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This Act is current to September 8, 2021
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Home Owner Grant Act

[RSBC 1996] CHAPTER 194

Contents
Part 1Interpretation
1Definitions
1.1Interpretation
Part 2Grants and Supplements
2Grant for eligible residences
2.1Veterans supplement for eligible residences
3Grant for eligible apartments and housing units
4Grant for eligible land cooperative residences
5Grant for eligible multi dwelling leased parcel residences
5.1Extended absence from principal residence
5.2Additional requirements — extended absences
5.3Repayment — failure to resume occupancy of principal residence
5.4Obligation to provide information or records to grant administrator
6Renumbered
6.1Grants in relation to treaty lands and Nisa'a Lands
6.2Grant — subdivision apportionment
7Owner must pass on benefit of grant
7.1Veterans supplement for eligible occupants, spouses and relatives
7.2Limitations on grants and supplements
Part 3Administration
Division 1Grant Applications, Adjustments and Cancellations
8Grant application
9Late grant application
10Determination on grant application
10.1Adjustment of grant by grant administrator
10.2Cancellation of grant by grant administrator
10.3Adjustment of grant after assessment change
11Repealed
Division 2Payment and Other Dealings with Grants
12Reporting
12.1Payments to municipalities
13Inspection of municipal records
13.1Access to and disclosure of records
14Payment on grant approval
15How grants are to be applied by municipalities
15.1Alternative municipal tax collection schemes
16Renumbered
Division 3Audits, Repayment and Reviews
17Definition
17.1Audit powers
17.11Determination — not entitled to grant or supplement
17.12Repayment if not entitled
17.13Waiver or cancellation
17.14Owner must pass on benefit of refund
17.15Review by minister
17.16Interest
Division 4Recovery of Amounts Owing
17.17Amount to be collected as taxes
17.18Court proceedings to recover amount owing
17.19Summary proceedings
17.20Alternative remedies
17.21Attachment of funds
17.22Lien
17.23Notice of enforcement proceedings
17.24Limitation period
Part 4General
17.25Designation of grant administrator
17.26Delegation
17.27How and when documents are given by grant administrator
17.28Proof of compliance
17.29Proof of receipt
17.30How and when documents are given by minister
17.31When documents are filed with or given to grant administrator or minister
17.32Payment
17.33When payment is received
17.34Offence and penalty
18Power to make regulations
18.1Supplements
18.2Repealed
19Repealed
20-22Repealed
Schedule 1
Schedule 2
Schedule 3
Schedule 4

Part 1Interpretation

Definitions

1   In this Act:

"apartment" means a self-contained residential accommodation unit that

(a) has cooking, sleeping, bathroom and living room facilities, and

(b) is located in an apartment building;

"apartment building" means land that

(a) is, for a tax year, shown as a separate taxable parcel on a tax roll prepared by a collector for the tax year, and

(b) has on it a taxable improvement that is a building containing at least 2 apartments;

"applicable amount" means the amount prescribed under section 18 (2) (a) [power to make regulations];

"approved form" has the meaning given to it in section 18.1 (3.1) [supplements];

"assessed" means assessed under the Assessment Act;

"assessment" has the same meaning as in the Assessment Act;

"Canadian Forces" means the armed forces referred to in section 14 of the National Defence Act (Canada);

"collector" means,

(a) in relation to the City of Vancouver, the Collector of Taxes referred to in section 400 [tax roll] of the Vancouver Charter,

(b) in relation to a municipality other than the City of Vancouver, a collector as defined in section 1 [definitions] of the Schedule to the Community Charter, and

(c) in relation to an area of land outside the boundaries of a municipality, the Surveyor of Taxes as defined in section 1 [definitions] of the Taxation (Rural Area) Act;

"eligible apartment" means an apartment that is occupied by an eligible occupant

(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

(i) have a right to occupy an apartment in it, and

(ii) 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

(i) has a term of at least 99 years, and

(ii) provides that the lessee is to pay property taxes on the apartment building in the proportion that the value of the apartment bears to the value of the apartment building;

"eligible building" means

(a) an apartment building that contains eligible apartments,

(b) a housing cooperative building that is or contains an eligible housing unit, or

(c) a housing society building that is or contains an eligible housing unit;

"eligible housing unit" means a housing unit that is occupied by an eligible occupant;

"eligible land cooperative residence" means a portion of a land cooperative that has as an improvement a building that is

(a) assessed and taxed as an improvement in a tax year, and

(b) occupied as residential accommodation by an eligible occupant;

"eligible multi dwelling leased parcel residence" means a portion of a multi dwelling leased parcel that has as an improvement a building that is

(a) assessed and taxed as an improvement in a tax year, and

(b) occupied as residential accommodation by an eligible occupant;

"eligible occupant" means

(a) in relation to an apartment referred to in paragraph (a) of the definition of "eligible apartment", an individual who owns in the corporation

(i) a share, or

(ii) a share and other securities

that carry with it or them the right to occupy that apartment,

(b) in relation to an apartment referred to in paragraph (b) of the definition of "eligible apartment", an individual who is a lessee of a lease referred to in that paragraph,

(c) in relation to a land cooperative, an individual who

(i) has a right to occupy a portion of the parcel, and

(ii) 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, an individual who owns a residence on the parcel,

(e) in relation to a housing unit that is or is located in a housing cooperative building, an individual who

(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 a right to occupy the housing unit, and

(f) in relation to a housing unit that is or is located in a housing society building, an individual who holds from the society a right to occupy the housing unit that was acquired for at least the applicable amount;

"eligible residence" means land that

(a) is, for a tax year, shown as a separate taxable parcel on a tax roll prepared by a collector for the tax year, and

(b) has on it a taxable improvement that is a building occupied as residential accommodation;

"farm outbuildings" means improvements, other than a residence, that are on land classified as a farm under the Assessment Act and that are used in connection with the farm operation;

"grant" means a grant applied or otherwise dealt with under this Act in relation to liability for property taxes;

"grant administrator" means the person designated under section 17.25 [designation of grant administrator] by the minister as the grant administrator;

"housing cooperative building" means land that

(a) is, for a tax year, shown as a separate taxable parcel on a tax roll prepared by a collector for the tax year,

(b) is owned by a housing cooperative under the Cooperative Association Act, and

(c) has on it a taxable improvement that is used by the housing cooperative to provide the accommodation referred to in the definition of "housing cooperative" in section 1 [definitions and interpretation] of the Cooperative Association Act;

"housing society building" means land that

(a) is, for a tax year, shown as a separate taxable parcel on a tax roll prepared by a collector for the tax year,

(b) is owned by a society under the Societies Act, and

(c) has on it a taxable improvement that is used by the society to provide residential accommodation for persons who hold from the society a right acquired for at least the applicable amount to occupy the accommodation;

"housing unit" means a self-contained residential accommodation unit that

(a) has cooking, sleeping, bathroom and living room facilities, and

(b) is or is located in a housing cooperative building or a housing society building;

"improvements" has the same meaning as in the Assessment Act;

"land" includes land that is covered or partially covered by water;

"land cooperative" means a parcel of land that is owned by a corporation exclusively for the benefit of its shareholders who

(a) have a right 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;

"low-income grant supplement" means a supplement that may be paid to qualifying low-income individuals under a program established under section 18.1 (2) (a) [supplements];

"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 the owner's residence;

"non-commissioned member" has the same meaning as in the National Defence Act (Canada);

"northern and rural area" means the area of the Province outside the boundaries of the Metro Vancouver Regional District, the Capital Regional District and the Fraser Valley Regional District;

"notice of disentitlement" means a notice described in section 17.11 (1) [determination — not entitled to grant or supplement];

"officer" has the same meaning as in the National Defence Act (Canada);

"outstanding taxes" means all of the following:

(a) property taxes that are, in relation to a tax year, due and unpaid;

(b) taxes that would be property taxes were the taxes not, in relation to a tax year, in arrears or delinquent;

(c) any penalties and interest on the taxes referred to in paragraph (a) or (b);

"owner" means,

(a) in relation to an eligible residence

(i) in a municipality, an individual who is an owner as defined in the Community Charter,

(ii) outside a municipality, an individual who is an owner as defined in the Taxation (Rural Area) Act or who is a lessee of railway land, or

(iii) whether in or outside a municipality, an individual who is a lessee under a lease that

(A) is registered in the land title office and that has a term of at least 99 years, and

(B) provides that the lessee is to pay property taxes, and

(b) in relation to an apartment building, a housing cooperative building, a housing society building, a land cooperative or a multi dwelling leased parcel,

(i) in a municipality, a person who is an owner as defined in the Community Charter, and

(ii) outside a municipality, a person who is an owner as defined in the Taxation (Rural Area) Act;

"permanent resident of Canada" means a permanent resident as defined in the Immigration and Refugee Protection Act (Canada);

"principal residence" means the usual place where an individual makes the individual's home;

"property" includes land and improvements;

"property class" has the same meaning as in the Assessment Act;

"property taxes" means the taxes that are, for a tax year,

(a) imposed or levied on property that is assessed as property in the class 1 or class 9 property class, and

(b) included in a tax notice,

but does not include

(c) penalties or interest on the taxes,

(d) taxes that are in arrears or delinquent, or penalties or interest on those taxes, or

(e) a school referendum tax as defined in section 1 (1) [definitions and interpretation] of the School Act;

"relative" means,

(a) in sections 2 (2) (b), 3 (3) (b), 4 (3) (b) and 5 (3) (b), a child, grandchild, brother, sister, grandparent, parent or stepparent of the person with disabilities or a person who stands in the place of a parent to the person with disabilities, and

(b) in any other provision, a person's child, grandchild, parent, brother or sister;

"residential value" means the value of property, other than farm outbuildings, that is assessed as property in the class 1 property class;

"spouse" means a person who

(a) is married to another person, or

(b) has lived with another person in a marriage-like relationship for a continuous period of at least 2 years before one of the following:

(i) the death of either person;

(ii) the filing, by either person, of an application for a grant or supplement,

but does not include persons who

(c) have, immediately before an occurrence described in paragraph (b) (i) or (ii), lived separate and apart for a period of at least 90 days because of a breakdown of their marriage or marriage-like relationship, or

(d) are subject to a court order recognizing the separation of the persons;

"supplement", except in sections 2 (2) (c), 3 (3) (c), 4 (3) (c) and 5 (3) (c), means a low-income grant supplement or a veterans supplement;

"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 the Community 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 that Act;

"tax year" means a calendar year;

"threshold amount" means the amount prescribed under section 18 (2) (b);

"veteran" means a former officer or former non-commissioned member of the Canadian Forces who has been honourably discharged from service in the Canadian Forces;

"veterans supplement" means a supplement that, under a program established under section 18.1 (2) (b), may be paid to

(a) qualifying low-income veterans, and

(b) qualifying low-income veterans' spouses and relatives.

