Part 1 heading BEFORE re-enacted by 2024-13-55, effective April 25, 2024 (Royal Assent).

Part 1 — Interpretation

  Section 1 definition of "spouse" BEFORE amended by 2000-24-23, effective November 1, 2000 (BC Reg 280/2000).

"spouse" includes a man or woman not married to each other but who have lived together as husband and wife for a continuous period of not less than 2 years before

(a) the death of either of them, or

(b) the filing of an application by either of them under section 8,

but does not include a husband or a wife who is separated and living apart and who

(c) has entered into a written agreement under which the husband and wife have agreed to live apart, or

(d) is subject to an order of the court recognizing the separation.

  Section 1 definition of "housing cooperative building", paragraphs (b) and (c), BEFORE amended by 1999-28-225, effective January 31, 2001 (BC Reg 347/2000).

(b) is owned by a housing cooperative association under Part 2 of the Cooperative Association Act, and

(c) has a taxable improvement on it that is used by the association to provide residential accommodation for the purpose referred to in section 80 of that Act;

  Section 1 definition of "current year taxes" BEFORE amended by 2002-25-33(a), effective July 5, 2002 (BC Reg 174/2002).

"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

  Section 1 definition of "outstanding taxes" was added by 2002-25-33(b), effective July 5, 2002 (BC Reg 174/2002).

  Section 1 definition of "owner", paragraph (a) (i) BEFORE amended by 2003-52-118, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).

(i)  in a municipality, an individual who is an owner as defined in the Local Government Act,

  Section 1 definition of "owner", paragraph (b) (i) BEFORE amended by 2003-52-118, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).

(i)  in a municipality, a person who is an owner as defined in the Local Government Act, and

  Section 1 definition of "threshold amount" was added by 2006-2-1, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

  Section 1 definition of "relative", paragraph (b) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).

(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;

  Section 1 definitions of "approved form" and "low-income grant supplement" were added by 2007-1-2, effective May 22, 2007 (BC Reg 124/2007).

  Section 1 definition of "permanent resident" was added by 2008-10-20(a), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 1 definition of "spouse" BEFORE amended by 2008-10-20(b), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

"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;

  Section 1 definition of "northern and rural area" was added by 2010-2-67, effective January 1, 2011.

  Section 1 definition of "spouse", paragraph (b) (i) BEFORE amended by 236/2011, effective December 14, 2011.

(i)  the death or either of them,

  Section 1 definitions of "low-income grant supplement" and "relative" BEFORE amended by 2012-8-20, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

"low-income grant supplement" means a supplement that may be paid to qualifying low-income individuals under a program established under section 18.1;

"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 (6), 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;

  Section 1 definition of "spouse", subparagraph (b) (iii) BEFORE amended by 2012-8-20, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(iii)  the filing of an application by either of them for a low-income grant supplement,

  Section 1 definitions of "Canadian Forces", "non-commissioned member", "officer", "supplement", "veteran" and "veterans supplement" were added by 2012-8-20, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 1 definition of "spouse", paragraph (b) (part) BEFORE amended by 2011-25-364(b), effective March 18, 2013 (BC Reg 131/2012).

(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

  Section 1 definition of "housing society building", paragraph (b) BEFORE amended by 2015-18-314, effective November 28, 2016 (BC Reg 216/2015).

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

  Section 1 definition of "northern and rural area" BEFORE amended by 2018-23-53,Sch 1, effective May 31, 2018 (Royal Assent).

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

  Section 1 definitions of "apartment building", "approved form", "collector", "eligible residence", "grant", "grant administrator", "housing cooperative building", "multi dwelling leased parcel", "outstanding taxes", "principal residence", "spouse" and "threshold amount" BEFORE amended by 2021-4-2(a), (c), (e), (j), (m), (o), (s), (w) and (y), effective July 15, 2021 (BC Reg 197/2021).

"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;

"approved form" means the form approved by the minister under section 18.2 (1) [minister may approve forms] for the purposes of the section in which it appears;

"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;

"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;

"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;

"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;

"outstanding taxes" means real property taxes owing and includes any arrears, penalties, delinquent taxes and interest on them;

"principal residence" means the usual place where an individual makes his or her home;

"spouse" means a person who

(a) is married to another person, or

(b) is living with another person in a marriage-like relationship for a period of at least 2 years before

(i) the death of either of them,

(ii) the filing of an application by either of them under section 8, or

(iii) the filing of an application by either of them for a supplement,

as the case may be, 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;

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

  Section 1 definitions of "applicable amount", "assessed", "assessment", "notice of disentitlement", "permanent resident of Canada", "property class", "property taxes", "tax notice" and "tax year" were added by 2021-4-2(b), (d), (n), (q), (t) and (x), effective July 15, 2021 (BC Reg 197/2021).

  Section 1 definitions of "current year taxes", "permanent resident" and "person with disabilities" BEFORE repealed by 2021-4-2(f), (q) and (r), effective July 15, 2021 (BC Reg 197/2021).

"current year taxes" means 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;

"permanent resident" has the same meaning as in the Immigration and Refugee Protection Act (Canada);

"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;

  Section 1 definition of "eligible apartment", paragraph (b) (ii) BEFORE amended by 2021-4-2(g), effective July 15, 2021 (BC Reg 197/2021).

(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;

  Section 1 definition of "eligible land cooperative residence", paragraph (a) BEFORE amended by 2021-4-2(h), effective July 15, 2021 (BC Reg 197/2021).

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

  Section 1 definition of "eligible multi dwelling leased parcel residence", paragraph (a) BEFORE amended by 2021-4-2(h), effective July 15, 2021 (BC Reg 197/2021).

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

  Section 1 definition of "eligible occupant", paragraph (f) BEFORE amended by 2021-4-2(i), effective July 15, 2021 (BC Reg 197/2021).

