Qp Date
This Act has "Not in Force" sections. See the Table of Legislative Changes.

Home Owner Grant Act

[RSBC 1996] CHAPTER 194

Contents
1Definitions
2Grant for eligible residences
2.1Veterans supplement for eligible residences
3Grant for eligible apartments and housing units
4Grant for eligible land cooperative residences
5Grant for eligible multi dwelling leased parcel residences
5.1Extended absence from principal residence
5.2Additional requirements — extended absences
5.3Repayment – failure to resume occupancy of principal residence
5.4Obligation to provide information to grant administrator
6Limitations
6.1Grants in relation to treaty lands
7Owner must pass on benefit of grant
7.1Veterans supplement for eligible occupants, spouses and relatives
8Application for grant
9Extension of time to apply for grant
10Approval of grant
11Grant — subdivision apportionment
12Certification and payments to municipalities
13Inspection of municipal records
13.1Access to and disclosure of records
14Payment if there has been an extension of time
15Grant to be applied to current year taxes
15.1Alternative municipal tax collection schemes
16Offence and penalty
17Repayment of grants or supplements by persons not entitled
17.1Waiver or cancellation of amount payable under notice of disentitlement
18Power to make regulations
18.1Supplements
18.2Approvals by minister
19Repealed
Schedule 1
Schedule 2
Schedule 3
Schedule 4

Definitions

1  In this Act:

"apartment" means a self-contained residential accommodation unit that

(a) has cooking, sleeping, bathroom and living room facilities, and

(b) is located in an apartment building;

"apartment building" means land that

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

(b) has as a taxable improvement on it, a building containing at least 2 apartments;

"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;

"Canadian Forces" means the armed forces referred to in section 14 of the National Defence Act (Canada);

"collector" means the collector in each municipality and the collector for each provincial collection district appointed under the Taxation (Rural Area) Act and includes the Surveyor of Taxes;

"current year taxes" means real property taxes, other than school referendum taxes levied under the School Act, levied for the current tax year against property that

(a) is classified under the Assessment Act as class 1 or 9 property, and

(b) comprises all or part of an eligible residence, eligible apartment, eligible land cooperative residence, eligible multi dwelling leased parcel residence or eligible housing unit,

but does not include arrears, penalties, delinquent taxes or interest on them;

"eligible apartment" means an apartment that is occupied by an eligible occupant

(a) that is located in an apartment building that is owned by a corporation that operates it exclusively for the benefit of its shareholders who

(i)   have a right to occupy an apartment in it, and

(ii)   own shares or shares and other securities in the corporation that have a value equivalent to the value of that apartment in relation to the value of the apartment building, or

(b) that is located in an apartment building designated by the Lieutenant Governor in Council and is leased under a lease, registered in the land title office that

(i)   has a term of at least 99 years, and

(ii)   provides that the lessee is to pay current year taxes on the apartment building in the proportion that the value of the apartment bears to the value of the apartment building;

"eligible building" means

(a) an apartment building that contains eligible apartments,

(b) a housing cooperative building that is or contains an eligible housing unit, or

(c) a housing society building that is or contains an eligible housing unit;

"eligible housing unit" means a housing unit that is occupied by an eligible occupant;

"eligible land cooperative residence" means a portion of a land cooperative that has as an improvement a building that is

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

(b) occupied as residential accommodation by an eligible occupant;

"eligible multi dwelling leased parcel residence" means a portion of a multi dwelling leased parcel that has as an improvement a building that is

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

(b) occupied as residential accommodation by an eligible occupant;

"eligible occupant" means

(a) in relation to an apartment referred to in paragraph (a) of the definition of "eligible apartment", an individual who owns in the corporation

(i)   a share, or

(ii)   a share and other securities

that carry with it or them the right to occupy that apartment,

(b) in relation to an apartment referred to in paragraph (b) of the definition of "eligible apartment", an individual who is a lessee of a lease referred to in that paragraph,

(c) in relation to a land cooperative, an individual who

(i)   has a right to occupy a portion of the parcel, and

(ii)   owns shares or shares and other securities in the corporation that have a value equivalent to the value of the portion in relation to the value of the parcel,

(d) in relation to a multi dwelling leased parcel, an individual who owns a residence on the parcel,

(e) in relation to a housing unit that is or is located in a housing cooperative building, an individual who

(i)   is a member of the housing cooperative association that owns the housing cooperative building, and

(ii)   owns a share in the association that carries with it a right to occupy the housing unit, and

(f) in relation to a housing unit that is or is located in a housing society building, an individual who holds from the society a right to occupy the housing unit that was acquired for at least the applicable amount prescribed under section 18 (2) (e);

"eligible residence" means land shown as a separate taxable parcel on a tax roll for the current tax year that has as an improvement a building that is

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

(b) occupied as residential accommodation;

"farm outbuildings" means improvements, other than a residence, that are on land classified as a farm under the Assessment Act and that are used in connection with the farm operation;

"grant" means a reduction of indebtedness for the current year taxes;

"grant administrator" means a person who is appointed under the Public Service Act and designated by the minister as the grant administrator;

"housing cooperative building" means land that

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

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

(c) has a taxable improvement on it that is used by the housing cooperative to provide the accommodation referred to in the definition of "housing cooperative" in section 1 of the Cooperative Association Act;

"housing society building" means land that

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

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

(c) has on it a taxable improvement that is used by the society to provide residential accommodation for persons who hold from the society a right acquired for at least the applicable amount prescribed under section 18 (2) (e) to occupy the accommodation;

"housing unit" means a self-contained residential accommodation unit that

(a) has cooking, sleeping, bathroom and living room facilities, and

(b) is or is located in a housing cooperative building or a housing society building;

