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| This archived statute consolidation is current to November 5, 2001 and includes changes enacted and in force by that date. For the most current information, click here. |
[Updated to May 14, 2001]
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Contents |
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Section |
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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 shown as a separate taxable parcel on a tax roll for the current year prepared by a collector, and
(b) has as a taxable improvement on it, a building containing at least 2 apartments;
"collector" means the collector in each municipality and the collector for each provincial collection district appointed under the Taxation (Rural Area) Act and includes the Surveyor of Taxes;
"current year taxes" means unpaid real property taxes, other than school referendum taxes levied under the School Act, levied for the current tax year against property that
(a) is classified under the Assessment Act as class 1 or 9 property, and
(b) comprises all or part of an eligible residence, eligible apartment, eligible land cooperative residence, eligible multi dwelling leased parcel residence or eligible housing unit,
but does not include arrears, penalties, delinquent taxes or interest on them;
"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 current year taxes on the apartment building in the proportion that the value of the apartment bears to the value of the apartment building;
"eligible 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 the current 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 the current 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 prescribed under section 18 (2) (e);
"eligible residence" means land shown as a separate taxable parcel on a tax roll for the current tax year that has as an improvement a building that is
(a) assessed and taxed as an improvement in the current tax year, and
(b) 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 reduction of indebtedness for the current year taxes;
"grant administrator" means a person who is appointed under the Public Service Act and designated by the minister as the grant administrator;
"housing cooperative building" means land that
(a) is shown as a separate taxable parcel on a tax roll for the current year prepared by a collector,
(b) is owned by a housing cooperative under the Cooperative Association Act, and
(c) has a taxable improvement on it that is used by the housing cooperative to provide the accommodation referred to in the definition of "housing cooperative" in section 1 of the Cooperative Association Act;
"housing society building" means land that
(a) is shown as a separate taxable parcel on a tax roll for the current year prepared by a collector,
(b) is owned by a society under the Society 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 prescribed under section 18 (2) (e) 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;
"multi dwelling leased parcel" means a parcel of land on which are located 2 or more residences, the owners of one or more of which, under leases having terms not less than a prescribed number of years, lease portions of the parcel from the owner of the parcel or from a lessee of the owner of the parcel and on which portion the owner of the residence has his or her residence;
"owner" means,
(a) in relation to an eligible residence
(i) in a municipality, an individual who is an owner as defined in the Local Government Act,
(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 current year 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 Local Government Act, and
(ii) outside a municipality, a person who is an owner as defined in the Taxation (Rural Area) Act;
"person with disabilities" means a person who
(a) comes within the meaning given by regulation to that expression, and
(b) is eligible under the regulations for the purposes of the provision of this Act in which the expression is used;
"principal residence" means the usual place where an individual makes his or her home;
"property" includes land and improvements;
"relative" means,
(a) in sections 2 (2), 3 (3), 4 (3) and 5 (3), 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 sections 2 (3), 3 (6), 4 (6) and 5 (6), as applicable, the deceased owner's or the deceased occupant's child, grandchild, father, mother, brother or sister;
"residential value" means the value of property, other than farm outbuildings, that is classified under the Assessment Act as Class 1 property;
"spouse" means a person who
(a) is married to another person, or
(b) is living and cohabiting with another person in a marriage-like relationship, including a marriage-like relationship between persons of the same gender, for a period of at least 2 years before the death of either of them or before the filing of an application by either of them under section 8,
but does not include persons who are spouses as defined in paragraph (a) who are separated and living apart and
(c) have entered into a written agreement under which they have agreed to live apart, or
(d) are subject to an order of the court recognizing the separation.
2 (1) An owner of an eligible residence is entitled to a grant in the amount set out in Schedule 1 if the owner
(a) is permanently resident in British Columbia, and
(b) occupies the eligible residence as his or her principal residence.
(2) If, during the current tax year, an owner who qualifies under 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 receiving a disability allowance or benefit under the Disability Benefits Program 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.
(3) Despite subsections (1) and (2), if
(a) the net taxable residential value for school purposes of an eligible residence as assessed under the Assessment Act, or
(b) the amount determined under subsection (4) for an eligible residence
exceeds $525 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $525 000.
