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B.C. Reg. 100/2002
O.C. 363/2002
Deposited May 17, 2002
This consolidation is current to June 20, 2017.
Link to Point in Time

Home Owner Grant Act

Home Owner Grant Regulation

[includes amendments up to B.C. Reg. 59/2017, January 1, 2017]

Contents
Part 1 — General
1Definitions and interpretation
2Repealed
3Tax notice — application form
4Repealed
5Multi-residence buildings — application requirements
6Eligibility criteria for persons with disabilities
7Prescribed amount
8Threshold amount
8.1Prescribed persons
Part 2 — Supplements
9Definitions
10Supplement programs
11Adjusted net income limit
12Time limit for application
13Additional conditions for low-income grant supplement — application made in relevant tax year
13.1Additional conditions for veterans supplement — application made in relevant tax year
14Additional conditions — application made in subsequent tax year
15Circumstances in which application must not be accepted
16Amount of the low-income grant supplement — category 1
17Amount of the low-income grant supplement — category 2
17.1Amount of the veterans supplement — category 3
17.2Amount of the veterans supplement — category 4
17.3Amount of the veterans supplement — category 5
18Limit on supplement
19Reasons must be provided if decision against supplement application
Schedules 1 and 2

Part 1 — General

Definitions and interpretation

1  (1) In this regulation:

"Act" means the Home Owner Grant Act;

"additional grant" means the amount of the grant set out in Schedule 2 or 4 of the Act;

"assistive device" means a device designed to enable a person to perform a daily living activity that, because of a severe mental or physical impairment, the person is unable to perform;

"daily living activities" means one or more of the following activities taking place within a person's principal residence:

(a) preparing own meals;

(b) managing personal finances;

(c) performing housework to maintain the person's principal residence in acceptably sanitary condition;

(d) moving about in the person's principal residence;

(e) performing personal hygiene and self care;

(f) managing personal medication;

(g) making decisions about personal activities, care or finances;

(h) effectively relating to, communicating with or interacting with others;

"health professional" means either of the following:

(a) a medical practitioner;

(b) a person described in section 8.1;

"help" means any of the following:

(a) an assistive device;

(b) the significant assistance or supervision of another person;

(c) the services of an assistance animal;

"qualifying modification" means a modification to the principal residence of a person, or the land on which the principal residence is situated, if all of the following apply:

(a) the modification is necessary to

(i) enable the person to gain access to, or to be mobile or functional within or on, the principal residence or the land, as the case may be, or

(ii) reduce the risk of harm to the person within the principal residence or on the land, or in gaining access to the principal residence or the land;

(b) the modification is part of the construction, renovation or alteration of the principal residence;

(c) the modification

(i) is of an enduring nature and is integral to the principal residence or the land, or

(ii) relates to the purchase and installation of a modular or removable version of an item of a type that can otherwise be installed as a permanent fixture to the principal residence or the land, including, but not limited to, modular ramps and non-fixed bath lifts;

(d) the primary purpose of the modification is not to increase the value of the principal residence or the land;

"relative",

(a) in section section 6 (1) (b) (i) and (2) (b), has the same meaning as in paragraph (a) of the definition of "relative" in the Act, and

(b) in Part 2, has the same meaning as in paragraph (b) of the definition of "relative" in the Act.

(2) For the purpose of the definition of "multi dwelling leased parcel" in section 1 of the Act, the prescribed number of years is one.

(3) For the purposes of applications for, and approval of, grants under sections 8 and 10 of the Act respectively, "real property tax notice" and "tax notice" include a receipt issued by a collector under the Manufactured Home Act and its regulations.

(4) For the purposes of paragraph (a) of the definition of "person with disabilities" in section 1 of the Act, "person with disabilities" means a person

(a) who, in the opinion of a health professional,

(i) has a severe mental or physical impairment that

(A) is likely to continue for at least 2 years, and

(B) directly and significantly restricts the person's ability to perform one or more daily living activities either continuously or periodically for extended periods, and

(ii) as a result of the restrictions referred to in subparagraph (i) (B), requires help to perform one or more daily living activities within the person's principal residence, or requires a qualifying modification to the person's principal residence, or

(b) in respect of whom an owner received a grant under section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act for any of the 2001 to 2016 property tax years.

