Definitions

1   In this Part:

"council" means the council of the municipality;

"exemption agreement" means an agreement under section 2 (7);

"exemption bylaw" means a bylaw under section 2 (4);

"exemption certificate" means a tax exemption certificate issued under section 2 (8);

"municipality" means the City of Richmond;

"school tax" has the same meaning as in section 1 (1) of the School Act;

"school tax exemption", in respect of a parcel of land, means the exemption from taxation under the School Act in respect of the parcel as provided for in section 6 of this Act.

Permissive tax exemption — City of Richmond

2   (1) The council may provide tax exemptions in relation to land in accordance with this section.

(2) The council may not provide a tax exemption under this section for a taxation year after 2016.

(3) For a tax exemption under this section to apply to a particular parcel of land for a taxation year,

(a) the land must

(i) be in that portion, designated by regulation, of the area known as the Richmond City Centre, as specified in the Richmond Official Community Plan Bylaw 7100 Amendment Bylaw 8383, Schedule 2.10 — City Centre Area Plan, adopted by the council on September 14, 2009,

(ii) be classified only as class 5 or 6 property under the Assessment Act for the purposes of taxation for the taxation year, and

(iii) have an assessed value on the revised assessment roll for the 2011 taxation year that has increased by an amount equal to or more than the greater of 100% or a prescribed percentage from the assessed value for that land on the revised assessment roll for the 2005 taxation year,

(b) the exemption must be in accordance with an exemption bylaw,

(c) an exemption agreement must apply to the parcel, and

(d) an exemption certificate for the parcel must have been issued under subsection (8).

(4) A tax exemption program must be established by a bylaw that includes the following:

(a) a description of the reasons for and objectives of the program;

(b) a description of how the program is intended to accomplish the objectives;

(c) a description of the kinds of land, or related activities or circumstances, that will be eligible for tax exemptions under the program;

(d) the extent of the tax exemptions available;

(e) the amounts of tax exemptions, expressed as a percentage of assessed value of land, that may be provided under the bylaw, by specifying percentages or by establishing formulas by which the percentages are to be determined, or both;

(f) the maximum term of a tax exemption that may be provided under the bylaw.

(5) An exemption bylaw

(a) may include other provisions the council considers advisable respecting the program, including, without limitation,

(i) the requirements that must be met before an exemption certificate may be issued,

(ii) conditions that must be included in an exemption certificate, and

(iii) provision for a recapture amount in respect of a taxation year that must be paid to the municipality if the conditions specified in the exemption certificate are not met or the exemption certificate is cancelled, and

(b) may be different for

(i) different classes of land, as established by the bylaw,

(ii) different activities and circumstances related to land or its uses, as established by the bylaw, and

(iii) different uses as established by a zoning bylaw.

(6) An exemption bylaw may be adopted only after

(a) notice of the proposed bylaw has been given in accordance with section 5 (2), and

(b) the council has considered the bylaw in conjunction with the objectives and policies set out under section 165 (3.1) (c) [use of permissive tax exemptions] of the Community Charter in its financial plan.

(7) The council may enter into an agreement with the owner of a parcel of land respecting

(a) the provision of a tax exemption under this section,

(b) any requirements that must be met before an exemption certificate is issued, and

(c) any conditions on which the tax exemption is to be provided.

(8) Once

(a) all requirements established in the exemption bylaw, and

(b) any additional requirements established in the exemption agreement

have been met, a tax exemption certificate must be issued for the parcel of land in accordance with the exemption agreement.

(9) An exemption certificate must specify the following in accordance with the exemption bylaw and the exemption agreement:

(a) the extent of the tax exemption;

(b) the amount of the tax exemption, expressed as a percentage of assessed value of the land, or the formula for determining the percentage;

(c) the term of the tax exemption;

(d) if applicable, the conditions on which the tax exemption is provided;

(e) if applicable, that a recapture amount is payable in respect of a taxation year if the conditions specified in the exemption certificate are not met or the exemption certificate is cancelled, and how that amount is to be determined.

(10) So long as an exemption certificate has not been cancelled, the land subject to the exemption certificate is exempt from taxation under section 197 (1) (a) [municipal property taxes] of the Community Charter as provided in the exemption certificate.

(11) The council may cancel an exemption certificate

(a) on the request of the owner of the land, or

(b) if any of the conditions specified in the exemption certificate are not met.

(12) An exemption certificate or cancellation does not apply to taxation in a taxation year unless the exemption certificate is issued or cancelled, as applicable, on or before October 31 in the preceding year.

(13) The designated municipal officer must

(a) provide to the relevant assessor a copy of an exemption certificate as soon as practicable after it is issued, and

(b) if applicable, notify that assessor as soon as practicable after an exemption certificate is cancelled.