(4) If an eligible residence consists of the owner's principal residence and one or more other residences, the net residential value for school purposes of the eligible residence as assessed under the Assessment Act 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 permanently resident in British Columbia,
(b) the spouse or relative occupied the eligible residence as his or her principal residence on the date of that owner's death and continues to so occupy the eligible residence, and
(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.
(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 year in which the death occurs, the amount the deceased owner would have been entitled to receive had he or she lived, and
(b) for any subsequent year during which the spouse or relative continues to occupy the eligible residence, the amount the spouse or relative would be or is entitled to receive as owner of the eligible residence.
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) and (3).
(2) The owner referred to in subsection (1) 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 permanently resident in British Columbia, and
(b) occupies the apartment or housing unit as his or her principal residence.
(3) The owner referred to in subsection (1) 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 described in subsection (2) who, during the current 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 receiving a disability allowance or benefit under the Disability Benefits Program 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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible apartment or eligible housing unit as assessed under the Assessment Act exceeds $525 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $525 000.
(5) For the purposes of determining the amount to which an owner is entitled under subsections (2), (3) and (4), the owner must ascertain
(a) the amount of the current year taxes applicable to each eligible apartment or eligible housing unit and that amount is the "Current Year Taxes" referred to in Schedules 1 and 2, 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) the spouse or relative of the deceased occupant occupied the eligible apartment or eligible housing unit as his or her 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 permanently 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 year that the eligible occupant dies, the amount referred to in subsection (2) or (3) must be determined as though the eligible occupant had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
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) and (3).
(2) The owner referred to in subsection (1) 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 permanently resident in British Columbia, and
(b) occupies that residence as his or her principal residence.
(3) The owner referred to in subsection (1) 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 described in subsection (2) who, during the current 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 receiving a disability allowance or benefit under the Disability Benefits Program 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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible land cooperative residence as assessed under the Assessment Act exceeds $525 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $525 000.
(5) For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (4), the owner must ascertain
(a) the amount of the current year taxes applicable to each eligible land cooperative residence and that amount is the "Current Year Taxes" referred to in Schedules 1 and 2, 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) the spouse or relative of the deceased occupant occupied the eligible land cooperative residence as his or her 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 permanently 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 his or her estate
and, for the year that the eligible occupant dies, the amount referred to in subsection (2) or (3) must be determined as though he or she had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
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) and (3).
(2) The owner referred to in subsection (1) 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 permanently resident in British Columbia, and
(b) occupies that residence as his or her principal residence.
(3) The owner referred to in subsection (1) 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 described in subsection (2) who, during the current 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 receiving a disability allowance or benefit under the Disability Benefits Program 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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible multi dwelling leased parcel residence as assessed under the Assessment Act exceeds $525 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $525 000.
(5) For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (4), the owner must ascertain
(a) the amount of the current year taxes applicable to each eligible multi dwelling leased parcel residence in respect only of improvements that are classified under the Assessment Act as class 1 property and that amount is the "Current Year Taxes" referred to in Schedules 1 and 2, 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) the spouse or relative of the deceased occupant occupied the eligible multi dwelling leased parcel residence as his or her principal residence on the date of that deceased occupant's death,
(b) the spouse or relative is permanently 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 his estate
and, for the year that the eligible occupant dies, the amount referred to in subsection (2) or (3) must be determined as though he or she had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
6 (1) No more than one grant must be made in respect of
(a) a separate taxable parcel on a tax roll,
(b) an eligible apartment,
(c) an eligible housing unit,
(d) an eligible land cooperative residence, or
(e) an eligible multi dwelling leased parcel residence.
(2) If in a year an owner of an eligible residence receives a grant under section 2, neither that owner nor the owner's spouse is entitled, during that 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 in a 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, 4 or 5, neither the eligible occupant of that apartment, housing unit or residence nor that eligible occupant's spouse is entitled, during that 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.
(4) A person is not entitled to any reduction of indebtedness for taxes levied against a part of an eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence that is not classified under the Assessment Act as class 1 or 9 property.
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), 4 (1) or 5 (1) 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 that has jurisdiction.
8 (1) After a person receives the real property tax notice for the current year, he or she may, before January 1 of the next year, apply for a grant in respect of current year taxes by applying to a collector on the form and in the manner prescribed.
(2) If an applicant is unable to apply, the application may be made by the applicant's committee or a person appointed in writing as the applicant's attorney.