(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);

  Section 1 definition of "housing society building", paragraphs (a) and (c) BEFORE amended by 2021-4-2(k) and (l), effective July 15, 2021 (BC Reg 197/2021).

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

(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;

  Section 1 definition of "owner", paragraph (a) (iii) (B) BEFORE amended by 2021-4-2(p), effective July 15, 2021 (BC Reg 197/2021).

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

  Section 1 definition of "relative", paragraph (a) BEFORE amended by 2021-4-2(u), effective July 15, 2021 (BC Reg 197/2021).

(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

  Section 1 definition of "residential value" BEFORE amended by 2021-4-2(v), effective July 15, 2021 (BC Reg 197/2021).

"residential value" means the value of property, other than farm outbuildings, that is classified under the Assessment Act as Class 1 property;

  Section 1 definition of "relative" BEFORE amended by 2023-10-295, effective March 30, 2023 (Royal Assent).

"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;

  Section 1.1 was enacted by 2021-4-3, effective July 15, 2021 (BC Reg 197/2021).

  Section 1.2 was enacted by 2024-13-56, effective April 25, 2024 (Royal Assent).

  Part 2 heading was enacted by 2021-4-4, effective July 15, 2021 (BC Reg 197/2021).

  Section 2 (2) (c) BEFORE amended by 2002-41-45(a), effective September 30, 2002 (BC Reg 265/2002).

(c) is receiving a disability allowance or benefit under the Disability Benefits Program Act, or

  Section 2 (3) BEFORE amended by 2004-28-5, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

(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.

  Section 2 (3) BEFORE amended by 2005-16-12, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(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 $585 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $585 000.

  Section 2 (3) BEFORE amended by 2006-2-2, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

(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 $685 000, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of $685 000.

  Section 2 (8), (9), (10) were added by 2007-1-3, effective May 22, 2007 (BC Reg 124/2007).

  Section 2 (10) BEFORE amended by 2007-14-212,Sch, effective December 1, 2007 (BC Reg 354/2007).

(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 that tax year and in accordance with the regulations,

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order 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 and the regulations for the low-income grant supplement.

  Section 2 (1) (a) and (b) BEFORE amended by 2008-10-21, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) is permanently resident in British Columbia, and

(b) occupies the eligible residence as his or her principal residence.

  Section 2 (1) (c) was added by 2008-10-21, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 2 (6) (a) BEFORE amended by 2008-10-22(a), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) the spouse or relative is permanently resident in British Columbia,

  Section 2 (6) (b) BEFORE amended by 2008-10-22(b), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(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

  Section 2 (6) (d) was added by 2008-10-22(c), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(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.

  Section 2 (1) (part) BEFORE amended by 2010-2-68(a) and (c), effective January 1, 2011.

(1)  An owner of an eligible residence is entitled to a grant in the amount set out in Schedule 1 if the owner

  Section 2 (2) (part) BEFORE amended by 2010-2-68(a) and (c), effective January 1, 2011.

(2)  If, during the current tax year, an owner who qualifies under subsection (1)

  Section 2 (1.1) and (2.1) were added by 2010-2-68(b) and (d), effective January 1, 2011.

  Section 2 (3) (part) BEFORE amended by 2010-2-68(e), effective January 1, 2011.

(3)  Despite subsections (1) and (2), if

  Section 2 (6) (d) BEFORE amended by 2010-2-68(f), effective January 1, 2011.

(d) the deceased owner met the requirements under subsection (1) at the time of the deceased owner's death.

  Section 2 (8) BEFORE amended by 2010-2-68(g), effective January 1, 2011.

(8)  Subject to section 18.1, 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 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 for a tax year, but subsection (3) (a) or (b) [property exceeds threshold amount] 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.

  Section 2 (9) BEFORE amended by 2010-2-68(h), effective January 1, 2011.

(9)  In subsection (8), "Schedule 2 grant" means a grant in the amount set out in Schedule 2.

  Section 2 (10) (b) BEFORE amended by 2012-8-21, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

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

  Section 2 (1) to (4), (6), (7) and (10) BEFORE amended by 2021-4-5, effective July 15, 2021 (BC Reg 197/2021).

(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 a permanent resident,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies the eligible residence as his or her 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 current 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 current 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 under the Assessment Act, 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 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.

(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 a permanent resident and ordinarily resident in British Columbia,

(b) subject to section 5.1, 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,

(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 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.

(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) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order 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.

  Section 2.1 was enacted by 2012-8-22, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 2.1 (2) (c) (i) BEFORE amended by 2021-4-6(a), effective July 15, 2021 (BC Reg 197/2021).

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

  Section 2.1 (5) (c) BEFORE amended by 2021-4-6(b), effective July 15, 2021 (BC Reg 197/2021).

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

  Section 3 (3) (c) BEFORE amended by 2002-41-45(a), effective September 30, 2002 (BC Reg 265/2002).

(c) is receiving a disability allowance or benefit under the Disability Benefits Program Act, or

  Section 3 (4) BEFORE amended by 2004-28-6, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

(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.

  Section 3 (4) BEFORE amended by 2005-16-13, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(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 $585 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $585 000.

  Section 3 (4) BEFORE amended by 2006-2-2, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

(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 $685 000, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of $685 000.

  Section 3 (2) (a) and (b) BEFORE amended by 2008-10-23, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) is permanently resident in British Columbia, and

(b) occupies the apartment or housing unit as his or her principal residence.

  Section 3 (2) (c) was added by 2008-10-23, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 3 (6) (a) and (b) BEFORE amended by 2008-10-24, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(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,

  Section 3 (1) BEFORE amended by 2010-2-69(a), effective January 1, 2011.

(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).

  Section 3 (2) (part) BEFORE amended by 2010-2-69(b), effective January 1, 2011.