Interpretation

1.1   In this Act,

(a) a reference to a grant or supplement is a reference to a grant or supplement for a tax year, and

(b) unless a contrary intention appears, a reference to a requirement that must be met to receive a grant or supplement for a tax year is a reference to a requirement that must be met in relation to the tax year.

Part 2Grants and Supplements

Grant for eligible residences

2   (1) An owner of an eligible residence outside the northern and rural area is entitled to a grant in the amount set out in Schedule 1 if the owner

(a) is a Canadian citizen or permanent resident of Canada,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1 [extended absence from principal residence], occupies the eligible residence as the owner's principal residence.

(1.1) An owner of an eligible residence in the northern and rural area is entitled to a grant in the amount set out in Schedule 3 if the owner meets all of the requirements set out in paragraphs (a) to (c) of subsection (1).

(2) If, during the tax year, an owner of an eligible residence outside the northern and rural area who meets all of the requirements set out in paragraphs (a) to (c) of subsection (1)

(a) is 65 years of age or older,

(b) is a person with disabilities or is the spouse or a relative of a person with disabilities and the person with disabilities resides with the owner,

(c) is designated as a person with disabilities, and receiving disability assistance, hardship assistance or a supplement, under the Employment and Assistance for Persons with Disabilities Act, or

(d) is receiving, is the spouse of a person who is receiving or is the spouse of a deceased person who was at the time of death receiving

(i) an allowance under the War Veterans Allowance Act (Canada), or

(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada),

the owner is entitled to the amount set out in Schedule 2 rather than Schedule 1.

(2.1) An owner of an eligible residence in the northern and rural area is entitled to the amount set out in Schedule 4, rather than Schedule 3, if

(a) the owner meets all of the requirements set out in paragraphs (a) to (c) of subsection (1), and

(b) during the tax year, the owner meets one or more of the requirements set out in paragraphs (a) to (d) of subsection (2).

(3) Despite subsections (1) to (2.1), if

(a) the net taxable residential value for school purposes of an eligible residence as assessed, or

(b) the amount determined under subsection (4) for an eligible residence

exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.

(4) If an eligible residence consists of the owner's principal residence and one or more other residences, the net taxable residential value for school purposes of the eligible residence as assessed must be divided for the purposes of subsection (3) by the total number of residences.

(5) In subsection (4), "other residence" means a detached house, cottage or other self-contained residential dwelling unit that has cooking, sleeping, bathroom and living room facilities, but does not include a suite or other accommodation in the owner's principal residence.

(6) The spouse or relative of a deceased owner of an eligible residence is entitled to receive a grant under this section if

(a) the spouse or relative is a Canadian citizen or permanent resident of Canada and is ordinarily resident in British Columbia,

(b) subject to section 5.1, the spouse or relative occupied the eligible residence as that person's principal residence on the date of that owner's death and continues to so occupy the eligible residence,

(c) the residence is registered in a land title office in the name of the deceased owner, that owner's estate, the spouse or relative, and

(d) the deceased owner met all of the requirements set out in either subsection (1) or (1.1) at the time of the deceased owner's death.

(7) The amount of the grant that a spouse or relative of a deceased owner is entitled to receive under subsection (6) is

(a) for the tax year in which the death occurs, the amount the deceased owner would have been entitled to receive had the deceased owner lived, and

(b) for any subsequent tax year during which the spouse or relative continues to occupy the eligible residence, the amount the spouse or relative would be entitled to receive if the spouse or relative were an owner of the eligible residence.

(8) Subject to section 18.1 [supplements], the regulations and subsections (9) and (10) of this section, if the owner of an eligible residence is entitled under this section to receive a Schedule 2 grant or a Schedule 4 grant in respect of that property for a tax year, or the spouse or relative of a deceased owner is entitled under this section to receive a Schedule 2 grant or a Schedule 4 grant for a tax year, but subsection (3) (a) or (b) operates to reduce or eliminate the amount of that grant, the owner or spouse or relative, as the case may be, may be eligible for a low-income grant supplement up to the amount of the grant reduction for that tax year.

(9) In subsection (8):

"Schedule 2 grant" means a grant in the amount set out in Schedule 2;

"Schedule 4 grant" means a grant in the amount set out in Schedule 4.

(10) An owner, spouse or relative described in subsection (8) must

(a) qualify under the regulations as a low-income individual for the tax year referred to in that subsection,

(b) apply to the grant administrator in the approved form for a low-income grant supplement for that tax year and in accordance with the regulations,

(c) give to the grant administrator any information or records the grant administrator requires to determine eligibility for the low-income grant supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the low-income grant supplement.

Veterans supplement for eligible residences

2.1   (1) Subject to section 18.1 [supplements], the regulations and subsection (5) of this section, an owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, for a tax year, up to the maximum amount determined in accordance with subsection (4) of this section if, for the tax year,

(a) the owner is a veteran,

(b) the owner meets all of the requirements set out in paragraphs (a) to (c) of section 2 (1) for entitlement to a grant with respect to the eligible residence under section 2 (1) or (1.1),

(c) the owner does not meet any of the requirements set out in paragraphs (a) to (d) of section 2 (2), and

(d) subject to subsection (3) of this section, the owner has applied for a grant under section 2 (1) or (1.1) in respect of the eligible residence for the tax year and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (5) of this section, the spouse or relative of a deceased owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (4) of this section if, for that tax year,

(a) the spouse or relative is the deceased owner's spouse or relative referred to in section 2 (6) and the requirements of section 2 (6) for entitlement to a grant with respect to the eligible residence for that tax year are met,

(b) subsection (1) (a) to (c) of this section applied in respect of the deceased owner at the time of the deceased owner's death, and

(c) subject to subsection (3) of this section, in respect of the eligible residence, for the tax year

(i) the deceased owner applied before the deceased owner's death for a grant under section 2 (1) or (1.1), or

(ii) the spouse or relative has applied for a grant under section 2 (6)

and the application has been approved.

(3) The condition in subsection (1) (d) or (2) (c), as the case may be, does not apply if section 2 (3) (a) or (b) operates to eliminate the grant.

(4) The maximum amount of a veterans supplement to which an owner, spouse or relative may be entitled under subsection (1) or (2), as applicable, is determined as follows:

(a) if the eligible residence is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence;

(b) if the eligible residence is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence.

(5) An owner, spouse or relative described in subsection (1) or (2), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans supplement for that tax year and in accordance with the regulations,

(c) give to the grant administrator any information or records the grant administrator requires to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the veterans supplement.

Grant for eligible apartments and housing units

3   (1) An owner of an eligible building is entitled to a grant with respect to that eligible building in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(2) An owner of an eligible building outside the northern and rural area is entitled to the amount set out in Schedule 1 in respect of each eligible apartment or eligible housing unit in that eligible building that is occupied by an eligible occupant who

(a) is a Canadian citizen or permanent resident of Canada,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies the apartment or housing unit as the eligible occupant's principal residence.

(2.1) An owner of an eligible building in the northern and rural area is entitled to the amount set out in Schedule 3 in respect of each eligible apartment or eligible housing unit in that eligible building that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2).

(3) An owner of an eligible building outside the northern and rural area is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible apartment or eligible housing unit that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2) and, during the tax year,

(a) is 65 years of age or older,

(b) is a person with disabilities or is the spouse or a relative of a person with disabilities and the person with disabilities resides with the eligible occupant,

(c) is designated as a person with disabilities, and receiving disability assistance, hardship assistance or a supplement, under the Employment and Assistance for Persons with Disabilities Act, or

(d) is receiving, is the spouse of a person who is receiving or is the spouse of a deceased person who was at the time of death receiving

(i) an allowance under the War Veterans Allowance Act (Canada), or

(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada).

(3.1) An owner of an eligible building in the northern and rural area is entitled to the amount set out in Schedule 4, rather than Schedule 3, in respect of each eligible apartment or eligible housing unit that is occupied by an eligible occupant

(a) who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2), and

(b) who, during the tax year, meets one or more of the requirements set out in paragraphs (a) to (d) of subsection (3).

(4) Despite subsections (1) to (3.1), if the net taxable residential value for school purposes of an eligible apartment or eligible housing unit as assessed exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.

(5) For the purposes of determining the amount of the grant to which an owner is entitled under subsections (2) to (4), the owner must ascertain

(a) the amount of the property taxes applicable to each eligible apartment or eligible housing unit, and that amount is the "Amount of Property Taxes" referred to in Schedules 1 to 4, and

(b) the net taxable residential value applicable to each eligible apartment or eligible housing unit.

(6) For the purposes of this section, if an eligible apartment or eligible housing unit ceases to be eligible due to the death of its eligible occupant, it continues to be an eligible apartment or eligible housing unit so long as

(a) subject to section 5.1, the spouse or relative of the deceased occupant occupied the eligible apartment or eligible housing unit as that person's principal residence on the date of that deceased occupant's death and continues to so occupy the eligible apartment or eligible housing unit,

(b) the spouse or relative is a Canadian citizen or permanent resident of Canada and is ordinarily resident in British Columbia,

(c) in the case of an eligible apartment, the lease of the apartment or the shares in the corporation that owns it remains registered in the name of that deceased occupant or that individual's estate, and

(d) in the case of an eligible housing unit, no person other than the deceased's estate or the spouse or relative holds or acquires the right to occupy the housing unit,

and, for the tax year that the eligible occupant dies, the amount referred to in subsection (2), (2.1), (3) or (3.1) must be determined as though the eligible occupant had lived, but in a subsequent tax year that amount must be determined as though the spouse or relative were the eligible occupant.

Grant for eligible land cooperative residences

4   (1) An owner of a land cooperative that contains eligible land cooperative residences is entitled to a grant with respect to that land cooperative in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(2) An owner of a land cooperative outside the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 1 in respect of each eligible land cooperative residence that is occupied by an eligible occupant who

(a) is a Canadian citizen or permanent resident of Canada,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies that residence as the eligible occupant's principal residence.

(2.1) An owner of a land cooperative in the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 3 in respect of each eligible land cooperative residence that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2).

(3) An owner of a land cooperative outside the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible land cooperative residence that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2) and, during the tax year,

(a) is 65 years of age or older,

(b) is a person with disabilities or is the spouse or a relative of a person with disabilities and the person with disabilities resides with the owner,

(c) is designated as a person with disabilities, and receiving disability assistance, hardship assistance or a supplement, under the Employment and Assistance for Persons with Disabilities Act, or

(d) is receiving, is the spouse of a person who is receiving or is the spouse of a deceased person who was at the time of death receiving

(i) an allowance under the War Veterans Allowance Act (Canada), or

(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada).

