Manufactured Home Tax Act -- FLOATING MANUFACTURED HOME TAX REGULATION

B.C. Reg. 276/79
O.C. 1613/79

Filed June 11, 1979

This archived regulation consolidation is current to April 1, 2005 and includes changes enacted and in force by that date. For the most current information, click here.

Manufactured Home Tax Act

FLOATING MANUFACTURED HOME TAX REGULATION

Applicability of Act

1 (1) Subject to this regulation, the Manufactured Home Tax Act does not apply to a floating manufactured home other than a floating manufactured home that is anchored or secured, for a period of 60 days or more during a year, to land, a structure or buoy in a manufactured home park that is covered by water.

(2) Where a manufactured home park referred to in subsection (1) is in a municipality, the Manufactured Home Tax Act does not apply to a floating manufactured home in the park unless the municipality has issued a certificate stating that the floating manufactured home complies with the municipal bylaws and the certificate is in effect.

If owner receives grant or loan

2 Where the Manufactured Home Tax Act applies to a floating manufactured home under section 1, the portion of section 8 that deems an owner of a manufactured home that is assessable and taxable under this Act to be an owner for the purposes of the Home Owner Grant Act does not apply to a floating manufactured home that is owned by a person who has applied for and received a grant or loan under the Provincial Home Acquisition Act in respect of that manufactured home.

[Provisions of the Manufactured Home Tax Act, R.S.B.C. 1996, c. 281, relevant to the enactment of this regulation: section 9]