(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

  Section 3 (2.1) was added by 2010-2-69(c), effective January 1, 2011.

  Section 3 (3) (part) BEFORE amended by 2010-2-69(d), effective January 1, 2011.

(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,

  Section 3 (3.1) was added by 2010-2-69(e), effective January 1, 2011.

  Section 3 (4) BEFORE amended by 2010-2-69(f), effective January 1, 2011.

(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 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.

  Section 3 (5) (part) BEFORE amended by 2010-2-69(g), effective January 1, 2011.

(5)  For the purposes of determining the amount to which an owner is entitled under subsections (2), (3) and (4), the owner must ascertain

  Section 3 (5) (a) BEFORE amended by 2010-2-69(h), effective January 1, 2011.

(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

  Section 3 (6) (part) BEFORE amended by 2010-2-69(i), effective January 1, 2011.

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.

  Section 3 (2) to (6) BEFORE amended by 2021-4-7, effective July 15, 2021 (BC Reg 197/2021).

(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 a permanent resident,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies the apartment or housing unit as his or her 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 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 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 current 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 under the Assessment Act 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 to which an owner is entitled under subsections (2) to (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 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 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 a Canadian citizen or a permanent resident and 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 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 year that amount must be determined as though the spouse or relative were the eligible occupant.

  Section 4 (3) (c) BEFORE amended by 2002-41-45(a), effective September 30, 2002 (BC Reg 265/2002).

(c) is receiving a disability allowance or benefit under the Disability Benefits Program Act, or

  Section 4 (4) BEFORE amended by 2004-28-7, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

(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.

  Section 4 (4) BEFORE amended by 2005-16-14, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(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 $585 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $585 000.

  Section 4 (4) BEFORE amended by 2006-2-2, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

(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 $685 000, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of $685 000.

  Section 4 (2) (a) and (b) BEFORE amended by 2008-10-25, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) is permanently resident in British Columbia, and

(b) occupies that residence as his or her principal residence.

  Section 4 (2) (c) was added by 2008-10-25, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 4 (6) (a) and (b) BEFORE amended by 2008-10-26, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(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

  Section 4 (1) BEFORE amended by 2010-2-70(a), effective January 1, 2011.

(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).

  Section 4 (2) (part) BEFORE amended by 2010-2-70(b), effective January 1, 2011.

(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

  Section 4 (2.1) was added by 2010-2-70(c), effective January 1, 2011.

  Section 4 (3) (part) BEFORE amended by 2010-2-70(d), effective January 1, 2011.

(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,

  Section 4 (3.1) was added by 2010-2-70(e), effective January 1, 2011.

  Section 4 (4) BEFORE amended by 2010-2-70(f), effective January 1, 2011.

(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 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.

  Section 4 (5) BEFORE amended by 2010-2-70(g), effective January 1, 2011.

(5)  For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (4), the owner must ascertain

  Section 4 (5) (a) BEFORE amended by 2010-2-70(h), effective January 1, 2011.

(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

  Section 4 (6) BEFORE amended by 2010-2-70(i), effective January 1, 2011.

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.

  Section 4 BEFORE amended by 2021-4-8, effective July 15, 2021 (BC Reg 197/2021).

  Section 5 (3) (c) BEFORE amended by 2002-41-45(a), effective September 30, 2002 (BC Reg 265/2002).

(c) is receiving a disability allowance or benefit under the Disability Benefits Program Act, or

  Section 5 (4) BEFORE amended by 2004-28-8, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

(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.

  Section 5 (4) BEFORE amended by 2005-16-15, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(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 $585 000, the amount of the grant must be reduced at the rate of $10 for every $1 000 of residential value in excess of $585 000.

  Section 5 (4) BEFORE amended by 2006-2-2, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

(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 $685 000, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of $685 000.

  Section 5 (2) (a) and (b) BEFORE amended by 2008-10-27, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) is permanently resident in British Columbia, and

(b) occupies that residence as his or her principal residence.

  Section 5 (2) (c) was added by 2008-10-27, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 5 (6) (a) and (b) BEFORE amended by 2008-10-28, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(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

  Section 5 (1) BEFORE amended by 2010-2-71(a), effective January 1, 2011.

(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).

  Section 5 (2) (part) BEFORE amended by 2010-2-71(b), effective January 1, 2011.

(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

  Section 5 (2.1) was added by 2010-2-71(c), effective January 1, 2011.

  Section 5 (3) (part) BEFORE amended by 2010-2-71(d), effective January 1, 2011.

(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,

  Section 5 (3.1) was added by 2010-2-71(e), effective January 1, 2011.

  Section 5 (4) BEFORE amended by 2010-2-71(f), effective January 1, 2011.

(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 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.

  Section 5 (5) (part) BEFORE amended by 2010-2-71(g), effective January 1, 2011.

(5)  For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (4), the owner must ascertain

  Section 5 (5) (a) BEFORE amended by 2010-2-71(h), effective January 1, 2011.

(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

  Section 5 (6) (part) BEFORE amended by 2010-2-71(i), effective January 1, 2011.

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.

  Section 5 BEFORE amended by 2021-4-9, effective July 15, 2021 (BC Reg 197/2021).

  Section 5.1 was enacted by 2008-10-29, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 5.1 (1) BEFORE amended by 2012-8-23, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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.

  Section 5.1 (2) (a) BEFORE amended by 2012-8-23, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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, or

  Section 5.1 (2) (a.1) was added by 2012-8-23, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 5.1 (3) BEFORE amended by 2012-8-23, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(3)  Subsection (2) applies only in the following tax years:

(a) for an eligible person described in subsection (1) (a) or (b) who has not applied for or received a grant under section 2 or a low-income grant 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 the subsequent tax year;

(b) for an eligible person described in subsection (1) (a) or (b) who has applied for or received a grant under section 2 or a low-income grant 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 subsection 1 (c) to (h) 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, or

applied for and received a low-income grant 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 the subsequent tax year;

(d) for an eligible person described in subsection (1) (c) to (h) 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

applied for and received a low-income grant 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.

