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| Copyright (c) Queen's Printer, Victoria, British Columbia, Canada | IMPORTANT INFORMATION |
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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;
"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;
"multi dwelling leased parcel" means a parcel of land on which are located 2 or more residences, the owners of one or more of which, under leases having terms not less than a prescribed number of years, lease portions of the parcel from the owner of the parcel or from a lessee of the owner of the parcel and on which portion the owner of the residence has his or her residence;
"outstanding taxes" means real property taxes owing and includes any arrears, penalties, delinquent taxes and interest on them;
"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 sections 2 (6), 3 (6), 4 (6) and 5 (6), as applicable, the deceased owner's or the deceased occupant's child, grandchild, father, mother, brother or sister;
"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 and cohabiting with another person in a marriage-like relationship, including a marriage-like relationship between persons of the same gender, for a period of at least 2 years before
(i) the death or 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 low-income grant supplement,
as the case may be, but does not include persons who are spouses as defined in paragraph (a) who are separated and living apart, and
(c) have entered into a written agreement under which they have agreed to live apart, or
(d) are subject to an order of the court recognizing the separation;
"threshold amount" means the amount prescribed under section 18 (2) (f).
2 (1) An owner of an eligible residence 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.
(2) If, during the current tax year, an owner who qualifies under 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.
(3) Despite subsections (1) and (2), if
(a) the net taxable residential value for school purposes of an eligible residence as assessed under the Assessment Act, or
(b) the amount determined under subsection (4) for an eligible residence
exceeds 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 the requirements under subsection (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 in respect of that property for a tax year, or the spouse or relative of a deceased owner is entitled under this section to receive a Schedule 2 grant for a tax year, but subsection (3) (a) or (b) [property exceeds threshold amount] operates to reduce or eliminate the amount of that grant, the owner or spouse or relative, as the case may be, may be eligible for a low-income grant supplement up to the amount of the grant reduction for that tax year.
(9) In subsection (8), "Schedule 2 grant" means a grant in the amount set out in Schedule 2.
(10) An owner, spouse or relative described in subsection (8) must
(a) qualify under the regulations as a low-income individual for the tax year referred to in that subsection,
(b) apply to the grant administrator in the approved form for that tax year and in accordance with the regulations,
(c) supply the grant administrator with any information or documentary evidence that the grant administrator considers necessary in order to determine eligibility for the low-income grant supplement for the tax year in respect of which the application is made, and
(d) satisfy all other conditions of eligibility established under this Act for the low-income grant supplement.
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) and (3).
(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible apartment or eligible housing unit in that eligible building that is occupied by an eligible occupant who
(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.
(3) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible apartment or eligible housing unit that is occupied by an eligible occupant described in subsection (2) who, during the current tax year,
(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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible apartment or eligible housing unit as assessed under the Assessment Act exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.
(5) For the purposes of determining the amount to which an owner is entitled under subsections (2), (3) and (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 and 2, 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) or (3) must be determined as though the eligible occupant had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
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) and (3).
(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible land cooperative residence that is occupied by an eligible occupant who
(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.
(3) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible land cooperative residence that is occupied by an eligible occupant described in subsection (2) who, during the current tax year,
(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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible land cooperative residence as assessed under the Assessment Act exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.
(5) For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (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 and 2, 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) or (3) must be determined as though he or she had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
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) and (3).
(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who
(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.
(3) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 2, rather than Schedule 1, in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant described in subsection (2) who, during the current tax year,
(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).
(4) Despite subsections (1) to (3), if the net taxable residential value for school purposes of an eligible multi dwelling leased parcel residence as assessed under the Assessment Act exceeds the threshold amount, the amount of the grant must be reduced at the rate of $5 for every $1 000 of residential value in excess of the threshold amount.
(5) For the purposes of determining the amount that an owner is entitled to under subsections (2), (3) and (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 and 2, 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) or (3) must be determined as though he or she had lived, but in a subsequent year that amount must be determined as though the spouse or relative were the eligible occupant.
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.
(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, 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) Subsection (2) applies only in the following tax years:
(a) for an eligible person described in subsection (1) (a) or (b) who has not applied for or received a grant under section 2 or a low-income grant supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into the subsequent tax year;
(b) for an eligible person described in subsection (1) (a) or (b) who has applied for or received a grant under section 2 or a low-income grant supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis;
(c) for an eligible person described in subsection 1 (c) to (h) who has not qualified
(i) an apartment as an eligible apartment,
(ii) a housing unit as an eligible housing unit,
(iii) a residence on a land cooperative as an eligible land cooperative residence, or
(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or
applied for and received a low-income grant supplement for the tax year in which the eligible person ceases to occupy the residence, in that tax year and in the subsequent tax year, if the period of the eligible person's absence from the residence continues on an uninterrupted basis into the subsequent tax year;
(d) for an eligible person described in subsection (1) (c) to (h) who has qualified
(i) an apartment as an eligible apartment,
(ii) a housing unit as an eligible housing unit,
(iii) a residence on a land cooperative as an eligible land cooperative residence, or
(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or
applied for and received a low-income grant supplement for the tax year in which the eligible person ceases to occupy the residence, in each of the subsequent 2 tax years that the period of the eligible person's absence from the residence continues on an uninterrupted basis.