"improvements" has the same meaning as in the Assessment Act;

"land" includes land that is covered or partially covered by water;

"land cooperative" means a parcel of land that is owned by a corporation exclusively for the benefit of its shareholders who

(a) have a right to occupy a portion of the parcel, and

(b) own shares or shares and other securities in the corporation that have a value equivalent to the value of the portion in relation to the value of the parcel;

"low-income grant supplement" means a supplement that may be paid to qualifying low-income individuals under a program established under section 18.1 (2) (a);

"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;

"non-commissioned member" has the same meaning as in the National Defence Act (Canada);

"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;

"officer" has the same meaning as in the National Defence Act (Canada);

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

"owner" means,

(a) in relation to an eligible residence

(i)   in a municipality, an individual who is an owner as defined in the Community Charter,

(ii)   outside a municipality, an individual who is an owner as defined in the Taxation (Rural Area) Act or who is a lessee of railway land, or

(iii)   whether in or outside a municipality, an individual who is a lessee under a lease that

(A)  is registered in the land title office and that has a term of at least 99 years, and

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

(b) in relation to an apartment building, a housing cooperative building, a housing society building, a land cooperative or a multi dwelling leased parcel,

(i)   in a municipality, a person who is an owner as defined in the Community Charter, and

(ii)   outside a municipality, a person who is an owner as defined in the Taxation (Rural Area) Act;

"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;

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

"property" includes land and improvements;

"relative" means,

(a) in sections 2 (2), 3 (3), 4 (3) and 5 (3), a child, grandchild, brother, sister, grandparent, parent or stepparent of the person with disabilities or a person who stands in the place of a parent to the person with disabilities, and

(b) in any other provision, a person's child, grandchild, parent, brother or sister;

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

"spouse" means a person who

(a) is married to another person, or

(b) is living 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;

"supplement", except in sections 2 (2) (c), 3 (3) (c), 4 (3) (c) and 5 (3) (c), means a low-income grant supplement or a veterans supplement;

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

"veteran" means a former officer or former non-commissioned member of the Canadian Forces who has been honourably discharged from service in the Canadian Forces;

"veterans supplement" means a supplement that, under a program established under section 18.1 (2) (b), may be paid to

(a) qualifying low-income veterans, and

(b) qualifying low-income veterans' spouses and relatives.

Grant for eligible residences

2  (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.

(5) In subsection (4), "other residence" means a detached house, cottage or other self-contained residential dwelling unit that has cooking, sleeping, bathroom and living room facilities, but does not include a suite or other accommodation in the owner's principal residence.

(6) The spouse or relative of a deceased owner of an eligible residence is entitled to receive a grant under this section if

(a) the spouse or relative is 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.

(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 or a Schedule 4 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 or a Schedule 4 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.

(9) In subsection (8):

"Schedule 2 grant" means a grant in the amount set out in Schedule 2;

"Schedule 4 grant" means a grant in the amount set out in Schedule 4.

(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.

Veterans supplement for eligible residences

2.1  (1) Subject to section 18.1, the regulations and subsection (5) of this section, an owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, for a tax year, up to the maximum amount determined in accordance with subsection (4) of this section if, for the tax year,

(a) the owner is a veteran,

(b) the owner meets all of the requirements set out in paragraphs (a) to (c) of section 2 (1) for entitlement to a grant with respect to the eligible residence under section 2 (1) or (1.1) [entitlement to grant for eligible residences],

(c) the owner does not meet any of the requirements set out in paragraphs (a) to (d) of section 2 (2) [entitlement to increased grant for eligible residences], and

(d) subject to subsection (3) of this section, the owner has applied for a grant under section 2 (1) or (1.1) in respect of the eligible residence for the tax year and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (5) of this section, the spouse or relative of a deceased owner of an eligible residence may be eligible for a veterans supplement with respect to the eligible residence, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (4) of this section if, for that tax year,

(a) the spouse or relative is the deceased owner's spouse or relative referred to in section 2 (6) and the requirements of section 2 (6) for entitlement to a grant with respect to the eligible residence for that tax year are met,

(b) subsection (1) (a) to (c) of this section applied in respect of the deceased owner at the time of the deceased owner's death, and

(c) subject to subsection (3) of this section, in respect of the eligible residence, for the tax year

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

(ii)   the spouse or relative has applied for a grant under section 2 (6)

and the application has been approved.

(3) The condition in subsection (1) (d) or (2) (c), as the case may be, does not apply if section 2 (3) (a) or (b) [property exceeds threshold amount] operates to eliminate the grant.

(4) The maximum amount of a veterans supplement to which an owner, spouse or relative may be entitled under subsection (1) or (2), as applicable, is determined as follows:

(a) if the eligible residence is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence;

(b) if the eligible residence is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner, spouse or relative, as the case may be, is entitled under section 2 for the tax year with respect to the eligible residence.

(5) An owner, spouse or relative described in subsection (1) or (2), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans 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 veterans 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 veterans supplement.

Grant for eligible apartments and housing units

3  (1) An owner of an eligible building is entitled to a grant with respect to that eligible building in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(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.

Grant for eligible land cooperative residences

4  (1) An owner of a land cooperative that contains eligible land cooperative residences is entitled to a grant with respect to that land cooperative in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(2) An owner of a land cooperative outside the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 1 in respect of each eligible land cooperative residence that is occupied by an eligible occupant who

(a) is a Canadian citizen or a permanent resident,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies that residence as his or her principal residence.

(2.1) An owner of a land cooperative in the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 3 in respect of each eligible land cooperative residence 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 a land cooperative outside the northern and rural area that contains eligible land cooperative residences 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 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 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).