  Section 5.1 (3.1) was added by 2012-8-23, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 5.1 (1) definition of "residential facility" sandwich text BEFORE amended by 2021-4-10(a), effective July 15, 2021 (BC Reg 197/2021).

but does not include a premises or a part of a premises excluded by regulation under section 18 (2) (f.1).

  Section 5.1 (2) (part) BEFORE amended by 2021-4-10(b), effective July 15, 2021 (BC Reg 197/2021).

(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 his or her principal residence if

  Section 5.2 was enacted by 2008-10-29, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 5.2 (2) to (5) BEFORE amended by 2012-8-24, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(2)  During the eligible person's 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 section 5.1 (1) (a), (c), (e) or (g), the spouse or relative of the eligible person occupied the residence as his or her principal residence at the time the eligible person ceased to occupy the residence.

(3)  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", the share or shares and other securities in the corporation must not be for sale,

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

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

(e) a housing unit that is or is located in a housing cooperative building, the share in the association must not be for sale, or

(f) 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) (b),

(a) if the eligible person is a person described in section 5.1 (1) (a) or (b), 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 or a low-income grant supplement, or

(b) if the eligible person is a person described in section 5.1 (1) (c) to (h), 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 low-income grant supplement.

(5)  The eligible person must intend to occupy the residence as his or her principal residence at the end of the eligible person's extended absence.

  Section 5.2 (1), (2) and (5) BEFORE amended by 2021-4-11, effective July 15, 2021 (BC Reg 197/2021).

(1) The eligible person must have occupied the residence as his or her 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 his or her principal residence at the time the eligible person ceased to occupy the residence.

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

  Section 5.3 was enacted by 2008-10-29, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 5.3 BEFORE re-enacted by 2012-8-25, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 5.3 BEFORE amended by 2021-4-12, effective July 15, 2021 (BC Reg 197/2021).

  Section 5.4 was enacted by 2008-10-29, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 5.4 BEFORE amended by 2012-8-26, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 5.4 BEFORE re-enacted by 2021-4-13, effective July 15, 2021 (BC Reg 197/2021).

  Section 6 (5), (6), (7), (8) and (9) was added by 2008-10-30, effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 6 (1) to (3) BEFORE amended by 2012-8-27, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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.

  Section 6 (5) to (9) BEFORE amended by 2012-8-27, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(5)  If in a year an owner of an eligible residence has received a low-income grant supplement, the spouse of the owner is not entitled, during that 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 in a 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, during that 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 in a 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 during that 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 in a 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 during that 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 in a 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 a low-income grant supplement with respect to another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

  Section 6 (1.1) and (3.1) were added by 2012-8-26, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 6 was renumbered to section 7.2 by 2021-4-14(a), effective July 15, 2021 (BC Reg 197/2021).

  Section 6.1 was enacted by 2007-36-90, effective April 3, 2009 (BC Reg 55/2009) [as amended by 2008-42-11, effective May 29, 2008 (Royal Assent)].

  Section 6.1 BEFORE amended by 2012-8-28, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 6.1 BEFORE renumbered as (1) and (2) was added by 2014-32-31, effective January 1, 2015 (BC Reg 228/2014).

  Section 6.1 BEFORE amended by 2021-4-15, effective July 15, 2021 (BC Reg 197/2021).

  Section 6.1 BEFORE repealed by 2024-13-57, effective April 25, 2024 (Royal Assent).

  Section 6.2 was enacted by 2021-4-16, effective July 15, 2021 (BC Reg 197/2021).

  Section 7 (3), (4), (5) was added by 2007-1-4, effective May 22, 2007 (BC Reg 124/2007).

  Section 7 (5) BEFORE amended by 2007-14-212,Sch, effective December 1, 2007 (BC Reg 354/2007).

(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 that tax year and in accordance with the regulations,

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order 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 and the regulations for the low-income grant supplement.

  Section 7 (3) BEFORE amended by 2010-2-72, effective January 1, 2011.

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

(a) section 3 (4) [property exceeds threshold amount] 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 section 3 (3) (a) to (d),

(b) section 4 (4) [property exceeds threshold amount] 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 section 4 (3) (a) to (d), or

(c) section 5 (4) [property exceeds threshold amount] 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 section 5 (3) (a) to (d),

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.

  Section 7 (5) (b) BEFORE amended by 2012-8-29, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

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

  Section 7 (2) BEFORE amended by 2021-4-17(a), effective July 15, 2021 (BC Reg 197/2021).

(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.

  Section 7 (5) (c) BEFORE amended by 2021-4-17(b), effective July 15, 2021 (BC Reg 197/2021).

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the low-income grant supplement for the tax year in respect of which the application is made, and

  Section 7.1 was enacted by 2012-8-30, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 7.1 (7) (c) BEFORE amended by 2021-4-18, effective July 15, 2021 (BC Reg 197/2021).

(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the veterans supplement for the tax year in respect of which the application is made, and

  Section 7.2 was renumbered from section 6 by 2021-4-14(a), effective July 15, 2021 (BC Reg 197/2021).

  Section 7.2 (1) (a) BEFORE amended by 2021-4-14(b), effective July 15, 2021 (BC Reg 197/2021).

(a) a separate taxable parcel on a tax roll,

  Section 7.2 (4) BEFORE amended by 2021-4-14(c), effective July 15, 2021 (BC Reg 197/2021).

(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.

  Part 3 and Division 1 headings were enacted by 2021-4-19, effective July 15, 2021 (BC Reg 197/2021).