(3.1) An owner of a land cooperative in the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 4, rather than Schedule 3, in respect of each eligible land cooperative residence that is occupied by an eligible occupant

(a) who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2), and

(b) who, during the tax year, meets one or more of the requirements set out in paragraphs (a) to (d) of subsection (3).

(4) Despite subsections (1) to (3.1), if the net taxable residential value for school purposes of an eligible land cooperative residence as assessed exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.

(5) For the purposes of determining the amount of the grant to which an owner is entitled under subsections (2) to (4), the owner must ascertain

(a) the amount of the property taxes applicable to each eligible land cooperative residence, and that amount is the "Amount of Property Taxes" referred to in Schedules 1 to 4, and

(b) the net taxable residential value applicable to each eligible land cooperative residence.

(6) For the purposes of this section, if an eligible land cooperative residence ceases to be eligible due to the death of its eligible occupant, it continues to be an eligible land cooperative residence so long as

(a) subject to section 5.1, the spouse or relative of the deceased occupant occupied the eligible land cooperative residence as that person's principal residence on the date of that deceased occupant's death and continues to so occupy the eligible land cooperative residence,

(b) the spouse or relative is a Canadian citizen or permanent resident of Canada and is ordinarily resident in British Columbia, and

(c) the shares in the corporation that owns the land cooperative remain registered in the name of that deceased occupant or that deceased occupant's estate

and, for the tax year that the eligible occupant dies, the amount referred to in subsection (2), (2.1), (3) or (3.1) must be determined as though the eligible occupant had lived, but in a subsequent tax year that amount must be determined as though the spouse or relative were the eligible occupant.

Grant for eligible multi dwelling leased parcel residences

5   (1) An owner of a multi dwelling leased parcel that contains eligible multi dwelling leased parcel residences is entitled to a grant with respect to that multi dwelling leased parcel in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(2) An owner of a multi dwelling leased parcel outside the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 1 in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who

(a) is a Canadian citizen or permanent resident of Canada,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies that residence as the eligible occupant's principal residence.

(2.1) An owner of a multi dwelling leased parcel in the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 3 in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2).

(3) An owner of a multi dwelling leased parcel outside the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2) and, during the tax year,

(a) is 65 years of age or older,

(b) is a person with disabilities or is the spouse or a relative of a person with disabilities and the person with disabilities resides with the owner,

(c) is designated as a person with disabilities, and receiving disability assistance, hardship assistance or a supplement, under the Employment and Assistance for Persons with Disabilities Act, or

(d) is receiving, is the spouse of a person who is receiving or is the spouse of a deceased person who was at the time of death receiving

(i) an allowance under the War Veterans Allowance Act (Canada), or

(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada).

(3.1) An owner of a multi dwelling leased parcel in the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 4, rather than Schedule 3, in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant

(a) who meets all of the requirements set out in paragraphs (a) to (c) of subsection (2), and

(b) who, during the tax year, meets one or more of the requirements set out in paragraphs (a) to (d) of subsection (3).

(4) Despite subsections (1) to (3.1), if the net taxable residential value for school purposes of an eligible multi dwelling leased parcel residence as assessed exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.

(5) For the purposes of determining the amount of the grant to which an owner is entitled under subsections (2) to (4), the owner must ascertain

(a) the amount of the property taxes applicable to each multi dwelling leased parcel residence in respect of only improvements that are assessed as property in the class 1 property class, and that amount is the "Amount of Property Taxes" referred to in Schedules 1 to 4, and

(b) the net taxable residential value applicable to each eligible multi dwelling leased parcel residence in respect of improvements only.

(6) For the purposes of this section, if an eligible multi dwelling leased parcel residence ceases to be eligible due to the death of its eligible occupant, it continues to be an eligible multi dwelling leased parcel residence so long as

(a) subject to section 5.1, the spouse or relative of the deceased occupant occupied the eligible multi dwelling leased parcel residence as that person's principal residence on the date of that deceased occupant's death,

(b) the spouse or relative is a Canadian citizen or permanent resident of Canada and is ordinarily resident in British Columbia, and

(c) the lease of the multi dwelling leased parcel residence remains registered in the name of that deceased occupant or the deceased occupant's estate

and, for the tax year that the eligible occupant dies, the amount referred to in subsection (2), (2.1), (3) or (3.1) must be determined as though the eligible occupant had lived, but in a subsequent tax year that amount must be determined as though the spouse or relative were the eligible occupant.

Extended absence from principal residence

5.1   (1) In this section and in sections 5.2 to 5.4:

"eligible person" means

(a) an owner of an eligible residence,

(b) a spouse or relative, as described in section 2 (6), of a deceased owner of an eligible residence,

(c) an eligible occupant of an eligible apartment or eligible housing unit,

(d) a spouse or relative, as described in section 3 (6), of a deceased eligible occupant of an eligible apartment or eligible housing unit,

(e) an eligible occupant of an eligible land cooperative residence,

(f) a spouse or relative, as described in section 4 (6), of a deceased eligible occupant of an eligible land cooperative residence,

(g) an eligible occupant of an eligible multi dwelling leased parcel residence, or

(h) a spouse or relative, as described in section 5 (6), of a deceased eligible occupant of an eligible multi dwelling leased parcel residence;

"residential facility" means a premises or part of a premises

(a) in which housing and daily meals are provided by or through the operator to persons who are not

(i) the spouse of the operator, or

(ii) related by blood or marriage to the operator, and

(b) in which persons reside primarily due to family circumstances, age, disability, illness, frailty or other prescribed circumstances,

but does not include a premises or a part of a premises excluded by regulation.

(2) For the purposes of sections 2 (1) (c), 2 (6) (b), 3 (2) (c), 3 (6) (a), 4 (2) (c), 4 (6) (a), 5 (2) (c) and 5 (6) (a), an eligible person must be considered to continue to occupy the eligible person's principal residence if

(a) the principal residence has been destroyed or substantially damaged by fire or a flood or other natural disaster, and the eligible person ceases to occupy the principal residence while that residence is under reconstruction or repair,

(a.1) the eligible person has ceased to occupy the principal residence because the eligible person is a resident in a residential facility, or

(b) the eligible person ceases to occupy the principal residence for an extended period for any other reason, unless the eligible person is absent for a period of incarceration.

(3) In the case of an absence under subsection (2) (a) or (b), subsection (2) applies only in the following tax years:

(a) for an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in subsection (1) who has not applied for or received a grant under section 2 or a supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into that subsequent tax year;

(b) for an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in subsection (1) who has applied for or received a grant under section 2 or a supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis;

(c) for an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in subsection (1) who has not qualified

(i) an apartment as an eligible apartment,

(ii) a housing unit as an eligible housing unit,

(iii) a residence on a land cooperative as an eligible land cooperative residence, or

(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, and

who has not applied for and received a supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into that subsequent tax year;

(d) for an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in subsection (1) who has qualified

(i) an apartment as an eligible apartment,

(ii) a housing unit as an eligible housing unit,

(iii) a residence on a land cooperative as an eligible land cooperative residence, or

(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or

who has applied for and received a supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis.

(3.1) In the case of an absence under subsection (2) (a.1), subsection (2) applies only in the following tax year:

(a) for an eligible person described in subsection (3) (a) or (c), the tax year in which the eligible person ceases to occupy the applicable residence;

(b) for an eligible person described in subsection (3) (b) or (d), the tax year subsequent to the tax year in which the eligible person ceases to occupy the applicable residence,

and only if the eligible person continuously occupies a residential facility during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year.

(4) This section applies only if the requirements set out in section 5.2 are met.

Additional requirements — extended absences

5.2   (1) The eligible person must have occupied the residence as the eligible person's principal residence immediately before the eligible person ceased to occupy the residence.

(2) For an absence under section 5.1 (2) (a) or (b), during the eligible person's extended absence, the residence must be

(a) vacant, in the case of an absence under section 5.1 (2) (a), or

(b) occupied by the spouse or relative of the eligible person, if, in the case of an absence under section 5.1 (2) (b) by an eligible person described in paragraphs (a), (c), (e) or (g) of the definition of "eligible person" in section 5.1 (1), the spouse or relative of the eligible person occupied the residence as that person's principal residence at the time the eligible person ceased to occupy the residence.

(3) For an absence under section 5.1 (2) (a) or (b), during the period of the eligible person's extended absence, in the case of

(a) an eligible residence, the residence must not be for sale,

(b) an apartment referred to in paragraph (a) of the definition of "eligible apartment" in section 1 [definitions], the share or shares and other securities in the corporation that carry with it or them the right to occupy that apartment must not be for sale,

(c) an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, an assignment of the lease referred to in that definition must not be offered,

(d) a land cooperative, the share or shares and other securities in the corporation must not be for sale,

(e) a multi dwelling leased parcel, the residence on the parcel must not be for sale,

(f) a housing unit that is or is located in a housing cooperative building,

(i) the share in the association that carries with it a right to occupy the housing unit must not be for sale, and

(ii) the eligible occupant must not have required the association to redeem that share under section 38 [requirement to redeem shares on membership withdrawal or termination] of the Cooperative Association Act, and

(g) a housing unit that is or is located in a housing society building, the right to occupy the housing unit must not be for sale.

(4) For an absence under section 5.1 (2) (a.1) or (b),

(a) if the eligible person is a person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, have applied for and received, with respect to that residence, a grant under section 2 [grant for eligible residents] or a supplement, or

(b) if the eligible person is a person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, with respect to that residence,

(i) have qualified

(A) an apartment as an eligible apartment,

(B) a housing unit as an eligible housing unit,

(C) a residence on a land cooperative as an eligible land cooperative residence, or

(D) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or

(ii) have applied for and received a supplement.

(5) For an absence under section 5.1 (2) (a) or (b), the eligible person must intend to occupy the residence as the eligible person's principal residence at the end of the eligible person's extended absence.

(6) For an absence under section 5.1 (2) (a.1), during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year, in the case of

(a) an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), the applicable eligible residence must not be rented or offered for rent,

(b) an eligible occupant of an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, a sublease of the lease referred to in that definition must not be offered, or

(c) an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), other than an eligible occupant referred to in paragraph (b) of this subsection, the applicable eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence must not be rented or offered for rent.

Repayment — failure to resume occupancy of principal residence

5.3   (1) Subject to subsection (2), if a person has received a grant or a supplement as a result of the application of section 5.1 to an eligible person, and the eligible person fails to occupy the residence as the eligible person's principal residence,

(a) in the case of an absence under section 5.1 (2) (a), at the end of the eligible person's extended absence for reconstruction or repair of the residence, or

(b) in the case of an absence under section 5.1 (2) (b), in the tax year immediately following the last tax year for which the eligible person was entitled, under section 5.1, to receive a grant, a supplement or a benefit under section 7 (1),

section 17.11 [determination — not entitled to grant or supplement] applies as if the grant or supplement received were an amount the person was not entitled to receive.