(3.1) An owner of a land cooperative in the northern and rural area that contains eligible land cooperative residences is entitled to the amount set out in Schedule 4, rather than Schedule 3, in respect of each eligible land cooperative residence 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 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.

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

(a) the amount of the current year taxes applicable to each eligible land cooperative residence and that amount is the "Current Year Taxes" referred to in Schedules 1 to 4, and

(b) the net taxable residential value applicable to each eligible land cooperative residence.

(6) For the purposes of this section, if an eligible land cooperative residence ceases to be eligible due to the death of its eligible occupant, it continues to be an eligible land cooperative residence so long as

(a) subject to section 5.1, 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 a Canadian citizen or a permanent resident and ordinarily resident in British Columbia, and

(c) the shares in the corporation that owns the land cooperative remain registered in the name of that deceased occupant or his or her estate

and, for the year that the eligible occupant dies, the amount referred to in subsection (2), (2.1), (3) or (3.1) 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.

Grant for eligible multi dwelling leased parcel residences

5  (1) An owner of a multi dwelling leased parcel that contains eligible multi dwelling leased parcel residences is entitled to a grant with respect to that multi dwelling leased parcel in an amount equal to the total of all amounts that the owner is entitled to under subsections (2) to (3.1).

(2) An owner of a multi dwelling leased parcel outside the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 1 in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who

(a) is a Canadian citizen or a permanent resident,

(b) is ordinarily resident in British Columbia, and

(c) subject to section 5.1, occupies that residence as his or her principal residence.

(2.1) An owner of a multi dwelling leased parcel in the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 3 in respect of each eligible multi dwelling leased parcel residence 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 a multi dwelling leased parcel outside the northern and rural area that contains eligible multi dwelling leased parcel residences 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 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 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).

(3.1) An owner of a multi dwelling leased parcel in the northern and rural area that contains eligible multi dwelling leased parcel residences is entitled to the amount set out in Schedule 4, rather than Schedule 3, in respect of each eligible multi dwelling leased parcel residence 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 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.

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

(a) the amount of the current year taxes applicable to each eligible multi dwelling leased parcel residence in respect only of improvements that are classified under the Assessment Act as class 1 property and that amount is the "Current Year Taxes" referred to in Schedules 1 to 4, and

(b) the net taxable residential value applicable to each eligible multi dwelling leased parcel residence in respect of improvements only.

(6) For the purposes of this section, if an eligible multi dwelling leased parcel residence ceases to be eligible due to the death of its eligible occupant, it continues to be an eligible multi dwelling leased parcel residence so long as

(a) subject to section 5.1, 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 a Canadian citizen or a permanent resident and ordinarily resident in British Columbia, and

(c) the lease of the multi dwelling leased parcel residence remains registered in the name of that deceased occupant or his estate

and, for the year that the eligible occupant dies, the amount referred to in subsection (2), (2.1), (3) or (3.1) 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.

Extended absence from principal residence

5.1  (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;

"residential facility" means a premises or part of a premises

(a) in which housing and daily meals are provided by or through the operator to persons who are not

(i)   the spouse of the operator, or

(ii)   related by blood or marriage to the operator, and

(b) in which persons reside primarily due to family circumstances, age, disability, illness, frailty or other prescribed circumstances,

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

(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

(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,

(a.1) the eligible person has ceased to occupy the principal residence because the eligible person is a resident in a residential facility, or

(b) the eligible person ceases to occupy the principal residence for an extended period for any other reason, unless the eligible person is absent for a period of incarceration.

(3) In the case of an absence under subsection (2) (a) or (b), subsection (2) applies only in the following tax years:

(a) for an eligible person described in paragraph (a) or (b) of the definition of “eligible person” in subsection (1) who has not applied for or received a grant under section 2 or a 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 that subsequent tax year;

(b) for an eligible person described in paragraph (a) or (b) of the definition of “eligible person” in subsection (1) who has applied for or received a grant under section 2 or a 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 paragraphs (c) to (h) of the definition of “eligible person” in subsection (1) 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, and

who has not applied for and received a 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 that subsequent tax year;

(d) for an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in subsection (1) 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

who has applied for and received a 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.

(3.1) In the case of an absence under subsection (2) (a.1), subsection (2) applies only in the following tax year:

(a) for an eligible person described in subsection (3) (a) or (c), the tax year in which the eligible person ceases to occupy the applicable residence;

(b) for an eligible person described in subsection (3) (b) or (d), the tax year subsequent to the tax year in which the eligible person ceases to occupy the applicable residence,

and only if the eligible person continuously occupies a residential facility during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year.

(4) This section applies only if the requirements set out in section 5.2 are met.

Additional requirements — extended absences

5.2  (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.

(3) For an absence under section 5.1 (2) (a) or (b), 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" in section 1, the share or shares and other securities in the corporation that carry with it or them the right to occupy that apartment must not be for sale,

(c) an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, an assignment of the lease referred to in that definition must not be offered,

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

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

(f) a housing unit that is or is located in a housing cooperative building,

(i)   the share in the association that carries with it a right to occupy the housing unit must not be for sale, and

(ii)   the eligible occupant must not have required the association to redeem that share under section 38 of the Cooperative Association Act, and

(g)   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) (a.1) or (b),

(a) if the eligible person is a person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), 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 supplement, or

(b) if the eligible person is a person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), 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 supplement.

(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.

(6) For an absence under section 5.1 (2) (a.1), during the period between the date on which the eligible person ceases to occupy the principal residence and the date on which the eligible person applies for a grant in respect of the principal residence for the applicable tax year, in the case of

(a) an eligible person described in paragraph (a) or (b) of the definition of "eligible person" in section 5.1 (1), the applicable eligible residence must not be rented or offered for rent,

(b) an eligible occupant of an apartment referred to in paragraph (b) of the definition of "eligible apartment" in section 1, a sublease of the lease referred to in that definition must not be offered, or

(c) an eligible person described in paragraphs (c) to (h) of the definition of "eligible person" in section 5.1 (1), other than an eligible occupant referred to in paragraph (b) of this subsection, the applicable eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence must not be rented or offered for rent.