  Section 8 (1.1) was added by 2001-3-7, effective March 7, 2003 (BC Reg 71/2003).

  Section 8 (1) and (1.1) BEFORE amended by 2010-4-39(a), effective September 10, 2010 (BC Reg 258/2010).

(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.

(1.1)  Despite subsection (1), a person who is entitled to a grant under section 2 may apply to a collector for the grant in respect of the current year taxes at any time before January 1 of the next year on the form and in the manner prescribed.

  Section 8 (4) was added by 2010-4-39(b), effective September 10, 2010 (BC Reg 258/2010).

  Section 8 BEFORE re-enacted by 2021-4-20, effective July 15, 2021 (BC Reg 197/2021).

  Section 9 BEFORE re-enacted by 2021-4-20, effective July 15, 2021 (BC Reg 197/2021).

  Section 10 (1) BEFORE amended by 2002-25-34, effective July 5, 2002 (BC Reg 174/2002).

(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.

  Section 10 (2) BEFORE amended by 2001-3-8, effective March 7, 2003 (BC Reg 71/2003).

(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.

  Section 10 (1) (a) BEFORE amended by 2010-4-40, effective September 10, 2010 (BC Reg 258/2010).

(a) 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 from current year taxes, and

  Section 10 BEFORE re-enacted by 2021-4-20, effective July 15, 2021 (BC Reg 197/2021).

  Section 10.1 was enacted by 2021-4-21, effective July 15, 2021 (BC Reg 197/2021).

  Section 10.2 was enacted by 2021-4-21, effective July 15, 2021 (BC Reg 197/2021).

  Section 10.3 was enacted by 2021-4-21, effective July 15, 2021 (BC Reg 197/2021).

  Section 11 BEFORE re-enacted by 2003-52-119, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).

  Section 11 BEFORE repealed by 2021-4-22, effective July 15, 2021 (BC Reg 197/2021).

  Part 3, Division 2 heading was enacted by 2021-4-23, effective July 15, 2021 (BC Reg 197/2021).

  Section 12 BEFORE amended by 2003-54-21, effective January 23, 2004 (BC Reg 11/2004).

  Section 12 (4) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(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.

  Section 12 BEFORE amended by BC Reg 5/2010 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).

  Section 12 BEFORE re-enacted by 2021-4-24, effective July 15, 2021 (BC Reg 197/2021).

  Section 12.1 was enacted by 2021-4-25, effective July 15, 2021 (BC Reg 197/2021).

  Section 13.1 was enacted by 2007-31-1, effective October 15, 2007.

  Section 13.1 (1) definition of "veterans supplement information" was added by 2012-8-31, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 13.1 (4) and (5) BEFORE amended by 2012-8-28, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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, and

(ii)  sections 2 (8) to (10), 7 (3) to (5) and 18.1, or

(b) in court proceedings related to

(i)  the program established under section 18.1, and

(ii)  sections 2 (8) to (10), 7 (3) to (5) and 18.1.

(5)  Subsection (3) (a) or (b) or (4) (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.

  Section 13.1 (4.1) was added by 2012-8-31, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 13.1 (1) definition of "shared information", paragraph (b) BEFORE amended by 2017-12-15(a), effective November 2, 2017 (Royal Assent).

(b) information or a record that is collected as a result of a disclosure under section 32 of the Property Transfer Tax Act or section 3 of the Taxation (Rural Area) Act;

  Section 13.1 (2) (b) (iv) was added by 2017-12-15(b), effective November 2, 2017 (Royal Assent).

  Section 13.1 (3) (part) BEFORE amended by 2017-12-15(c), effective November 2, 2017 (Royal Assent).

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

  Section 13.1 (3.1) was added by 2017-12-15(d), effective November 2, 2017 (Royal Assent).

  Section 13.1 (3) (part) BEFORE amended by 2018-4-11(a), effective March 15, 2018 (Royal Assent).

(3) Subject to subsections (3.1) and (5), a ministry person may use or disclose shared information only

  Section 13.1 (3) (b) (iii) BEFORE amended by 2018-4-11(b), effective March 15, 2018 (Royal Assent).

(iii) the Taxation (Rural Area) Act, or

  Section 13.1 (3) (b) (iv) was added by 2018-4-11(b), effective March 15, 2018 (Royal Assent).

  Section 13.1 (3.1) BEFORE repealed by 2018-4-11(c), effective March 15, 2018 (Royal Assent).

(3.1) Subsection (3) does not permit a ministry person to use or disclose shared information collected as a result of a disclosure under the Income Tax Act if that use or disclosure is

(a) for the purposes of administering or enforcing the Land Tax Deferment Act, or

(b) in court proceedings related to that Act.

  Section 13.1 (1) definition of "shared information", paragraph (b) BEFORE amended by 2018-46-153(a), effective November 27, 2018 (Royal Assent).

(b) information or a record that is collected as a result of a disclosure under section 64 of the Income Tax Act, section 32 of the Property Transfer Tax Act or section 3 of the Taxation (Rural Area) Act;

  Section 13.1 (2) (b) (iv) BEFORE amended by 2018-46-153(b), effective November 27, 2018 (Royal Assent).

(iv) the Income Tax Act, or

  Section 13.1 (2) (b) (v) was added by 2018-46-153(b), effective November 27, 2018 (Royal Assent).

  Section 13.1 (3) (b) (iv) BEFORE amended by 2018-46-153(b), effective November 27, 2018 (Royal Assent).

(iv) the Income Tax Act, or

  Section 13.1 (3) (b) (v) was added by 2018-46-153(b), effective November 27, 2018 (Royal Assent).

  Section 13.1 (2) (a.1) was added by 2021-18-20(a), effective June 17, 2021 (Royal Assent).

  Section 13.1 (3) (a.1) was added by 2021-18-20(a), effective June 17, 2021 (Royal Assent).