(2) Subsection (1) does not apply if the eligible person described in that subsection fails to occupy the residence as the eligible person's principal residence for either of the following reasons:

(a) the death of the eligible person;

(b) the eligible person is a resident in a residential facility.

Obligation to provide information or records to grant administrator

5.4   On request by the grant administrator, an eligible person must give to the grant administrator any information or records the grant administrator requires to determine whether section 5.1 [extended absence from principal residence] applies to the eligible person in the tax year for which an application for a grant or supplement is made.

Renumbered

6   [Renumbered as 7.2 by 2021-4-14.]

Grants in relation to treaty lands and Nisa'a Lands

6.1   (1) An owner is not entitled to a grant or eligible for a supplement under this Act in relation to the owner's interest in the treaty lands of a treaty first nation that is a taxing treaty first nation as defined in the Treaty First Nation Taxation Act.

(2) An owner is not entitled to a grant or eligible for a supplement under this Act in relation to the owner's interest in Nisa'a Lands.

Grant — subdivision apportionment

6.2   If a collector has made an apportionment under any of the following provisions, an owner to whom the apportionment applies is entitled to a grant under this Act in the tax year to which the apportionment applies if the owner is otherwise entitled under this Act to the grant:

(a) section 242 [apportionment of property value taxes if land subdivided] of the Community Charter;

(b) section 47 [apportionment of taxes] of the Taxation (Rural Area) Act;

(c) section 351 [apportionment of taxes on subdivision] of the Vancouver Charter.

Owner must pass on benefit of grant

7   (1) An owner of an eligible building, a land cooperative or a multi dwelling leased parcel who receives a grant under section 3 (1) [grant for eligible apartments and housing units], 4 (1) [grant for eligible land cooperative residences] or 5 (1) [grant for eligible multi dwelling leased parcel residences] must benefit each eligible occupant in the amount that is attributable to that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

(2) If an owner fails to benefit an eligible occupant under subsection (1), that eligible occupant has a cause of action to recover the amount of the benefit from that owner in a court of competent jurisdiction.

(3) Subject to section 18.1 [supplements], the regulations and subsections (4) and (5) of this section, if

(a) section 3 (4) operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in paragraphs (a) to (d) of section 3 (3),

(b) section 4 (4) operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in paragraphs (a) to (d) of section 4 (3), or

(c) section 5 (4) operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in paragraphs (a) to (d) of section 5 (3),

then the eligible occupant or, in the case of death of the eligible occupant, the deceased occupant's relevant spouse or relative who meets the requirements of subsection (4) of this section, may be eligible for a low-income grant supplement up to the amount of the reduction in that benefit for that tax year.

(4) For the purposes of subsection (3), the deceased occupant's relevant spouse or relative must be the spouse or relative of the deceased eligible occupant who satisfies the conditions of section 3 (6) (a) and (b), 4 (6) (a) and (b) or 5 (6) (a) and (b), as the case may be, so that the property described in that section continues to be eligible for the purposes of that section.

(5) An eligible occupant, spouse or relative described in subsection (3) must

(a) qualify under the regulations as a low-income individual for the tax year referred to in that subsection,

(b) apply to the grant administrator in the approved form for a low-income grant supplement for that tax year and in accordance with the regulations,

(c) give to the grant administrator any information or records the grant administrator requires to determine eligibility for the low-income grant supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the low-income grant supplement.

Veterans supplement for eligible occupants, spouses and relatives

7.1   (1) Subject to section 18.1 [supplements], the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible apartment or eligible housing unit contained in an eligible building may be eligible for a veterans supplement with respect to the eligible apartment or eligible housing unit, as the case may be, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 3 (2) [grant for eligible apartments and housing units] for the owner of the eligible building to be entitled to a grant with respect to the eligible apartment or eligible housing unit, as the case may be, under section 3 (2) or (2.1),

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 3 (3), and

(d) subject to subsection (5) of this section, the owner of the eligible building has applied for a grant under section 3, for the tax year, with respect to the eligible apartment or eligible housing unit occupied by the eligible occupant and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible land cooperative residence contained in a land cooperative may be eligible for a veterans supplement with respect to the eligible land cooperative residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 4 (2) [grant for eligible land cooperative residences] for the owner of the land cooperative to be entitled to a grant with respect to the eligible land cooperative residence under section 4 (2) or (2.1),

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 4 (3), and

(d) subject to subsection (5) of this section, the owner of the land cooperative has applied for a grant under section 4, for the tax year, with respect to the eligible land cooperative residence occupied by the eligible occupant and the application has been approved.

(3) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible multi dwelling leased parcel residence contained in a multi dwelling leased parcel may be eligible for a veterans supplement with respect to the eligible multi dwelling leased parcel residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 5 (2) [grant for eligible multi dwelling leased parcel residences] for the owner of the multi dwelling leased parcel to be entitled to a grant with respect to the eligible multi dwelling leased parcel residence under section 5 (2) or (2.1),

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 5 (3), and

(d) subject to subsection (5) of this section, the owner of the multi dwelling leased parcel has applied for a grant under section 5, for the tax year, with respect to the eligible multi dwelling leased parcel residence occupied by the eligible occupant and the application has been approved.

(4) Subject to section 18.1, the regulations and subsection (7) of this section, in the case of the death of an eligible occupant referred to in subsection (1), (2) or (3), as applicable, the deceased eligible occupant's relevant spouse or relative may be eligible for a veterans supplement with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (6) of this section if, for that tax year,

(a) the relevant spouse or relative is the deceased eligible occupant's spouse or relative who satisfies the conditions of section 3 (6) (a) and (b), 4 (6) (a) and (b) or 5 (6) (a) and (b), as applicable, so that the property described in that section continues to be eligible, for the tax year in which the death occurs, for the purposes of that section,

(b) subsection (1) (a) to (c), (2) (a) to (c) or (3) (a) to (c) of this section, as applicable, applied in respect of the deceased occupant at the time of the deceased occupant's death, and

(c) subject to subsection (5) of this section, the owner of the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, has applied for a grant under section 3, 4 or 5, as applicable, for the tax year, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, occupied by the relevant spouse or relative of the deceased eligible occupant, and the application has been approved.

(5) The condition in subsection (1) (d), (2) (d), (3) (d) or (4) (c), as the case may be, does not apply if

(a) in the case of an eligible apartment or eligible housing unit, section 3 (4) operates to eliminate the grant,

(b) in the case of an eligible land cooperative residence, section 4 (4) operates to eliminate the grant, or

(c) in the case of an eligible multi dwelling leased parcel residence, section 5 (4) operates to eliminate the grant.

(6) The maximum amount of a veterans supplement to which an eligible occupant or a deceased eligible occupant's relevant spouse or relative may be entitled under subsection (1), (2), (3) or (4), as applicable, is determined as follows:

(a) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant;

(b) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant.

(7) An eligible occupant, spouse or relative described in subsection (1), (2), (3) or (4), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans supplement for that tax year and in accordance with the regulations,

(c) give to the grant administrator any information or records the grant administrator requires to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

(d) satisfy all other conditions of eligibility established under this Act for the veterans supplement.

Limitations on grants and supplements

7.2   (1) No more than one grant may be made for a tax year in respect of

(a) an eligible residence,

(b) an eligible apartment,

(c) an eligible housing unit,

(d) an eligible land cooperative residence, or

(e) an eligible multi dwelling leased parcel residence.

(1.1) No more than one supplement may be paid for a tax year in respect of a property described in subsection (1) (a), (b), (c), (d) or (e), as applicable.

(2) If, for a tax year, an owner of an eligible residence receives a grant under section 2 [grant for eligible residences], neither that owner nor the owner's spouse is entitled, for that tax year,

(a) to receive another grant under section 2, or

(b) to be the eligible occupant that qualifies

(i) an apartment as an eligible apartment,

(ii) a housing unit as an eligible housing unit,

(iii) a residence on a land cooperative as an eligible land cooperative residence, or

(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence.

(3) If, for a tax year, an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence is used in determining the amount of the grant to which a person is entitled under section 3 [grant for eligible apartments and housing units], 4 [grant for eligible land cooperative residences] or 5 [grant for eligible multi dwelling leased parcel residences], neither the eligible occupant of that apartment, housing unit or residence nor that eligible occupant's spouse is entitled, for that tax year,

(a) to receive a grant under section 2, or

(b) to be the eligible occupant that qualifies

(i) another apartment as an eligible apartment,

(ii) another housing unit as an eligible housing unit,

(iii) another residence on a land cooperative as an eligible land cooperative residence, or

(iv) another residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence.

(3.1) If, for a tax year, an eligible person as defined in section 5.1 (1) [extended absence from principal residence] receives a supplement in respect of an eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, neither the eligible person nor the eligible person's spouse is entitled, for that tax year, to receive another supplement in respect of another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

(4) A person is not entitled to a grant and is not eligible for a supplement in respect of property taxes imposed or levied on a part of any of the following that is assessed as property in a property class other than the class 1 or class 9 property classes:

(a) an eligible residence;

(b) an eligible apartment;

(c) an eligible housing unit;

(d) an eligible land cooperative residence;

(e) an eligible multi dwelling leased parcel residence.

(5) If, for a tax year, an owner of an eligible residence has received a low-income grant supplement, the spouse of the owner is not entitled, for that tax year, to

(a) a grant under section 2, with respect to the eligible residence, unless the grant is affected by a reduction under section 2 (3),

(b) a grant under section 2, with respect to another eligible residence, or

(c) the benefit under section 7 (1) with respect to an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

(6) If, for a tax year, an eligible occupant of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence has received a low-income grant supplement, the spouse of the eligible occupant is not entitled, for that tax year, to

(a) the benefit under section 7 (1), with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, unless the eligible occupant is affected by a reduction in the benefit under section 7 (3),

(b) the benefit under section 7 (1), with respect to another eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, or

(c) a grant under section 2, with respect to an eligible residence.

(7) If, for a tax year, an owner of an eligible residence

(a) is affected by a grant reduction under section 2 (3), and

(b) has not applied for or received a low-income grant supplement,

the spouse of the owner may qualify for that tax year for a low-income grant supplement, with respect to the eligible residence, in an amount not to exceed the reduction in the grant.

(8) If, for a tax year, an eligible occupant of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence

(a) is affected by a reduction, under section 7 (3), in the benefit under section 7 (1), and

(b) has not applied for or received a low-income grant supplement,

the spouse of the eligible occupant may qualify for that tax year for a low-income grant supplement, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, in an amount not to exceed the reduction in the benefit.