Repayment – failure to resume occupancy of principal residence

5.3  (1) Subject to subsection (2), if a person has received a grant or a supplement as a result of the application of section 5.1 to an eligible person, and the eligible person fails to occupy the residence as his or her principal residence,

(a) in the case of an absence under section 5.1 (2) (a), at the end of the eligible person's extended absence for reconstruction or repair of the residence, or

(b) in the case of an absence under section 5.1 (2) (b), in the tax year immediately following the last tax year for which the eligible person was entitled, under section 5.1, to receive a grant, a supplement or a benefit under section 7 (1),

section 17 applies as if the grant or supplement received were an amount the person was not entitled to receive.

(2) Subsection (1) does not apply if the eligible person described in that subsection fails to occupy the residence as his or her principal residence for either of the following reasons:

(a) the death of the eligible person;

(b) the eligible person is a resident in a residential facility.

Obligation to provide information to grant administrator

5.4  An eligible person must supply the grant administrator with any information or documentary evidence the grant administrator considers necessary in order for the grant administrator to determine whether section 5.1 applies to the eligible person in the tax year in respect of which an application for a grant under section 2 or a supplement is made.

Limitations

6  (1) No more than one grant may be made for a tax year 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.

(1.1) No more than one supplement may be paid for a tax year in respect of a property described in subsection (1) (a), (b), (c), (d) or (e), as applicable.

(2) If, for a tax year, an owner of an eligible residence receives a grant under section 2, neither that owner nor the owner's spouse is entitled, for that tax 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, for a tax 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, for that tax 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.

(3.1) If, for a tax year, an eligible person as defined in section 5.1 (1) receives a supplement in respect of an eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, neither the eligible person nor the eligible person's spouse is entitled, for that tax year, to receive another supplement in respect of another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

(4) A person is not entitled to any reduction of indebtedness for taxes levied against a part of an eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence that is not classified under the Assessment Act as class 1 or 9 property.

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

Grants in relation to treaty lands

6.1  An owner is not eligible for a grant or a supplement under this Act in relation to the owner's interest in the treaty lands of a treaty first nation that is a taxing treaty first nation as defined in the Treaty First Nation Taxation Act.

Owner must pass on benefit of grant

7  (1) An owner of an eligible building, a land cooperative or a multi dwelling leased parcel who receives a grant under section 3 (1), 4 (1) or 5 (1) must benefit each eligible occupant in the amount that is attributable to that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.

(2) If an owner fails to benefit an eligible occupant under subsection (1), that eligible occupant has a cause of action to recover the amount of the benefit from that owner in a court that has jurisdiction.

(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 paragraphs (a) to (d) of section 3 (3),

(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 paragraphs (a) to (d) of section 4 (3), 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 paragraphs (a) to (d) of section 5 (3),

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.

(4) For the purposes of subsection (3), the deceased occupant's relevant spouse or relative must be the spouse or relative of the deceased eligible occupant who satisfies the conditions of section 3 (6) (a) and (b), 4 (6) (a) and (b) or 5 (6) (a) and (b), as the case may be, so that the property described in that section continues to be eligible for the purposes of that section.

(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 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.

Veterans supplement for eligible occupants, spouses and relatives

7.1  (1) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible apartment or eligible housing unit contained in an eligible building may be eligible for a veterans supplement with respect to the eligible apartment or eligible housing unit, as the case may be, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 3 (2) for the owner of the eligible building to be entitled to a grant with respect to the eligible apartment or eligible housing unit, as the case may be, under section 3 (2) or (2.1) [entitlement to grant for eligible apartments and eligible housing units],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 3 (3) [entitlement to increased grant for eligible apartments and eligible housing units], and

(d) subject to subsection (5) of this section, the owner of the eligible building has applied for a grant under section 3, for the tax year, with respect to the eligible apartment or eligible housing unit occupied by the eligible occupant and the application has been approved.

(2) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible land cooperative residence contained in a land cooperative may be eligible for a veterans supplement with respect to the eligible land cooperative residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 4 (2) for the owner of the land cooperative to be entitled to a grant with respect to the eligible land cooperative residence under section 4 (2) or (2.1) [entitlement to grant for eligible land cooperative residences],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 4 (3) [entitlement to increased grant for eligible land cooperative residences], and

(d) subject to subsection (5) of this section, the owner of the land cooperative has applied for a grant under section 4, for the tax year, with respect to the eligible land cooperative residence occupied by the eligible occupant and the application has been approved.

(3) Subject to section 18.1, the regulations and subsection (7) of this section, an eligible occupant who occupies an eligible multi dwelling leased parcel residence contained in a multi dwelling leased parcel may be eligible for a veterans supplement with respect to the eligible multi dwelling leased parcel residence, for a tax year, up to the maximum amount determined in accordance with subsection (6) of this section if, for the tax year,

(a) the eligible occupant is a veteran,

(b) the eligible occupant meets all of the requirements set out in paragraphs (a) to (c) of section 5 (2) for the owner of the multi dwelling leased parcel to be entitled to a grant with respect to the eligible multi dwelling leased parcel residence under section 5 (2) or (2.1) [entitlement to grant for eligible multi dwelling leased parcel residences],

(c) the eligible occupant does not meet any of the requirements set out in paragraphs (a) to (d) of section 5 (3) [entitlement to increased grant for eligible multi dwelling leased parcel residences], and

(d) subject to subsection (5) of this section, the owner of the multi dwelling leased parcel has applied for a grant under section 5, for the tax year, with respect to the eligible multi dwelling leased parcel residence occupied by the eligible occupant and the application has been approved.