(5) For the purposes of subsection (4) (a), a person who has a severe mental impairment includes a person with a mental disorder.

(6) For the purposes of section 2 (2) (b) of the Act and this regulation, a person with disabilities resides with an owner if the person with disabilities occupies either the owner's principal residence or other residence, as defined in section 2 (5) of the Act, that is part of the owner's eligible residence.

[am. B.C. Regs. 51/2003, s. 1; 209/2006, s. (a); 295/2010, s. 1; 140/2012, s. 1; 59/2017, Sch s. 1.]

Repealed

2  Repealed. [B.C. Reg. 258/2010, Sch. s. 1.]

Tax notice — application form

3  (1) The Application for Home Owner Grant, in the form approved by the minister, must be printed in full on the portion of the tax notice to be retained by a collector after receipt of the tax for which the notice is prepared.

(2) On request by a taxpayer, a collector may provide to the taxpayer a copy of the Application for Home Owner Grant.

[am. B.C. Reg. 258/2010, Sch. s. 2.]

Repealed

4  Repealed. [B.C. Reg. 258/2010, Sch. s. 1.]

Multi-residence buildings — application requirements

5  An application for a grant for the current year taxes levied on an eligible building, a 99 year lease apartment building containing eligible 99 year lease apartments, a land cooperative containing eligible land cooperative residences, or a multi dwelling leased parcel containing eligible multi dwelling leased parcel residences must not be accepted by the collector unless the owner, authorized representative or lessee submits to the collector

(a) the Certificate of Eligible Occupants and the Owner's Certificate, both in the form approved by the minister, properly completed by the owner or authorized representative and signed by each eligible occupant, and including in the case of eligible buildings

(i) the unit number (in the case of single title buildings) or roll number (in the case of strata title buildings) of each eligible apartment or eligible housing unit,

(ii) the current year taxes attributed to each eligible apartment or eligible housing unit, and

(iii) the net taxes payable by each eligible occupant of an eligible apartment or eligible housing unit after deducting the grant to which each eligible occupant is entitled in accordance with the amounts stipulated in the Schedules to the Act, and

(b) the real property tax notice which sets forth the current year taxes on the eligible building, 99 year lease apartment building, land cooperative or multi dwelling leased parcel.

[am. B.C. Reg. 258/2010, Sch. s. 3.]

Eligibility criteria for persons with disabilities

6  (1) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (a) of this regulation is eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if the following criteria are met:

(a) in order for the person with disabilities to perform one or more daily living activities,

(i) that person receives help, in his or her principal residence, in respect of which that person or the owner of that principal residence, as the case may be, has incurred costs, on average during the calendar year, of at least $150 per month,

(ii) that person or the owner of that person's principal residence, as the case may be, has incurred costs of at least $2 000 in respect of a qualifying modification to that principal residence or the land on which it is situated, or

(iii) the owner of that person's principal residence purchased the principal residence and that residence or the land on which it is situated included a feature that

(A) is a qualifying modification, and

(B) has a value of at least $2 000;

(b) the owner has submitted to the collector a certificate, in the form approved by the minister,

(i) certifying that, if the person with disabilities is not the owner, the owner is the spouse or relative of the person with disabilities and resides with the person with disabilities,

(ii) certifying that, because of the disability, the owner or the person with disabilities, as the case may be,

(A) has incurred the costs described in paragraph (a) (i) or (ii), or

(B) purchased a principal residence with a feature described in paragraph (a) (iii), and

(iii) describing

(A) the nature of the help or qualifying modification in respect of which the costs described in paragraph (a) (i) or (ii) have been incurred, or

(B) the feature described in paragraph (a) (iii);

(c) the owner has submitted to the collector a certificate

(i) that has been completed by a health professional,

(ii) that is in the form approved by the minister, and

(iii) certifying, in addition to the information set out in section 8 (4) (a), (b) and (c) of the Act, that the specific help, qualifying modification or feature described by the owner under paragraph (b) (iii) is required for the person with disabilities.

