Definition 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 of the Act;

"physical assistance" means regular and extensive supervision or care that is necessary in order for a person to manage normal daily functioning in their principal residence but does not include assistance for activities outside the principal residence.

(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 has a permanent disability

(i)  for which there is no remedial therapy available that would significantly lessen the disability, and

(ii)  that is sufficiently severe that in order to manage normal daily functioning in the person’s principal residence the person requires either

(A)  physical assistance, or

(B)  structural modifications to the 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 the 2001 property tax year.

[am. B.C. Regs. 51/2003, s. 1; 209/2006, s. (a).]

Tax notice — requirements

2 Each tax notice and each folio of a tax roll prepared by a collector must have

(a) the words

HOME OWNER GRANT

Applicable first to local school taxes and then to other levies.

Complete certificate, if eligible. ,

(b) under or adjacent to the words in paragraph (a), a blank space sufficient for writing symbols and figures indicating the amount of the home owner grant calculated by the collector, and

(c) a blank space designated for writing, by symbols and figures, the amount of tax due after deduction of the amount of the home owner grant from the total tax stated by the notice to be due.

Tax notice — application form

3 (1)  The Application for Home Owner Grant, in Schedule 1 of this regulation, 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.

Explanatory notes

4 The Explanatory Notes — Home Owner Grant, in Schedule 1 of this regulation, must be provided each year to an assessed owner along with the tax notice.

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 Form A of Schedule 2 of this regulation, 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.

Person 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 described in section 1 (4) (a) of this regulation must meet the following criteria to be eligible for the purposes of sections 2 (2) (b), 3 (3) (b), 4 (3) (b) and 5 (3) (b) of the Act:

(a) the person with disabilities, in order to manage normal daily functioning, either

(i)  is receiving physical assistance in the principal residence in respect of which the owner is incurring costs that exceed $150 per month,

(ii)  has required either of the following to meet the disability needs of the person with disabilities, in respect of which the owner has incurred costs that exceed $2 000:

(A)  in the case of an existing principal residence, structural modifications to the principal residence;

(B)  in the case of a principal residence that is newly constructed or being constructed, structural features that have been incorporated into the principal residence, or

(iii)  has purchased, or the owner has purchased, a principal residence with structural modifications completed by a previous owner that

(A)  meet the disability needs of the person with disabilities, and

(B)  has a value that exceeds $2 000;

(b) a certificate, in Form B of Schedule 2 to this regulation, has been filed with the collector,

(i)  from a medical practitioner confirming that the information provided about the person named in Form B is true, and

(ii)  from the owner

(A)  certifying that because of the disability the owner is incurring costs for physical assistance or has incurred costs for structural modifications to the principal residence or has purchased a principal residence with structural modifications completed by a previous owner, and

(B)  if applicable, certifying that the owner is the spouse or relative of the person with disabilities and resides with the person with disabilities.

(1.1)  For the purposes of paragraph (b) of the definition of "person with disabilities" in section 1 of the Act, a person with disabilities described in section 1 (4) (b) of this regulation is eligible for the purposes of

(a) section 2 (2) (b) of the Act, if

(i)  an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and

(ii)  the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year,

(b) section 3 (3) (b) of the Act, if

(i)  an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and

(ii)  the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year,

(c) section 4 (3) (b) of the Act, if

(i)  an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and

(ii)  the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year, or

(d) section 5 (3) (b) of the Act, if

(i)  an owner received a grant under that section in respect of the person with disabilities for the 2001 property tax year, and

(ii)  the owner still resides in the eligible residence in respect of which the grant was received for the 2001 property tax year.

(2)  An owner who has completed a certificate in Form B of Schedule 2 to this regulation must retain, in respect of Part B (b) (i) and (ii) of the form for 6 years from the date on which the certificate is filed, the original receipts and documentation setting out the actual expenditures made for physical assistance or structural modifications to the principal residence.

[am. B.C. Regs. 51/2003, s. 2; 100/2006, s. 1; 95/2008, s. 1.]