(4) Subject to section 18.1, the regulations and subsection (7) of this section, in the case of the death of an eligible occupant referred to in subsection (1), (2) or (3), as applicable, the deceased eligible occupant's relevant spouse or relative may be eligible for a veterans supplement with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, only for the tax year in which the death occurs, up to the maximum amount determined in accordance with subsection (6) of this section if, for that tax year,

(a) the relevant spouse or relative is the deceased eligible occupant's spouse or relative who satisfies the conditions of section 3 (6) (a) and (b), 4 (6) (a) and (b) or 5 (6) (a) and (b), as applicable, so that the property described in that section continues to be eligible, for the tax year in which the death occurs, for the purposes of that section,

(b) subsection (1) (a) to (c), (2) (a) to (c) or (3) (a) to (c) of this section, as applicable, applied in respect of the deceased occupant at the time of the deceased occupant's death, and

(c) subject to subsection (5) of this section, the owner of the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, has applied for a grant under section 3, 4 or 5, as applicable, for the tax year, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, occupied by the relevant spouse or relative of the deceased eligible occupant, and the application has been approved.

(5) The condition in subsection (1) (d), (2) (d), (3) (d) or (4) (c), as the case may be, does not apply if

(a) in the case of an eligible apartment or eligible housing unit, section 3 (4) [property exceeds threshold amount] operates to eliminate the grant,

(b) in the case of an eligible land cooperative residence, section 4 (4) [property exceeds threshold amount] operates to eliminate the grant, or

(c) in the case of an eligible multi dwelling leased parcel residence, section 5 (4) [property exceeds threshold amount] operates to eliminate the grant.

(6) The maximum amount of a veterans supplement to which an eligible occupant or a deceased eligible occupant's relevant spouse or relative may be entitled under subsection (1), (2), (3) or (4), as applicable, is determined as follows:

(a) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is outside the northern and rural area, by subtracting from the amount set out in Schedule 2 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant;

(b) if the eligible building, land cooperative or multi dwelling leased parcel, as the case may be, is in the northern and rural area, by subtracting from the amount set out in Schedule 4 the amount of the grant to which the owner of the eligible building, land cooperative or multi dwelling leased parcel is entitled for the tax year under section 3, 4 or 5, as applicable, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence occupied by the eligible occupant.

(7) An eligible occupant, spouse or relative described in subsection (1), (2), (3) or (4), as applicable, must

(a) qualify under the regulations as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the tax year referred to in the applicable subsection,

(b) apply to the grant administrator in the approved form for a veterans 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 veterans 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 veterans supplement.

Application for grant

8  (1) After a person receives the real property tax notice for the current year, he or she may, before January 1 of the next year, apply for a grant in respect of current year taxes by applying to a collector in the approved form and in accordance with the regulations.

(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 in the approved form and in accordance with the regulations.

(2) If an applicant is unable to apply, the application may be made by the applicant's committee or a person appointed in writing as the applicant's attorney.

(2.1) If an applicant is unable to apply, the application may be made by the applicant's representative under the Representation Agreement Act, if the representative is authorized to make decisions about the applicant's financial affairs or assets.

(3) A collector may require that an application for a grant be accompanied by documentary evidence.

(4) In addition to any information required to be provided under subsection (1) or (1.1), an applicant who is a person with disabilities must submit an approved form, completed by a medical practitioner or other prescribed person, certifying

(a) that the person is a person with disabilities,

(b) the nature and extent of the disability, and

(c) that costs were incurred because of that disability.

Extension of time to apply for grant

9  (1) Even though the time referred to in section 8 (1) has expired, on the written request of an owner or the owner's agent stating the reasons for the failure of the owner to apply for a grant within the time limit, a collector may extend the time limit referred to in that section up to a maximum extension of 12 months.

(2) If at the time an application under subsection (1) is made the real property taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel have been paid, the owner may only be granted an extension of time if

(a) those taxes were paid by the owner,

(b) the owner owned the applicable eligible residence, eligible building, land cooperative or multi dwelling leased parcel at the time the taxes were paid, and

(c) the owner was eligible for the grant on December 31 of the year in respect of which the grant is applied for.

(3) If at the time an application under subsection (1) is made the real property taxes on the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel have not been paid, the owner may only be granted an extension of time if the owner was eligible for the grant on December 31 of the year in respect of which the grant is applied for.

Approval of grant

10  (1) If the collector approves an application for a grant

(a) the collector must insert on the tax notice, in the manner approved by the minister, the amount of the grant and the amount of tax remaining due after deducting the grant from current year taxes, and

(b) the collector may refund to the owner the amount by which any payments made by the owner in respect of current year taxes exceed the amount of current year taxes net of the grant and the amount of outstanding taxes, if any.

(2) If the collector disapproves the application for a grant or approves it for an amount less than that applied for, the collector must, within 14 days of making a determination, provide the applicant with the reasons for the determination.

(3) If a collector disagrees with a determination made by an owner under section 3 (5), 4 (5) or 5 (5), the owner must redetermine the current year taxes applicable in accordance with the directions of the collector and resubmit the application for the grant.

(4) After a grant is approved, the collector or the grant administrator may request any additional information or make any inquiries that the collector or grant administrator considers necessary for determining a person's entitlement to a grant or the amount of a grant.

(5) Information requested under subsection (4) must be supplied to the person who requested it within 30 days after the date of the request.

