Section 1 (1) definition of "collector" BEFORE amended by 2003-52-148(a), effective January 1, 2004 (BC Reg 465/2004, repealing BC Reg 428/2003).
"collector" means a collector of taxes appointed under the Local Government Act, Vancouver Charter or the Taxation (Rural Area) Act;
Section 1 (1) definition of "municipality" BEFORE repealed by 2003 52-148(b), effective January 1, 2004 (BC Reg 465/2004, repealing BC Reg 428/2003).
"municipality" means a municipality as defined in the Local Government Act, and includes the City of Vancouver;
Section 1 (1) definition of "owner", paragraph (a) BEFORE amended by 2003-52-148(c), effective January 1, 2004 (BC Reg 465/2004, repealing BC Reg 428/2003).
(a) an owner as defined in the Local Government Act;
Section 1 (1) definition of "tax Act", subparagraph (a) (i) BEFORE amended by 2003-52-148(d), effective January 1, 2004 (BC Reg 465/2004, repealing BC Reg 428/2003).
(i) the Local Government Act, if the eligible property is in a municipality,
Section 1 (1) definition of "eligible property" BEFORE amended by 2004-40-25(a), effective May 13, 2004 (Royal Assent).
"eligible property" means an area of land with improvements on it that, under the regulations, the minister considers is in genuine use for residential, farming, commercial, or industrial purposes and includes a manufactured home and a vacant parcel of land
(a) not exceeding the greater of 2.03 ha or the smallest parcel into which a municipality or regional district permits land in that municipality or regional district to be subdivided, and
(b) on which the owner certifies that the owner intends to construct a single family dwelling to be used for residential purposes;
Section 1 (1) definition of "owner", subparagraph (b) (ii) BEFORE amended by 2004-40-25(b), effective May 13, 2004 (Royal Assent).
(ii) the dwelling unit is the principal place of residence of the occupier, or
Section 1 (1) definitions of "principal residence", "registered charge", "registered security interest", "spouse" and "surviving spouse" were added by 2004-40-25(c), effective May 13, 2004 (Royal Assent).
Section 1 (1) definition of "tax" BEFORE amended by 2004-40-25(d), effective May 13, 2004 (Royal Assent).
"tax" means tax levied by a municipality or the Crown on eligible property, but does not include tax arrears, penalties, delinquent tax or interest on them;
Section 1 (1) definition of "dependent child" was added by 2010-2-82, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 1 (1) definition of "dependent child" BEFORE amended by 236/2011 effective December 14, 2011.
"dependent child" means a child who is
(a) at any time in the calendar year in which an application is made, under the age of 18 years, and
(b) dependent on an owner of eligible property for financial support,
and who
(c) lives full time with the owner in the eligible property,
(d) lives at least part time with the owner in the eligible property under a shared custody arrangement,
(e) does not live with the owner in the eligible property, and the owner pays support for the child, or
(f) is a person in a class of persons that is included in this definition by regulation under section 18 (2) (h),
but does not include a person in a class of persons excluded from this definition by regulation under section 18 (2) (h).
Section 1 (1) definition of "assessor" BEFORE repealed by 2012-8-57(a), effective May 14, 2012 (Royal Assent).
"assessor" means an assessor as defined in the Assessment Act;
Section 1 (1) definitions of "actual value" and "deferrable value" were added by 2012-8-57(b), effective May 14, 2012 (Royal Assent).
Section 1 (1) definition of "dependent child", paragraph (d) BEFORE amended by 2011-25-393(a), effective March 18, 2013 (BC Reg 131/2012).
(d) lives at least part time with the owner in the eligible property under a shared custody arrangement,
Section 1 (1) definition of "spouse", paragraph (b) BEFORE replaced by 2011-25-393(b), effective March 18, 2013 (BC Reg 131/2012).
(b) a person who
(i) is living and cohabiting with another person in a marriage-like relationship, including a marriage-like relationship between persons of the same gender, and
(ii) has been living and cohabiting in that relationship for a continuous period of at least 2 years;
Section 1 (1) definition of "dependent child" BEFORE replaced by 2013-17-27, effective July 25, 2013 (Royal Assent).