  Section 13.1 (4) (a.1) was added by 2021-18-20(b), effective June 17, 2021 (Royal Assent).

  Section 13.1 (4.1) (a.1) was added by 2021-18-20(b), effective June 17, 2021 (Royal Assent).

  Section 13.1 (2) (part) BEFORE amended by 2021-4-27, effective July 15, 2021 (BC Reg 197/2021).

(2) Subject to subsections (3) to (5), a ministry person may use or disclose personal information collected under this Act

  Section 13.1 BEFORE repealed by 2023-23-48, effective May 11, 2023 (Royal Assent).

  Section 14 (1) BEFORE repealed by 2002-25-35, effective July 5, 2002 (BC Reg 174/2002).

(1)  In this section, "outstanding taxes" means real property taxes owing and includes any arrears, penalties, delinquent taxes or interest on them.

  Section 14 (2) and (3) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(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,

  Section 14 BEFORE re-enacted by 2021-4-28, effective July 15, 2021 (BC Reg 197/2021).

  Section 15 BEFORE amended by BC Reg 389/2007 under RS1996-440-12, effective November 23, 2007 (BC Reg 389/2007).

  Section 15 BEFORE amended by 2021-4-29, effective July 15, 2021 (BC Reg 197/2021).

  Section 15.1 (1) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).

(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.

  Section 15.1 BEFORE amended by 2021-4-30, effective July 15, 2021 (BC Reg 197/2021).

  Section 16 (1) BEFORE amended by 2007-1-5, effective May 22, 2007 (BC Reg 124/2007).

(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.

  Section 16 (1) BEFORE amended by 2012-8-32, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(1)  A person who knowingly or recklessly furnishes false information in the course of applying for a grant or low-income grant supplement, or in supplying 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.

  Section 16 was renumbered to section 17.34 by 2021-4-31(a), effective July 15, 2021 (BC Reg 197/2021).

  Part 3, Division 3 heading was enacted by 2021-4-32, effective July 15, 2021 (BC Reg 197/2021).

  Part 3, Division 3 heading BEFORE re-enacted by 2024-13-58, effective April 25, 2024 (Royal Assent).

Division 3 — Audits, Repayment and Reviews

  Section 17 (5) (b) BEFORE amended by 2003-52-122, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).

(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.

  Section 17 (1) (b) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(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:

  Section 17 (3) (b) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(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.

  Section 17 4 (a) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(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

  Section 17 (7) (a) (i) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(i)  the total amount owed under subsection (4) by that person to the Minister of Finance and Corporate Relations, and

  Section 17 (9) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(9)  A municipality must pay any money placed on the tax roll under subsection (5) to the Minister of Finance and Corporate Relations.

  Section 17 (1) (d) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).

(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).

  Section 17 (1) (part) BEFORE amended by 2007-1-6(a), effective May 22, 2007 (BC Reg 124/2007).

(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

  Section 17 (1) (c) BEFORE amended by 2007-1-6(b), effective May 22, 2007 (BC Reg 124/2007).

(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

  Section 17 (4) (b) BEFORE amended by 2007-1-6(c), effective May 22, 2007 (BC Reg 124/2007).

(b) the grant administrator may direct the collector to place the amount owed including the interest

  Section 17 (7) (part) BEFORE amended by 2007-1-6(d), effective May 22, 2007 (BC Reg 124/2007).

(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

  Section 17 (1) (c) BEFORE amended by 2008-42-18(a) and (c), effective May 29, 2008 (Royal Assent).

(c) that the person may request the grant administrator to reconsider the person's entitlement to the grant or low-income grant supplement by filing a request for review with the grant administrator not later than the due date stated on the notice of disentitlement, and

  Section 17 (2) BEFORE amended by 2008-42-18(a) and (c), effective May 29, 2008 (Royal Assent).

(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.

  Section 17 (1.1) was added by 2008-42-18(b), effective May 29, 2008 (Royal Assent).

  Section 17 BEFORE amended by 2011-9-15, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].

  Section 17 (1) (part) BEFORE amended by 2012-8-33, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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 or low-income grant supplement, the collector or grant administrator must notify the person

  Section 17 (1) (c) BEFORE amended by 2012-8-33, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(c) that the person may request the minister to reconsider the person's entitlement to the grant or low-income grant supplement by filing a request for review with the minister not later than the due date, and

  Section 17 (4) and (12) BEFORE amended by 2012-8-33, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(4)  Subject to subsection (12), if a notice recipient does not pay, on or before the due date, the total amount owed under subsection (1.01) in respect of a grant or low-income grant supplement, the notice recipient must, in addition, pay to the Minister of Finance interest on the unpaid amount including interest, at the prescribed rate, from the date of issue of the notice of disentitlement.

(12)  Despite the Financial Administration Act, if the grant administrator is satisfied that a notice recipient, in applying for a grant or low-income grant supplement, relied on incorrect information or advice provided by a person who was employed in or retained under a contract to perform services for

  Section 17 (1.01) (b) BEFORE amended by 2012-8-33, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(b) interest on that amount at the prescribed rate from the date of approval of the grant or low-income grant supplement to the date of issue of the notice of disentitlement.

  Section 17 (7.1) (a) BEFORE amended by 2012-8-33, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(a) a low-income grant supplement, and

  Section 17 (2.1) and (2.2) were added by 2020-18-10, effective August 14, 2020 (Royal Assent).

  Section 17 BEFORE re-enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.1 was enacted by 2013-17-17, effective July 25, 2013 (Royal Assent).

  Section 17.1 BEFORE re-enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.11 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.11 (1) (c) BEFORE amended by 2024-13-59, effective April 25, 2024 (Royal Assent).