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 $1 050 000.

[en. B.C. Reg. 100/2006, s. 2; am. B.C. Regs. 76/2007; 95/2008, s. 2.]

Definitions

9 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 low-income 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 low-income 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 low-income 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 low-income 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, or

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

"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;

"qualifying low-income individuals" has the same meaning as in section 18.1 of the Act;

"relevant property" means,

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

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

"relevant tax year" means the tax year in relation to which an eligible individual is applying for a low-income grant 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;

"Whistler Agreement" means the 2007-2010 Residential Property Assistance Program Agreement between the government and the Resort Municipality of Whistler.

[en. B.C. Reg. 124/2007, s. 2; am. B.C. Reg. 95/2008, s. 3.]

Low-income grant supplement program

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

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

[en. B.C. Reg. 124/2007, s. 2.]

Qualifying as a low-income individual — adjusted net income limit

11 (1)  An eligible individual qualifies as a low-income individual for the purposes of section 18.1 (1) of the Act in relation to a relevant tax year if his or her adjusted net income for the relevant tax year, as determined under this section, does not exceed $30 000.

(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. Reg. 95/2008, s. 4.]

Time limit for application

12 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.

[en. B.C. Reg. 124/2007, s. 2.]

Additional conditions — 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) of the Act, or

(b) an eligible occupant of another form of relevant property under section 3 (2), 4 (2) or 5 (2) 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. Reg. 95/2008, s. 5.]

Additional conditions — application made in subsequent tax year

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

(2)  The requirements of section 13 apply in relation to the application as if the application had been made on December 31 of the relevant tax year.

[en. B.C. Reg. 124/2007, s. 2.]

Circumstances in which application must not be accepted

15 An application for a low-income grant 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) the applicant qualifies for program assistance under the Whistler Agreement in respect of the relevant property for the relevant tax year and the net taxable residential value for school purposes of the relevant property calculated under section 2 (3) (a) or (b), 3 (4), 4 (4) or 5 (4) of the Act is not greater than $2 000 000.

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

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

(a) satisfies all conditions of eligibility under the Act and this regulation, and

(b) has an adjusted net income for that tax year that does not exceed $28 000.

(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.]

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

(a) satisfies all conditions of eligibility under the Act and this regulation, and

(b) has an adjusted net income for that tax year that exceeds $28 000 but does not exceed $30 000.

(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.]

Limit on low-income grant supplement

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

[en. B.C. Reg. 124/2007, s. 2.]

Reasons must be provided if decision against grant application

19 If the grant administrator

(a) rejects or does not accept an application for a low-income grant 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.]

1 I, ......................................................................, [print name in full] certify the following:

(a) I am an owner (or I am a spouse/relative of the deceased owner) of the property identified on this application form ("this Property") that is assessed and taxed for the current year;

(b) I am a permanent resident of British Columbia and I occupy as my principal residence the whole or part of the building(s) located on this Property;

(c) neither I nor my spouse nor the deceased owner have applied for or received a home owner grant on this Property or any other property in the Province during this calendar year and to the best of my knowledge no other person has received a home owner grant on this Property during this calendar year.

2 I am eligible for the additional grant for a reason which follows:

3 I understand that the collector and/or the Branch may require any documentation necessary to establish my eligibility for the grant. I also understand that the Branch may confirm my age and address with the Insurance Corporation of British Columbia.

Who may qualify

1 You may qualify for a grant if

(a) you are an owner (as defined in the Local Government Act and the Taxation (Rural Area) Act, which includes a lessee under a registered lease of 99 years or more who is required to pay the current year taxes),

(b) you are a permanent resident of British Columbia (either a Canadian citizen or a landed immigrant), and

(c) you occupy as your principal residence the dwelling described on your application form.

2 You and your spouse together may qualify for only one grant on one residence in British Columbia in any one calendar year even if you live in separate residences (unless you are legally separated).