(4) This section applies only if the requirements set out in section 5.2 are met.
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) During the eligible person's absence, the residence must be
(a) vacant, in the case of an absence under section 5.1 (2) (a), or
(b) occupied by the spouse or relative of the eligible person, if, in the case of an absence under section 5.1 (2) (b) by an eligible person described in section 5.1 (1) (a), (c), (e) or (g), the spouse or relative of the eligible person occupied the residence as his or her principal residence at the time the eligible person ceased to occupy the residence.
(3) During the period of the eligible person's extended absence, in the case of
(a) an eligible residence, the residence must not be for sale,
(b) an apartment referred to in paragraph (a) of the definition of "eligible apartment", the share or shares and other securities in the corporation must not be for sale,
(c) a land cooperative, the share or shares and other securities in the corporation must not be for sale,
(d) a multi dwelling leased parcel, the residence on the parcel must not be for sale,
(e) a housing unit that is or is located in a housing cooperative building, the share in the association must not be for sale, or
(f) a housing unit that is or is located in a housing society building, the right to occupy the housing unit must not be for sale.
(4) For an absence under section 5.1 (2) (b),
(a) if the eligible person is a person described in section 5.1 (1) (a) or (b), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, have applied for and received, with respect to that residence, a grant under section 2 or a low-income grant supplement, or
(b) if the eligible person is a person described in section 5.1 (1) (c) to (h), the eligible person must, in the tax year immediately before the tax year in which the eligible person ceased to occupy the residence, with respect to that residence,
(i) have qualified
(A) an apartment as an eligible apartment,
(B) a housing unit as an eligible housing unit,
(C) a residence on a land cooperative as an eligible land cooperative residence, or
(D) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence, or
(ii) have applied for and received a low-income grant supplement.
(5) The eligible person must intend to occupy the residence as his or her principal residence at the end of the eligible person's extended absence.
5.3 If a person has received a grant or a low-income grant supplement as a result of the application of section 5.1 to an eligible person, and the eligible person, for reasons other than his or her death, fails to occupy the residence as his or her principal residence
(a) at the end of the eligible person's extended absence for reconstruction or repair of the residence, or
(b) in the tax year immediately following the last tax year in which the eligible person was entitled, under section 5.1, to receive a grant, a low-income grant supplement or a benefit under section 7 (1),
as the case may be, section 17 applies as if the grant or low-income grant supplement received were an amount the person was not entitled to receive.
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 low-income grant supplement is made.
6 (1) No more than one grant must be made in respect of
(a) a separate taxable parcel on a tax roll,
(b) an eligible apartment,
(c) an eligible housing unit,
(d) an eligible land cooperative residence, or
(e) an eligible multi dwelling leased parcel residence.
(2) If in a year an owner of an eligible residence receives a grant under section 2, neither that owner nor the owner's spouse is entitled, during that year,
(a) to receive another grant under section 2, or
(b) to be the eligible occupant that qualifies
(i) an apartment as an eligible apartment,
(ii) a housing unit as an eligible housing unit,
(iii) a residence on a land cooperative as an eligible land cooperative residence, or
(iv) a residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence.
(3) If in a year an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence is used in determining the amount of the grant to which a person is entitled under section 3, 4 or 5, neither the eligible occupant of that apartment, housing unit or residence nor that eligible occupant's spouse is entitled, during that year,
(a) to receive a grant under section 2, or
(b) to be the eligible occupant that qualifies
(i) another apartment as an eligible apartment,
(ii) another housing unit as an eligible housing unit,
(iii) another residence on a land cooperative as an eligible land cooperative residence, or
(iv) another residence on a multi dwelling leased parcel as an eligible multi dwelling leased parcel residence.
(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 in a year an owner of an eligible residence has received a low-income grant supplement, the spouse of the owner is not entitled, during that year, to
(a) a grant under section 2, with respect to the eligible residence, unless the grant is affected by a reduction under section 2 (3),
(b) a grant under section 2, with respect to another eligible residence, or
(c) the benefit under section 7 (1) with respect to an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.
(6) If in a year an eligible occupant of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence has received a low-income grant supplement, the spouse of the eligible occupant is not entitled, during that year, to
(a) the benefit under section 7 (1), with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, unless the eligible occupant is affected by a reduction in the benefit under section 7 (3),
(b) the benefit under section 7 (1), with respect to another eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, or
(c) a grant under section 2, with respect to an eligible residence.
