of "relative" in the Act;
"tax notice" means any of the following:
(a) a notice referred to in section 237 [general tax notices], 238 [copies of tax notices] or 241 (1) [taxation based on supplementary roll] of theCommunity Charter;
(b) a receipt issued by a collector under the Manufactured Home Act;
(c) a notice referred to in section 11 [date for payment of taxes] or 12 [due date for taxes levied in supplementary taxation notices] of the Taxation (Rural Area) Act;
(d) a notice referred to in section 401A (3) [supplementary roll] of the Vancouver Charter or a tax statement referred to in section 403 [mailing and content of tax statements] of the Vancouver Charter.
(2) For the purpose of the definition of "multi dwelling leased parcel" in section 1 of the Act, the prescribed number of years is one.
(3) Repealed. [B.C. Reg. 17/2021, Sch. 2, s. 1 (b).]
(4) For the purposes of paragraph (a) of the definition of "person with disabilities" in section 1 of the Act, "person with disabilities" means a person
(a) who, in the opinion of a health professional,
(i) has a severe mental or physical impairment that
(A) is likely to continue for at least 2 years, and
(B) directly and significantly restricts the person's ability to perform one or more daily living activities either continuously or periodically for extended periods, and
(ii) as a result of the restrictions referred to in subparagraph (i) (B), requires help to perform one or more daily living activities within the person's principal residence, or requires a qualifying modification to the person's principal residence, or
(b) in respect of whom an owner received a grant under section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act for any of the 2001 to 2016 property tax years.
(5) For the purposes of subsection (4) (a), a person who has a severe mental impairment includes a person with a mental disorder.
(6) For the purposes of section 2 (2) (b) of the Act and this regulation, a person with disabilities resides with an owner if the person with disabilities occupies either the owner's principal residence or other residence, as defined in section 2 (5) of the Act, that is part of the owner's eligible residence.
[am. B.C. Regs. 51/2003, s. 1; 209/2006, s. (a); 295/2010, s. 1; 140/2012, s. 1; 59/2017, Sch. s. 1; 17/2021, Sch. 2, s. 1.]
Providing grant application forms
3 (1) An application for a grant, in the form approved by the grant administrator, must be included with a tax notice.
(2) The requirement in subsection (1) may be satisfied by setting out on the tax notice the address of a publicly accessible website maintained by or on behalf of the minister where an application for a grant may be accessed.
[en. B.C. Reg. 17/2021, Sch. 2, s. 2.]
Additional information — property with multiple residences
5 An application for a grant in respect of a property described in section 3, 4 or 5 of the Act must be accompanied by an application, in the form approved by the grant administrator, completed by each person who is an eligible occupant in relation to the property.
[en. B.C. Reg. 17/2021, Sch. 2, s. 3.]
Eligibility criteria for persons with disabilities
6 (1) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (a) of this regulation is eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if the following criteria are met:
(a) in order for the person with disabilities to perform one or more daily living activities,
(i) that person receives help, in the person's principal residence, in respect of which that person or the owner of that principal residence, as the case may be, has incurred costs, on average during the calendar year, of at least $150 per month,
(ii) that person or the owner of that person's principal residence, as the case may be, has incurred costs of at least $2 000 in respect of a qualifying modification to that principal residence or the land on which it is situated, or
(iii) the owner of that person's principal residence purchased the principal residence and that residence or the land on which it is situated included a feature that
(A) is a qualifying modification, and
(B) has a value of at least $2 000;
(b) the owner has submitted to the grant administrator a certificate, in the form approved by the grant administrator,
(i) certifying that, if the person with disabilities is not the owner, the owner is the spouse or relative of the person with disabilities and resides with the person with disabilities,
(ii) certifying that, because of the disability, the owner or the person with disabilities, as the case may be,
(A) has incurred the costs described in paragraph (a) (i) or (ii), or
(B) purchased a principal residence with a feature described in paragraph (a) (iii), and
(A) the nature of the help or qualifying modification in respect of which the costs described in paragraph (a) (i) or (ii) have been incurred, or
(B) the feature described in paragraph (a) (iii);
(c) the owner has submitted to the grant administrator a certificate
(i) that has been completed by a health professional,
(ii) that is in the form approved by the grant administrator, and
(iii) certifying, in addition to the information set out in section 8 (4) (a), (b) and (c) of the Act, that the specific help, qualifying modification or feature described by the owner under paragraph (b) (iii) is required for the person with disabilities.
(2) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (a) of this regulation continues to be eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if the following criteria are met:
(a) a new owner acquires the principal residence of the person with disabilities;
(b) the new owner is the spouse or relative of the person with disabilities;
(c) before the new owner acquired the principal residence, the criteria set out in subsection (1) were met;
(d) the principal residence continues to be the principal residence of the person with disabilities.
(3) For the purposes of subsection (1) (a) (i) and (ii), the owner or the person with disabilities, as the case may be, has incurred the costs if the costs are paid or payable by, or on behalf of, the owner or the person.
(4) A certificate submitted under subsection (1) (b) must be accompanied by, as applicable,
(a) the original receipts and documentation setting out the actual expenditures described in subsection (1) (a) (i) or (ii), or
(b) evidence, satisfactory to the grant administrator, of the cost to replace the feature described in subsection (1) (a) (iii).
(5) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (b) of this regulation is eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if
(a) an owner received a grant under the applicable section of the Act in respect of the person with disabilities for any of the 2001 to 2016 property tax years, and
(b) the owner still resides in the eligible residence in respect of which the grant was received for any of the 2001 to 2016 property tax years.
[en. B.C. Reg. 59/2017, Sch. s. 2; am. B.C. Reg. 17/2021, Sch. 2, s. 4.]
Prescribed amount
7 For the purposes of paragraph (f) of the definition of "eligible occupant" and paragraph (c) of the definition of "housing society building" in section 1 of the Act, the prescribed amount as it relates to a housing society building is 25% of the assessed value of the individual units when they are purchased.