(9) If, for a tax year, an individual or the individual's spouse

(a) has received a grant under section 2 with respect to an eligible residence, or

(b) is entitled to the benefit under section 7 (1) with respect to an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence,

the individual is not eligible, for that tax year, for a supplement with respect to another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

Part 3Administration

Division 1Grant Applications, Adjustments and Cancellations

Grant application

8   (1) To claim a grant in respect of property taxes for a tax year, a person must file an application for the grant as follows:

(a) subject to paragraph (b), on or before the last day of the tax year;

(b) if the grant is claimed under any of the following provisions, only after the person receives the tax notice for the tax year:

(i) section 3 [grant for eligible apartments and housing units];

(ii) section 4 [grant for eligible land cooperative residences];

(iii) section 5 [grant for eligible multi dwelling leased parcel residences].

(2) An application under subsection (1) must be

(a) filed in the form and manner, and containing the information, required by the grant administrator,

(b) accompanied by any information and records required by the grant administrator, and

(c) in accordance with the regulations.

(3) If the person entitled to the grant is incapable of managing the person's own affairs, a person who files the application under subsection (1) on behalf of the person entitled must be one of the following:

(a) the person's committee as defined in section 1 [definitions] of the Patients Property Act if the committee is authorized to make decisions about the person's financial affairs;

(b) the person's attorney as defined in section 10 [definitions] of the Power of Attorney Act;

(c) the person's representative under the Representation Agreement Act if the representative is authorized to make decisions about the person's financial affairs or assets.

(4) The grant administrator may require an applicant to provide any information or records the grant administrator considers necessary for the purpose of determining entitlement to a grant or the amount of a grant.

Late grant application

9   Despite section 8 (1) (a), the grant administrator may accept an application for a grant filed after the last day of the tax year for which the grant is claimed if

(a) the application is filed on or before the last day of the following tax year, and

(b) the grant administrator is satisfied that the owner of the property in respect of which the grant is claimed was entitled to the grant on December 31 of the tax year for which the grant is claimed.

Determination on grant application

10   (1) On receipt of an application for a grant, the grant administrator may do any of the following:

(a) approve the application for the grant in the amount claimed;

(b) approve the application for the grant in an amount that is different from the amount claimed;

(c) deny the application for the grant.

(2) Within 14 days after making a determination under subsection (1) (b) or (c), the grant administrator must 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) [grant for eligible apartments and housing units], 4 (5) [grant for eligible land cooperative residences] or 5 (5) [grant for eligible multi dwelling leased residences], 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.

Adjustment of grant by grant administrator

10.1   (1) The grant administrator may adjust the amount of a grant approved under section 10 in respect of a property if

(a) the grant administrator is satisfied that the applicant for the grant is, in respect of the property, entitled to a grant in an amount greater than the amount previously approved, and

(b) the grant administrator becomes aware of the entitlement on or before the last day of the tax year following the tax year for which the previously approved grant was claimed.

(2) If a grant is adjusted under subsection (1) in respect of a property,

(a) the grant administrator must give written notice of the adjustment to the applicant within 14 days after making the adjustment, and

(b) for the purposes of this Act, the amount of the grant as adjusted is the amount of the grant approved under section 10 in respect of the property for the tax year for which the grant was claimed.

(3) If a grant is adjusted under subsection (1) in the tax year following the tax year for which the grant was claimed, section 14 (2) and (3) [payment on grant approval] applies to the difference between the amount of the previously approved grant and the amount of the grant as adjusted as if that difference were the entire amount of the grant approved.

Cancellation of grant by grant administrator

10.2   (1) In this section:

"new applicant" means the person who files the application referred to in subsection (2) (a);

"new grant" means the grant in the amount to which the new applicant is entitled.

(2) Subject to subsection (3), the grant administrator must cancel a grant approved under section 10 in respect of a property if, on or before the last day of the tax year following the tax year for which the grant was claimed,

(a) the grant administrator receives, in respect of the property, an application for a grant from a person other than the applicant for the grant previously approved, and

(b) the grant administrator is satisfied that the person who filed the application referred to in paragraph (a) is, in respect of the property, entitled to a grant in an amount greater than the amount previously approved.

(3) Subsection (2) does not apply if, in the tax year for which the new grant is claimed, the new applicant became an owner of the property in respect of which the new grant is claimed.

(4) If a grant is cancelled under subsection (2) in respect of a property,

(a) the grant administrator must, within 14 days after cancelling the grant, give written notice of the cancellation and the effect of that cancellation to

(i) the applicant for the previously approved grant, and

(ii) the new applicant,

(b) the applicant for the previously approved grant may not, for the tax year, receive a grant in respect of a different property,

(c) for the purposes of this Act, only the new grant will be considered to have been made for the tax year in respect of the property, and

(d) despite the cancellation, the previously approved grant applied or otherwise dealt with under this Act is deemed to have been applied or otherwise dealt with in relation to the new applicant as if the amount of the previously approved grant were part of an amount of the new grant.

(5) If a grant is cancelled under subsection (2) in the tax year following the tax year for which the grant was claimed, section 14 (2) and (3) [payment on grant approval] applies to the difference between the amount of the previously approved grant and the amount of the new grant as if that difference were the entire amount of the grant approved.

Adjustment of grant after assessment change

10.3   (1) This section applies if

(a) the grant administrator has made a determination under section 10 in respect of an application for a grant for a tax year,

(b) an assessment of the property in respect of which the application was made is set aside or varied, and

(c) the change in the assessment affects the amount of the property taxes on the property for the tax year to which the assessment relates.

(2) If this section applies,

(a) the collector of the jurisdiction in which the property is located must notify the grant administrator of the change in the amount of the property taxes on the property for the tax year to which the assessment relates, and

(b) the grant administrator must again determine the amount of the grant, if any, to which the applicant for the grant was entitled for that tax year.

(3) The grant administrator may, at the grant administrator's discretion, direct the collector to recover from or refund to the applicant, as applicable, any difference between the amount of the grant previously approved for that tax year and the amount of the grant determined under subsection (2) (b).

(4) If the grant administrator issues a direction under subsection (3),

(a) the collector must comply with the direction, and

(b) sections 12 and 12.1 of this Act and section 124 (9) [collection of school taxes by municipality] of the School Act apply to the amount of the grant determined under subsection (2) (b) of this section as if that amount were a grant approved under section 10 of this Act in the tax year in which the determination is made.

Repealed

11   [Repealed 2021-4-22.]

Division 2Payment and Other Dealings with Grants

Reporting

12   (1) To enable a municipality to exercise a power under section 124 (9) [collection of school taxes by municipality] of the School Act or to perform a duty under this Act, the grant administrator must, subject to the regulations, report to the municipality information relating to grants approved under section 10 of this Act in respect of the properties located within the municipality.

(2) Subject to the regulations, a municipality must report to the grant administrator the information that the grant administrator requires to administer or enforce this Act, including, without limitation, information about the property taxes on the properties located within the municipality.

(3) On or before the fifth business day in March of each tax year, a municipality must certify to the grant administrator, in the form and manner required by the grant administrator, that, in respect of property located within the municipality,

(a) each grant approved under section 10 for the previous tax year has been applied or otherwise dealt with by the municipality in accordance with this Act, and

(b) the total amount of all grants approved under section 10 for the previous tax year has been applied or otherwise dealt with by the municipality in accordance with this Act.

Payments to municipalities

12.1   On receipt of the certification referred to in section 12 (3), the minister must pay to a municipality, out of the consolidated revenue fund, a positive amount, if any, equal to

(a) the total amount of all grants approved under section 10 for the previous tax year in relation to property located in the municipality

less

(b) the total amount of all grants deducted by that municipality, under section 124 (9) [collection of school taxes by municipality] of the School Act, from taxes payable for that previous tax year under section 124 (2) of the School Act.

Inspection of municipal records

13   (1) For any purpose related to the administration of this Act, the grant administrator or a person authorized by the grant administrator, may

(a) during normal office hours enter any place where the records of a municipality are kept, and

(b) inspect any records that relate or may relate to a grant.

(2) A person must not obstruct anyone conducting an inspection under subsection (1).

(3) Subsection (1) does not authorize anyone to enter a room used as a dwelling without the occupier's consent.

Access to and disclosure of records

13.1   (1) In this section:

"low-income grant supplement information" means information that is collected for the purpose of determining if the requirements for a category of low-income individuals under section 18.1 [supplements] are met, but does not include information or categories of information prescribed by the Lieutenant Governor in Council;

"ministry" means the ministry of the minister responsible for the administration of this Act;

"ministry person" means a person who is employed in, or retained under a contract to perform services for, the ministry;

"personal information" means personal information as defined in Schedule 1 of the Freedom of Information and Protection of Privacy Act;

"shared information" means the following information:

(a) personal information that is collected as a result of a disclosure under section 13.1 [access to and disclosure of records] of the Land Tax Deferment Act;

(b) information or a record that is collected as a result of a disclosure under section 120 [communication of information] of the Speculation and Vacancy Tax Act, section 64 [communication of information and related offences] of the Income Tax Act, section 32 [confidentiality] of the Property Transfer Tax Act or section 3 [confidentiality] of the Taxation (Rural Area) Act;

"veterans supplement information" means information that is collected for the purpose of determining if the requirements for a category of low-income veterans or low-income veterans' spouses and relatives under section 18.1 are met, but does not include information or categories of information prescribed by the Lieutenant Governor in Council.

(2) Subject to subsections (3) to (4.1), a ministry person may use or disclose personal information collected under this Act

(a) for the purposes of administering or enforcing this Act,

(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy,

(b) for the purposes of administering or enforcing any of the following Acts:

(i) the Land Tax Deferment Act;

(ii) the Property Transfer Tax Act;

(iii) the Taxation (Rural Area) Act;

(iv) the Speculation and Vacancy Tax Act;

(v) the Income Tax Act, or

(c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection.

(3) Subject to subsection (5), a ministry person may use or disclose shared information only

(a) for the purposes of administering or enforcing this Act,

(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy,

(b) for the purposes of administering or enforcing any of the following Acts:

(i) the Land Tax Deferment Act;

(ii) the Property Transfer Tax Act;

(iii) the Taxation (Rural Area) Act;

(iv) the Speculation and Vacancy Tax Act;

(v) the Income Tax Act, or

(c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection.

(3.1) [Repealed 2018-4-11.]

(4) Subject to subsection (5), a ministry person may use or disclose low-income grant supplement information only

(a) for the purposes of administering and enforcing

(i) the program established under section 18.1 (2) (a), and

(ii) sections 2 (8) to (10) [grant for eligible residences] and 7 (3) to (5) [owner must pass on benefit of grant], and section 18.1 as it relates to the program established under subsection (2) (a) of that section,

(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy, or

(b) in court proceedings related to

(i) the program established under section 18.1 (2) (a), and

(ii) sections 2 (8) to (10) and 7 (3) to (5), and section 18.1 as it relates to the program established under subsection (2) (a) of that section.