"dependent child" means a child who is
(a) at any time in the calendar year in which an application is made, under the age of 18 years, and
(b) dependent on an owner of eligible property for financial support,
and who
(c) lives full time with the owner in the eligible property,
(d) lives at least part time with the owner in the eligible property under a shared parenting arrangement,
(e) does not live with the owner in the eligible property, and the owner pays support for the child, or
(f) is a person in a class of persons that is included in this definition by regulation under section 18 (2) (h),
but does not include a person in a class of persons excluded from this definition by regulation under section 18 (2) (h);
Section 1 definition of "minister" BEFORE repealed by 2022-11-30, effective June 2, 2022 (Royal Assent).
"minister" includes a person designated in writing by the minister;
Section 1 definition of "principal residence" BEFORE amended by 2023-10-438, effective March 30, 2023 (Royal Assent).
"principal residence" means the usual place where an individual makes his or her home;
Section 2 (1) BEFORE amended by 2007-14-210,Sch, effective December 1, 2007 (BC Reg 354/2007).
(1) Subject to this Act and regulations, the minister may make an agreement with an owner who qualifies under this Act and regulations permitting the owner to defer paying all or part of the tax payable on the eligible property during the term of the agreement.
Section 2 (1) BEFORE amended by 2020-18-44, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(1) Subject to this Act and regulations, the minister may make an agreement with an owner who qualifies under this Act permitting the owner to defer paying all or part of the tax payable on the eligible property during the term of the agreement.
Section 2.1 was enacted by 2012-8-58, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 3 (2) BEFORE repealed by 2004-40-26, effective May 13, 2004 (Royal Assent).
(2) Without limiting the number of agreements an owner may make under section 2 for other eligible properties, an owner is not entitled to make an agreement respecting more than one eligible property that is a vacant parcel of land.
Section 4 (2) BEFORE amended by 2003-23-58(a), effective April 10, 2003 (Royal Assent).
(2) Despite subsection (1), the agreement is not terminated under subsection (1) merely because title to the eligible property is transferred to the surviving spouse on death of the owner.
Section 4 (3) BEFORE amended by 2003-23-58(b), effective April 10, 2003 (Royal Assent).
(3) Despite subsection (2), a subsequent deferral of tax is contingent on the spouse qualifying under section 5.
Section 4 (1) (b) BEFORE repealed by 2004-40-27, effective May 13, 2004 (Royal Assent).
(b) 10 years after the date of the agreement, in respect of a vacant parcel of land described in the agreement that remains vacant at the end of the 10 years,
Section 5 (1) (d) (iii) BEFORE amended by 2002-41-47(a), effective September 30, 2002 (BC Reg 256/2002).
(iii) a person with disabilities as defined in the Disability Benefits Program Act.
Section 5 (3) (f) BEFORE amended by 2003-70-206, effective March 29, 2004 (BC Reg 64/2004).
(f) that is a corporation incorporated solely in Canada and registered in British Columbia under the Company Act for not less than one year immediately before the date it applies under this Act and qualifies under paragraphs (a) to (d)
Section 5 BEFORE amended by 2004-40-28, effective May 13, 2004 (Royal Assent).
5 (1) By filling an application as prescribed by section 12 and the regulations, an owner of eligible property may request the minister to enter an agreement for the purpose referred to in section 2 for the 1974 or subsequent taxation years if
(a) the eligible property includes a building used for residential purposes as the owner's principal residence,
(b) the owner has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act,
(c) the owner is a Canadian citizen or has been lawfully admitted to Canada under the Immigration Act (Canada) for permanent residence, and
(d) the owner is, at any time during the year the owner applies,
(i) 60 years of age or older,
(ii) a widow or widower, or
(iii) for any taxation year after the 2002 taxation year, a person with disabilities as defined in the regulations.
(2) Subsection (1) applies also to an owner of eligible property that is or that includes a manufactured home if the owner
(a) uses the manufactured home as the owner's principal place of residence, and
(b) meets the qualifications set out in paragraphs (b) to (d) of that subsection.
(3) An owner of eligible property
(a) whose 1974 net tax on the eligible property increased by more than 20% over the 1973 net tax,
(b) whose total land and improvements in British Columbia had a market value on December 3l, 1973 of not more than $500 000,
(c) who was the owner of the eligible property on December 31, 1973, and continues as owner,
(d) who has paid the tax in full up to and including the taxation year before the year for which the application is made, and
(e) who
(i) has been ordinarily resident in British Columbia for not less than one year immediately before the date the owner applies under this Act, and
(ii) is a Canadian citizen or has been lawfully admitted to Canada under the Immigration Act (Canada) for permanent residence, or
(f) that is a corporation incorporated solely in Canada and registered in British Columbia under the Business Corporations Act for not less than one year immediately before the date it applies under this Act and qualifies under paragraphs (a) to (d)
may, by filing an application as prescribed by section 12 and the regulations, request the minister to enter an agreement for the purpose referred to in section 2.