[am. B.C. Reg. 17/2021, Sch. 2, s. 5.]
Threshold amount
8 For the purposes of sections 2 (3), 3 (4), 4 (4) and 5 (4) of the Act, the threshold amount is $1 625 000.
[en. B.C. Reg. 100/2006, s. 2; am. B.C. Regs. 76/2007; 95/2008, s. 2; 78/2011; 127/2012; 74/2013; 18/2014; 104/2016; 14/2017; 76/2018; 70/2020; 17/2021, Sch. 1, s. 1.]
Prescribed persons
8.1 For the purposes of section 8 (4) of the Act, the following persons are prescribed:
(b) a registered psychologist who is authorized by the College of Psychologists of British Columbia to practise psychology;
(c) an occupational therapist who is authorized by the College of Occupational Therapists of British Columbia to practise occupational therapy.
[en. B.C. Reg. 59/2017, Sch. s. 3.]
Extension of time
8.2 The date before which a collector in a municipality must deliver to the Minister of Finance a final certified statement referred to in section 12 (2) of the Act is extended from before February 28 of each year to on or before the fifth business day in March of each year.
[en. B.C. Reg. 215/2017, Sch. 1, s. 3.]
Section 1 (1) BEFORE amended by BC Reg 295/2010, effective January 1, 2010.
(1) In this regulation:
"Act" means the Home Owner Grant Act;
"additional grant" means the amount of the grant set out in Schedule 2 of the Act;
"physical assistance" means regular and extensive supervision or care that is necessary in order for a person to manage normal daily functioning in their principal residence but does not include assistance for activities outside the principal residence.
Section 1 (1) definitions of "assistive device", "daily living activities", "health professional", "help" and "qualifying modification" were added by BC Reg 59/2017, effective January 1, 2017.
Section 1 (1) definition of "physical assistance" BEFORE repealed by BC Reg 59/2017, effective January 1, 2017.
"physical assistance" means regular and extensive supervision or care that is necessary in order for a person to manage normal daily functioning in their principal residence but does not include assistance for activities outside the principal residence;
Section 1 (1) definition of "relative", paragraph (a) BEFORE amended by BC Reg 59/2017, effective January 1, 2017.
(a) in section 6 (1) (b) (ii) (B), has the same meaning as in paragraph (a) of the definition of "relative" in the Act, and
Section 1 (4) (a) and (b) BEFORE amended by BC Reg 59/2017, effective January 1, 2017.
(a) who has a permanent disability
(i) for which there is no remedial therapy available that would significantly lessen the disability, and
(ii) that is sufficiently severe that in order to manage normal daily functioning in the person's principal residence the person requires either
(B) structural modifications to the principal residence, or
(b) in respect of whom an owner received a grant under section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act for the 2001 property tax year.
Section 1 (5) and (6) were added by BC Reg 59/2017, effective January 1, 2017.
Section 1 (1) definition of "tax notice" was added by BC Reg 17/2021, effective February 15, 2021.
Section 1 (3) BEFORE repealed by BC Reg 17/2021, effective February 15, 2021.
(3) For the purposes of applications for, and approval of, grants under sections 8 and 10 of the Act respectively, "real property tax notice" and "tax notice" include a receipt issued by a collector under the Manufactured Home Act and its regulations.
Section 2 BEFORE repealed by BC Reg 258/2010, effective September 10, 2010.
Tax notice — requirements
2 Each tax notice and each folio of a tax roll prepared by a collector must have
(a) the words
HOME OWNER GRANT
Applicable first to local school taxes and then to other levies.
Complete certificate, if eligible. ,
(b) under or adjacent to the words in paragraph (a), a blank space sufficient for writing symbols and figures indicating the amount of the home owner grant calculated by the collector, and
(c) a blank space designated for writing, by symbols and figures, the amount of tax due after deduction of the amount of the home owner grant from the total tax stated by the notice to be due.
Section 2 (1) definition of "health professional", paragraph (c) BEFORE amended by BC Reg 132/2024, effective June 28, 2024.
(c) a registered psychologist who is authorized by the College of Psychologists of British Columbia to practise psychology;
Section 2 (1) definition of "health professional", paragraph (d) BEFORE repealed by BC Reg 132/2024, effective June 28, 2024.
(d) an occupational therapist who is authorized by the College of Occupational Therapists of British Columbia to practise occupational therapy;
Section 3 (1) BEFORE amended by BC Reg 258/2010, effective September 10, 2010.
(1) The Application for Home Owner Grant, in Schedule 1 of this regulation, must be printed in full on the portion of the tax notice to be retained by a collector after receipt of the tax for which the notice is prepared.
Section 3 BEFORE re-enacted by BC Reg 215/2017, effective January 1, 2017.
Tax notice — application form
3 (1) The Application for Home Owner Grant, in the form approved by the minister, must be printed in full on the portion of the tax notice to be retained by a collector after receipt of the tax for which the notice is prepared.
(2) On request by a taxpayer, a collector may provide to the taxpayer a copy of the Application for Home Owner Grant.
[am. B.C. Reg. 258/2010, Sch. s. 2.]
Section 5 (a) BEFORE amended by BC Reg 258/2010, effective September 10, 2010.
(a) the Certificate of Eligible Occupants and the Owner's Certificate, both in Form A of Schedule 2 of this regulation, properly completed by the owner or authorized representative and signed by each eligible occupant, and including in the case of eligible buildings
(i) the unit number (in the case of single title buildings) or roll number (in the case of strata title buildings) of each eligible apartment or eligible housing unit,
(ii) the current year taxes attributed to each eligible apartment or eligible housing unit, and
(iii) the net taxes payable by each eligible occupant of an eligible apartment or eligible housing unit after deducting the grant to which each eligible occupant is entitled in accordance with the amounts stipulated in the Schedules to the Act, and
Section 5 BEFORE re-enacted by BC Reg 215/2017, effective January 1, 2017.