(2) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (a) of this regulation continues to be eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if the following criteria are met:

(a) a new owner acquires the principal residence of the person with disabilities;

(b) the new owner is the spouse or relative of the person with disabilities;

(c) before the new owner acquired the principal residence, the criteria set out in subsection (1) were met;

(d) the principal residence continues to be the principal residence of the person with disabilities.

(3) For the purposes of subsection (1) (a) (i) and (ii), the owner or the person with disabilities, as the case may be, has incurred the costs if the costs are paid or payable by, or on behalf of, the owner or the person.

(4) A certificate submitted under subsection (1) (b) must be accompanied by, as applicable,

(a) the original receipts and documentation setting out the actual expenditures described in subsection (1) (a) (i) or (ii), or

(b) evidence, satisfactory to the grant administrator, of the cost to replace the feature described in subsection (1) (a) (iii).

(5) For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities as defined in section 1 (4) (b) of this regulation is eligible for the purposes of section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act, as applicable, if

(a) an owner received a grant under the applicable section of the Act in respect of the person with disabilities for any of the 2001 to 2016 property tax years, and

(b) the owner still resides in the eligible residence in respect of which the grant was received for any of the 2001 to 2016 property tax years.

[en. B.C. Reg. 59/2017, Sch. s. 2.]

Prescribed amount

7  For the purposes of paragraph (c) of the definition of "housing society building" in section 1 of the Act, the prescribed amount as it relates to a housing society building is 25% of the assessed value of the individual units when they are purchased.

Threshold amount

8  For the purposes of sections 2 (3), 3 (4), 4 (4) and 5 (4) of the Act, the threshold amount is $1 600 000.

[en. B.C. Reg. 100/2006, s. 2; am. B.C. Regs. 76/2007; 95/2008, s. 2; 78/2011; 127/2012; 74/2013; 18/2014; 104/2016; 14/2017.]

Prescribed persons

8.1  For the purposes of section 8 (4) of the Act, the following persons are prescribed:

(a) a nurse practitioner;

(b) a registered psychologist who is authorized by the College of Psychologists of British Columbia to practise psychology;

(c) an occupational therapist who is authorized by the College of Occupational Therapists of British Columbia to practise occupational therapy.

[en. B.C. Reg. 59/2017, Sch. s. 3.]

Part 2 — Supplements

Definitions

9  (1) The definitions set out in section 18.1 (1) of the Act apply to this Part.

(2) In this Part:

"adjusted net income", in relation to an eligible individual for a relevant tax year, means the adjusted net income of the individual as determined under section 11;

"dependent child", in relation to an eligible individual, means an individual who meets all the following requirements:

(a) is or was less than 19 years of age at some time during the relevant tax year;

(b) resided with either or both of the eligible individual or that individual's shared-income partner for, as applicable,

(i) in the case of an application for a supplement that is made in the relevant tax year, at least 50% of the time in that relevant tax year up to the date the application is made, or

(ii) in the case of an application for a supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;

(c) relied on either or both of the eligible individual or that eligible individual's shared-income partner for the necessities of life for, as applicable,

(i) in the case of an application for a supplement that is made in the relevant tax year, at least 50% of the time in that relevant tax year up to the date the application is made, or

(ii) in the case of an application for a supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;

"eligible individual" means

(a) an owner, or the spouse or relative of a deceased owner, who may be eligible under section 2 (8) of the Act for a low-income grant supplement,

(b) an eligible occupant, or the spouse or relative of a deceased eligible occupant, who may be eligible under section 7 (3) of the Act for a low-income grant supplement,

(c) an owner, or the spouse or relative of a deceased owner, who may be eligible under section 2.1 (1) or (2) of the Act for a veterans supplement, or

(d) an eligible occupant, or the spouse or relative of a deceased eligible occupant, who may be eligible under section 7.1 (1), (2), (3) or (4) of the Act for a veterans supplement;