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

  Section 17.12 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.13 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.14 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.15 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.15 (6) and (7) were added by 2022-11-16, effective October 1, 2022.

  Section 17.15 BEFORE amended by 2024-13-60, effective April 25, 2024 (Royal Assent).

  Section 17.16 was enacted by 2021-4-33, effective July 15, 2021 (BC Reg 197/2021).

  Part 3, Division 4, sections 17.17 to 17.24, was enacted by 2021-4-34, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.22 (11) (part) BEFORE amended by 2023-23-49, effective May 11, 2023 (Royal Assent).

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

  Part 4 heading was enacted by 2021-4-35, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.25 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.26 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.261 was enacted by 2023-23-50, effective May 11, 2023 (Royal Assent).

  Section 17.262 was enacted by 2023-23-50, effective May 11, 2023 (Royal Assent).

  Section 17.27 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.28 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.29 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.30 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.31 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.31 BEFORE amended by 2022-11-17, effective October 1, 2022.

  Section 17.32 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.33 was enacted by 2021-4-36, effective July 15, 2021 (BC Reg 197/2021).

  Section 17.34 was renumbered from section 16 by 2021-4-31(a), effective July 15, 2021 (BC Reg 197/2021).

  Section 17.34 (1) BEFORE amended by 2021-4-31(b), effective July 15, 2021 (BC Reg 197/2021).

(1) A person who knowingly or recklessly furnishes false information in the course of applying for a grant or supplement, or in supplying 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.

  Section 17.35 was enacted by 2023-23-50, effective May 11, 2023 (Royal Assent).

  Section 18 (2) (d) BEFORE amended by 2002-19-4(a), effective February 19, 2002 [retro from April 11, 2002 (Royal Assent)].

(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);

  Section 18 (2) (d.1) was added by 2002-19-4(a), effective February 19, 2002 [retro from April 11, 2002 (Royal Assent)].

  Section 18 (3) was added by 2002-19-4(b), effective February 19, 2002 [retro from April 11, 2002 (Royal Assent)].

  Section 18 (2) (c) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(c) make provisions concerning payment by the Minister of Finance and Corporate Relations of amounts to a municipality;

  Section 18 (2) (f) was added by 2006-2-3(a), effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

  Section 18 (3) BEFORE amended by 2006-2-3(b), effective March 28, 2006 (Royal Assent).

(3)  Regulations made under subsection (2) may be made retroactive to April 11, 1997, and a regulation made retroactive is deemed to have come into force on the date specified in the regulation.

  Section 18 (3) BEFORE amended by 2007-1-7, effective May 22, 2007 (BC Reg 124/2007).

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

  Section 18 (2) (g) was added by 2007-31-2, effective October 15, 2007.

  Section 18 (2) (d.1) BEFORE amended by 2010-4-41(a), effective September 10, 2010 (BC Reg 258/2010).

(d.1) prescribe a form or forms to be completed by a medical practitioner or other prescribed person certifying, without limitation, that the person is a person with disabilities, the nature and extent of the disability, and that costs were incurred because of that disability;

  Section 18 (2) (d.2) was added by 2010-4-41(b), effective September 10, 2010 (BC Reg 258/2010).

  Section 18 (2) (f.1) was added by 2012-8-34, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 18 (2) (g) BEFORE amended by 2012-8-34, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(g) establish information or categories of information that are not included in the meaning of "low-income grant supplement information" as defined in section 13.1.

  Section 18 (2) (h) and 18 (2.1) were added by 2013-17-18, effective July 25, 2013 (Royal Assent).

  Section 18 (2) and (2.1) BEFORE amended by 2021-4-37, effective July 15, 2021 (BC Reg 197/2021).

(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 of amounts to a municipality;

(d) prescribe criteria that must be met to determine eligibility of persons with disabilities for the purposes of sections 2 (2) (b), 3 (3) (b), 4 (3) (b) and 5 (3) (b);

(d.1) prescribe persons in addition to medical practitioners who may certify that a person is a person with disabilities;

(d.2) make provisions concerning applications for a grant and the information, authorizations and verifications that must be supplied in support of an application;

(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;

(f) prescribe an amount as the threshold amount for the purposes of sections 2 (3), 3 (4), 4 (4) and 5 (4);

(f.1) for the purposes of the definition of "residential facility" in section 5.1 (1), prescribe the following:

(i) circumstances for the purposes of paragraph (b) of the definition;

(ii) premises, classes of premises, parts of premises, and classes of parts of premises that are excluded from the definition;

(g) establish information or categories of information that are not included in the meaning of

(i) low-income grant supplement information, or

(ii) veterans supplement information

as defined in section 13.1 (1);

(h) for the purposes of section 17.1 (4) (b),

(i) establish circumstances in which the grant administrator may waive or cancel all or part of an amount payable under section 17, and

(ii) establish conditions or limits in relation to giving a waiver or cancellation in the circumstances prescribed under subparagraph (i) of this paragraph.

(2.1) In making regulations under subsection (2) (h), 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.

  Section 18 (2) (h) BEFORE repealed by 2023-23-51, effective May 11, 2023 (Royal Assent).

(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;

  Section 18.1 was enacted by 2007-1-8, effective May 22, 2007 (BC Reg 124/2007).

  Section 18.1 (3) (k) BEFORE repealed by 2008-42-19, effective May 29, 2008 (Royal Assent).

(k) providing for reconsideration of and appeals from decisions of the grant administrator in respect of the program.

  Section 18.1 (1) to (3) BEFORE amended by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(1)  In this section, "qualifying low-income individuals" means owners and eligible occupants, or spouses and relatives of deceased owners and eligible occupants, who are described in sections 2 (8) and 7 (3) and who qualify under the regulations as low-income individuals.

(2)  Subject to this section, the Lieutenant Governor in Council may by regulation establish a program administered by a grant administrator for the payment of a low-income grant supplement to qualifying low-income individuals.