Multi-residence buildings — application requirements
5 An application for a grant for the current year taxes levied on an eligible building, a 99 year lease apartment building containing eligible 99 year lease apartments, a land cooperative containing eligible land cooperative residences, or a multi dwelling leased parcel containing eligible multi dwelling leased parcel residences must not be accepted by the collector unless the owner, authorized representative or lessee submits to the collector
(a) the Certificate of Eligible Occupants and the Owner's Certificate, both in the form approved by the minister, properly completed by the owner or authorized representative and signed by each eligible occupant, and including in the case of eligible buildings
(i) the unit number (in the case of single title buildings) or roll number (in the case of strata title buildings) of each eligible apartment or eligible housing unit,
(ii) the current year taxes attributed to each eligible apartment or eligible housing unit, and
(iii) the net taxes payable by each eligible occupant of an eligible apartment or eligible housing unit after deducting the grant to which each eligible occupant is entitled in accordance with the amounts stipulated in the Schedules to the Act, and
(b) the real property tax notice which sets forth the current year taxes on the eligible building, 99 year lease apartment building, land cooperative or multi dwelling leased parcel.
[am. B.C. Reg. 258/2010, Sch. s. 3.]
Section 5 BEFORE re-enacted by BC Reg 17/2021, effective February 15, 2021.
Multiple residence property — application requirements
5 An application for a grant in respect of property described in section 3, 4 or 5 of the Act must be accompanied by an eligible occupant application, in the form approved by the minister, completed by each eligible occupant of the property.
[en. B.C. Reg. 215/2017, Sch. 1, s. 2.]
Section 6 (1) (b) BEFORE amended by BC Reg 258/2010, effective September 10, 2010.
(b) a certificate, in Form B of Schedule 2 to this regulation, has been filed with the collector,
(i) from a medical practitioner confirming that the information provided about the person named in Form B is true, and
(ii) from the owner
(A) certifying that because of the disability the owner is incurring costs for physical assistance or has incurred costs for structural modifications to the principal residence or has purchased a principal residence with structural modifications completed by a previous owner, and
(B) if applicable, certifying that the owner is the spouse or relative of the person with disabilities and resides with the person with disabilities.
Section 6 (2) BEFORE amended by BC Reg 258/2010, effective September 10, 2010.
(2) An owner who has completed a certificate in Form B of Schedule 2 to this regulation must retain, in respect of Part B (b) (i) and (ii) of the form for 6 years from the date on which the certificate is filed, the original receipts and documentation setting out the actual expenditures made for physical assistance or structural modifications to the principal residence.
Section 6 (1) (b) (i) BEFORE amended by BC Reg 94/2014, effective May 26, 2014.
(i) from a medical practitioner confirming that the information provided about the person named in the certificate is true, and
Section 6 BEFORE re-enacted by BC Reg 59/2017, effective January 1, 2017.
Person with disabilities
6 (1) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities described in section 1 (4) (a) of this regulation must meet the following criteria to be eligible for the purposes of sections 2 (2) (b), 3 (3) (b), 4 (3) (b) and 5 (3) (b) of the Act:
(a) the person with disabilities, in order to manage normal daily functioning, either
(i) is receiving physical assistance in the principal residence in respect of which the owner is incurring costs that exceed $150 per month,
(ii) has required either of the following to meet the disability needs of the person with disabilities, in respect of which the owner has incurred costs that exceed $2 000:
(A) in the case of an existing principal residence, structural modifications to the principal residence;
(B) in the case of a principal residence that is newly constructed or being constructed, structural features that have been incorporated into the principal residence, or
(iii) has purchased, or the owner has purchased, a principal residence with structural modifications completed by a previous owner that
(A) meet the disability needs of the person with disabilities, and
(B) has a value that exceeds $2 000;
(b) a certificate, in the form approved by the minister, has been filed with the collector,
(i) from a medical practitioner or nurse practitioner confirming that the information provided about the person named in the certificate is true, and
(A) certifying that because of the disability the owner is incurring costs for physical assistance or has incurred costs for structural modifications to the principal residence or has purchased a principal residence with structural modifications completed by a previous owner, and
(B) if applicable, certifying that the owner is the spouse or relative of the person with disabilities and resides with the person with disabilities.
(1.1) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities described in section 1 (4) (b) of this regulation is eligible for the purposes of
(a) section 2 (2) (b) of the Act, if
(i) an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and
(ii) the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year,
(b) section 3 (3) (b) of the Act, if
(i) an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and
(ii) the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year,
(c) section 4 (3) (b) of the Act, if
(i) an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and
(ii) the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year, or
(d) section 5 (3) (b) of the Act, if
(i) an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and
(ii) the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year.
(a) has filed a certificate under subsection (1) (b) (ii), and
(b) has indicated in the certificate that the owner
(i) is incurring costs for physical assistance in the principal residence that exceed the monthly amount set out in subsection (1) (a) (i), or
(ii) has incurred costs for structural modifications to the principal residence that exceed the amount set out in subsection (1) (a) (ii),
must retain, for 6 years from the date on which the certificate is filed, the original receipts and documentation setting out the actual expenditures made for physical assistance or structural modifications, as applicable.
[am. B.C. Regs. 51/2003, s. 2; 100/2006, s. 1; 95/2008, s. 1; 258/2010, Sch. s. 4; 94/2014, s. 1.]
Section 6 (1) (a) (i) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
(i) that person receives help, in his or her principal residence, in respect of which that person or the owner of that principal residence, as the case may be, has incurred costs, on average during the calendar year, of at least $150 per month,
Section 6 (1) (b) (part) and (c) (part) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
(b) the owner has submitted to the collector a certificate, in the form approved by the minister,
(c) the owner has submitted to the collector a certificate
Section 6 (1) (c) (ii) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
Section 8 BEFORE amended by BC Reg 17/2021, effective January 1, 2021 [retro from January 28, 2021].
Part 1.1, sections 8.3 to 8.8 BEFORE re-enacted by BC Reg 197/2021, effective July 15, 2021.