(14) The authority to provide a tax exemption under this section is not subject to section 25 (1) [prohibition against assistance to business] of the Community Charter.

Requirement to issue exemption certificate before October 31, 2011

3   Despite section 2, an exemption certificate may not be issued after October 31, 2011 unless at least one exemption certificate is issued on or before that date in respect of any parcel of land.

Notice to lessees

4   If an exemption certificate has been issued in respect of a parcel of land and the owner of the parcel has received an assessment notice for that parcel under the Assessment Act, the owner must promptly deliver a copy of the notice and of the exemption certificate to each lessee of any portion of the parcel.

Application of the Community Charter

5   (1) For the purposes of section 98 (2) (b) [annual municipal report] of the Community Charter, a tax exemption provided under section 2 of this Act is deemed to be a tax exemption provided under Division 7 [Permissive Tax Exemptions] of Part 7 [Municipal Revenue] of that Act.

(2) Section 227 [notice of permissive tax exemptions] of the Community Charter applies in relation to a proposed exemption bylaw as if the proposed exemption bylaw were a bylaw under section 226 (4) [revitalization program bylaw] of that Act.

School tax exemptions

6   (1) Land that is exempt from taxation under section 2 for a taxation year is, subject to this section and the regulations, exempt from taxation under the School Act for the taxation year as provided under subsection (2).

(2) In relation to the exemption under subsection (1), the percentage of the assessed value of the land that is exempt is the lesser of the following:

(a) 40% of the assessed value of the land;

(b) the percentage of the assessed value of the land that, under section 2 of this Act, is exempt from taxation under section 197 (1) (a) of the Community Charter.

(3) If a person must pay a recapture amount referred to in section 2 to the municipality in respect of a parcel of land for a taxation year, by the same time that the recapture amount is due, the person must pay to the government in respect of the school tax exemption for the parcel for the taxation year the amount determined by the following formula:

amount	=
			A		× [D − E]
			(B − C)

(4) The amount payable under subsection (3) and any interest, calculated at the rate and in the manner prescribed, on that amount is a debt due by the person to the government and the debt may be recovered by the government in any court of competent jurisdiction.

(5) If a person must pay a recapture amount referred to in section 2 to the municipality in respect of a parcel of land for a taxation year, the municipality must give notice to the minister charged with the administration of the Financial Administration Act as soon as practicable after the obligation to pay the recapture amount arises.

(6) Land that is exempt from taxation under section 2 for a taxation year is not, by reason of that exemption, exempt under

(a) section 131 (1) of the School Act, or

(b) any other enactment that applies section 131 (1) of the School Act.

Power to make regulations

7   (1) For the purposes of this Part, the Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) for the purposes of section 2 (3) (a) (i), designating a portion of the area referred to in that section;

(b) prescribing a percentage for the purposes of section 2 (3) (a) (iii);

(c) setting conditions or limitations on the provision of school tax exemptions;

(d) providing that land is not exempt under section 6 (1) in specified circumstances, which may be different for different classes of land defined by the regulation;

(e) providing that section 6 (1) does not apply in respect of a specified parcel of land or class of land defined by the regulation;

(f) providing that section 6 (1) does not apply to a taxation year;

(g) prescribing interest rates and the manner of calculating interest for the purposes of section 6 (4).

Repealed

8   [Repealed 2015-23-22.]

Regional district services to Nisg̱a'a Lands

9   (1) In this section, "regional district" means the Kitimat-Stikine Regional District.

(2) The following provisions of the Local Government Act do not apply in relation to the provision of services on Nisg̱a'a Lands by the regional district:

(a) section 803 (1) (a) and (b);

(b) section 804.3 (1) and (5).

(3) The regional district may enter into an agreement with the Nisg̱a'a Nation setting out the agreement of the parties in relation to the cost of services provided by the regional district on Nisg̱a'a Lands and the delivery of requisitions to the Nisg̱a'a Nation in relation to those costs.

(4) An agreement under subsection (3) is to include the following terms:

(a) for the purposes of apportioning the costs of services, Nisg̱a'a Lands do not form part of Electoral Area "A" and are to be treated as a separate participating area;

(b) the costs of providing the services referred to in section 800 (2) (a) and (b) of the Local Government Act are to be apportioned among all participating areas on the basis of the converted value of land and improvements in the service area;

(c) a requisition from the regional district to the Nisg̱a'a Nation is to be sent on or before April 10 in each year.

(5) For the purposes of the application of section 803.1 (6) of the Local Government Act to the regional district, the reference in that section to "the costs that are to be recovered by means of property value taxes" includes any amount requisitioned in relation to the service from the Nisg̱a'a Nation under an agreement under subsection (3) of this section.