(2.1) If an applicant is unable to apply, the application may be made by the applicant's representative under the Representation Agreement Act, if the representative is authorized to make decisions about the applicant's financial affairs or assets.
(3) A collector may require that an application for a grant be accompanied by documentary evidence.
9 (1) Even though the time referred to in section 8 (1) has expired, on the written request of an owner or the owner's agent stating the reasons for the failure of the owner to apply for a grant within the time limit, a collector may extend the time limit referred to in that section up to a maximum extension of 12 months.
(2) If at the time an application under subsection (1) is made the real property taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel have been paid, the owner may only be granted an extension of time if
(a) those taxes were paid by the owner,
(b) the owner owned the applicable eligible residence, eligible building, land cooperative or multi dwelling leased parcel at the time the taxes were paid, and
(c) the owner was eligible for the grant on December 31 of the year in respect of which the grant is applied for.
(3) If at the time an application under subsection (1) is made the real property taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel have not been paid, the owner may only be granted an extension of time if the owner was eligible for the grant on December 31 of the year in respect of which the grant is applied for.
10 (1) If the collector approves an application for a grant, the collector must insert on the tax notice, in the manner prescribed, the amount of the grant and the amount of tax remaining due after deducting the grant.
(2) If the collector disapproves the application or approves it for an amount less than that applied for, the collector must within 14 days after making that determination, mail to the applicant at the address shown on the tax notice, the reasons for his or her determination.
(3) If a collector disagrees with a determination made by an owner under section 3 (5), 4 (5) or 5 (5), the owner must redetermine the current year taxes applicable in accordance with the directions of the collector and resubmit the application for the grant.
(4) After a grant is approved, the collector or the grant administrator may request any additional information or make any inquiries that the collector or grant administrator considers necessary for determining a person's entitlement to a grant or the amount of a grant.
(5) Information requested under subsection (4) must be supplied to the person who requested it within 30 days after the date of the request.
11 If the collector has made an apportionment under section 374 [apportionment of property value taxes if property subdivided] of the Local Government Act,, an owner to whom the apportionment applies is entitled to a grant under this Act in the taxation year to which the apportionment applies so long as the owner is otherwise qualified for a grant under this Act.
12 (1) For the purpose of deducting grants from taxes payable by a municipality under section 124 (2) of the School Act, the collector of the municipality must
(a) certify, in a form satisfactory to the Minister of Municipal Affairs and Housing, the total amount of all grants approved under section 10 of this Act during the periods in which those taxes were collected, and
(b) deliver the certified statements to the Minister of Finance and Corporate Relations.
(2) The collector in a municipality must deliver to the Minister of Municipal Affairs and Housing before February 28 of each year a final certified statement in a form satisfactory to that minister setting out the amount of all grants that have been approved under section 10 of this Act for the previous tax year.
(3) On receiving a statement under subsection (2), the Minister of Municipal Affairs and Housing must examine the statement and certify the amount of the grants approved.
(4) On certification of a statement under subsection (3), the Minister of Finance and Corporate Relations must pay to the municipality out of the consolidated revenue fund the certified amount of the grants less the amount deducted by the municipality under section 124 (9) of the School Act.
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.
14 (1) In this section, "outstanding taxes" means real property taxes owing and includes any arrears, penalties, delinquent taxes or interest on them.
(2) If an owner is granted an extension of time under section 9 (1) and the application for the grant is subsequently approved under section 10 (1), an amount equivalent to that owner's grant must be paid out of the consolidated revenue fund to that owner by the Minister of Finance and Corporate Relations.
(3) Despite subsection (2), if the applicant owes outstanding taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel in respect of which the grant is made, the Minister of Finance and Corporate Relations must,
(a) if the eligible residence, eligible building, land cooperative or multi dwelling leased parcel is located in a municipality, pay the amount of the grant to the municipality and the municipality must apply that amount to those outstanding taxes and pay any surplus to the owner, or
(b) if the eligible residence, eligible building, land cooperative or multi dwelling leased parcel is located outside a municipality, credit the amount of the grant against those outstanding taxes and pay any surplus to the owner.
15 Despite the Local Government Act, or the Vancouver Charter, a municipality must apply all amounts received under section 12 of this Act and credit all amounts deducted under section 124 (9) of the School Act as a payment towards the current year taxes of the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel with respect to which the grants were approved under section 10 (1) of this Act and in the amount that they were approved.