"maximum amount", in respect of a veterans supplement, means the maximum amount of the veterans supplement calculated in accordance with section 2.1 (4) or 7.1 (6) of the Act, as applicable;

"net income" of an individual for a tax year means

(a) subject to paragraph (b), the net income of the individual for that tax year as determined under section 3 of the Income Tax Act (Canada), or

(b) $0, if the net income of the individual for that tax year as determined under section 3 of the Income Tax Act (Canada) is less than $0;

"previous tax year" means the tax year immediately preceding the relevant tax year;

"relevant property" means,

(a) in relation to an owner, or the spouse or relative of a deceased owner, referred to in section 2 (8) of the Act who is affected by a grant reduction or elimination described in that provision, the eligible residence referred to in that provision,

(b) in relation to an eligible occupant, or the relevant spouse or relative of a deceased eligible occupant, referred to in section 7 (3) of the Act who is an eligible individual affected by a reduction in or elimination of the benefit described in that provision, that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as applicable,

(c) in relation to an owner, or the spouse or relative of a deceased owner, referred to in section 2.1 (1) or (2) of the Act, as applicable, the eligible residence referred to in that provision, if, for the relevant tax year,

(i) the conditions in section 2.1 (1) (a) to (c) or (2) (a) and (b) of the Act, as applicable, are met in respect of the owner or the spouse or relative of the deceased owner, as the case may be, and

(ii) if applicable, the condition in section 2.1 (1) (d) or (2) (c) of the Act is met in respect of that eligible residence, and

(d) in relation to an eligible occupant, or the relevant spouse or relative of a deceased eligible occupant, referred to in section 7.1 (1), (2), (3) or (4) of the Act, as applicable, that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, if, for the relevant tax year,

(i) the conditions in section 7.1 (1) (a) to (c), (2) (a) to (c), (3) (a) to (c) or (4) (a) and (b) of the Act, as applicable, are met in respect of the eligible occupant or the relevant spouse or relative of the deceased eligible occupant, as the case may be, and

(ii) if applicable, the condition in section 7.1 (1) (d), (2) (d), (3) (d) or (4) (c) of the Act is met in respect of that residence;

"relevant tax year" means the tax year in relation to which an eligible individual is applying for a supplement;

"shared-income partner", in relation to an eligible individual for a relevant tax year, means an individual who

(a) is the eligible individual's spouse at the time the application is made, and

(b) was the eligible individual's spouse at some time during the relevant tax year;

"subsequent tax year" means the tax year immediately following the relevant tax year.

[en. B.C. Reg. 140/2012, s. 3.]

Supplement programs

10  (1) A low-income grant supplement program is established for qualifying low-income individuals.

(1.1) A veterans supplement program is established for qualifying low-income veterans and qualifying low-income veterans' spouses and relatives.

(2) The grant administrator is responsible for administering the low-income grant supplement program and the veterans supplement program under and in accordance with the Act and this regulation.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 4.]

Adjusted net income limit

11  (1) An eligible individual referred to in paragraph (a) or (b) of the definition of "eligible individual" in section 9 (2) qualifies as a low-income individual for the purposes of the definition of "qualifying low-income individuals" in section 18.1 (1) of the Act in relation to a relevant tax year as follows:

(a) in the case of a relevant tax year up to and including 2011, if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $30 000;

(b) in the case of a relevant tax year after 2011, if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $32 000.

(1.1) An eligible individual referred to in paragraph (c) or (d) of the definition of "eligible individual" in section 9 (2) qualifies as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the purposes of the definitions of "qualifying low-income veterans" and "qualifying low-income veterans' spouses and relatives" in section 18.1 (1) of the Act in relation to a relevant tax year if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $32 000.

