1995 Legislative Session: 4th Session, 35th Parliament
FIRST READING
The following electronic version is for informational purposes only.
The printed version remains the official version.
HONOURABLE DARLENE MARZARI
MINISTER OF MUNICIPAL AFFAIRS
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 1 of the Home Owner Grant Act, S.B.C. 1980, c. 18, is amended
(a) by adding the following definitions:
"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;
"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 association under Part 2 of the Cooperative Association Act, and
(c) has a taxable improvement on it that is used by the association to provide residential accommodation for the purpose referred to in section 66 of that 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 rights to occupy the accommodation that were acquired for at least the applicable amount prescribed under section 14 (2) (e);
"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;
"relative" means,
(a) in sections 2 (2), 3 (3), 3.1 (3) and 3.2 (3), the handicapped person's child, grandchild, brother, sister, grandparent, parent, stepparent or a person who stands in the place of a parent to the handicapped person, and
(b) in sections 2 (3), 3 (6), 3.1 (5) and 3.2 (5), as applicable, the deceased owner's or the deceased occupant's child, grandchild, father, mother, brother or sister, ,
(b) by repealing paragraph (b) of the definition of "current year taxes" and substituting the following:
(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, ,
(c) in the definition of "eligible occupant" by striking out "and" at the end of paragraph (c) and by adding the following:
(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 rights 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 rights to occupy the housing unit that were acquired for at least the applicable amount prescribed under section 14 (2) (e); , and
(d) by repealing the definition of "owner" and substituting the following:
"owner" means,
(a) in relation to an eligible residence
(i) in a municipality, an individual who is an owner as defined in the Municipal Act,
(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 Municipal Act, and
(ii) outside a municipality, a person who is an owner as defined in the Taxation (Rural Area) Act; .
2 Section 2 is amended
(a) by repealing subsection (2) (c) (ii) and substituting the following:
(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada), , and
(b) by repealing subsections (4) and (5).
3 Section 3 is repealed and the following substituted:
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 permanently resident in British Columbia, and
(b) 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 or attains age 65,
(b) is a handicapped person eligible under the regulations, or is the spouse or a relative of a handicapped person defined under the regulations, and the handicapped person resides with the eligible occupant,
(c) is in receipt of handicapped person's income assistance under the Guaranteed Available Income for Need Act, or
(d) is in receipt of, is the spouse of a person who is in receipt of or is the spouse of a deceased person who was at the time of death in receipt of
(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) Notwithstanding 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 $475 000, the amount of the grant shall be reduced at the rate of $10 for every $1 000 of residential value in excess of $475 000.
(5) For the purposes of determining the amount to which an owner is entitled under subsections (2), (3) and (4), the owner shall ascertain
(a) the amount of the current year taxes applicable to each eligible apartment or eligible housing unit and that amount shall be 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, where an eligible apartment or eligible housing unit ceases to be eligible due to the death of its eligible occupant, it shall continue to be an eligible apartment or eligible housing unit so long as
(a) 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 permanently 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 rights to occupy the housing unit,
and, for the year that the eligible occupant dies, the amount referred to in subsection (2) or (3) shall be determined as though the eligible occupant had lived, but in a subsequent year that amount shall be determined as though the spouse or relative were the eligible occupant.
4 Section 3.1 is amended
(a) by repealing subsection (3) (d) (ii) and substituting the following:
(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada). ,
(b) by repealing subsection (5) (a) and substituting the following:
(a) 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, , and
(c) by repealing subsections (6) and (7).
5 Section 3.2 is amended
(a) by repealing subsection (3) (d) (ii) and substituting the following:
(ii) an allowance under the Merchant Navy Veteran and Civilian War-related Benefits Act (Canada). ,
(b) in subsection (4) by striking out "in respect in respect" and substituting "in respect",
(c) by repealing subsection (5) (a) and substituting the following:
(a) 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 and continues to so occupy the eligible multi dwelling leased parcel residence, , and
(d) by repealing subsections (6) and (7).
6 Section 4 is repealed and the following substituted:
4 (1) No more than one grant shall 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) Where 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) Where 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, 3.1 or 3.2, 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) No person is 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.
7 Section 5 (1) is repealed and the following substituted:
(1) An owner of an eligible building, a land cooperative or a multi dwelling leased parcel who receives a grant under section 3 (1), 3.1 (1) or 3.2 (1) shall 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.
8 Section 7 is repealed and the following substituted:
7 (1) Notwithstanding that the time referred to in section 6 (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.
9 Section 8 (4) is amended by striking out "section 3 (4)," and substituting "section 3 (5),".
10 Section 9 (1) (a), (2) and (3) is amended by striking out "Minister of Municipal Affairs, Recreation and Housing" wherever it appears and substituting "Minister of Municipal Affairs".