Part 1.1 — Grants for the 2020 and 2021 Tax Years
Application of Part
8.3 This Part applies only in relation to the following:
(a) an application for a grant for the 2020 tax year in respect of real property taxes that were current year taxes in relation to the 2020 tax year;
(b) an application for a grant for the 2021 tax year in respect of current year taxes.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Prescribed dates
8.4 For the purposes of section 20 (2) (a) and (b) of the Act, February 15, 2021 is prescribed.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Determination on application for grant
8.5 (1) On receipt of an application for a grant, the grant administrator may do any of the following:
(a) approve the application for the amount of the grant claimed;
(b) approve the application for an amount that is greater or less than the amount of the grant claimed;
(c) disapprove the application for the grant.
(2) If the grant administrator approves the application for an amount that is less than the amount of the grant claimed or disapproves the application for the grant, the grant administrator must, within 14 days after making the determination, give to the applicant written reasons for the determination.
(3) If the grant administrator disagrees with an amount ascertained by an owner under section 3 (5), 4 (5) or 5 (5) of the Act, the owner must
(a) ascertain a new amount in accordance with the directions of the grant administrator, and
(b) file a new application for the grant.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Approval of grant for 2020
8.6 (1) The grant administrator may approve an application for a grant for the 2020 tax year in respect of a property if the owner of the property was entitled to the grant on December 31, 2020.
(2) If the grant administrator approves an application for a grant for the 2020 tax year in respect of a property located in a municipality,
(a) the minister must pay to the municipality an amount equal to the amount of the grant approved, and
(b) the municipality must pay to the owner of the property the surplus, if any, after applying the amount received from the minister under paragraph (a) to any outstanding taxes on the property.
(3) If the grant administrator approves an application for a grant for the 2020 tax year in respect of a property located outside a municipality, the minister must pay to the owner of the property an amount equal to the amount of the grant remaining, if any, after applying that amount to any outstanding taxes on the property.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Approval of grant for 2021
8.7 If the grant administrator approves an application for a grant for the 2021 tax year in respect of a property, either the municipality or, if the property is located outside a municipality, the minister, may refund to the owner of the property the amount, if any, by which any payments made by the owner in respect of the current year taxes exceed both of the following:
(a) the amount of the current year taxes less the amount of the grant;
(b) any outstanding taxes on the property.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Reporting
8.8 (1) The grant administrator must report to a municipality information relating to a grant approved under section 8.5 in respect of property located within the municipality.
(2) A municipality must report to the grant administrator the information the grant administrator requires for the purpose of making a determination under section 8.5, including, without limitation, information about the real property taxes on a property located within the municipality.
[en. B.C. Reg. 17/2021, Sch. 2, s. 7.]
Section 9 BEFORE re-enacted by BC Reg 140/2012, effective January 1, 2012.
Definitions
9 In this Part:
"adjusted net income", in relation to an eligible individual for a relevant tax year, means the adjusted net income of the individual as determined under section 11;
"dependent child", in relation to an eligible individual, means an individual who meets all the following requirements:
(a) is or was less than 19 years of age at some time during the relevant tax year;
(b) resided with either or both of the eligible individual or that individual's shared-income partner for, as applicable,
(i) in the case of an application for a low-income supplement that is made in the relevant tax year, at least 50% of the time in that relevant tax year up to the date the application is made, or
(ii) in the case of an application for a low-income supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;
(c) relied on either or both of the eligible individual or that eligible individual's shared-income partner for the necessities of life for, as applicable,
(i) in the case of an application for a low-income supplement that is made in the relevant tax year, at least 50% of the time in that relevant tax year up to the date the application is made, or
(ii) in the case of an application for a low-income supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;
"eligible individual" means
(a) an owner, or the spouse or relative of a deceased owner, who may be eligible under section 2 (8) of the Act for a low-income grant supplement, or
(b) an eligible occupant, or the spouse or relative of an eligible occupant, who may be eligible under section 7 (3) of the Act for a low-income grant supplement;
"net income" of an individual for a tax year means
(a) subject to paragraph (b), the net income of the individual for that tax year as determined under section 3 of the Income Tax Act (Canada), or
(b) $0, if the net income of the individual for that tax year as determined under section 3 of the Income Tax Act (Canada) is less than $0;
"previous tax year" means the tax year immediately preceding the relevant tax year;
"qualifying low-income individuals" has the same meaning as in section 18.1 of the Act;
"relevant property" means,
(a) in relation to an owner, or the spouse or relative of a deceased owner, who is an eligible individual affected by a grant reduction or elimination described in section 2 (8) of the Act, the eligible residence referred to in that provision, and
(b) in relation to an eligible occupant, or the relevant spouse or relative of a deceased eligible occupant described in section 7 (3) of the Act, who is an eligible individual affected by a reduction in or elimination of the benefit described in section 7 (3) of the Act, that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as applicable;
"relevant tax year" means the tax year in relation to which an eligible individual is applying for a low-income grant supplement;
"shared-income partner", in relation to an eligible individual for a relevant tax year, means an individual who
(a) is the eligible individual's spouse at the time the application is made, and
(b) was the eligible individual's spouse at some time during the relevant tax year;
"subsequent tax year" means the tax year immediately following the relevant tax year;
"Whistler Agreement" means the 2007-2010 Residential Property Assistance Program Agreement between the government and the Resort Municipality of Whistler.
[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 95/2008, s. 3.]
Section 10 (1.1) was added by BC Reg 140/2012, effective January 1, 2012.
Section 10 (2) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
(2) The grant administrator is responsible for administering the low-income grant supplement program under and in accordance with the Act and this regulation.
Section 11 (1) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
(1) An eligible individual qualifies as a low-income individual for the purposes of section 18.1 (1) of the Act in relation to a relevant tax year if his or her adjusted net income for the relevant tax year, as determined under this section, does not exceed $30 000.
Section 11 (1.1) was added by BC Reg 140/2012, effective January 1, 2012.