(6) For the purposes of section 804.2 of the Local Government Act, Nisg̱a'a Lands are a participating area of the regional district.

(7) For certainty, nothing in this section limits any provision of the Nisg̱a'a Final Agreement Act.

Local Government Act — validation of reclassification

10   (1) In this section:

"municipality" means the City of Maple Ridge;

"specified provision" means section 18 of the Local Government Act as it read immediately before its amendment by section 18 of the Miscellaneous Statutes Amendment Act, 2015;

"validation period" means the period beginning on September 12, 2014 and ending on the date this section comes into force.

(2) Despite the specified provision, the reclassification of the District of Maple Ridge as a city is conclusively deemed to have been validly done.

(3) All things done by the municipality during the validation period that would have been validly done had section 18 of the Miscellaneous Statutes Amendment Act, 2015 been in force on September 12, 2014 when the municipality was reclassified as a city are conclusively deemed to have been validly done.

(4) All proceedings, including any election proceedings, in relation to the municipality that were carried out during the validation period that would have been validly carried out had section 18 of the Miscellaneous Statutes Amendment Act, 2015 been in force on September 12, 2014 when the municipality was reclassified as a city are conclusively deemed to have been validly carried out.

(5) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter because it makes no specific reference to that matter.

Port Edward tax agreement

11   (1) In this section:

"class 4 property" means land, or land and improvements, classified as class 4 property under the Assessment Act;

"inspector" means the inspector of municipalities appointed under the Local Government Act;

"LNG" means liquefied natural gas;

"LNG activities" means the following activities:

(a) the construction of an LNG facility;

(b) activities that are undertaken at an LNG facility, including

(i) the acquisition, processing, storage and disposal of natural gas, and

(ii) the production of LNG;

"LNG facility" means a facility that processes natural gas and produces LNG;

"municipality" means the District of Port Edward;

"PNW" means Pacific NorthWest LNG Limited Partnership or its general partner Pacific NorthWest LNG Ltd. and their successors and assignees;

"PNW properties" means the following properties:

(a) the property with the following legal description:
Parcel Identifier: 017-006-813 - District Lot 501 Range 5 Coast District;

(b) a property

(i) that is a class 4 property,

(ii) that is located within the boundaries of the municipality,

(iii) that is used primarily for LNG activities, and

(iv) to which one of the following applies:

(A) the property is owned by PNW;

(B) the property is owned by PNW and leased to a third party;

(C) the property is leased by PNW;

(D) the property is leased by PNW and PNW has assigned the lease to a third party.

(2) The municipality may enter into an agreement with PNW for a term of up to 25 years that does one or both of the following:

(a) sets or establishes an amount to be used to determine the tax rate to be applied to the PNW properties for each year;

(b) establishes a formula to determine an amount to be used to determine the tax rate to be applied to the PNW properties for each year.

(3) If the municipality and PNW enter into an agreement under subsection (2), the municipality

(a) must provide the inspector with a copy of

(i) the agreement within 30 days of the execution of the agreement, and

(ii) any amendment, extension or renewal of the agreement within 30 days of the execution of the amendment, extension or renewal,

(b) must establish by bylaw under section 197 (1) [annual property tax bylaw] of the Community Charter a tax rate that is based on the amount set or established in accordance with the terms of the agreement, and

(c) despite section 197 (3) and (4) of the Community Charter, may establish by bylaw under section 197 (1) of the Community Charter tax rates for the PNW properties different from tax rates of other class 4 property within the municipality.

(4) If the municipality and PNW enter into an agreement under subsection (2),

(a) section 25 (1) (a) [general prohibition against assistance to business and exceptions] of the Community Charter does not apply in respect of the terms of the agreement,

(b) a regulation made under section 199 [property tax rates regulations] of the Community Charter does not apply in respect of the PNW properties,

(c) the PNW properties cannot be designated as designated port land under section 20.3 [special valuation rules for designated port land] of the Assessment Act while the agreement is in effect, and

(d) the Ports Property Tax Act does not apply in respect of the PNW properties while the agreement is in effect.

(5) The municipality may exercise the power under subsection (2), and must comply with subsections (3) and (4), even if the effect is to limit or eliminate the legislative powers of the municipality's council in relation to the imposition of taxes.

Repealed

12-24   [Repealed 2022-26-6.]

Repealed

25   [Repealed 2011-14-25 (4).]