15.1 (1) If a municipality establishes a tax collection scheme under section 367 of the Local Government Act, 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 current year taxes and are to be considered part of the indebtedness for the current year taxes.
(2) For current year 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 (3).
16 (1) A person who knowingly or recklessly furnishes false information in the course of applying for a grant under this Act 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.
17 (1) Within 14 days after determining that a person has received during the current year or the 6 preceding years an amount that the person was not entitled to receive as a grant, the collector or grant administrator must notify the person
(a) that the person is not entitled to the amount received,
(b) that, on the date stated on the notice of disentitlement, the total of the following amounts is due and payable to the Minister of Finance and Corporate Relations:
(i) the amount received;
(ii) interest on the amount received, at the rate prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act, from the date of approval of the grant,
(c) that the person may request the grant administrator to reconsider the person's entitlement to the grant by filing a request for review with the grant administrator not later than the due date stated on the notice of disentitlement, and
(d) that if the person does not pay the total amount by the due date or request a review by that date, payment may be enforced by the methods described in subsections (6) and (9).
(2) On receiving a request for review, the grant administrator must consider the matter and confirm, vary or reverse the decision stated in the notice of disentitlement and promptly notify the person of the decision on the review.
(3) If the amount that is the subject of the review is reduced in the review, the grant administrator must
(a) refund out of the consolidated revenue fund to the person who requested the review any excess amount paid by that person under subsection (1), including any excess interest, and
(b) pay to that person interest on the amount refunded at the rate referred to in subsection (1) (b) from the date of payment to the Minister of Finance and Corporate Relations to the date of refund.
(4) If the person named in the notice of disentitlement does not pay by the due date the amount received plus interest,
(a) that person must, in addition, pay to the Minister of Finance and Corporate Relations interest that has accrued under subsection (1) (b) since the due date, and
(b) the grant administrator may direct the collector to place the amount owed including the interest
(i) on the tax roll of any jurisdiction in British Columbia in which any property of that person is located, and
(ii) against that person's property.
(5) If, in any year, an amount is placed on a tax roll at the direction of the grant administrator,
(a) the collector must add, on the date specified by the grant administrator, interest at the rate referred to in subsection (1) (b) on the amount, including interest, that remains unpaid on that date in each year, and
(b) the total amount, including interest, must be collected in the same manner as taxes imposed for that year under the Local Government Act, the Taxation (Rural Area) Act or the Vancouver Charter.
(6) On placing an amount on the tax roll against a person's property, the collector must promptly notify the person.
(7) If the person referred to in subsection (4) has no property on the tax roll of any jurisdiction in British Columbia, the grant administrator may
(a) issue a certificate specifying
(i) the total amount owed under subsection (4) by that person to the Minister of Finance and Corporate Relations, and
(ii) the name of that person, and
(b) file the certificate with the Supreme Court.
(8) A certificate filed under subsection (7) has the same effect and is enforceable in the same manner as a judgment of the Supreme Court in favour of the government for the recovery of a debt in the amount specified in the certificate.
(9) A municipality must pay any money placed on the tax roll under subsection (5) to the Minister of Finance and Corporate Relations.
(10) The liability of a person for the payment of money under this section is not affected by a fine imposed on or paid by the person under section 16 (1).
(11) This section applies to a grant received by a person before or after January 13, 1994.
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 to do one or more of the following:
(a) define an expression used but not defined in this Act;
(b) extend the time, before or after the time has expired, in which a provision of this Act may be completed;
(c) make provisions concerning payment by the Minister of Finance and Corporate Relations of amounts to a municipality;
(d) prescribe eligibility of persons with disabilities for the purposes of sections 2 (2) (b), 3 (3) (b), 4 (3) (b) and 5 (3) (b);
(e) prescribe the amount required for the purposes of paragraph (c) of the definition of "housing society building" in section 1, which 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.
Schedules
|
Current Year Taxes |
Amount of Grant |
|
$820 or more |
$470 |
|
Less than $820 |
Current Year Taxes minus $350 |
|
Current Year Taxes |
Amount of Grant |
|
$845 or more |
$745 |
|
Less than $845 |
Current Year Taxes minus $100 |
Copyright (c) 2001: Queen's Printer, Victoria, British Columbia, Canada