Section 13 (3) BEFORE reenacted by BC Reg 295/2010, effective January 1, 2011.
(3) In the case of an application by an eligible individual who is
(a) the owner of an eligible residence under section 2 (1) of the Act, or
(b) an eligible occupant of another form of relevant property under section 3 (2), 4 (2) or 5 (2) of the Act,
the individual must, on the date the application is made,
(c) be a Canadian citizen or a permanent resident,
(c.1) be ordinarily resident in British Columbia, and
(d) occupy the relevant property as his or her principal residence.
Section 13 (3) (d) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
(d) occupy the relevant property as his or her principal residence.
Section 13 (4) (a) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
(a) on the date of the owner's death, the individual must have occupied the relevant property as his or her principal residence, and
Section 13 (4) (b) (ii) BEFORE amended by BC Reg 17/2021, effective February 15, 2021.
(ii) the individual must continue to occupy the relevant property as his or her principal residence, and
Section 14 BEFORE re-enacted by BC Reg 140/2012, effective January 1, 2012.
Additional conditions — application made in subsequent tax year
14 (1) This section applies in relation to an application for a low-income grant supplement that is made in the subsequent tax year.
(2) The requirements of section 13 apply in relation to the application as if the application had been made on December 31 of the relevant tax year.
[en. B.C. Reg. 124/2007, s. 2.]
Section 15 (part) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
15 An application for a low-income grant supplement must not be accepted by the grant administrator if any of the following circumstances apply:
Section 15 (c) BEFORE repealed by BC Reg 140/2012, effective January 1, 2012.
(c) the applicant qualifies for program assistance under the Whistler Agreement in respect of the relevant property for the relevant tax year and the net taxable residential value for school purposes of the relevant property calculated under section 2 (3) (a) or (b), 3 (4), 4 (4) or 5 (4) of the Act is not greater than $2 000 000.
Section 16 (1) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
(1) A category 1 applicant is a qualifying low-income individual for the relevant tax year who
(a) satisfies all conditions of eligibility under the Act and this regulation, and
(b) has an adjusted net income for that tax year that does not exceed $28 000.
Section 17 (1) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
(1) A category 2 applicant is a qualifying low-income individual for the relevant tax year who
(a) satisfies all conditions of eligibility under the Act and this regulation, and
(b) has an adjusted net income for that tax year that exceeds $28 000 but does not exceed $30 000.
Section 19 (a) BEFORE amended by BC Reg 140/2012, effective January 1, 2012.
(a) rejects or does not accept an application for a low-income grant supplement, or
Section 19 sandwich text BEFORE amended by BC Reg 197/2021, effective July 15, 2021.
the grant administrator must, within 30 days of making this determination, provide the applicant with the reasons for the determination.Section 22 BEFORE amended by BC Reg 29/2024, effective January 1, 2024 [retro from February 26, 2024].
Schedule 1 (part) BEFORE amended by BC Reg 4/2010, effective January 14, 2010.
APPLICATION FOR HOME OWNER GRANT
The information on this form is collected under the authority of the Home Owner Grant Act, R.S.B.C. 1996, c. 194. The information provided will be used to process your Home Owner Grant claim. If you have any privacy concerns about how this information is used, contact the Home Owner Grant Administration Branch of the Ministry of Provincial Revenue (the "Branch").
Schedule 1 BEFORE repealed by BC Reg 258/2010, effective September 10, 2010.
APPLICATION FOR HOME OWNER GRANT
[am. B.C. Reg. 4/2010, s. 3.]
The information on this form is collected under the authority of the Home Owner Grant Act, R.S.B.C. 1996, c. 194. The information provided will be used to process your Home Owner Grant claim. If you have any privacy concerns about how this information is used, contact the Home Owner Grant Administration Branch of the Ministry of Finance (the "Branch").
1 I, ......................................................................, [print name in full] certify the following:
(a) I am an owner (or I am a spouse/relative of the deceased owner) of the property identified on this application form ("this Property") that is assessed and taxed for the current year;
(b) I am a permanent resident of British Columbia and I occupy as my principal residence the whole or part of the building(s) located on this Property;
(c) neither I nor my spouse nor the deceased owner have applied for or received a home owner grant on this Property or any other property in the Province during this calendar year and to the best of my knowledge no other person has received a home owner grant on this Property during this calendar year.
2 I am eligible for the additional grant for a reason which follows:
| (a) | I am or will be 65 or over during this calendar year, date of birth being ................................................................... | [ ]; |
| (b) | I am in receipt of, am the spouse of a person who is in receipt of, or am the spouse of a deceased person who was, on the date of death, in receipt of an allowance under the War Veteran Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada) | [ ]; |
| (c) | I am in receipt of a (level 2) disability allowance or benefit under the Disability Benefits Program Act or a disability allowance or benefit under such other Act as may be designated under the Home Owner Grant Act | [ ]; |
| (d) | I am a person with disabilities, or am the spouse or relative of a person with disabilities, and the person with disabilities resides with me, and I have provided the collector with the required Form B certificate | [ ]; |
| (e) | I am the spouse or relative of an owner who died in the current year who would have been eligible under paragraph (a), (b), (c) or (d) and I occupied the eligible residence as my principal residence on the date of that owner's death | [ ]. |
3 I understand that the collector and/or the Branch may require any documentation necessary to establish my eligibility for the grant. I also understand that the Branch may confirm my age and address with the Insurance Corporation of British Columbia.
| [sign here] | ............................................................................. Owner (or Spouse or Relative of Deceased Owner) |
| Address of residence | .......................................................................................... |
| .......................................................................................... | |
| Property Folio No | .......................................................................................... |
| Telephone number | .......................................................................................... |
| Date | .............................., 20.......... . |
It is an offence (subject to a penalty of up to $10 000) to make a false application for a Home Owner Grant.
EXPLANATORY NOTES — HOME OWNER GRANT
These notes are intended for general guidance only and
are subject to the detailed provisions in the Act and regulations.