(2) If an eligible individual does not have a shared-income partner in relation to the relevant tax year, the adjusted net income of the eligible individual for that relevant tax year is

(a) the net income of that eligible individual for the previous tax year,

minus the total of the following, as applicable:

(b) $3 000, if the eligible individual is 65 years of age or older at any time during the relevant tax year;

(c) for each dependent child of the eligible individual for the relevant tax year,

(i) $3 000,

minus

(ii) one-half of any deduction that the eligible individual claimed under section 63 [child care expenses] of the Income Tax Act (Canada) for that previous tax year with respect to the dependent child, to a maximum of $3 000;

(d) in relation to amounts received under the Universal Child Care Benefit Act (Canada),

(i) amounts that the eligible individual included for that previous tax year under section 56 (6) [universal child care benefit] of the Income Tax Act (Canada),

minus

(ii) any repayments that were deducted by the eligible individual under section 60 (y) [repayment of universal child care benefit] of that Act for that previous tax year;

(e) $3 000 for each person in respect of whom the eligible individual claimed a deduction under section 118.3 [disability credit] of the Income Tax Act (Canada) for the previous tax year.

(3) If an eligible individual has a shared-income partner in relation to the relevant tax year, the adjusted net income of the eligible individual for that relevant tax year is

(a) the total of

(i) the net income of the eligible individual for the previous tax year, and

(ii) the net income of the shared-income partner for the previous tax year,

minus the total of the following, as applicable:

(b) $3 000 for the shared-income partner;

(c) $3 000, if the eligible individual is 65 years of age or older at any time during the relevant tax year;

(d) $3 000, if the shared-income partner is 65 years of age or older at any time during the relevant tax year;

(e) for each dependent child of the eligible individual or the shared-income partner for the relevant tax year,

(i) $3 000,

minus

(ii) one-half of any deduction that the eligible individual or the shared-income partner claimed under section 63 [child care expenses] of the Income Tax Act (Canada) for that previous tax year with respect to the dependent child, to a maximum of $3 000;

(f) in relation to amounts received under the Universal Child Care Benefit Act (Canada),

(i) amounts that the eligible individual or the shared-income partner included for that previous tax year under section 56 (6) [universal child care benefit] of the Income Tax Act (Canada),

minus

(ii) any repayments that were deducted by the eligible individual or the shared-income partner under section 60 (y) [repayment of universal child care benefit] of that Act for that previous tax year;

(g) $3 000 for each person in respect of whom the eligible individual or the shared-income partner claimed a deduction under section 118.3 [disability credit] of the Income Tax Act (Canada) for the previous tax year.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Regs. 95/2008, s. 4; 140/2012, s. 5.]

Time limit for application

12  (1) A qualifying low-income individual who wishes to apply to the grant administrator for a low-income grant supplement for a tax year must do so on or before December 31 of the subsequent tax year.

(2) A qualifying low-income veteran or qualifying low-income veteran's spouse or relative who wishes to apply to the grant administrator for a veterans supplement for a tax year must do so on or before December 31 of the subsequent tax year.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 6.]

Additional conditions for low-income grant supplement — application made in relevant tax year

13  (1) This section applies in relation to an application for a low-income grant supplement that is made in the relevant tax year.

(2) Repealed. [B.C. Reg. 95/2008, s. 5 (a).]

(3) In the case of an application by an eligible individual who is

(a) the owner of an eligible residence under section 2 (1) or (1.1) of the Act, or

(b) an eligible occupant of another form of relevant property under section 3 (2) or (2.1), 4 (2) or (2.1), or 5 (2) or (2.1) of the Act,

the individual must, on the date the application is made,

(c) be a Canadian citizen or a permanent resident,

(c.1) be ordinarily resident in British Columbia, and

(d) occupy the relevant property as his or her principal residence.

(4) In the case of an application by an eligible individual who is the spouse or relative of a deceased owner within the meaning of section 2 (6) of the Act

(a) on the date of the owner's death, the individual must have occupied the relevant property as his or her principal residence, and

(b) on the date the application is made,

(i) the individual must be a Canadian citizen or a permanent resident,

(i.1) the individual must be ordinarily resident in British Columbia,

(ii) the individual must continue to occupy the relevant property as his or her principal residence, and

(iii) the relevant property must be registered in a land title office in the name of the deceased owner, that owner's estate or the spouse or relative.