Definitions

26   In this Division:

"parcel tax" has the same meaning as in section 1 of the Schedule in the Community Charter;

"parcel tax roll review panel" has the same meaning as in section 1 of the Schedule in the Community Charter;

"regional district" means the Fraser Valley Regional District;

"regional district bylaws" means the following bylaws of the regional district:

(a) Fraser Valley Regional District Cultus Lake Integrated Water Supply and Distribution System Service Area Parcel Tax Bylaw No. 1417, 2017;

(b) Fraser Valley Regional District Cultus Lake Integrated Water Supply and Distribution Capital Construction Service Area Parcel Tax Bylaw No. 1447, 2017;

(c) Fraser Valley Regional District Lake Errock Water System Capital Construction Service Area Parcel Tax Establishment Bylaw No. 1496, 2018;

(d) Fraser Valley Regional District South Cultus Lake Sewage Treatment Service Area Parcel Tax Establishment Bylaw No. 1497, 2018;

(e) Fraser Valley Regional District Popkum Sewer Service Area Parcel Tax Establishment Bylaw No. 1498, 2018;

(f) Fraser Valley Regional District Popkum Sewer Parcel Tax Establishment Bylaw No. 1574, 2020;

"specified taxation year" means any of the 2017, 2018, 2019 and 2020 taxation years.

Fraser Valley Regional District parcel tax validation — content of bylaw no. 1417, 2017

27   (1) Despite section 200 [parcel tax bylaw] of the Community Charter, and despite any decision of a court to the contrary made before or after this section comes into force,

(a) a parcel tax imposed in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 is conclusively deemed to have been validly imposed,

(b) a parcel tax collected in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 is conclusively deemed to have been validly collected, and

(c) all things done in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 in relation to the imposition and collection of parcel taxes that would have been validly done had the board included in the bylaw the information required by section 200 (2) (c) of the Community Charter to be included are conclusively deemed to have been validly done.

(2) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.

Fraser Valley Regional District parcel tax validation — procedures for regional district bylaws

28   (1) Despite section 204 [parcel tax roll review panel] of the Community Charter, and despite any decision of a court to the contrary made before or after this section comes into force,

(a) a parcel tax imposed in respect of a specified taxation year under any of the regional district bylaws is conclusively deemed to have been validly imposed,

(b) a parcel tax collected in respect of a specified taxation year under any of the regional district bylaws is conclusively deemed to have been validly collected, and

(c) all things done in respect of a specified taxation year under any of the regional district bylaws in relation to the imposition and collection of parcel taxes that would have been validly done had the board of the regional district established a parcel tax roll review panel and taken all of the steps set out in sections 204 to 206 of the Community Charter are conclusively deemed to have been validly done.

(2) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.

Fraser Valley Regional District parcel tax roll review panel — specified taxation years

29   (1) The board of the regional district must, as soon as practicable,

(a) appoint at least 3 persons as the members of a parcel tax roll review panel in respect of taxes imposed for the specified taxation years under the regional district bylaws,

(b) establish the time and place for the sitting of the panel, and

(c) have advance notice of the time and place published in accordance with section 94 [requirements for public notice] of the Community Charter.

(2) At least 14 days before the date set for the sitting of the parcel tax roll review panel, the regional district must mail to the owner of every parcel of land that was taxed for a specified taxation year under any of the regional district bylaws a notice stating

(a) the service in relation to which the parcel tax was imposed,

(b) the taxable area or the taxable frontage, if applicable,

(c) the time and place of the first sitting of the panel, and

(d) that the parcel tax roll is available for inspection at the regional district office during its regular office hours.

(3) Sections 205 to 207 and 209 of the Community Charter apply in relation to the parcel tax roll review panel established under this section and complaints before the panel in respect of taxes imposed under any of the regional district bylaws for any of the specified taxation years.

(4) If the parcel tax roll review panel established under this section directs the correction of the parcel tax roll in relation to any matter referred to in section 205 (1) of the Community Charter in respect of taxes imposed under any of the regional district bylaws for a specified taxation year, the board of the regional district must, as soon as practicable, refund the amount of the parcel tax paid for the specified taxation year and section 239 of the Community Charter applies to the refund.

(5) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.

Fraser Valley Regional District parcel tax roll review panel — 2021 and subsequent taxation years

30   (1) Despite the requirements in section 204 (1) of the Community Charter, the board of the regional district may requisition, for the 2021 taxation year and subsequent taxation years, that a parcel tax be imposed under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26.

(2) The board of the regional district must, in respect of taxes imposed for the 2021 taxation year under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26, establish a parcel tax roll review panel, and Division 4 of Part 7 of the Community Charter applies to the panel.

(3) If the board of the regional district establishes a parcel tax roll review panel in respect of taxes imposed for any taxation year subsequent to the 2021 taxation year under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26, Division 4 of Part 7 of the Community Charter applies to the panel.