Grant — subdivision apportionment

11  If the collector has made an apportionment under section 242 of the Community Charter, an owner to whom the apportionment applies is entitled to a grant under this Act in the taxation year to which the apportionment applies so long as the owner is otherwise qualified for a grant under this Act.

Certification and payments to municipalities

12  (1) For the purpose of deducting grants from taxes payable by a municipality under section 124 (2) of the School Act, the collector of the municipality must

(a) certify, in a form satisfactory to the Minister of Finance, the total amount of all grants approved under section 10 of this Act during the periods in which those taxes were collected, and

(b) deliver the certified statements to the Minister of Finance.

(2) The collector in a municipality must deliver to the Minister of Finance before February 28 of each year a final certified statement in a form satisfactory to that minister setting out the amount of all grants that have been approved under section 10 of this Act for the previous tax year.

(3) On receiving a statement under subsection (2), the Minister of Finance must examine the statement and certify the amount of the grants approved.

(4) On certification of a statement under subsection (3), the Minister of Finance 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.

Inspection of municipal records

13  (1) For any purpose related to the administration of this Act, the grant administrator or a person authorized by the grant administrator, may

(a) during normal office hours enter any place where the records of a municipality are kept, and

(b) inspect any records that relate or may relate to a grant.

(2) A person must not obstruct anyone conducting an inspection under subsection (1).

(3) Subsection (1) does not authorize anyone to enter a room used as a dwelling without the occupier's consent.

Access to and disclosure of records

13.1  (1) In this section:

"low-income grant supplement information" means information that is collected for the purpose of determining if the requirements for a category of low-income individuals under section 18.1 are met, but does not include information or categories of information prescribed by the Lieutenant Governor in Council;

"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;

"shared information" means the following information:

(a) personal information that is collected as a result of a disclosure under section 13.1 of the Land Tax Deferment Act;

(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.

"veterans supplement information" means information that is collected for the purpose of determining if the requirements for a category of low-income veterans or low-income veterans' spouses and relatives under section 18.1 are met, but does not include information or categories of information prescribed by the Lieutenant Governor in Council.

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

(a) for the purposes of administering or enforcing this Act,

(b) for the purposes of administering or enforcing any of the following Acts:

(i)   the Land Tax Deferment Act;

(ii)   the Property Transfer Tax Act;

(iii)   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 (5), a ministry person may use or disclose shared information only

(a) for the purposes of administering or enforcing this Act,

(b) for the purposes of administering or enforcing any of the following Acts:

(i)   the Land Tax Deferment Act;

(ii)   the Property Transfer Tax Act;

(iii)   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) 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 (2) (a) [low-income grant supplement program], and

(ii)   sections 2 (8) to (10) and 7 (3) to (5), and section 18.1 as it relates to the program established under subsection (2) (a) of that section, or

(b) in court proceedings related to

(i)   the program established under section 18.1 (2) (a), and

(ii)   sections 2 (8) to (10) and 7 (3) to (5), and section 18.1 as it relates to the program established under subsection (2) (a) of that section.

(4.1) Subject to subsection (5), a ministry person may use or disclose veterans supplement information only

(a) for the purposes of administering and enforcing

(i)   the program established under section 18.1 (2) (b) [veterans supplement program], and

(ii)   sections 2.1 and 7.1, and section 18.1 as it relates to the program established under subsection (2) (b) of that section, or

(b) in court proceedings related to

(i)   the program established under section 18.1 (2) (b), and

(ii)   sections 2.1 and 7.1, and section 18.1 as it relates to the program established under subsection (2) (b) of that section.

(5) Subsection (3) (a) or (b), (4) (a) or (4.1) (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.

Payment if there has been an extension of time

14  (1) [Repealed 2002-25-35.]

(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.

(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 must,

(a) if the eligible residence, eligible building, land cooperative or multi dwelling leased parcel is located in a municipality, pay the amount of the grant to the municipality and the municipality must apply that amount to those outstanding taxes and pay any surplus to the owner, or

(b) if the eligible residence, eligible building, land cooperative or multi dwelling leased parcel is located outside a municipality, credit the amount of the grant against those outstanding taxes and pay any surplus to the owner.

Grant to be applied to current year taxes

15  Despite the Community Charter or the Vancouver Charter, a municipality must apply all amounts received under section 12 of this Act and credit all amounts deducted under section 124 (9) of the School Act as a payment towards the current year taxes of the eligible residence, the eligible building, the land cooperative or the multi dwelling leased parcel with respect to which the grants were approved under section 10 (1) of this Act and in the amount that they were approved.

Alternative municipal tax collection schemes

15.1  (1) If a municipality establishes a tax collection scheme under section 235 of the Community Charter and amounts are paid in accordance with the scheme before July 2 in the year, for the purposes of this Act, those amounts are deemed to be part of the current year taxes and are to be considered part of the indebtedness for the current year taxes.

(2) For current year taxes to which subsection (1) applies, if all or part of the amount of a grant remains unapplied after the grant is dealt with in accordance with section 15, the municipality must deal with the unapplied amount in accordance with section 14 (3).

Offence and penalty

16  (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.

(2) A proceeding must not be instituted under this section more than 2 years after the time when the subject matter of the proceeding arose.

Repayment of grants or supplements by persons not entitled

17  (0.1) In this section:

"due date" means the due date stated on a notice of disentitlement under subsection (1) (b);

"notice of disentitlement" means a notification provided by the collector or grant administrator under subsection (1);

"notice recipient" means a person to whom a notice of disentitlement is provided under subsection (1);

"prescribed rate" means the rate of interest prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act;

"request for review" means a request for a review of a notice recipient's entitlement under subsection (1) (c).