(7) If in a year an owner of an eligible residence
(a) is affected by a grant reduction under section 2 (3), and
(b) has not applied for or received a low-income grant supplement,
the spouse of the owner may qualify during that year for a low-income grant supplement, with respect to the eligible residence, in an amount not to exceed the reduction in the grant.
(8) If in a year an eligible occupant of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence
(a) is affected by a reduction, under section 7 (3), in the benefit under section 7 (1), and
(b) has not applied for or received a low-income grant supplement,
the spouse of the eligible occupant may qualify during that year for a low-income grant supplement, with respect to the eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, in an amount not to exceed the reduction in the benefit.
(9) If in a year an individual or the individual's spouse
(a) has received a grant under section 2 with respect to an eligible residence, or
(b) is entitled to the benefit under section 7 (1) with respect to an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence,
the individual is not eligible for a low-income grant supplement with respect to another eligible residence, eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence.
6.1 An owner is not eligible for a grant or a low-income grant 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.
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 section 3 (3) (a) to (d),
(b) section 4 (4) [property exceeds threshold amount] operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in section 4 (3) (a) to (d), or
(c) section 5 (4) [property exceeds threshold amount] operates to reduce or eliminate the benefit under subsection (1) of this section that would otherwise be available for a tax year to an eligible occupant who meets one or more of the requirements set out in section 5 (3) (a) to (d),
then the eligible occupant or, in the case of death of the eligible occupant, the deceased occupant's relevant spouse or relative who meets the requirements of subsection (4) of this section, may be eligible for a low-income grant supplement up to the amount of the reduction in that benefit for that tax year.
(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 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.
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 on the form and in the manner prescribed.
(1.1) Despite subsection (1), a person who is entitled to a grant under section 2 may apply to a collector for the grant in respect of the current year taxes at any time before January 1 of the next year on the form and in the manner prescribed.
(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.
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.
10 (1) If the collector approves an application for a grant
(a) the collector must insert on the tax notice, in the manner prescribed, the amount of the grant and the amount of tax remaining due after deducting the grant from current year taxes, and
(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.
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.
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 Provincial Revenue, 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 Provincial Revenue.
(2) The collector in a municipality must deliver to the Minister of Provincial Revenue 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 Provincial Revenue 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.
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.
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.
(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, and
(ii) sections 2 (8) to (10), 7 (3) to (5) and 18.1, or
(b) in court proceedings related to
(i) the program established under section 18.1, and
(ii) sections 2 (8) to (10), 7 (3) to (5) and 18.1.
(5) Subsection (3) (a) or (b) or (4) (a) does not permit a disclosure to an employee of, or a person who is retained under a contract to perform services for, a municipality or a government agent office.
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.
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.
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).
16 (1) A person who knowingly or recklessly furnishes false information in the course of applying for a grant or low-income grant supplement, or in supplying information in response to a direction or request under section 18.1 (4), commits an offence and is liable to a fine of not more than $10 000.
(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.
17 (1) Within 14 days after determining that a person has received during the current year or the 6 preceding years an amount that the person was not entitled to receive as a grant or low-income grant supplement, the collector or grant administrator must notify the person
(a) that the person is not entitled to the amount received,
(b) that, on the date stated on the notice of disentitlement, the total of the following amounts is due and payable to the Minister of Finance:
(i) the amount received;
(ii) interest on the amount received, at the rate prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act, from the date of approval of the grant,
(c) that the person may request the minister to reconsider the person's entitlement to the grant or low-income grant supplement by filing a request for review with the minister not later than the due date stated on the notice of disentitlement, and
(d) that if the person does not pay the total amount by the due date or request a review by that date, payment may be enforced by the methods described in subsections (4) and (7).
(1.1) A request for review under subsection (1) (c) 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 person 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 person who requested the review any excess amount paid by that person under subsection (1), including any excess interest, and
(b) pay to that person interest on the amount refunded at the rate referred to in subsection (1) (b) from the date of payment to the Minister of Finance to the date of refund.
(4) If the person named in the notice of disentitlement does not pay by the due date the amount received plus interest,
(a) that person must, in addition, pay to the Minister of Finance interest that has accrued under subsection (1) (b) since the due date, and
(b) if the amount owing is in respect of a grant, the grant administrator may direct the collector to place the amount owed including the interest
(i) on the tax roll of any jurisdiction in British Columbia in which any property of that person is located, and
(ii) against that person'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 rate referred to in subsection (1) (b) 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 person's property, the collector must promptly notify the person.