Definitions

31   In this Part:

"City of Vancouver" means the city as defined in section 2 of the Vancouver Charter;

"council" means a council as defined in section 1 of the Schedule to the Community Charter;

"Greater Vancouver Sewerage and Drainage District" means the Corporation as defined in section 2 of the Greater Vancouver Sewerage and Drainage District Act;

"Greater Vancouver Water District" means the Corporation as defined in section 2 of the Greater Vancouver Water District Act;

"improvement district" means an improvement district as defined in section 1 of the Schedule to the Local Government Act;

"item 16" means item 16 of Schedule 2 to the COVID-19 Related Measures Act as the item read immediately before its repeal;

"local authority" means a local authority as defined in section 1 of the Schedule to the Community Charter;

"municipality" means a municipality as defined in section 1 of the Schedule to the Community Charter;

"regional district" means a regional district as defined in section 1 of the Schedule to the Local Government Act;

"Vancouver council" means the Council as defined in section 2 of the Vancouver Charter.

Reserve fund borrowing — municipalities

32   (1) This section applies to a municipality that, during the 2020 calendar year, borrowed from a reserve fund established under section 188 [establishment of reserve funds] of the Community Charter in accordance with section 3 (1) of item 16.

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the municipality as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite section 189 [use of money in reserve funds] of the Community Charter.

Reserve fund borrowing — regional districts

33   (1) This section applies to a regional district that, during the 2020 calendar year, borrowed from a reserve fund established under section 377 [financial management: application of Community Charter] of the Local Government Act in accordance with section 4 (1) of item 16.

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the regional district as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite section 377 of the Local Government Act.

Reserve fund borrowing — improvement districts

34   (1) This section applies to an improvement district that, during the 2020 calendar year, borrowed from a reserve fund established under section 706 [renewal of works and related reserve funds] of the Local Government Act in accordance with section 5 (1) of item 16.

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the improvement district as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite section 706 of the Local Government Act.

Reserve fund borrowing — City of Vancouver

35   (1) This section applies to the City of Vancouver in respect of money that the city, during the 2020 calendar year, borrowed from a reserve fund established under the following sections of the Vancouver Charter in accordance with section 6 (1) of item 16:

(a) section 193D (5) (d) and (8) [single room accommodation permits];

(b) section 201A [property acquisition fund];

(c) section 306 (7) to (9) [reserve fund for off-street parking and other transportation infrastructure];

(d) section 523D (16) to (17.1) [development cost levies].

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the City of Vancouver as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite the following provisions of the Vancouver Charter:

(a) section 193D (5) (d) and (8);

(b) section 201A;

(c) section 306 (7) to (9);

(d) section 523D (16) to (17.1).

Reserve fund borrowing — Greater Vancouver Sewerage and Drainage District

36   (1) This section applies to the Greater Vancouver Sewerage and Drainage District in respect of money that the district, during the 2020 calendar year, borrowed from a reserve fund established under section 34.1 [reserve and special reserve funds] of the Greater Vancouver Sewerage and Drainage District Act in accordance with section 7 (1) of item 16.

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the Greater Vancouver Sewerage and Drainage District as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite section 34.1 of the Greater Vancouver Sewerage and Drainage District Act.

Reserve fund borrowing — Greater Vancouver Water District

37   (1) This section applies to the Greater Vancouver Water District in respect of money that the district, during the 2020 calendar year, borrowed from a reserve fund established under section 57.1 [reserve funds] of the Greater Vancouver Water District Act in accordance with section 8 (1) of item 16.

(2) The money borrowed in accordance with subsection (1)

(a) must be repaid to the fund from which it was borrowed on or before December 31, 2025, and

(b) need not be repaid with interest.

(3) Any outstanding money that remains unpaid on December 31, 2025 must be added to the 2026 financial plan, budget or estimates, as applicable, of the Greater Vancouver Water District as a cash transfer to reserves, plus a penalty equal to 5% of the debt outstanding as at December 31, 2025.

(4) This section applies despite section 57.1 of the Greater Vancouver Water District Act.

Power to make regulations

38   (1) For the purposes of this Division, the Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) modifying the date specified in section 32 (2) (a), 33 (2) (a), 34 (2) (a), 35 (2) (a), 36 (2) (a) or 37 (2) (a) [repayment deadline];

(b) waiving the 5% penalty incurred under section 32 (3), 33 (3), 34 (3), 35 (3), 36 (3) or 37 (3) [penalty for outstanding debt].

(3) Regulations under subsection (2) may be different for different local authorities or classes of local authorities.

Extension of borrowing — municipalities

39   (1) Debt incurred by a municipality borrowing money in anticipation of revenue in 2020 in accordance with section 177 [revenue anticipation borrowing] of the Community Charter must be repaid on or before the earlier of the following dates:

(a) the date when the anticipated revenue for which the borrowing was authorized is received;

(b) December 31, 2021.