To obtain the grant, you must complete and submit an application form. If you qualify for the additional grant (see below) and wish to obtain it, you must complete the box on the application form that best describes your qualification and provide the required information and forms.
Who may qualify
1 You may qualify for a grant if
(a) you are an owner (as defined in the Local Government Act and the Taxation (Rural Area) Act, which includes a lessee under a registered lease of 99 years or more who is required to pay the current year taxes),
(b) you are a permanent resident of British Columbia (either a Canadian citizen or a landed immigrant), and
(c) you occupy as your principal residence the dwelling described on your application form.
2 You and your spouse together may qualify for only one grant on one residence in British Columbia in any one calendar year even if you live in separate residences (unless you are legally separated).
3 If you are the spouse, child, grandchild, parent, brother or sister of a qualifying deceased owner, you may be eligible for the grant in the year of the owner's death if the residence was your principal residence at the time of death.
4 You may qualify for the additional grant if
(a) you are over 65 (please state your birth date on the application form), or
(b) you have a permanent disability, or are the spouse, child, grandchild, parent, step-parent or person standing in the place of a parent, grandparent, brother or sister of a person with a permanent disability who resides in your home (complete the required forms which are available from your collector).
5 The collector or Grant Administrator may require any documentation considered necessary to confirm your eligibility.
6 Corporations are not eligible for a grant unless they qualify as owners of eligible buildings, land cooperatives or multi-dwelling leased parcels, as defined in the Home Owner Grant Act. Such owners must use the prescribed Form A which is available from a collector.
7 If an owner is unable to apply in person, the owner's committee or a person appointed in writing as the owner's attorney (Power of Attorney) or authorized representative (Representation Agreement) may apply on behalf of the owner.
8 To avoid penalty for late payment of your taxes, you must apply for a grant on or before the tax due date (you may apply before the tax due date even if you are not paying your taxes before the due date).
9 A grant for the current tax year may not be allowed if an application for the grant is delivered to the collector later than December 31 of that year. Extensions of one year may be allowed. Contact your collector for more information.
Schedule 2 BEFORE repealed by BC Reg 258/2010, effective September 10, 2010.
[am. B.C. Regs. 100/2006, s. 3; 209/2006, s. (b); 95/2008, s. 7.]
Form A
Home Owner Grant Act
CERTIFICATE OF ELIGIBLE OCCUPANTS
AND OWNER'S CERTIFICATE
Corporate Owner: ............................................................................................................
Address: ...........................................................................................................................
..........................................................................................................................................
A ELIGIBILITY REQUIREMENTS
If you are
(a) the corporate owner of an eligible building containing eligible apartments, eligible housing units or an apartment building having 99 year lease apartments designated by the Lieutenant Governor in Council,
(b) the corporate owner of a land cooperative, or
(c) the owner or lessee of the owner of a multi dwelling leased parcel,
you may be able to claim home owner grants on behalf of residents living on your property. The grant is available only to those who are Canadian citizens or permanent residents, who are ordinarily resident in British Columbia, who make their principal residence on your property and who meet the other requirements of the Home Owner Grant Act (the "Act"). If you claim and receive a grant, section 7 of the Act requires that you must pass on the benefit of the grant to the qualifying residents on your property.
Definitions
"additional grant" means the amount of the grant in Schedule 2 of the Act which is available to an eligible occupant who is
(a) over 65 years of age,
(b) eligible as a person with disabilities, or as a spouse or relative of a person with disabilities, as defined in the Home Owner Grant Regulation,
(c) in receipt of a disability allowance (level 2) or benefit under the Disability Benefits Program Act or a disability allowance or benefit under such other Act as may be designated under the Home Owner Grant Act, or
(d) in receipt of an allowance under the War Veteran Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada) (WVA or CWRBA);
"basic grant" means the amount of the grant set out in Schedule 1 of the Act;
"eligible apartment" means an apartment that is occupied by an eligible occupant and
(a) that is located in an apartment building that is owned by a corporation that operates it exclusively for the benefit of its shareholders who have rights to occupy an apartment in it, and own shares or shares and other securities in the corporation that have a value equivalent to the value of that apartment in relation to the value of the apartment building, or
(b) that is located in an apartment building designated by the Lieutenant Governor in Council and is leased under a lease, registered in the land title office, that has a term of at least 99 years and provides that the lessee is to pay current year taxes on the apartment building in the proportion that the value of the apartment bears to the value of the apartment building;
"eligible housing unit" means a housing unit that is occupied by an eligible occupant;
"eligible occupant" means an individual who is a Canadian citizen or a permanent resident who is ordinarily resident in British Columbia and who occupies as his or her principal residence
(a) an apartment referred to in paragraph (a) of the definition of "eligible apartment", in respect of which that individual owns in the corporation a share, or a share and other securities, that carry with it or them the right to occupy that apartment,
(b) an apartment referred to in paragraph (b) of the definition of "eligible apartment", in respect of which that individual is a lessee of a lease referred to in that paragraph,
(c) in relation to a land cooperative, a portion of the parcel which that individual has rights to occupy and in respect of which the individual owns shares or shares and other securities in the corporation that have a value equivalent to the value of the portion in relation to the value of the parcel,
(d) in relation to a multi dwelling leased parcel, a residence owned by that individual on the parcel,
(e) a housing unit that is, or is located in, a housing cooperative building, and that individual
(i) is a member of the housing cooperative association that owns the housing cooperative building, and
(ii) owns a share in the association that carries with it rights to occupy the housing unit, or
(f) a housing unit that is, or is located in, a housing society building, and that individual holds from the society rights to occupy the housing unit that were acquired for at least the amount prescribed under section 18 (2) (e) of the Home Owner Grant Act;
"housing cooperative building" means land shown as a separate taxable parcel on a tax roll for the current year prepared by a collector and that
(a) is owned by a housing cooperative under the Cooperative Association Act, and
(b) has a taxable improvement on it that is used by the housing cooperative to provide residential accommodation for persons the majority of whom are members of the association and are ordinarily resident in the accommodation;
"housing society building" means land shown as a separate taxable parcel on a tax roll for the current year prepared by a collector and that
(a) is owned by a society under the Society Act, and
(b) has a taxable improvement on it that is used by the society to provide residential accommodation for persons who hold from the society rights to occupy the accommodation that were acquired for at least the amount prescribed under section 18 (2) (e) of the Home Owner Grant Act;
"housing unit" means a self-contained residential accommodation unit that has cooking, sleeping, bathroom and living room facilities, and is, or is located in, a housing cooperative building or a housing society building;
"land cooperative" means a parcel of land that is owned by a corporation exclusively for the benefit of its shareholders who
(a) have rights to occupy a portion of the parcel, and
(b) own shares or shares and other securities in the corporation that have a value equivalent to the value of the portion in relation to the value of the parcel;
"multi dwelling leased parcel" means a parcel of land on which are located 2 or more residences, the owners of one or more of which, under leases having terms not less than a prescribed number of years, lease portions of the parcel from the owner of the parcel or from a lessee of the owner of the parcel and on which portion the owner of the residence has his residence;
"spouse or relative of a deceased eligible occupant" means the spouse or relative (child, grandchild, father, mother, brother or sister) of an eligible occupant who died in the current year if the spouse or relative was a Canadian citizen or a permanent resident who was ordinarily resident in British Columbia and occupied the eligible residence as their principal residence on the date of the eligible occupant's death.