(4.1) Subject to subsection (5), a ministry person may use or disclose veterans supplement information only

(a) for the purposes of administering and enforcing

(i) the program established under section 18.1 (2) (b), and

(ii) sections 2.1 [veterans supplement for eligible residences] and 7.1 [veterans supplement for eligible occupants, spouses and relatives], and section 18.1 as it relates to the program established under subsection (2) (b) of that section,

(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy, or

(b) in court proceedings related to

(i) the program established under section 18.1 (2) (b), and

(ii) sections 2.1 and 7.1, and section 18.1 as it relates to the program established under subsection (2) (b) of that section.

(5) Subsection (3) (a) or (b), (4) (a) or (4.1) (a) does not permit a disclosure to an employee of, or a person who is retained under a contract to perform services for, a municipality or a government agent office.

Payment on grant approval

14   (1) If a grant is approved in respect of a property in the tax year for which the grant is claimed, a 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 the total amount of any payments made by the owner in respect of property taxes for the tax year exceeds the sum of the following:

(a) the amount of the property taxes for the tax year less the amount of the grant;

(b) any outstanding taxes on the property.

(2) If, in respect of a property located within a municipality, a grant is approved in the tax year following the tax year for which the grant is claimed,

(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, in respect of a property located outside a municipality, a grant is approved in the tax year following the tax year for which the grant is claimed, the minister must pay to the owner of the property a positive amount, if any, equal to the amount of the grant less any outstanding taxes on the property.

(4) An amount paid by the minister under this section must be paid out of the consolidated revenue fund.

How grants are to be applied by municipalities

15   Despite the Community Charter or the Vancouver Charter, a municipality must apply all amounts received under section 12.1 [payments to municipalities] of this Act in respect of a tax year and credit all amounts deducted under section 124 (9) [collection of school taxes by municipality] of the School Act as a payment towards property taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel for the tax year for which the grants were approved under section 10 [determination on grant application] of this Act and in the amount that they were approved.

Alternative municipal tax collection schemes

15.1   (1) If a municipality establishes a tax collection scheme under section 235 [alternative municipal tax collection scheme] of the Community Charter and amounts are paid in accordance with the scheme before July 2 in the year, for the purposes of this Act, those amounts are deemed to be part of the property taxes for the tax year and are to be considered part of the liability for those property taxes.

(2) For property taxes to which subsection (1) applies, if all or part of the amount of a grant remains unapplied after the grant is dealt with in accordance with section 15, the municipality must deal with the unapplied amount in accordance with section 14 (2).

Renumbered

16   [Renumbered as 17.34 by 2021-4-31.]

Division 3Audits, Repayment and Reviews

Definition

17   In this Division, "notice recipient" means a person to whom a notice of disentitlement is given under section 17.11 (1).

Audit powers

17.1   (1) The grant administrator may request any information or records, or make any inquiries, the grant administrator considers necessary for the purpose of auditing a person's entitlement to a grant approved under this Act.

(2) Information or records requested under subsection (1) must be given to the grant administrator within 30 days after the date of the request.

(3) If the grant administrator determines that an applicant for a grant was, for a tax year, entitled to a grant in an amount greater than the amount of the grant approved, subject to subsection (4), the grant administrator may refund to the applicant, out of the consolidated revenue fund, an amount equal to the difference.

(4) Subsection (3) does not apply after the last day of the sixth tax year following the tax year for which a grant is claimed except in relation to a determination made under section 10.3 (2) (b) [adjustment of grant after assessment change].

Determination — not entitled to grant or supplement

17.11   (1) Subject to subsection (2), if the grant administrator determines that a person received an amount as a grant or supplement that the person was not entitled to receive, the grant administrator must, within 14 days after making the determination, give to the person a notice that includes all of the following:

(a) the reasons for the determination;

(b) the amount the person is required to pay and the date by which the amount must be paid;

(c) information about the person's right, under section 17.15, to a review of the determination;

(d) the methods by which payment may be enforced under this Act.

(2) Subsection (1) does not apply in relation to an amount received in a tax year that is more than 6 years before the tax year in which the determination is made unless the determination is made under section 10.3 (2) (b).

Repayment if not entitled

17.12   (1) Subject to section 17.13, a notice recipient must pay to the government, on or before the date set out in the notice of disentitlement, the total of the following amounts:

(a) the amount of the grant or supplement the grant administrator determined the notice recipient was not entitled to receive;

(b) interest on the amount referred to in paragraph (a) from the date of the approval of the grant or supplement to the date of the notice of disentitlement.

(2) Subject to section 17.13, if the notice recipient does not pay, on or before the date set out in the notice of disentitlement, the total amount referred to in subsection (1) of this section, the notice recipient must also pay to the government interest on the unpaid amount, including unpaid interest, from the date of the notice of disentitlement.

Waiver or cancellation

17.13   (1) In this section:

"principal residence requirement", in relation to a residence, means a requirement under this Act that the residence be occupied by a person as the person's principal residence as a condition of entitlement to a grant or eligibility for a supplement in respect of that residence;

"residence" means any of the following:

(a) an eligible residence;

(b) an eligible apartment or eligible housing unit in an eligible building;

(c) an eligible land cooperative residence on a land cooperative;

(d) an eligible multi dwelling leased parcel residence on a multi dwelling leased parcel.

(2) Despite the Financial Administration Act but subject to this section, the grant administrator may, within one year after the date of the notice of disentitlement, waive or cancel all or part of an amount otherwise payable by a notice recipient under section 17.12.

(3) Subject to subsection (4), if the grant administrator is satisfied that it is fair and reasonable to do so, the grant administrator may, in the following circumstances, waive or cancel all or part of an amount otherwise payable by a notice recipient under section 17.12:

(a) both of the following circumstances apply:

(i) the amount relates to a grant or supplement received by the notice recipient in respect of a residence for a tax year in which no person met the applicable principal residence requirement for the residence;

(ii) the grant administrator is satisfied that, had the notice recipient applied for the grant or supplement in respect of another residence, the applicable principal residence requirement would have been met and the grant approved or supplement paid;

(b) the circumstances, if any, established by regulation.

(4) A waiver or cancellation under subsection (3) is subject to the prior approval of the Lieutenant Governor in Council if the amount to be waived or cancelled is greater than $25 000.

(5) The grant administrator may also waive or cancel all or part of an amount of interest otherwise payable by a notice recipient under section 17.12 if the grant administrator is satisfied that the notice recipient, in applying for a grant or supplement, relied on incorrect advice or information provided by a person who was employed by, or retained under a contract to perform services for, the government.

(6) The grant administrator must give to a notice recipient written notice of a waiver or cancellation under this section.

(7) If a notice recipient has paid an amount that is subsequently waived or cancelled under this section, the grant administrator must pay to the notice recipient, from the consolidated revenue fund,

(a) a refund of the amount paid by the notice recipient, and

(b) interest on the amount refunded from the date of the payment to the government to the date of the refund.

Owner must pass on benefit of refund

17.14   (1) Subject to subsection (2), an owner of an eligible building, land cooperative or multi dwelling leased parcel who receives an amount under any of the following must comply with section 7 (1) [owner must pass on benefit of grant] as if the amount were a grant referred to in that section:

(a) section 14 [payment on grant approval];

(b) section 17.1 (3) [audit powers];

(c) section 17.13 (7) [waiver or cancellation].

(2) Subsection (1) does not apply to the extent that, at the time the amount is received,

(a) the owner has already benefitted each eligible occupant in the amount of the grant that is attributable to the eligible occupant in accordance with section 7 (1), and

(b) an eligible occupant who received the benefit of the grant has not compensated the owner for the amount of the benefit.

(3) If an owner fails to comply with subsection (1) in respect of an eligible occupant, the eligible occupant has a cause of action to recover from the owner, in a court of competent jurisdiction, the portion of the amount attributable to that eligible occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

Review by minister

17.15   (1) A notice recipient may request a review of a determination made by the grant administrator other than a determination made under section 10.3 (2) (b) [adjustment of grant after assessment change].

(2) The request for review must

(a) be in writing,

(b) be given to the minister within 90 days after the date of the notice of disentitlement, and

(c) clearly set out a statement of all material facts and the reasons in support of the review.

(3) On receiving a request for review, the minister must

(a) consider the matter,

(b) confirm, vary or reverse the determination made by the grant administrator, and

(c) promptly give to the notice recipient written notice of the decision on the review.

(4) The minister may, in writing, delegate to a named person or to a class of persons any of the minister's duties under subsection (3).

(5) If, as a result of the review, the minister reduces an amount set out in the notice of disentitlement or reverses a determination made by the grant administrator, the grant administrator must pay to the person, out of the consolidated revenue fund,

(a) a refund of any excess amount, including interest, paid by the person, and

(b) interest on the amount referred to in paragraph (a) from the date the person paid the amount to the government to the date of the refund.

Interest

17.16   Interest payable to the government under this Act must be calculated at the prescribed rate and in the prescribed manner.

Division 4Recovery of Amounts Owing

Amount to be collected as taxes

17.17   (1) In this section, "notice recipient" has the meaning given to it in section 17 [definition].

(2) If, in respect of a grant, a person fails to pay an amount under section 17.12 [repayment if not entitled] by the date set out in the notice of disentitlement, the grant administrator may recover the amount by directing the collector of a jurisdiction in British Columbia to place the amount on the tax roll of that jurisdiction against any property owned by the notice recipient in that jurisdiction.

(3) If an amount is placed on a tax roll under subsection (2), the collector must also do the following:

(a) on a date specified in each year by the grant administrator, add interest calculated in accordance with section 17.16 to the amount, including interest, that remains unpaid on that date;

(b) collect the total of the amounts placed on the tax roll in the same manner as taxes imposed or levied for that year under the Community Charter, the Taxation (Rural Area) Act or the Vancouver Charter, as applicable.

(4) On placing an amount on a tax roll against the property of a notice recipient, the collector must promptly give notice to the notice recipient.

(5) A municipality must pay to the minister any amount that is, under this section, placed on a tax roll of the municipality.

Court proceedings to recover amount owing

17.18   The government may commence a proceeding in a court of competent jurisdiction to recover an amount owing to the government under section 17.12 [repayment if not entitled] as a debt due to the government.

Summary proceedings

17.19   (1) If a person fails to pay an amount owing to the government under section 17.12 [repayment if not entitled], the grant administrator may issue a certificate specifying the amount owed and the name of the person who owes it.

(2) The grant administrator may file with the Supreme Court a certificate issued under subsection (1).

(3) A certificate filed under subsection (2) has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate against the person named in the certificate.

(4) If the amount specified in a certificate filed under subsection (2) is different from the actual amount owing to the government under section 17.12, the grant administrator may correct the amount by issuing a new certificate specifying the revised amount owed and the name of the person who owes it.