(4) If the minister makes an agreement under subsection (3), the amount of tax that may be deferred under it in each year
(a) must not exceed,
(i) in 1974, 85%,
(ii) in 1975, 70%,
(iii) in 1976, 55%,
(iv) in 1977, 40%,
(v) in 1978, 25%, and
(vi) in 1979, 10%
of the amount by which the 1974 net tax payable on the eligible property exceeds 120% of the 1973 net tax paid on that property, and
(b) must not include an increase in tax over the amount of tax in the 1973 taxation year caused by a change in the physical characteristics of the eligible property, or by new construction or development in, on or to the eligible property.
(5) Despite subsections (1) to (4), if
(a) the actual value of the eligible property determined by the assessor is less than the total outstanding tax liability and charges against the eligible property, a deferral agreement must not be made, or
(b) the minister considers that the tax that is payable, or the amount deferred under an agreement, is inadequately secured, the minister may, despite the agreement, by notice in writing to the owner, suspend further deferral of tax under subsection (3) or terminate the agreement.
(6) If eligible property is held in joint tenancy or tenancy in common,
(a) in respect of an application under subsection (3), all owners must qualify under that subsection, and
(b) in respect of an application under subsection (1), the principal supporter of the family must qualify under that subsection.
Section 5 (3) (e) (ii) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).
(ii) is a Canadian citizen or has been lawfully admitted to Canada under the Immigration Act (Canada) for permanent residence, or
Section 5 (1) (d) (i) BEFORE amended by 2007-1-11, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].
(i) 60 years of age or older,
Section 5 (2.3) to (2.5) were added by 2010-2-83, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 5 (5) (a) BEFORE amended by 2012-8-59 effective May 14, 2012 (Royal Assent).
(a) if the total of
(i) the outstanding tax liability against the eligible property,
(ii) the registered charges against the eligible property, and
(iii) in the case of eligible property that is or includes a manufactured home, the registered security interests against the manufactured home
is more than a prescribed percentage of the actual value of the eligible property determined by the assessor, a deferral agreement must not be made, and
Section 5 (3) (b) BEFORE amended by 2020-18-45(a), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(b) whose total land and improvements in British Columbia had a market value on December 3l, 1973 of not more than $500 000,
Section 5 (3) sandwich text BEFORE amended by 2020-18-45(b), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
may, by filing an application as prescribed by section 12 and the regulations, request the minister to enter an agreement for the purpose referred to in section 2.
Section 6 (1) and (2) BEFORE amended by 2020-18-46(a) and (b), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(1) If the minister is satisfied that the owner qualifies under this Act, and determines the amount of tax that may be deferred and the terms of the deferral, the minister may approve the application.
(2) On approving the application, the minister must make an agreement with the owner as prescribed.
Section 6 (2.1) was added by 2020-18-46(b), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 7 (6) BEFORE amended by 2003-75-42, effective December 8, 2003 (BC Reg 44/2003).
(6) If the registration is not discharged as required by subsection (5), the person registered under section 15 of the Manufactured Home Act as owner of the manufactured home to which the registration relates may require the registrar of the personal property registry to give a written notice to the minister stating that the registration will be discharged by the registrar on the expiry of 40 days after the day the registrar gives the notice to the minister, unless in the meantime the minister gives the registrar a court order maintaining the registration.
Section 7 (1) (a) BEFORE amended by 2004-40-29(a), effective May 13, 2004 (Royal Assent).
(a) register it as an encumbrance, as defined in the Land Title Act, in favour of the government and having preference or priority over every claim, lien, charge or encumbrance subsequently registered or filed, and
Section 7 (2) BEFORE amended by 2004-40-29(b), effective May 13, 2004 (Royal Assent).
(2) If an agreement is made with an owner under section 6 (2), the minister must register a financing statement in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act.
Section 7 (2) BEFORE amended by 2010-2-84, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(2) If an agreement is made under section 6 (2) with an owner referred to in section 5 (2), the minister must register a financing statement, perfecting a security interest that has priority in accordance with section 11 (3), in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act.
