Definitions

1   In this regulation:

"grant" has the same meaning as in the Home Owner Grant Act;

"property" has the same meaning as in the Home Owner Grant Act;

"property taxes" has the same meaning as in the Home Owner Grant Act;

"tax notice" means any of the following:

(a) a notice referred to in section 237 [general tax notices], 238 [copies of tax notices] or 241 (1) [taxation based on supplementary roll] of the Community Charter;

(b) 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;

(c) 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.

Including grant applications with tax notices

2   An application for a grant is considered to be included with a tax notice if the tax notice sets out the address of a publicly accessible website, maintained by or on behalf of the Minister of Finance, at which an application for a grant may be accessed free of charge.

Content of tax notice

3   A tax notice issued in relation to a property must include all of the following information:

(a) the amount of the grant that is set out in column 2 of Schedule 1 or 3 of the Home Owner Grant Act, as applicable to the property, opposite the amount of the property taxes set out in column 1 of that applicable Schedule;

(b) the amount of the grant that is set out in column 2 of Schedule 2 or 4 of the Home Owner Grant Act, as applicable to the property, opposite the amount of the property taxes set out in column 1 of that applicable Schedule;

(c) the amount of the property taxes on the property that are due if no amount of a grant is applicable;

(d) the amount of the property taxes remaining due after deducting the amount of the grant referred to in paragraph (a);

(e) the amount of the property taxes remaining due after deducting the amount of the grant referred to in paragraph (b).