B INSTRUCTIONS TO OWNER
Please complete the Certificate of Eligible Occupants as follows:
| Col. | 1 | Enter unit number (in the case of single title building) or roll number (in the case of strata title building). |
| 2 | Enter amount of taxes attributed to the unit or suite excluding taxes assessed as a result of a referendum by the local school board (or any other referendum). | |
| 3 | This column is to be completed by the eligible occupant, or spouse or relative of a deceased eligible occupant, if he or she is eligible for the Additional Grant. | |
| 4 | Enter amount of the Basic Grant or Additional Grant attributed to unit or suite. This amount is to be applied to the taxes in Column 2. | |
| 5 | Enter taxes payable as follows: the total of Column 2 minus the total of Column 4. This amount cannot be less than $350 for an eligible occupant qualifying for the Basic Grant and $100 for an eligible occupant qualifying for the Additional Grant. | |
| 6 | Enter taxes assessed as a result of a local referendum on school spending. Please note that this amount is not used when calculating the amount of the grant. | |
| 7 | Enter total taxes payable: the total of Column 5 plus the total of Column 6. | |
| 8 | Type or print name and phone number of eligible occupant. | |
| 9 | Have eligible occupant, or spouse or relative of a deceased eligible occupant, sign opposite name printed in Column 8. |
After all columns have been completed, complete the Owner's Certificate. If a corporate seal is used, affix in the space provided and have it witnessed.
Return this form, signed and properly completed, to the Property Tax Collector for your area. Do this as soon as possible but in all cases no later than December 31 of the current tax year.
C INSTRUCTIONS TO ELIGIBLE OCCUPANTS
To qualify for the grant, you must meet the requirements of an "eligible occupant" or "spouse or relative of a deceased eligible occupant" as defined in Section A. Neither you nor your spouse may claim a grant on any other residence in this tax year. If you meet the eligibility criteria for the grant, complete the Certificate of Eligible Occupants as follows:
1 If applicable, check the appropriate item in Column 3 if you qualify for the Additional Grant by reason of being
(a) 65 years of age or over during this calendar year (include date of birth),
(b) a person with disabilities or the spouse or relative of a person with disabilities, as defined in the Home Owner Grant Regulation, who lives with you (PWD) (you must complete a Form B certificate),
(c) in receipt of a (level 2) disability allowance or benefit under the Disability Benefits Program Act (DBPA) or a disability allowance or benefit under such other Act as may be designated under the Home Owner Grant Act,
(d) in receipt of, or being the spouse of a person who is in receipt of, or being the spouse of a deceased person who was at the time of death in receipt of, an allowance under the War Veteran Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada) (WVA or MNV & CWRBA), or
(e) the spouse or relative of a deceased eligible occupant who would have been eligible under paragraph (a), (b), (c) or (d) (DEO).
2 Sign your full name in Column 9 opposite your name in Column 8.
IT IS AN OFFENCE TO MAKE A FALSE APPLICATION FOR THE HOME OWNER GRANT.
CERTIFICATE OF ELIGIBLE OCCUPANTS
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | ||||||
| Unit No. (Single Title Building) or Roll No. (Strata Title Building) | Current Year Taxes Attributed to Eligible Occupant | Certification by Eligible Occupant, Spouse or Relative of Deceased Eligible Occupant Claiming Additional Grant | Basic Grant or Additional Grant | Taxes Payable Col. 2 less Col. 4 | School Referendum Taxes Not Eligible for H.O.G. | Total Taxes Payable Col. 5 plus Col. 6 | Eligible Occupant/Spouse or Relative of Deceased Eligible Occupant Certification | |||||||
| Date of Birth | PWD Form B | DBPA | WVA or MNV & CWRBA | DEO | Print Name and Phone Number | Signature | ||||||||
| D | M | Y | ||||||||||||
OWNER'S CERTIFICATE
Date .............................., 20.......... .
To: .................................................. Collector
........................................................, British Columbia
Re Folio No. ...............