3 If you are the spouse, child, grandchild, parent, brother or sister of a qualifying deceased owner, you may be eligible for the grant in the year of the owner's death if the residence was your principal residence at the time of death.

4 You may qualify for the additional grant if

(a) you are over 65 (please state your birth date on the application form), or

(b) you have a permanent disability, or are the spouse, child, grandchild, parent, step-parent or person standing in the place of a parent, grandparent, brother or sister of a person with a permanent disability who resides in your home (complete the required forms which are available from your collector).

5 The collector or Grant Administrator may require any documentation considered necessary to confirm your eligibility.

6 Corporations are not eligible for a grant unless they qualify as owners of eligible buildings, land cooperatives or multi-dwelling leased parcels, as defined in the Home Owner Grant Act. Such owners must use the prescribed Form A which is available from a collector.

7 If an owner is unable to apply in person, the owner's committee or a person appointed in writing as the owner's attorney (Power of Attorney) or authorized representative (Representation Agreement) may apply on behalf of the owner.

8 To avoid penalty for late payment of your taxes, you must apply for a grant on or before the tax due date (you may apply before the tax due date even if you are not paying your taxes before the due date).

9 A grant for the current tax year may not be allowed if an application for the grant is delivered to the collector later than December 31 of that year. Extensions of one year may be allowed. Contact your collector for more information.

(a) the corporate owner of an eligible building containing eligible apartments, eligible housing units or an apartment building having 99 year lease apartments designated by the Lieutenant Governor in Council,

(b) the corporate owner of a land cooperative, or

(c) the owner or lessee of the owner of a multi dwelling leased parcel,

Definitions

 

"additional grant" means the amount of the grant in Schedule 2 of the Act which is available to an eligible occupant who is

(a) over 65 years of age,

(b) eligible as a person with disabilities, or as a spouse or relative of a person with disabilities, as defined in the Home Owner Grant Regulation,

(c) in receipt of a disability allowance (level 2) or benefit under the Disability Benefits Program Act or a disability allowance or benefit under such other Act as may be designated under the Home Owner Grant Act, or

(d) in receipt of an allowance under the War Veteran Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada) (WVA or CWRBA);

"basic grant" means the amount of the grant set out in Schedule 1 of the Act;

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

(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 have rights to occupy an apartment in it, and 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 has a term of at least 99 years and 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 housing unit" means a housing unit that is occupied by an eligible occupant;

"eligible occupant" means an individual who is a Canadian citizen or a permanent resident who is ordinarily resident in British Columbia and who occupies as his or her principal residence

(a) an apartment referred to in paragraph (a) of the definition of "eligible apartment", in respect of which that individual owns in the corporation a share, or a share and other securities, that carry with it or them the right to occupy that apartment,

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

(c) in relation to a land cooperative, a portion of the parcel which that individual has rights to occupy and in respect of which the individual 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, a residence owned by that individual on the parcel,

(e) a housing unit that is, or is located in, a housing cooperative building, and that individual

(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 rights to occupy the housing unit, or

(f) a housing unit that is, or is located in, a housing society building, and that individual holds from the society rights to occupy the housing unit that were acquired for at least the amount prescribed under section 18 (2) (e) of the Home Owner Grant Act;

"housing cooperative building" means land shown as a separate taxable parcel on a tax roll for the current year prepared by a collector and that

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

(b) has a taxable improvement on it that is used by the housing cooperative to provide residential accommodation for persons the majority of whom are members of the association and are ordinarily resident in the accommodation;

"housing society building" means land shown as a separate taxable parcel on a tax roll for the current year prepared by a collector and that

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

(b) has a taxable improvement on it that is used by the society to provide residential accommodation for persons who hold from the society rights to occupy the accommodation that were acquired for at least the amount prescribed under section 18 (2) (e) of the Home Owner Grant Act;

"housing unit" means a self-contained residential accommodation unit that has cooking, sleeping, bathroom and living room facilities, and is, or is located in, a housing cooperative building or a housing society building;

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

(a) have rights 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;

"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 residence;

"spouse or relative of a deceased eligible occupant" means the spouse or relative (child, grandchild, father, mother, brother or sister) of an eligible occupant who died in the current year if the spouse or relative was a Canadian citizen or a permanent resident who was ordinarily resident in British Columbia and occupied the eligible residence as their principal residence on the date of the eligible occupant's death.