(7) If, in the case of a low-income grant supplement, the amount owed including interest is not paid, or, in the case of a grant, the person named in the notice of disentitlement to the grant does not have any property on the tax roll of any jurisdiction in British Columbia, the grant administrator may
(a) issue a certificate specifying
(i) the total amount owed under subsection (4) by that person to the Minister of Finance, and
(ii) the name of that person, and
(b) file the certificate with the Supreme Court.
(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 (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) This section applies to a grant received by a person before or after January 13, 1994.
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 a form or forms to be completed by a medical practitioner or other prescribed person certifying, without limitation, that the person is a person with disabilities, the nature and extent of the disability, and that costs were incurred because of that disability;
(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);
(g) establish information or categories of information that are not included in the meaning of "low-income grant supplement information" as defined in section 13.1.
(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.
18.1 (1) In this section, "qualifying low-income individuals" means owners and eligible occupants, or spouses and relatives of deceased owners and eligible occupants, who are described in sections 2 (8) and 7 (3) and who qualify under the regulations as low-income individuals.
(2) Subject to this section, the Lieutenant Governor in Council may by regulation establish a program administered by a grant administrator for the payment of a low-income grant supplement to qualifying low-income individuals.
(3) Without limiting subsection (2), the Lieutenant Governor in Council may make regulations as follows:
(a) respecting applications for a low-income grant supplement and the information, authorizations and verifications that must be supplied in support of an application;
(b) establishing qualifications for low-income individuals for the purposes of sections 2 (10) and 7 (5), including, without limitation, prescribing rules for determining income for such purposes;
(c) establishing categories of low-income individuals for the purposes of paragraph (b);
(d) establishing conditions that qualifying low-income individuals must satisfy to be eligible for a low-income grant supplement and governing that eligibility;
(e) prescribing the amount of a low-income grant supplement or how the amount, or the maximum amount, is to be determined;
(f) establishing categories of qualifying low-income individuals for the purposes of paragraph (e);
(g) regulating when and how a low-income grant supplement is paid;
(h) requiring or authorizing that, in cases where a person's taxes have been deferred by an agreement under section 6 of the Land Tax Deferment Act, the amount of a low-income grant supplement be applied to reduce the amount of the taxes deferred instead of being paid to the person;
(i) eliminating eligibility for a low-income grant supplement if the amount of the supplement would be less than an amount (not greater than $25) specified by the Lieutenant Governor in Council;
(j) specifying circumstances in which a grant administrator must not accept an application for a low-income grant supplement.
(k) [Repealed 2008-42-19.]
(4) For the purposes of determining or auditing qualifications or eligibility for a low-income grant supplement, a grant administrator may do one or more of the following:
(a) direct an applicant for or recipient of the supplement to supply the grant administrator with information or documentary evidence and to do so within the time and in the manner specified by the grant administrator;
(b) in the case of an applicant or recipient who is an eligible occupant, spouse or relative described in section 7 (3), direct the owner of the relevant eligible building, land cooperative or multi dwelling leased parcel to supply the grant administrator with information within the time and in the manner specified by the grant administrator;
(c) seek verification of any information supplied by an applicant or recipient under paragraph (a) or an owner under paragraph (b), including requesting any additional information, or make any inquiries that the grant administrator considers necessary in order to determine eligibility for or entitlement to a low-income grant supplement.
(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 low-income grant supplement for a tax year if the requirements of section 2 (10) or 7 (5) are not met.
(7) The provisions of section 6 [limitations] that apply in respect of grants also apply in respect of low-income grant supplements.
(8) With the prior approval of the Lieutenant Governor in Council, the minister may enter into an information-sharing agreement or arrangement with the government of Canada, or an agency of that government, for the purposes of administering and enforcing
(a) the program established under this section, and
(b) the provisions of this section and sections 2 (8) to (10) and 7 (3) to (5).
(9) If the grant administrator approves an application for a low-income grant supplement for a tax year, an amount equivalent to that supplement may be paid out of the consolidated revenue fund to the applicant by the Minister of Finance.
(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 low-income individuals, or different categories of qualifying low-income individuals, and establish those categories.
(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.
18.2 (1) The minister may approve forms for the purposes of this Act.
(2) Deviations from an approved form that do not affect its substance and are not intended to mislead do not invalidate the form used.
19 Despite the amendments to this Act by section 45 of the Employment and Assistance for Persons with Disabilities Act and the repeal of the Disability Benefits Program Act, a person who received a disability allowance or a benefit under the Disability Benefits Program Act in respect of any period in the 2002 tax year is eligible for a grant under section 2 (2) (c), 3 (3) (c), 4 (3) (c) or 5 (3) (c) of this Act, as applicable, for the 2002 tax year.
Schedules
| Current Year Taxes | Amount of Grant |
| $920 or more | $570 |
| Less than $920 | Current Year Taxes minus $350 |
| Current Year Taxes | Amount of Grant |
| $945 or more | $845 |
| Less than $945 | Current Year Taxes minus $100 |
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