(5) In the case of an application by an eligible individual who is the spouse or relative of a deceased occupant, whichever of the following requirements is applicable must be met on the date the application is made:

(a) in the case of a spouse or relative within the meaning of section 3 (6) of the Act, the relevant property must continue to be an eligible apartment or eligible housing unit under that subsection;

(b) in the case of a spouse or relative within the meaning of section 4 (6) of the Act, the relevant property must continue to be an eligible land cooperative residence under that subsection;

(c) in the case of a spouse or relative within the meaning of section 5 (6) of the Act, the relevant property must continue to be an eligible multi dwelling leased parcel residence under that subsection.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Regs. 95/2008, s. 5; 295/2010, s. 2.]

Additional conditions for veterans supplement
— application made in relevant tax year

13.1  Section 13 of this regulation applies to an application for a veterans supplement as if it were an application for a low-income grant supplement except that, in respect of an application for a veterans supplement, sections 5.1 to 5.4 of the Act apply for the purposes of the requirements in section 13 (3) (d) and (4) (a) and (b) (ii).

[en. B.C. Reg. 140/2012, s. 7.]

Additional conditions — application made in subsequent tax year

14  (1) Section 13 applies in relation to an application for a low-income grant supplement that is made in the subsequent tax year as if the application had been made on December 31 of the relevant tax year.

(2) Section 13.1 applies in relation to an application for a veterans supplement that is made in the subsequent tax year as if the application had been made on December 31 of the relevant tax year.

[en. B.C. Reg. 140/2012, s. 8.]

Circumstances in which application must not be accepted

15  An application for a supplement must not be accepted by the grant administrator if any of the following circumstances apply:

(a) the application does not include information, documentary evidence or verification required by the grant administrator under section 18.1 (4) of the Act;

(b) the applicant or the applicant's shared-income partner did not file a return of income under the Income Tax Act (Canada) for the previous tax year;

(c) Repealed. [B.C. Reg. 140/2012, s. 9 (b).]

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Regs. 95/2008, s. 6; 140/2012, s. 9.]

Amount of the low-income grant supplement — category 1

16  (1) A category 1 applicant is a qualifying low-income individual for the relevant tax year who satisfies all conditions of eligibility for a low-income grant supplement under the Act and this regulation for the relevant tax year and

(a) in the case of a relevant tax year up to and including 2011, has an adjusted net income for that tax year that does not exceed $28 000, or

(b) in the case of a relevant tax year after 2011, has an adjusted net income for that tax year that does not exceed $30 000.

(2) Subject to section 18.1 (11) of the Act and section 18 of this regulation, a category 1 applicant is entitled to a low-income grant supplement for the relevant tax year in an amount equal to, as applicable,

(a) the amount of the grant reduction described in section 2 (8) of the Act for the relevant tax year, or

(b) the amount of the reduction in the benefit described in section 7 (3) of the Act for the relevant tax year.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 10.]

Amount of the low-income grant supplement — category 2

17  (1) A category 2 applicant is a qualifying low-income individual for the relevant tax year who satisfies all conditions of eligibility for a low-income grant supplement under the Act and this regulation for the relevant tax year and

(a) in the case of a relevant tax year up to and including 2011, has an adjusted net income for that tax year that exceeds $28 000 but does not exceed $30 000, or

(b) in the case of a relevant tax year after 2011, has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000.

(2) Subject to section 18.1 (11) of the Act and section 18 of this regulation, a category 2 applicant is entitled to a low-income grant supplement for the relevant tax year in an amount equal to, as applicable,

(a) one half the amount of the grant reduction described in section 2 (8) of the Act for the relevant tax year, or

(b) one half the amount of the reduction in the benefit described in section 7 (3) of the Act for the relevant tax year.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 11.]

Amount of the veterans supplement — category 3

17.1  (1) A category 3 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who

(a) satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

(b) has an adjusted net income for that tax year that does not exceed $30 000.

(2) Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 3 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount equal to the maximum amount of the veterans supplement for that property and for that tax year.

[en. B.C. Reg. 140/2012, s. 12.]