I, ......................................................................... [Name of owner, representative or lessee]
hereby certify:
1 that I am the owner, or I represent the owner, or, where portions of the land are sub-leased to eligible occupants, I lease land from the owner of [check one only]
| (a) | an apartment building containing eligible apartments | [ ] | |
| (b) | a 99 year lease apartment building containing eligible 99 year lease apartments | [ ] | |
| (c) | a land cooperative containing eligible land cooperative residences | [ ] | |
| (d) | a multi dwelling leased parcel containing eligible multi dwelling leased parcel residences | [ ] | |
| (e) | a housing cooperative building containing eligible housing units | [ ] | |
| (f) | a housing society building containing eligible housing units | [ ]. |
2 that the Certificate of Eligible Occupants has, to the best of my knowledge, been properly completed, that the information is correct, and that the eligible occupants listed in Column 8 are eligible for the home owner grant in the amounts set out in Column 4 in accordance with the Home Owner Grant Act.
| Corporate Seal affixed in the presence of | ................................................................................ (Signature of owner, representative or lessee) |
| ............................................................ (Signature of witness) | ............................................................ (Address) |
| ............................................................ (Telephone Number) |
Form B
Home Owner Grant Act
CERTIFICATE OF PHYSICIAN AND PROPERTY OWNER
Folio No. ...............
Part A (TO BE COMPLETED BY PHYSICIAN):
| Name of Patient ...................................................................................... | ||||
| (a) | What is the nature of the disability? ................................................... | |||
| (b) | When did this disability occur? .......................................................... | |||
| (c) | Is the disability permanent? | Yes [ ] | No [ ] | |
| (d) | Is remedial therapy available that would significantly lessen the disability? | Yes [ ] | No [ ] | |
| (e) | In order to manage normal daily functioning in the home, is this disability sufficiently severe that the patient requires: | |||
| (i) | physical assistance in the form of regular and extensive supervision or care? | Yes [ ] | No [ ] | |
| (ii) | structural modifications to his or her principal residence? | Yes [ ] | No [ ] | |
I, ...........................................................................................[Print Physician's Name] of .............................................................................................. ..........................................................................................[Address] have read the interpretation guidelines and hereby certify that the answers to the above questions are, in my professional opinion, true and apply to .......................................................................................[Name of Person with Disabilities] of ...................................................................................................................................[Address]
| ............................................................ (Date) | ............................................................ (Signature of Physician) |
Part B (TO BE COMPLETED BY PROPERTY OWNER):
| (a) | I am the person named in Part A above | [ ], or | |
| I am the spouse or a relative (as defined in the Home Owner Grant Regulation)..........................[relationship]........................ of the person named in Part A above and that person resides in my principal residence | [ ]. | ||
| (b) | I certify that, in order for my spouse or relative or me to manage normal daily functioning in my principal residence, | ||
| (i) | I am incurring costs for physical assistance in my principal residence that exceed $150 per month | [ ], | |
| (ii) | I have incurred costs for structural modifications to my principal residence that exceed $2 000 | [ ], or | |
| (iii) | I have purchased my principal residence with structural modifications completed by a previous owner that meet my disability needs and those modifications have a value that exceeds $2 000; | [ ]. | |
| (c) | The nature of the physical assistance or structural modifications is as follows: | ||
| ........................................................................................................................................................ | |||
| ........................................................................................................................................................ | |||
| ......................................................................................................................................................... | |||
| (d) | I understand that I must retain the original receipts and documentation supporting the costs referred to in paragraph (b) (i) and (ii) for a period of 6 years and must provide those receipts and documentation on request by my municipal or provincial tax collector or by the Home Owner Grant Administration Branch. | ||
| ............................................................ (Date) | ............................................................ (Signature of Property Owner) |
| ............................................................ (Address) |
IT IS AN OFFENCE (SUBJECT TO A PENALTY OF UP TO $10000)
TO MAKE A FALSE APPLICATION FOR THE HOME OWNER GRANT.
INSTRUCTIONS TO PROPERTY OWNER
1 If you are a property owner and have a permanent disability, or you are the spouse or relative of a person with a permanent disability who resides in your principal residence, you may be eligible for an additional grant under Schedule 2 of the Home Owner Grant Act.
Note: "Relative" means a child, grandchild, brother, sister, parent, step-parent or grandparent of the person with disabilities or a person who stands in place of a parent to the person with disabilities.
2 To be eligible to receive the additional grant, you must have original receipts and documentation showing that in order to manage normal daily functioning in the principal residence you, on your own behalf or on behalf of your relative or spouse,
(a) are incurring costs for physical assistance in your principal residence that exceed $150 per month, or
(b) have incurred costs for structural modifications to your principal residence that exceed an aggregate of $2 000.
3 If a provincial or federal government agency or private insurer covers the costs for the physical assistance or structural modifications through the provision of benefits or payments (for example, workers compensation benefits, Insurance Corporation of British Columbia payments, or Canada Pension Plan disability benefits), the costs incurred are not eligible costs under the Home Owner Grant Regulation.
4 To apply, you must submit a certificate in Form B. Once a medical doctor has completed Part A in respect of the person with disabilities and you have completed Part B, forward the certificate to your municipal or provincial tax collector, along with your application for the Home Owner Grant, before the tax due date in the first year in which you apply for the additional grant.
GENERAL INTERPRETATION GUIDELINES
The following guidelines should be considered by physicians when providing information about a patient in Part A and by owners when completing Part B:
1 The intent of section 6 of the Home Owner Grant Regulation is to allow a home owner an additional grant under Schedule 2 of the Home Owner Grant Act if either the owner has a permanent disability or the owner is the spouse or relative of a person with a permanent disability who resides in the owner's principal residence and that person requires physical assistance or structural modifications to the home in order to manage normal daily functioning in the principal residence.
2 The disability must be of a permanent nature and there must be no remedial therapy available to the individual which would significantly lessen the disability.
3 A person does not necessarily qualify if he or she is in receipt of a disability pension or workers compensation benefits.
4 "Physical assistance" means regular and extensive supervision or care that is necessary for the person with disabilities to manage normal daily functioning in their principal residence (for example, meal preparation, assistance with personal care or hygiene) but does not include assistance for activities outside the principal residence.
5 "Structural modifications" means structural changes to the principal residence that are necessary for the person with disabilities to manage normal daily functioning in the principal residence (for example, access ramps, widening of doorways, installation of an elevator or other lifting device).