(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 supplement, the collector or grant administrator must notify the person

(a) that the person is not entitled to the amount received,

(b) that the person must pay to the Minister of Finance, on or before the due date stated on the notice of disentitlement, the amounts described in subsection (1.01) (a) and (b),

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

(d) that if the person does not pay the total amount by the due date, payment may be enforced by the methods described in subsections (4.1) and (5) or (7) and (8).

(1.01) Subject to subsection (12), a notice recipient must pay to the Minister of Finance, on or before the due date, the total of the following amounts:

(a) the amount, referred to in subsection (1), that the collector or grant administrator determined the notice recipient was not entitled to receive;

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

(1.1) A request for review must

(a) be in writing,

(b) be addressed to the minister at Victoria, and

(c) set out clearly the reasons for the review and all facts relative to it.

(2) On receiving a request for review, the minister must consider the matter and confirm, vary or reverse the decision stated in the notice of disentitlement and promptly notify the notice recipient in writing of the decision on the review.

(3) If the amount that is the subject of the review is reduced in the review, the grant administrator must

(a) refund out of the consolidated revenue fund to the notice recipient any excess amount paid by the notice recipient, including any excess interest, and

(b) pay to the notice recipient interest on the amount refunded at the prescribed rate from the date of payment to the Minister of Finance to the date of refund.

(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 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.

(4.1) If a notice recipient does not pay the total amount owed under subsections (1.01) and (4) in respect of a grant, the grant administrator may direct the collector to place the unpaid amount

(a) on the tax roll of any jurisdiction in British Columbia in which any property of the notice recipient is located, and

(b) against the notice recipient's property.

(5) If, in any year, an amount is placed on a tax roll at the direction of the grant administrator,

(a) the collector must add, on the date specified by the grant administrator, interest at the prescribed rate on the amount, including interest, that remains unpaid on that date in each year, and

(b) the total amount, including interest, must be collected in the same manner as taxes imposed for that year under the Community Charter, the Taxation (Rural Area) Act or the Vancouver Charter.

(6) On placing an amount on the tax roll against a notice recipient's property, the collector must promptly notify the notice recipient.

(7) Subject to subsection (7.1), if a notice recipient does not pay the total amount owed under subsections (1.01) and (4), the grant administrator may

(a) issue a certificate specifying

(i)   the total amount owed, and

(ii)   the name of the notice recipient, and

(b) file the certificate with the Supreme Court.

(7.1) Subsection (7) applies to an amount owed in respect of

(a) a supplement, and

(b) a grant, if the notice recipient does not have any property on the tax roll of any jurisdiction in British Columbia.

(8) A certificate filed under subsection (7) has the same effect and is enforceable in the same manner as a judgment of the Supreme Court in favour of the government for the recovery of a debt in the amount specified in the certificate.

(9) A municipality must pay any money placed on the tax roll under subsection (4.1) or (5) to the Minister of Finance.

(10) The liability of a person for the payment of money under this section is not affected by a fine imposed on or paid by the person under section 16 (1).

(11) [Repealed 2011-9-15.]

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

(a) the government, or

(b) a municipality,

the grant administrator may, on or before the date that is one year after the date that the notice of disentitlement was issued, waive or cancel all or part of any interest otherwise payable by a notice recipient under subsection (1.01) (b) or (4).

(13) If interest is waived or cancelled under subsection (12), the grant administrator must

(a) refund out of the consolidated revenue fund to the notice recipient any of the waived or cancelled interest paid by the notice recipient, and

(b) pay to the notice recipient interest on the amount refunded at the prescribed rate from the date of payment to the Minister of Finance to the date of refund.

Waiver or cancellation of amount payable under notice of disentitlement

17.1  (1) In this section:

"notice of disentitlement" has the same meaning as in section 17;

"notice recipient" has the same meaning as in section 17;

"principal residence requirement" means a requirement under this Act that a residence be occupied as a principal residence in order for a person to be entitled to receive a grant or supplement in respect of the residence;

"residence" means

(a) an eligible residence,

(b) an eligible apartment or eligible housing unit in an eligible building,

(c) an eligible land cooperative residence on a land cooperative, or

(d) an eligible multi dwelling leased parcel residence on a multi dwelling leased parcel.

(2) Despite the Financial Administration Act but subject to this section, the grant administrator may waive or cancel all or part of an amount payable under section 17 of this Act by a notice recipient to whom a notice of disentitlement is issued on or after January 1, 2011.

(3) The grant administrator must notify the notice recipient, in writing, of a waiver or cancellation given under subsection (2).

(4) Subject to subsection (5), the grant administrator may give a waiver or cancellation under subsection (2) only if the grant administrator is satisfied that it is fair and reasonable to do so

(a) in the circumstances set out in subsection (6), or

(b) in circumstances established by regulation.

(5) If the amount to be waived or cancelled under subsection (2) exceeds $25 000, the grant administrator may give a waiver or cancellation only with the approval of the Lieutenant Governor in Council.

(6) The circumstances for the purposes of subsection (4) (a) are that

(a) the amount payable relates to a grant or supplement received, for a tax year, in respect of a residence for which a person did not meet an applicable principal residence requirement, and

(b) the grant administrator is satisfied that there is another residence in respect of which

(i)   the person referred to in paragraph (a) would have met the applicable principal residence requirement, and

(ii)   a grant or supplement would have been received, for the tax year, if the person who was entitled to receive the grant or supplement had applied for the grant or supplement.

(7) If an amount is payable under section 17 in respect of a notice of disentitlement issued on or after January 1, 2011 but before this section comes into force, the amount payable may be waived or cancelled under subsection (2) of this section only if the waiver or cancellation is given within one year after the date this section comes into force.

(8) If an amount is payable under section 17 in respect of a notice of disentitlement issued on or after the date this section comes into force, the amount payable may be waived or cancelled under subsection (2) of this section only if the waiver or cancellation is given within one year after the date of issue of the notice of disentitlement.