(2) The amount of any outstanding debt from 2020 that remains unpaid in 2021 under subsection (1) does not limit, and need not be included in the calculation of, the maximum allowable amount of borrowing in anticipation of revenue in 2021 in respect of the municipality.

(3) This section applies despite section 177 of the Community Charter.

Extension of borrowing — regional districts

40   (1) Debt incurred by a regional district borrowing money in anticipation of revenue in 2020 in accordance with section 404 [revenue anticipation borrowing] of the Local Government Act must be repaid on or before the earlier of the following dates:

(a) the date when the anticipated revenue for which the borrowing was authorized is received;

(b) December 31, 2021.

(2) The amount of any outstanding debt from 2020 that remains unpaid in 2021 under subsection (1) does not limit the maximum allowable amount of borrowing in anticipation of revenue in 2021 in respect of the regional district.

(3) This section applies despite section 404 of the Local Government Act.

Extension of borrowing — City of Vancouver

41   (1) Debt incurred by the City of Vancouver borrowing a sum of money in anticipation of revenue in 2020 in accordance with section 263 [borrowing pending collection of real-property taxes] of the Vancouver Charter must be repaid on or before the earlier of the following dates:

(a) the date when the anticipated revenue for which the borrowing was authorized is received;

(b) December 31, 2021.

(2) The amount of any outstanding debt from 2020 that remains unpaid in 2021 under subsection (1) does not limit, and need not be included in the calculation of, the maximum allowable amount of borrowing in anticipation of revenue in 2021.

(3) This section applies despite section 263 of the Vancouver Charter.

Extension of borrowing — Greater Vancouver Sewerage and Drainage District

42   (1) Debt incurred by the Greater Vancouver Sewerage and Drainage District borrowing a sum of money in anticipation of revenue in 2020 in accordance with section 35 [borrowing in anticipation of revenue] of the Greater Vancouver Sewerage and Drainage District Act must be repaid on or before the earlier of the following dates:

(a) the date when the anticipated revenue for which the borrowing was authorized is received;

(b) December 31, 2021.

(2) The amount of any outstanding debt from 2020 that remains unpaid in 2021 under subsection (1) does not limit the maximum allowable amount of borrowing in anticipation of revenue in 2021.

(3) This section applies despite section 35 of the Greater Vancouver Sewerage and Drainage District Act.

Extension of borrowing — Greater Vancouver Water District

43   (1) Debt incurred by the Greater Vancouver Water District borrowing a sum of money in anticipation of revenue in 2020 in accordance with section 58 [borrowing in anticipation of revenue] of the Greater Vancouver Water District Act must be repaid on or before the earlier of the following dates:

(a) the date when the anticipated revenue for which the borrowing was authorized is received;

(b) December 31, 2021.

(2) The amount of any outstanding debt from 2020 that remains unpaid in 2021 under subsection (1) does not limit the maximum allowable amount of borrowing in anticipation of revenue in 2021.

(3) This section applies despite section 58 of the Greater Vancouver Water District Act.

Power to make regulations

44   (1) For the purposes of this Division, the Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations modifying the date specified in section 39 (1) (b), 40 (1) (b), 41 (1) (b), 42 (1) (b) or 43 (1) (b) [repayment deadline].

(3) Regulations under subsection (2) may be different for different local authorities or classes of local authorities.

Deferral of tax sale — municipalities

45   (1) If a council of a municipality adopted a bylaw in accordance with section 15 (1) of item 16 deferring the annual tax sale, provided for under Division 7 [Annual Municipal Tax Sale] of Part 16 [Municipal Provisions] of the Local Government Act, for 2020,

(a) the annual tax sale for the municipality for 2020 is deferred to September 27, 2021, and

(b) for certainty, any taxes that are delinquent, as described in section 246 (1) of the Community Charter, remain delinquent for 2021, with interest charges that are carried under that Act.

(2) This section applies despite Division 7 of Part 16 of the Local Government Act.

Deferral of tax sale — City of Vancouver

46   (1) The annual tax sale for the City of Vancouver for 2020 is deferred to November 10, 2021, in accordance with By-Law No. 12730, adopted by Vancouver council on July 7, 2020.

(2) For certainty, any taxes that are delinquent, as described in section 407 [further warning of tax sale] of the Vancouver Charter, remain delinquent for 2021, with interest charges that are carried under that Act.

(3) This section applies despite Part XX [Real-Property Taxation] of the Vancouver Charter.