Section 7.1 (2) (part) BEFORE amended by 2020-18-47(a), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(2) By filing an application in accordance with subsection (3) and the regulations, an owner of eligible property who is deferring taxes under an original agreement and the spouse of the owner may request the minister to enter into an amending agreement if the following requirements are met:
Section 7.1 (2) (b) BEFORE amended by 2020-18-47(b), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(b) the owner and the spouse of the owner agree to enter into the amending agreement requested under this subsection.
Section 7.1 (3) BEFORE repealed by 2020-18-47(c), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(3) An application under subsection (2) must be filed with the minister.
Section 7.1 (5) (a) BEFORE amended by 2020-18-47(d), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(a) make an amending agreement with the owner and the spouse of the owner as prescribed, and
Section 7.1 (5.1) was added by 2020-18-47(e), effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 8 (4) BEFORE amended by 2004-40-30, effective May 13, 2004 (Royal Assent).
(4) Despite this section, a widow or a widower who has made an agreement under section 5 (1) and subsequently remarries must not, merely because of remarriage, be required to repay the amounts referred to in subsection (1) until the agreement is terminated under section 4 or 5.
Section 8 (3.1) BEFORE amended by 2010-2-85, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(3.1) Despite subsections (1) and (2), in respect of interest on taxes deferred under section 5 (2.1), the interest rate is the simple interest rate prescribed by the minister.
Section 8 (5) (c) and (e) BEFORE amended by 2020-18-48, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 9 (4) BEFORE repealed by 2004-40-31, effective May 13, 2004 (Royal Assent).
(4) Despite other provisions of this Act, in the case of a corporation referred to in section 5 (3) (f) and unless the agreement has been earlier terminated, repayment of the amount of the deferred tax must commence on July 31, 1981, and, subject to subsection (1), must be paid in full in annual installments over a 10 year period after that date in the prescribed manner.
Section 9 (5) BEFORE amended by 2010-2-85, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(5) Despite subsections (1) and (2), in respect of interest on taxes deferred under section 5 (2.1), the interest rate is the simple interest rate prescribed by the minister.
Section 11 (4) (a) BEFORE amended by 2003-75-43, effective December 8, 2003 (BC Reg 44/2003).
(a) issue a transport permit under section 25 of the Manufactured Home Act, or
Section 11 (1) (a) and (b) BEFORE amended by 2004-40-32(a), effective May 13, 2004 (Royal Assent).
(a) the agreement and any deferred tax and interest on it are a lien and have priority and preference over any claim, charge or encumbrance subsequently registered or filed in respect of the eligible property,
(b) every such claim, charge or encumbrance is subject to the agreement and to the amount deferred under it, and
Section 11 (2) and (3) BEFORE amended by 2004-40-32(b), effective May 13, 2004 (Royal Assent).
(2) The registration of a financing statement in the personal property registry under section 7 (2) creates a lien on the manufactured home to which the registration relates for the deferred taxes and the lien continues as long as the registration is effective.
(3) The lien under subsection (2) has priority over any subsequently perfected security interest and any other subsequent charge or claim.
Section 12 BEFORE re-enacted by 2020-18-49, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 13 BEFORE re-enacted by 2020-18-49, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Duties of collector
13 On receiving the properly completed application, the collector of taxes must
(a) obtain the information, particulars and documents respecting the owner and the eligible property that are required,
(b) within 30 days after receiving the application, send the minister
(ii) the information, particulars and documents referred to in paragraph (a), and
(iii) a report of the owner's qualifications under this Act, and
(c) make a certified statement in a form prescribed by the minister of the tax due and owing for the eligible property.
Section 13.1 (1) definition of "shared information", paragraph (b) BEFORE amended by 2018-4-38, effective March 15, 2018 (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) (i.1) and (3) (b) (i.1) were added by 2018-4-38, effective March 15, 2018 (Royal Assent).
Section 13.1 (1) definition of "shared information", paragraph (b) BEFORE amended by 2018-46-155(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) (iii) BEFORE amended by 2018-46-155(b), effective November 27, 2018 (Royal Assent).
Section 13.1 (3) (b) (iii) BEFORE amended by 2018-46-155(b), effective November 27, 2018 (Royal Assent).
Section 13.1 BEFORE repealed by 2023-23-113, effective May 11, 2023 (Royal Assent).