(5) The grant administrator may file with the Supreme Court a certificate issued under subsection (4).

(6) A certificate filed under subsection (5)

(a) revises the certificate filed under subsection (2) that names the same person,

(b) is deemed to be filed at the same time as the certificate it revises, and

(c) has the same force and effect, and all proceedings may be taken on the certificate, as if it were a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate against the person named in the certificate.

Alternative remedies

17.20   (1) Remedies available to the government, other than the remedy under section 17.17 [amount to be collected as taxes], for the recovery of an amount owing to the government under section 17.12 [repayment if not entitled] may be exercised separately, concurrently or cumulatively.

(2) The liability of a person for the payment of an amount owing to the government under section 17.12 is not affected by a fine or penalty imposed on or paid by the person for contravention of this Act.

Attachment of funds

17.21   (1) In this section, "debtor" means any person who is liable to pay an amount under section 17.12 [repayment if not entitled].

(2) If the grant administrator knows or suspects that a person is or is about to become indebted or liable to make a payment to a debtor, the grant administrator may demand that that person pay to the government, on account of the debtor's liability under section 17.12, all or part of the money otherwise payable to the debtor.

(3) Without limiting subsection (2), if the grant administrator knows or suspects that a person is about to advance money to or make a payment on behalf of a debtor, or make a payment in respect of a negotiable instrument issued by a debtor, the grant administrator may demand that that person pay to the government, on behalf of the debtor's liability under section 17.12, the money that would otherwise be advanced or paid.

(4) If, under this section, the grant administrator demands that a person pay to the government, on account of a debtor's liability under section 17.12, money otherwise payable by that person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand

(a) is applicable to all of those payments to be made by the person to the debtor until the liability under section 17.12 is satisfied, and

(b) operates to require payments to the government out of each payment of the amount stipulated by the grant administrator in the demand.

(5) Money or a beneficial interest in money in a savings institution

(a) on deposit to the credit of a debtor at the time a demand is given, or

(b) deposited to the credit of a debtor after a demand is given

is money for which the savings institution is indebted to the debtor within the meaning of this section, but money on deposit or deposited to the credit of a debtor as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a debtor in the debtor's capacity as a trustee.

(6) A demand under this section continues in effect until the earliest of the following:

(a) subject to paragraphs (b) and (c), the demand is satisfied;

(b) subject to paragraph (c), 90 days after the demand is given;

(c) 3 years after the demand is given, if the demand is made in respect of an outstanding legal claim or insurance claim that, if resolved in the debtor's favour, will result in money becoming available to the debtor.

(7) Despite subsection (6), if a demand is made in respect of a periodic payment referred to in subsection (4), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is given, in which case the demand ceases to have effect at the end of that period.

(8) Money demanded from a person by the grant administrator under this section becomes payable

(a) as soon as the person is given the demand, if that person is indebted or liable to make a payment to the debtor at the time the demand is given, or

(b) as soon as the person becomes indebted or liable to make a payment to the debtor, in any other case.

(9) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to the government an amount equal to the amount that the person was required to pay under subsection (2) or (4).

(10) A person who fails to comply with a demand under subsection (3) is liable to pay to the government an amount equal to the lesser of

(a) the total of the money advanced or paid, and

(b) the amount that the person was required to pay under subsection (3).

(11) Money paid by any person to the government in compliance with a demand under this section

(a) satisfies the original liability to the extent of the payment, and

(b) is deemed to have been paid by that person to the debtor.

Lien

17.22   (1) In this section:

"amount owing" means an amount owing to the government under section 17.12 [repayment if not entitled];

"collateral" has the same meaning as in the Personal Property Security Act;

"financing statement" has the same meaning as in the Personal Property Security Act;

"inventory" has the same meaning as in the Personal Property Security Act;

"personal property registry" means the registry under the Personal Property Security Act;

"proceeds" has the same meaning as in the Personal Property Security Act;

"purchase money security interest" has the same meaning as in the Personal Property Security Act;

"registered", in relation to an owner, means registered in the land title office;

"security interest" has the same meaning as in the Personal Property Security Act.

(2) If a person is required to pay an amount to the government under section 17.12 and does not pay the amount, the grant administrator may register a lien

(a) against the real property of

(i) the person, or

(ii) another person who is a registered owner of the property in respect of which the amount is owing

by registering a certificate of lien in the prescribed form in the appropriate land title office in the same manner that a charge is registered under the Land Title Act, and

(b) against the personal property of

(i) the person, or

(ii) another person who is a registered owner of the property in respect of which the amount is owing

by registering a financing statement in the personal property registry.

(3) On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount owing.

(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the present and after acquired personal property in which the person has a legal or equitable interest for the amount owing.

(5) A lien registered under subsection (2) (b) against personal property does not have priority over

(a) a security interest that secures unpaid wages under section 87 (3) [lien for unpaid wages] of the Employment Standards Act, regardless of when that security interest arises, or

(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.

(6) In relation to a certificate of lien registered under subsection (2) (a) against the real property of a person, the grant administrator may register a certificate of lien in the form prescribed for the purposes of subsection (2) (a) in the appropriate land title office in the same manner that a charge is registered under the Land Title Act if

(a) the certificate of lien registered under subsection (2) (a) against the real property of the person contains a statement of the amount owing, and

(b) the grant administrator is satisfied that the amount referred to in paragraph (a) of this subsection that is stated in that certificate of lien is incorrect.

(7) In relation to a financing statement registered under subsection (2) (b) against the personal property of a person, the grant administrator may register a financing change statement, as defined in the Personal Property Security Act, in the personal property registry if

(a) the financing statement registered under subsection (2) (b) against the personal property of the person contains a statement of the amount owing, and

(b) the grant administrator is satisfied that the amount referred to in paragraph (a) of this subsection that is stated in that financing statement is incorrect.

(8) A certificate of lien registered under subsection (6) and a financing change statement registered under subsection (7) must contain a revised statement of the amount owing.

(9) On registration of a certificate of lien against the real property of a person under subsection (6), the certificate of lien registered under subsection (2) (a) against the real property of the person is, at the same time it was originally registered, deemed to be revised to set out the amount owing as stated in the certificate of lien registered under subsection (6).

(10) On registration of a financing change statement against the personal property of a person under subsection (7), the financing statement registered under subsection (2) (b) against the personal property of the person is, at the same time it was originally registered, deemed to be revised to set out the amount owing as stated in the financing change statement registered under subsection (7).

(11) Despite section 13.1 [access to and disclosure of records], the grant administrator must,

(a) on the oral or written request of a person, disclose in writing the amount of the lien under this section registered against the personal or real property of the person, or

(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing the amount of the lien under this section registered against the personal or real property of the named person.

Notice of enforcement proceedings

17.23   (1) Before taking proceedings for the recovery of an amount owing to the government under section 17.12 [repayment if not entitled], the grant administrator must give notice of the grant administrator's intention to enforce payment to

(a) the person who owes the amount, and

(b) any other person in relation to whom payment may be enforced under section 17.22.

(2) Failure to give notice under subsection (1) does not affect the validity of proceedings taken for the recovery of an amount owing to the government under section 17.12.

Limitation period

17.24   (1) In this section, "collection proceeding" means

(a) a proceeding under section 17.18 [court proceedings to recover amount owing] for the recovery of an amount owing to the government,

(b) the filing of a certificate under section 17.19 [summary proceedings],

(c) the making of a demand under section 17.21 [attachment of funds], and

(d) the registration or enforcement of a lien under section 17.22 [lien].

(2) A collection proceeding may be commenced at any time within 7 years after the date of the notice of disentitlement for the amount claimed in the collection proceeding.

(3) Despite subsection (2), a collection proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time.

(4) If, before the expiry of the limitation period that applies under subsection (2) to an amount claimed, a person acknowledges liability in respect of the amount claimed, the date of the notice of disentitlement is deemed to be the day on which the acknowledgement is made.

(5) Subsection (4) does not apply to an acknowledgement, other than an acknowledgement referred to in subsection (6), unless the acknowledgement is

(a) in writing,

(b) signed, by hand or by electronic signature within the meaning of the Electronic Transactions Act,

(c) made by the person making the acknowledgement or the person's agent, and

(d) made to the government or an agent of the government.

(6) In the case of an amount claimed to which the limitation period under subsection (2) applies, for the purposes of subsection (4), part payment of the amount by the person against whom the claim is or may be made or by the person's agent is an acknowledgement by the person against whom the claim is or may be made of liability in respect of the claim.

(7) Section 24 (2), (4) and (10) [limitation periods extended if liability acknowledged] of the Limitation Act applies for the purposes of this section.

(8) The liability of a person for the payment of an amount owing to the government under section 17.12 [repayment if not entitled] is not affected by the expiry of the limitation period that applies under subsection (2) to the amount claimed.

Part 4General

Designation of grant administrator

17.25   The minister may designate as grant administrator to administer this Act a person who is appointed under the Public Service Act.

Delegation

17.26   (1) The grant administrator may, in writing, delegate any of the grant administrator's powers or duties under this Act.

(2) A delegation under subsection (1) may be to a named person or to a class of persons.

How and when documents are given by grant administrator

17.27   (1) If, under this Act, a document must or may be given by the grant administrator to a person, other than a municipality, the document may be given as follows:

(a) if the person is an individual, by leaving the document with the individual;

(b) if the person is a corporation, by leaving the document with a board member or senior officer of the corporation;

(c) if the person is an extraprovincial corporation, by leaving the document with

(i) a person referred to in paragraph (b), or

(ii) an attorney for the extraprovincial corporation;

(d) by sending the document by ordinary mail or registered mail to the last known address of the person according to the records of the grant administrator;

(e) by sending the document by electronic mail to the last known electronic mail address of the person according to the records of the grant administrator;

(f) by sending the document by fax to the last known fax number of the person according to the records of the grant administrator;

(g) by sending the document by another communication method agreed to by the person and the grant administrator.

(2) If a person carries on business under a name or style other than the person's own name or style, a document to be given in accordance with this section may be addressed to the name or style under which the person carries on business.

(3) A document sent by ordinary mail, registered mail, electronic mail, fax or a communication method referred to in subsection (1) (g) is conclusively deemed to have been given on the date the document was sent.

(4) Despite subsection (3), if a notice of disentitlement is sent by ordinary mail, registered mail, electronic mail or fax, the notice, for the purposes of this Act, is deemed to have been given on the date of that notice.

(5) For the purposes of this Act, the date of a notice given by the grant administrator is the date stated on the notice.

Proof of compliance

17.28   In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the grant administrator with section 17.27 may be sufficiently proved in any court by the production of an affidavit of the grant administrator setting out the facts.