Amount of the veterans supplement — category 4

17.2  (1) A category 4 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who

(a) satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

(b) has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000

if, for that tax year in respect of the relevant property that is the subject of the application,

(c) in the case of an eligible residence, the grant to which the applicant is entitled under section 2 of the Act is not reduced or eliminated under section 2 (3) (a) or (b) of the Act, or

(d) in the case of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, the grant to which the owner of the applicable eligible building, land cooperative or multi dwelling leased parcel is entitled under section 3, 4 or 5 of the Act, as applicable, is not reduced or eliminated under section 3 (4), 4 (4) or 5 (4) of the Act, as applicable.

(2) Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 4 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount equal to the maximum amount of the veterans supplement for that property and for that tax year.

[en. B.C. Reg. 140/2012, s. 12.]

Amount of the veterans supplement — category 5

17.3  (1) A category 5 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who

(a) satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

(b) has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000

if, for that tax year in respect of the relevant property that is the subject of the application,

(c) in the case of an eligible residence, the grant to which the applicant is entitled under section 2 of the Act is reduced or eliminated under section 2 (3) (a) or (b) of the Act;

(d) in the case of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, the grant to which the owner of the applicable eligible building, land cooperative or multi dwelling leased parcel is entitled under section 3, 4 or 5 of the Act, as applicable, is reduced or eliminated under section 3 (4), 4 (4) or 5 (4) of the Act, as applicable.

(2) Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 5 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount calculated by subtracting from the maximum amount of the veterans supplement, for that property and for that tax year, one half of the following amount:

(a) for an eligible residence, the amount of the grant reduction under section 2 (3) (a) or (b) of the Act, calculated as if the applicant were entitled to a grant in the relevant tax year in respect of the eligible residence under,

(i) in the case of an eligible residence outside the northern and rural area, section 2 (2) of the Act, and

(ii) in the case of an eligible residence in the northern and rural area, section 2 (2.1) of the Act;

(b) for an eligible apartment or eligible housing unit contained in an eligible building, the amount of the grant reduction under section 3 (4) of the Act calculated as if the owner of the eligible building were entitled to a grant in the relevant tax year in respect of the eligible apartment or eligible housing unit under,

(i) in the case of an eligible building outside the northern and rural area, section 3 (3) of the Act, and

(ii) in the case of an eligible building in the northern and rural area, section 3 (3.1) of the Act;

(c) for an eligible land cooperative residence contained in a land cooperative, the amount of the grant reduction under section 4 (4) of the Act calculated as if the owner of the land cooperative were entitled to a grant in the relevant tax year in respect of the eligible land cooperative residence under,

(i) in the case of a land cooperative outside the northern and rural area, section 4 (3) of the Act, and

(ii) in the case of a land cooperative in the northern and rural area, section 4 (3.1) of the Act;

(d) for an eligible multi dwelling leased parcel residence contained in a multi dwelling leased parcel, the amount of the grant reduction under section 5 (4) of the Act calculated as if the owner of the multi dwelling leased parcel were entitled to a grant in the relevant tax year in respect of the eligible multi dwelling leased parcel residence under,

(i) in the case of a multi dwelling leased parcel outside the northern and rural area, section 5 (3) of the Act, and

(ii) in the case of a multi dwelling leased parcel in the northern and rural area, section 5 (3.1) of the Act.

[en. B.C. Reg. 140/2012, s. 12.]

Limit on supplement

18  An applicant is not eligible to receive a supplement if the amount of the supplement would be less than $25.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 13.]

Reasons must be provided if decision against supplement application

19  If the grant administrator

(a) rejects or does not accept an application for a supplement, or

(b) approves the application for an amount less than the amount for which the application was made,

the grant administrator must, within 30 days of making this determination, provide the applicant with the reasons for the determination.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 140/2012, s. 13.]

Schedules 1 and 2

Repealed. [B.C. Reg. 258/2010, Sch. s. 5.]

[Provisions relevant to the enactment of this regulation: Home Owner Grant Act, R.S.B.C. 1996, c. 194, sections 1, 8, 10, 18 and 18.1]