Access to and disclosure of records
"ministry" means the ministry of the minister responsible for the administration of this Act;
"ministry person" means a person who is employed in, or retained under a contract to perform services for, the ministry;
"personal information" means personal information as defined in Schedule 1 of the Freedom of Information and Protection of Privacy Act;
means the following information:
(a) personal information that is collected as a result of a disclosure under section 13.1 (2) or (3) of the Home Owner Grant Act;
(b) information or a record that is collected as a result of a disclosure under section 120 of the Speculation and Vacancy Tax Act, section 64 of the Income Tax Act, section 32 of the Property Transfer Tax Act or section 3 of the Taxation (Rural Area) Act.
(2) Subject to subsection (3), a ministry person may use or disclose personal information collected under this Act
(a) for the purposes of administering or enforcing this Act,
(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy,
(b) for the purposes of administering or enforcing any of the following Acts:
(ii) the Property Transfer Tax Act;
(iii) the Speculation and Vacancy Tax Act;
(iv) the Taxation (Rural Area) Act, or
(c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection.
(3) Subject to subsection (4), a ministry person may use or disclose shared information only
(a) for the purposes of administering or enforcing this Act,
(a.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy,
(b) for the purposes of administering or enforcing any of the following Acts:
(ii) the Property Transfer Tax Act;
(iii) the Speculation and Vacancy Tax Act;
(iv) the Taxation (Rural Area) Act, or
(c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection.
(4) Subsection (3) (a) or (b) 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 14 (1) BEFORE amended by 2007-14-218,Sch, effective December 1, 2007 (BC Reg 354/2007).
(1) If an agreement is made under this Act, despite any tax Act, no penalty or interest is payable for tax deferred under the agreement from the date the application is filed with the collector, other than the interest payable under this Act, the regulations or the agreement.
Section 14 (1) BEFORE amended by 2020-18-50, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(1) If an agreement is made under this Act, despite any tax Act, no penalty or interest is payable for tax deferred under the agreement from the date the application is filed with the collector, other than the interest payable under this Act or the agreement.
Section 15 (1) BEFORE amended by 2009-4-8, effective January 1, 1974 [retro from March 12, 2009 (Royal Assent)].
(1) The minister must pay each collector of taxes the amount required to reimburse the municipality for tax deferred under this Act.
Section 15 (1) BEFORE amended by 2020-18-51, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(1) The minister must pay from the consolidated revenue fund to each collector of taxes the amount required to reimburse the municipality for tax deferred under this Act.
Section 16.1 was enacted by 2022-11-32, effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].
Section 17 (1) BEFORE amended by 2020-18-52, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
(1) If a person completes, and delivers or has delivered to a collector of taxes, an application to make an agreement under this Act containing information the person knows is false or misleading for the purpose of deferring the person's tax, and the minister makes an agreement as a result of the application, that person commits an offence.
Section 18 (2) (f) and (g) BEFORE amended by 2008-44-8, effective November 27, 2008 (Royal Assent).
(f) prescribing a percentage for the purposes of section 5 (5) (a);
(g) prescribing requirements that must be met for the purposes of section 5 (1) (e) or (5) (b) (iii).
Section 18 (2) (f) BEFORE amended by 2010-2-86(a), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(f) prescribing a percentage for the purposes of section 5 (5) (a), which may be different for taxes deferred under section 5 (1) and (2.1);
Section 18 (2) (g) BEFORE amended by 2010-2-86(b), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
(g) prescribing requirements that must be met for the purposes of section 5 (1) (e), (2.1) (e) or (5) (b) (iii).
Section 18 (2) (h) was added by 2010-2-86(c), effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 18 (2) (h) BEFORE replaced by 2013-17-30, effective July 25, 2013 (Royal Assent).
(h) including classes of persons in, or excluding classes of persons from, the definition of "dependent child" in section 1.
Section 18 (2) (a.1) and (a.2) were added by 2020-18-53, effective May 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Section 19 BEFORE repealed by 2004-40-35 effective May 13, 2004 (Royal Assent).
Transition from Disability Benefits Program Act
19 Despite the amendments to this Act by section 47 of the Employment and Assistance for Persons with Disabilities Act and the repeal of the Disability Benefits Program Act, a person who met the definition of a person with disabilities under the Disability Benefits Program Act for any period in the 2002 taxation year is eligible to enter into an agreement under section 2 of this Act for that taxation year.