Deferral of tax sale — improvement districts

47   (1) In this section, "deferral date" means, as applicable,

(a) a date specified for the annual tax sale by a bylaw made under section 17 (2) of item 16, or

(b) September 27, 2021, if no date is specified in a bylaw referred to in paragraph (a).

(2) If an improvement district board adopted a bylaw in accordance with section 17 (2) of item 16 deferring the annual tax sale for 2020 until the deferral date,

(a) the annual tax sale for the improvement district for 2020 is deferred to the deferral date, and

(b) for certainty, any taxes that remain owing, as described in section 718 (1) (a) [tax sale for recovery of taxes] of the Local Government Act, continue to remain owing for 2021, with interest charges that are carried under that Act.

(3) This section applies despite Division 6 [Tax Sales] of Part 17 [Improvement Districts] of the Local Government Act.

Extension of redemption period — municipalities

48   (1) If a council of a municipality adopted a bylaw in accordance with section 18 (1) of item 16 extending the expiration of the redemption period for all properties that have a redemption period ending in 2020, the expiration of the redemption period for the municipality is extended to September 27, 2021.

(2) This section applies despite Division 7 [Annual Municipal Tax Sale] of Part 16 [Municipal Provisions] of the Local Government Act.

Dissolution of municipality

49   (1) Despite section 38 [dissolution of municipality] of the Local Government Act, the Lieutenant Governor in Council may, by order, revoke the letters patent incorporating the Jumbo Glacier Mountain Resort Municipality.

(2) On the revocation of the letters patent under subsection (1),

(a) the municipality is dissolved,

(b) the appointments of individuals as members of the municipal council of the municipality are revoked,

(c) the advisory bodies established by the municipality are dissolved,

(d) the appointment by the municipality of a municipal director or alternate director to the board of the Regional District of East Kootenay is revoked, and

(e) the municipality is no longer a member of the Regional District of East Kootenay.

Transfer of property, obligations and liabilities

50   (1) Subject to subsection (2), on the dissolution of the Jumbo Glacier Mountain Resort Municipality under section 49 of this Act,

(a) all of the municipality's rights, property and assets vest in the Provincial government, and

(b) all of the debts, obligations and liabilities of the municipality are transferred to the Provincial government.

(2) The Lieutenant Governor in Council may, by letters patent,

(a) transfer to and vest in the Regional District of East Kootenay any of the rights, property or assets of the municipality,

(b) transfer to and declare as assumed by the Regional District of East Kootenay any of the debts, obligations or liabilities of the municipality, and

(c) deem a reference to the dissolved municipality in any commercial paper, lease, licence, permit or other contract, instrument or document to be a reference to the Regional District of East Kootenay.

Transfer is not default

51   Despite any provision to the contrary in any document, including, without limitation, any commercial paper, lease, licence, permit, contract or instrument, the transfer to the Provincial government of a right, property, asset, debt, obligation or liability under section 50 does not constitute a breach or contravention of, or an event of default under, or confer a right to terminate the document, and, without limiting this, does not entitle any person who has an interest in the right, property, asset, debt, obligation or liability to claim any damages, compensation or other remedy.

Transfer of service jurisdiction

52   On the dissolution of the Jumbo Glacier Mountain Resort Municipality under section 49 of this Act, the Lieutenant Governor in Council may, by letters patent, transfer to the Regional District of East Kootenay the jurisdiction for the services that were transferred by letters patent from the regional district to the municipality on February 19, 2013.

Bylaws

53   (1) On the dissolution of the Jumbo Glacier Mountain Resort Municipality under section 49 of this Act, the Lieutenant Governor in Council may, by letters patent,

(a) repeal any bylaws or resolutions of the municipality, or

(b) continue in force any bylaws or resolutions of the municipality as bylaws or resolutions of the Regional District of East Kootenay.

(2) The letters patent under subsection (1) (b) may

(a) continue the bylaws or resolutions in force until those bylaws or resolutions are amended or repealed by the regional district, or

(b) require the regional district to amend or repeal by a specified date a bylaw or resolution continued by the letters patent.

Zoning

54   (1) In this section, "former municipality" means the area where the Jumbo Glacier Mountain Resort Municipality was located immediately before its dissolution under section 49 of this Act.

(2) As soon as practicable after the repeal of the official community plan bylaw for the Jumbo Glacier Mountain Resort Municipality, the Regional District of East Kootenay must, by bylaw under section 479 [zoning bylaws] of the Local Government Act, specify the zone that contains the former municipality and adjust the boundaries of that zone.

Transitional regulations

55   (1) The Lieutenant Governor in Council may, by letters patent or by regulation, make provisions considered necessary or advisable for the purpose of more effectively bringing this Division into operation and to remedy or avoid any transitional difficulties encountered in doing so.