11 Section 10 is amended
(a) in subsection (2) by striking out "makes an application under section 6 (4) or", and
(b) by repealing subsection (3) and substituting the following:
(3) Notwithstanding subsection (2), where 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 and Corporate Relations shall,
(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 shall 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.
12 Section 11 is repealed and the following substituted:
11 Notwithstanding the Municipal Act or the Vancouver Charter, a municipality shall apply all amounts received under section 9 of this Act and credit all amounts deducted under section 139 (7.1) 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 8 (1) of this Act and in the amount that they were approved.
13 Section 14 is repealed and the following substituted:
14 (1) The Lieutenant Governor in Council may make regulations as 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 and Corporate Relations of amounts to a municipality;
(d) prescribe eligibility of handicapped persons for the purposes of sections 2 (2) (a.1), 3 (3) (b), 3.1 (3) (b) and 3.2 (3) (b);
(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, as specified in the regulation.
14 (1) All grants made under the Home Owner Grant Act before 1995 in respect of accommodation that, for the tax year in relation to which the grants were made, was
(a) owned by a housing cooperative association under Part 2 of the Cooperative Association Act and used by the housing cooperative association to provide residential accommodation for a member of the association who was for that tax year principally resident in the accommodation, or
(b) owned by a society under the Society Act and used by the society to provide residential accommodation for persons who hold from the society rights to occupy the accommodation
are confirmed and validated as grants under the Home Owner Grant Act.
(2) A regulation under the Home Owner Grant Act in relation to housing units, as defined in that Act, that is made before January 1, 1996 may be made retroactive to a date on or after January 1, 1995 and, if made retroactive, is deemed to have come into force on the date specified in the regulation.
15 This Act is deemed to have come into force on January 1, 1995 and is retroactive to the extent necessary to give it effect on and after that date for all purposes in relation to the 1995 tax year.
SECTION 1: [Home Owner Grant Act, amends section 1] adds and amends definitions for the purpose of the proposed grant in relation to housing cooperatives and equity housing societies.
SECTION 2: [Home Owner Grant Act, amends section 2]
(a) changes the reference to the federal Act to reflect its current title, and
(b) repeals definitions that are proposed to be included in section 1.
SECTION 3: [Home Owner Grant Act, reenacts section 3] provides for a home owner grant in relation to residential accommodation provided by housing cooperatives and housing societies.
SECTION 4: [Home Owner Grant Act, amends section 3.1]
(a) changes the reference to the federal Act to reflect its current title,
(b) parallels the requirements of other provisions of the Act respecting a spouse or relative's continued eligibility for a grant under the Act after an occupant's death, and
(c) repeals definitions that are proposed to be included in section 1.
SECTION 5: [Home Owner Grant Act, amends section 3.2]
(a) changes the reference to the federal Act to reflect its current title,
(b) makes a housekeeping correction,
(c) parallels the requirements of other provisions of the Act respecting a spouse or relative's continued eligibility for a grant under the Act after an occupant's death,
(d) repeals definitions that are proposed to be included in section 1.
SECTION 6: [Home Owner Grant Act, re-enacts section 4] adds references to the proposed housing cooperative and housing society grants in the section that establishes limits on the availability of home owner grants.
SECTION 7: [Home Owner Grant Act, amends section 5] adds reference to housing cooperatives and housing societies in the section that requires the owner to pass on the benefit of a home owner grant to the person who lives in the accommodation.
SECTION 8: [Home Owner Grant Act, reenacts section 7] allows time extensions for grant applications in relation to apartments, housing cooperatives, housing societies, land cooperatives and multi dwelling leased parcels.
SECTION 9: [Home Owner Grant Act, amends section 8] changes a cross-reference to the proposed section 3 (5).
SECTION 10: [Home Owner Grant Act, amends section 9] is a housekeeping amendment to refer to the current title of the Minister of Municipal Affairs.
SECTION 11: [Home Owner Grant Act, amends section 10]
(a) removes cross-reference to the repealed section 6 (4) of the Act, and
(b) adds references to housing cooperatives and housing societies in the section that deals with the payment of home owner grants by the Minister of Finance and Corporate Relations.
SECTION 12: [Home Owner Grant Act, reenacts section 11] adds a reference to buildings owned by housing cooperatives and housing societies.
SECTION 13: [Home Owner Grant Act, reenacts section 14] changes a cross-reference as a consequence of the repeal and replacement of section 3 of the Act and adds authority to prescribe amounts required for qualifying a housing unit in a housing society building for a grant under the Act.
SECTION 14: [transitional -- grants in relation to housing cooperatives and societies] provides for transition to the new system of home owner grants in relation to housing cooperatives and housing societies.
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