1 If applicable, check the appropriate item in Column 3 if you qualify for the Additional Grant by reason of being

(a) 65 years of age or over during this calendar year (include date of birth),

(b) a person with disabilities or the spouse or relative of a person with disabilities, as defined in the Home Owner Grant Regulation, who lives with you (PWD) (you must complete a Form B certificate),

(c) in receipt of a (level 2) disability allowance or benefit under the Disability Benefits Program Act (DBPA) or a disability allowance or benefit under such other Act as may be designated under the Home Owner Grant Act,

(d) in receipt of, or being the spouse of a person who is in receipt of, or being the spouse of a deceased person who was at the time of death in receipt of, an allowance under the War Veteran Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada) (WVA or MNV & CWRBA), or

(e) the spouse or relative of a deceased eligible occupant who would have been eligible under paragraph (a), (b), (c) or (d) (DEO).

2 Sign your full name in Column 9 opposite your name in Column 8.

1 that I am the owner, or I represent the owner, or, where portions of the land are sub-leased to eligible occupants, I lease land from the owner of [check one only]

2 that the Certificate of Eligible Occupants has, to the best of my knowledge, been properly completed, that the information is correct, and that the eligible occupants listed in Column 8 are eligible for the home owner grant in the amounts set out in Column 4 in accordance with the Home Owner Grant Act.

1 If you are a property owner and have a permanent disability, or you are the spouse or relative of a person with a permanent disability who resides in your principal residence, you may be eligible for an additional grant under Schedule 2 of the Home Owner Grant Act.

Note: Relative means a child, grandchild, brother, sister, parent, step-parent or grandparent of the person with disabilities or a person who stands in place of a parent to the person with disabilities.

2  To be eligible to receive the additional grant, you must have original receipts and documentation showing that in order to manage normal daily functioning in the principal residence you, on your own behalf or on behalf of your relative or spouse,

(a) are incurring costs for physical assistance in your principal residence that exceed $150 per month, or

(b) have incurred costs for structural modifications to your principal residence that exceed an aggregate of $2 000.

3 If a provincial or federal government agency or private insurer covers the costs for the physical assistance or structural modifications through the provision of benefits or payments (for example, workers compensation benefits, Insurance Corporation of British Columbia payments, or Canada Pension Plan disability benefits), the costs incurred are not eligible costs under the Home Owner Grant Regulation.

4 To apply, you must submit a certificate in Form B. Once a medical doctor has completed Part A in respect of the person with disabilities and you have completed Part B, forward the certificate to your municipal or provincial tax collector, along with your application for the Home Owner Grant, before the tax due date in the first year in which you apply for the additional grant.

1 The intent of section 6 of the Home Owner Grant Regulation is to allow a home owner an additional grant under Schedule 2 of the Home Owner Grant Act if either the owner has a permanent disability or the owner is the spouse or relative of a person with a permanent disability who resides in the owner's principal residence and that person requires physical assistance or structural modifications to the home in order to manage normal daily functioning in the principal residence.

2 The disability must be of a permanent nature and there must be no remedial therapy available to the individual which would significantly lessen the disability.

3 A person does not necessarily qualify if he or she is in receipt of a disability pension or workers compensation benefits.

4  Physical assistance means regular and extensive supervision or care that is necessary for the person with disabilities to manage normal daily functioning in their principal residence (for example, meal preparation, assistance with personal care or hygiene) but does not include assistance for activities outside the principal residence.

5  Structural modifications means structural changes to the principal residence that are necessary for the person with disabilities to manage normal daily functioning in the principal residence (for example, access ramps, widening of doorways, installation of an elevator or other lifting device).