(2) If there is a conflict between letters patent or a regulation under this section and an enactment, the letters patent or regulation under this section prevails.

Definitions

56   In this Division:

"council" means the council of The Corporation of the Village of Lytton;

"legislated requirement" means a requirement or condition established by an enactment, other than a regulation under section 59, in relation to adopting a bylaw;

"municipality" means The Corporation of the Village of Lytton;

"specified bylaw" means a bylaw of the council that was in force on June 30, 2021 and in respect of which the official record is lost, in whole or in part, as a result of fire.

Validation of Lytton bylaws

57   (1) In this section, "validation period" means the period beginning on June 30, 2021 and ending on either June 30, 2031 or, if the Lieutenant Governor in Council prescribes an earlier date, the prescribed date.

(2) A bylaw of the council that is adopted during the validation period and that repeals, or repeals and replaces, a specified bylaw is conclusively deemed to have been validly adopted in the circumstances set out in subsection (3).

(3) For the purposes of subsection (2), the circumstances are as follows:

(a) if a legislated requirement applies in relation to adopting the bylaw,

(i) the council has complied with the legislated requirement,

(ii) an exception to the legislated requirement has been provided in a regulation under section 59 and the council has complied with any term or condition established by the regulation regarding the exception, or

(iii) a modification of the legislated requirement has been provided in a regulation under section 59 and the council has complied with the legislated requirement as modified and with any term or condition established by the regulation regarding the modification;

(b) if a regulation under section 59 establishes a requirement or condition to operate in place of or as an alternative to a legislated requirement that applies in relation to adopting the bylaw, the council has complied with the requirement or condition established by the regulation.

(4) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.

Not in force

58   [Not in force.]

Power to make regulations

59   (1) For the purposes of this Division, the Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1) and despite any other enactment, the Lieutenant Governor in Council may make regulations as follows:

(a) providing the council with an exception to or a modification of a legislated requirement;

(b) establishing terms or conditions regarding an exception or modification under paragraph (a);

(c) establishing, for the council, a requirement or condition that operates in place of or as an alternative to a legislated requirement;

(d) respecting any other matter for which regulations are contemplated by this Division.

(3) A regulation under subsection (2) may be different for different bylaws or classes of bylaws.

(4) A regulation under subsection (2) (a), (b) or (c) may be made retroactive to June 30, 2021 or a later date and, if made retroactive, is deemed to have come into force on the specified date.

Definitions

60   In this Division:

"council" means a council as defined in section 1 of the Schedule to the Community Charter;

"local government body" means any of the following:

(a) a commission established by a council under section 143 of the Community Charter;

(b) a parcel tax roll review panel;

(c) a board of variance established by a local government under Division 15 of Part 14 of the Local Government Act;

(d) an advisory body established by a council under the Community Charter;

(e) a body that under the Community Charter or another Act may exercise the powers of a municipality or council;

(f) a local community commission under section 243 of the Local Government Act;

(g) a commission established under section 263 (1) (g) of the Local Government Act;

(h) an intergovernmental advisory committee established under section 450 of the Local Government Act;

(i) an advisory planning commission established under section 461 of the Local Government Act;

(j) a public auditorium or museum board or commission under section 204A of the Vancouver Charter;

(k) the Building Board of Appeal under section 306B of the Vancouver Charter;

(l) the Board of Variance under section 572 of the Vancouver Charter;

(m) a heritage commission under section 581 of the Vancouver Charter;

(n) a Court of Revision under the Vancouver Charter;

(o) another administrative body under the Vancouver Charter;

(p) an advisory committee, or other advisory body, established by Vancouver council under the Vancouver Charter or another Act;

"validation period" means the period beginning on September 29, 2021 and ending on the day before the date this section comes into force;

"Vancouver council" means the Council as defined in section 2 of the Vancouver Charter.

Validation of local government body meetings

61   (1) A meeting of a local government body that was conducted during the validation period by means of electronic or other communication facilities and that would otherwise have been validly conducted is conclusively deemed to have been validly conducted as if, at the time of the meeting, the conduct of the meeting by electronic or other communication facilities had been authorized under an enactment applicable to the local government body.

(2) All resolutions and decisions made and other actions taken by a local government body at a meeting referred to in subsection (1) and that would have been validly made or taken had this section been in force when they were made or taken are conclusively deemed to have been validly made or taken.

(3) All things done by a local government body in accordance with a resolution or decision referred to in subsection (2) and that would have been validly done had this section been in force when they were done are conclusively deemed to have been validly done.

(4) This section is retroactive to the extent necessary to give it full force and effect and must not be construed as lacking retroactive effect in relation to any matter because it makes no specific reference to that matter.