(9) If a waiver or cancellation is given under subsection (2) in respect of an amount already paid by the notice recipient, the grant administrator must refund to the notice recipient, out of the consolidated revenue fund, the waived or cancelled amount already paid by the notice recipient.

(10) Subject to subsection (11), if a refund under subsection (9) is paid to a notice recipient who is the owner of an eligible building, a land cooperative or a multi dwelling leased parcel, section 7 (1) and (2) applies in respect of the refund, as if the refund were a grant referred to in section 7 (1).

(11) Subsection (10) does not apply to the extent that,

(a) before the notice recipient was notified that the notice recipient was not entitled to a grant in respect of a residence, the notice recipient, in accordance with section 7 (1), provided the benefit of the grant to the person entitled to that benefit, and

(b) after the notice recipient was notified that the notice recipient was not entitled to the grant, the person who received the benefit of the grant did not compensate the notice recipient for the amount of the benefit.

Power to make regulations

18  (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations to do one or more of the following:

(a) define an expression used but not defined in this Act;

(b) extend the time, before or after the time has expired, in which a provision of this Act may be completed;

(c) make provisions concerning payment by the Minister of Finance 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.

(3) If made before December 31 in any year, regulations under subsection (2) or section 18.1 may be made retroactive to January 1 of that year, and if made retroactive are deemed to have come into force on that date.

Supplements

18.1  (1) In this section:

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

"qualifying low-income veterans" means owners and eligible occupants who are described in sections 2.1 (1) and 7.1 (1), (2) and (3), as applicable, and who qualify under the regulations as low-income veterans;

"qualifying low-income veterans' spouses and relatives" means spouses and relatives of deceased owners and deceased eligible occupants who are described in sections 2.1 (2) and 7.1 (4), as applicable, and who qualify under the regulations as low-income veterans' spouses and relatives.

(2) Without limiting section 18 (1) but subject to this section, the Lieutenant Governor in Council may establish by regulation one or both of the following:

(a) a program administered by a grant administrator for the payment of a low-income grant supplement to qualifying low-income individuals;

(b) a program administered by a grant administrator for the payment of a veterans supplement to qualifying low-income veterans and qualifying low-income veterans' spouses and relatives.

(3) Without limiting section 18 (1) or subsection (2) of this section, the Lieutenant Governor in Council may make regulations as follows:

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

(b) establishing qualifications for

(i)   low-income individuals for the purposes of sections 2 (10) and 7 (5), or

(ii)   low-income veterans or low-income veterans' spouses and relatives for the purposes of sections 2.1 (5) and 7.1 (7),

including, without limitation, prescribing rules for determining income for those purposes;

(c) establishing conditions that

(i)   qualifying low-income individuals must satisfy to be eligible for a low-income grant supplement, or

(ii)   qualifying low-income veterans or qualifying low-income veterans' spouses and relatives must satisfy to be eligible for a veterans supplement

and governing the eligibility referred to in subparagraphs (i) and (ii);

(d) prescribing the amount, the manner of determining the amount or the manner of determining the maximum amount of

(i)   a low-income grant supplement, or

(ii)   a veterans supplement;

(e) regulating when and how a supplement is paid;

(f) 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 supplement be applied to reduce the amount of the taxes deferred instead of being paid to the person;

(g) eliminating eligibility for a supplement if the amount of the supplement would be less than an amount, not greater than $25, specified by the Lieutenant Governor in Council;

(h) specifying circumstances in which a grant administrator must not accept an application for a supplement.

(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.

(5) A person to whom a direction is issued or a request is made under subsection (4) must comply with the direction or request.

(6) The grant administrator may reject an application for

(a) a low-income grant supplement for a tax year if the requirements of section 2 (10) or 7 (5) are not met, or

(b) a veterans supplement for a tax year if the requirements of section 2.1 (5) or 7.1 (7) are not met.

(7) [Repealed by 2012-8-35.]

(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.

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

(10) In making regulations under this section, the Lieutenant Governor in Council may do one or more of the following:

(a) delegate a matter to a person;

(b) confer a discretion on a person;

(c) make different regulations for different categories of

(i)   low-income individuals,

(ii)   qualifying low-income individuals,

(iii)   low-income veterans or low-income veterans' spouses and relatives, or

(iv)   qualifying low-income veterans or qualifying low-income veterans' spouses and relatives;

(d) establish different categories of individuals referred to in paragraph (c);

(e) make different regulations for low-income grant supplements and veterans supplements.

(11) A low-income grant supplement is not available in respect of any property for the 2006 tax year or any tax year before 2006.

(12) A veterans supplement is not available in respect of any property for the 2011 tax year or any tax year before 2011.

Approvals by minister

18.2  (1) The minister may approve forms for the purposes of this Act.

(1.1) The minister may approve the manner in which collectors must comply with section 10 (1) (a).

(2) Deviations from an approved form under subsection (1) or an approved manner of compliance under subsection (1.1) that do not affect the substance of the form or manner of compliance and are not intended to mislead do not invalidate the form or manner of compliance used.

Repealed

19  [Repealed 2010-2-73.]

Schedules

Schedule 1

Current Year Taxes  Amount of Grant
$920 or more $570
Less than $920 Current Year Taxes minus $350

Schedule 2

Current Year Taxes  Amount of Grant
$945 or more $845
Less than $945 Current Year Taxes minus $100

Schedule 3

Current Year Taxes Amount of Grant
$1 120 or more $770
Less than $1 120 Current Year Taxes minus $350

Schedule 4

Current Year Taxes Amount of Grant
$1 145 or more $1 045
Less than $1 145 Current Year Taxes minus $100