Proof of receipt

17.29   (1) Proof of the receipt by a person of a document to which section 17.27 applies may be established in any court by showing that the document was given in accordance with that section.

(2) A person seeking to establish that a document referred to in subsection (1) was not received by the person bears the burden of establishing that fact.

How and when documents are given by minister

17.30   If, under this Act, a document must or may be given by the minister to a person,

(a) the document may be given in accordance with section 17.27 (1), and

(b) if the document is given in accordance with that section, the document is conclusively deemed to have been given on the date of that document.

When documents are filed with or given to grant administrator or minister

17.31   (1) If, under this Act, a document must or may be filed with or given to the grant administrator or minister, the document is conclusively deemed to have been filed or given on the date it is received by the grant administrator or minister, as the case may be.

(2) If, under this Act, a document must or may be given to the minister, the document is conclusively deemed to have been given if delivered to the office of the deputy minister or another location designated by the deputy minister.

Payment

17.32   A person required to pay an amount to the government under this Act must pay the amount in the manner required by the grant administrator.

When payment is received

17.33   If, under this Act, an amount must or may be paid to the government, the amount is conclusively deemed to have been paid on the date it is received by the government.

Offence and penalty

17.34   (1) A person who knowingly or recklessly furnishes false information in the course of applying for a grant or supplement, or in giving information in response to a direction or request under section 18.1 (4), commits an offence and is liable to a fine of not more than $10 000.

(2) A proceeding must not be instituted under this section more than 2 years after the time when the subject matter of the proceeding arose.

Power to make regulations

18   (1) 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) prescribing an amount as the applicable amount 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 [definitions], which amount may be

(i) a specified amount, a specified percentage of the value of the housing unit or a specified portion of the value of the housing unit in relation to the value of the housing society building, and

(ii) different for different areas of British Columbia and for different ages of buildings;

(b) prescribing an amount as the threshold amount for the purposes of sections 2 (3) [grant for eligible residences], 3 (4) [grant for eligible apartments and housing units], 4 (4) [grant for eligible land cooperative residences] and 5 (4) [grant for eligible multi dwelling leased parcel residences];

(c) for the purposes of the definition of "residential facility" in section 5.1 (1) [extended absence from principal residence],

(i) prescribing circumstances for the purposes of paragraph (b) of the definition, and

(ii) excluding premises, parts of premises, classes of premises or classes of parts of premises;

(d) respecting applications for grants and the information, authorizations and verifications that must be given in support of an application;

(e) respecting requirements that must be met for a person to be considered a person with disabilities;

(f) concerning payment of an amount by the minister to a municipality;

(g) for the purposes of section 12 [reporting], respecting reports by the grant administrator to municipalities and respecting reports by the municipalities to the grant administrator;

(h) for the purposes of the definitions of "low-income grant supplement information" and "veterans supplement information" in section 13.1 (1) [access to and disclosure of records], establishing information or categories of information;

(i) for the purposes of section 17.13 (3) (b) [waiver or cancellation],

(i) establishing circumstances in which an amount may be waived or cancelled, and

(ii) establishing conditions or limits on a waiver or cancellation in the circumstances referred to in subparagraph (i);

(j) extending the time, before or after the time has expired, for doing anything under this Act;

(k) defining a word or expression used but not defined in this Act;

(l) respecting any other matter for which regulations are contemplated by this Act.

(2.1) In making regulations under subsection 2 (d), (e) or (i), the Lieutenant Governor in Council may do one or more of the following:

(a) delegate a matter to the grant administrator;

(b) confer a discretion on the grant administrator;

(c) make different regulations for different persons, places, things or circumstances or for different classes of persons, places, things or circumstances;

(d) establish or define classes of persons, places, things or circumstances.

(3) If made before December 31 in any year, regulations under subsection (2) or section 18.1 may be made retroactive to January 1 of that year, and if made retroactive are deemed to have come into force on that date.

Supplements

18.1   (1) In this section:

"qualifying low-income individuals" means owners and eligible occupants, or spouses and relatives of deceased owners and deceased eligible occupants, who are described in sections 2 (8) [grant for eligible residences] and 7 (3) [owner must pass on benefit of grant], as applicable, and who qualify under the regulations as low-income individuals;

"qualifying low-income veterans" means owners and eligible occupants who are described in sections 2.1 (1) [veterans supplement for eligible residences] and 7.1 (1), (2) and (3) [veterans supplement for eligible occupants, spouses and relatives], as applicable, and who qualify under the regulations as low-income veterans;

"qualifying low-income veterans' spouses and relatives" means spouses and relatives of deceased owners and deceased eligible occupants who are described in sections 2.1 (2) and 7.1 (4), as applicable, and who qualify under the regulations as low-income veterans' spouses and relatives.

(2) Without limiting section 18 (1) but subject to this section, the Lieutenant Governor in Council may establish by regulation one or both of the following:

(a) a program administered by a grant administrator for the payment of a low-income grant supplement to qualifying low-income individuals;

(b) a program administered by a grant administrator for the payment of a veterans supplement to qualifying low-income veterans and qualifying low-income veterans' spouses and relatives.

(3) Without limiting section 18 (1) or subsection (2) of this section, the Lieutenant Governor in Council may make regulations as follows:

(a) respecting applications for a supplement and the information, authorizations and verifications that must be given in support of an application;

(b) establishing qualifications for

(i) low-income individuals for the purposes of sections 2 (10) and 7 (5), or

(ii) low-income veterans or low-income veterans' spouses and relatives for the purposes of sections 2.1 (5) and 7.1 (7),

including, without limitation, prescribing rules for determining income for those purposes;

(c) establishing conditions that

(i) qualifying low-income individuals must satisfy to be eligible for a low-income grant supplement, or

(ii) qualifying low-income veterans or qualifying low-income veterans' spouses and relatives must satisfy to be eligible for a veterans supplement

and governing the eligibility referred to in subparagraphs (i) and (ii);

(d) prescribing the amount, the manner of determining the amount or the manner of determining the maximum amount of

(i) a low-income grant supplement, or

(ii) a veterans supplement;

(e) regulating when and how a supplement is paid;

(f) requiring or authorizing that, in cases where a person's taxes have been deferred by an agreement under section 6 [approval of application and agreement] of the Land Tax Deferment Act, the amount of a supplement be applied to reduce the amount of the taxes deferred instead of being paid to the person;

(g) eliminating eligibility for a supplement if the amount of the supplement would be less than an amount, not greater than $25, specified by the Lieutenant Governor in Council;

(h) specifying circumstances in which a grant administrator must not accept an application for a supplement.

(3.1) For the purposes of applying for a supplement, the approved form is the form that contains the information required by the grant administrator for the supplement.

(4) For the purposes of determining or auditing qualifications or eligibility for a supplement, the grant administrator may do one or more of the following:

(a) direct an applicant for or recipient of the supplement to give to the grant administrator information or records and to do so within the time and in the manner specified by the grant administrator;

(b) in the case of an applicant or recipient who is

(i) an eligible occupant or a deceased eligible occupant's spouse or relative described in section 7 (3), or

(ii) an eligible occupant or a deceased eligible occupant's spouse or relative described in section 7.1,

direct the owner of the relevant eligible building, land cooperative or multi dwelling leased parcel to give to the grant administrator information or records within the time and in the manner specified by the grant administrator;

(c) seek verification of any information given by an applicant or recipient under paragraph (a) or an owner under paragraph (b), including requesting any additional information or making any inquiries that the grant administrator considers necessary in order to determine eligibility for or entitlement to a supplement.

(5) A person to whom a direction is issued or a request is made under subsection (4) must comply with the direction or request.

(6) The grant administrator may reject an application for

(a) a low-income grant supplement for a tax year if the requirements of section 2 (10) or 7 (5) are not met, or

(b) a veterans supplement for a tax year if the requirements of section 2.1 (5) or 7.1 (7) are not met.

(7) [Repealed 2012-8-35.]

(8) With the prior approval of the Lieutenant Governor in Council, the minister may enter into an information-sharing agreement or arrangement with the government of Canada, or an agency of that government, for the purposes of administering and enforcing the following:

(a) the program respecting low-income grant supplements established under subsection (2) (a), the provisions of this section relating to that program and sections 2 (8) to (10) and 7 (3) to (5);

(b) the program respecting veterans supplements established under subsection (2) (b), the provisions of this section relating to that program and sections 2.1 and 7.1.

(9) If the grant administrator approves an application for a supplement for a tax year, an amount equivalent to that supplement may be paid out of the consolidated revenue fund to the applicant by the Minister of Finance.

(10) In making regulations under this section, the Lieutenant Governor in Council may do one or more of the following:

(a) delegate a matter to a person;

(b) confer a discretion on a person;

(c) make different regulations for different categories of

(i) low-income individuals,

(ii) qualifying low-income individuals,

(iii) low-income veterans or low-income veterans' spouses and relatives, or

(iv) qualifying low-income veterans or qualifying low-income veterans' spouses and relatives;

(d) establish different categories of individuals referred to in paragraph (c);

(e) make different regulations for low-income grant supplements and veterans supplements.

(11) A low-income grant supplement is not available in respect of any property for the 2006 tax year or any tax year before 2006.

(12) A veterans supplement is not available in respect of any property for the 2011 tax year or any tax year before 2011.

Repealed

18.2   [Repealed 2021-4-39.]

Repealed

19   [Repealed 2010-2-73.]

Repealed

20-22   [Repealed 2021-4-39.]

Schedule 1

(Sections 2 (1), 3 (2) and (5) (a), 4 (2) and (5) (a) and 5 (2) and (5) (a))

ItemColumn 1
Amount of Property Taxes
Column 2
Amount of Grant
1$920 or more$570
2Less than $920Amount of Property Taxes minus $350

Schedule 2

(Sections 2 (2) and (8), 2.1 (4) (a), 3 (3) and (5) (a), 4 (3) and (5) (a), 5 (3) and (5) (a) and 7.1 (6) (a))

ItemColumn 1
Amount of Property Taxes
Column 2
Amount of Grant
1$945 or more$845
2Less than $945Amount of Property Taxes minus $100

Schedule 3

(Sections 2 (1.1), 3 (2.1) and (5) (a), 4 (2.1) and (5) (a) and 5 (2.1) and (5) (a))

ItemColumn 1
Amount of Property Taxes
Column 2
Amount of Grant
1$1 120 or more$770
2Less than $1 120Amount of Property Taxes minus $350

Schedule 4

(Sections 2 (2.1) and (8), 2.1 (4) (b) and (5) (a), 3 (3.1) and (5) (a), 4 (3.1), 5 (3.1) and (5) (a) and 7.1 (6) (b))

ItemColumn 1
Amount of Property Taxes
Column 2
Amount of Grant
1$1 145 or more$1 045
2Less than $1 145Amount of Property Taxes minus $100