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

(a) respecting applications for a low-income grant supplement and the information, authorizations and verifications that must be supplied in support of an application;

(b) establishing qualifications for low-income individuals for the purposes of sections 2 (10) and 7 (5), including, without limitation, prescribing rules for determining income for such purposes;

(c) establishing categories of low-income individuals for the purposes of paragraph (b);

(d) establishing conditions that qualifying low-income individuals must satisfy to be eligible for a low-income grant supplement and governing that eligibility;

(e) prescribing the amount of a low-income grant supplement or how the amount, or the maximum amount, is to be determined;

(f) establishing categories of qualifying low-income individuals for the purposes of paragraph (e);

(g) regulating when and how a low-income grant supplement is paid;

(h) requiring or authorizing that, in cases where a person's taxes have been deferred by an agreement under section 6 of the Land Tax Deferment Act, the amount of a low-income grant supplement be applied to reduce the amount of the taxes deferred instead of being paid to the person;

(i) eliminating eligibility for a low-income grant supplement if the amount of the supplement would be less than an amount (not greater than $25) specified by the Lieutenant Governor in Council;

(j) specifying circumstances in which a grant administrator must not accept an application for a low-income grant supplement.

(k) [Repealed 2008-42-19.]

  Section 18.1 (4) BEFORE amended by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

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

(a) direct an applicant for or recipient of the supplement to supply the grant administrator with information or documentary evidence 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 an eligible occupant, spouse or relative described in section 7 (3), direct the owner of the relevant eligible building, land cooperative or multi dwelling leased parcel to supply the grant administrator with information within the time and in the manner specified by the grant administrator;

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

  Section 18.1 (6) BEFORE amended by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(6)  The grant administrator may reject an application for a low-income grant supplement for a tax year if the requirements of section 2 (10) or 7 (5) are not met.

  Section 18.1 (7) BEFORE repealed by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(7)  The provisions of section 6 [limitations] that apply in respect of grants also apply in respect of low-income grant supplements.

  Section 18.1 (8) and (9) BEFORE amended by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(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

(a) the program established under this section, and

(b) the provisions of this section and sections 2 (8) to (10) and 7 (3) to (5).

(9)  If the grant administrator approves an application for a low-income grant 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.

  Section 18.1 (10) (c) BEFORE amended by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

(c) make different regulations for different categories of low-income individuals, or different categories of qualifying low-income individuals, and establish those categories.

  Section 18.1 (10) (d) and (e) were added by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 18.1 (12) was added by 2012-8-35, effective January 1, 2012 [retro from June 25, 2012 (BC Reg 140/2012)].

  Section 18.1 (3) (a) BEFORE amended by 2021-4-38(a), effective July 15, 2021 (BC Reg 197/2021).

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

  Section 18.1 (3.1) was added by 2021-4-38(b), effective July 15, 2021 (BC Reg 197/2021).

  Section 18.1 (4) BEFORE amended by 2021-4-38(c) to (f), effective July 15, 2021 (BC Reg 197/2021).

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

(a) direct an applicant for or recipient of the supplement to supply the grant administrator with information or documentary evidence 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 supply the grant administrator with information within the time and in the manner specified by the grant administrator;

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

  Section 18.1 (8) BEFORE repealed by 2023-23-51, effective May 11, 2023 (Royal Assent).

(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.

  Section 18.2 was enacted by 2007-1-8, effective May 22, 2007 (BC Reg 124/2007).

  Section 18.2 (1.1) was added by 2010-4-42(a), effective September 10, 2010 (BC Reg 258/2010).

  Section 18.2 (2) BEFORE amended by 2010-4-42(b), effective September 10, 2010 (BC Reg 258/2010).

(2)  Deviations from an approved form that do not affect its substance and are not intended to mislead do not invalidate the form used.

  Section 18.2 BEFORE repealed by 2021-4-39, effective July 15, 2021 (BC Reg 197/2021).

  Section 19 was enacted by 2002-41-45(b), effective September 30, 2002 (BC Reg 265/2002).

  Section 19 BEFORE repealed by 2010-2-73, effective January 1, 2011.

  Section 20 was enacted by 2020-22-4, effective January 1, 2021 (BC Reg 302/2020).

  Section 20 BEFORE repealed by 2021-4-39, effective July 15, 2021 (BC Reg 197/2021).

  Section 21 was enacted by 2020-22-4, effective January 1, 2021 (BC Reg 302/2020).

  Section 21 BEFORE repealed by 2021-4-39, effective July 15, 2021 (BC Reg 197/2021).

  Section 22 was enacted by 2020-22-4, effective January 1, 2021 (BC Reg 302/2020).

  Section 22 BEFORE repealed by 2021-4-39, effective July 15, 2021 (BC Reg 197/2021).

  Schedule 1 BEFORE amended by 2006-2-4, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

  Schedule 1 BEFORE re-enacted by 2021-4-40, effective July 15, 2021 (BC Reg 197/2021).

Schedule 1

  Schedule 2 BEFORE amended by 2006-2-5, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

  Schedule 2 BEFORE re-enacted by 2021-4-40, effective July 15, 2021 (BC Reg 197/2021).

Schedule 2

  Schedule 3 was enacted by 2010-2-74, effective January 1, 2011 [as re-enacted by 2010-18-4, effective June 3, 2010].

  Schedule 3 BEFORE re-enacted by 2021-4-40, effective July 15, 2021 (BC Reg 197/2021).

Schedule 3

  Schedule 4 was enacted by 2010-2-74, effective January 1, 2011 [as re-enacted by 2010-18-4, effective June 3, 2010].

  Schedule 4 BEFORE re-enacted by 2021-4-40, effective July 15, 2021 (BC Reg 197/2021).

Schedule 4