197/2021

O.C. 475/2021

July 12, 2021

July 15, 2021

Community Charter and Taxation (Rural Area) Act

Tax Notice (Home Owner Grant) Regulation

Definitions

In this regulation:

grant has the same meaning as in the Home Owner Grant Act ;

property has the same meaning as in the Home Owner Grant Act ;

property taxes has the same meaning as in the Home Owner Grant Act ;

tax notice means any of the following:

a notice referred to in

section 237 [general tax notices] , 238 [copies of tax notices] or 241 (1) [taxation based on supplementary roll] of the Community Charter ;

a notice referred to in

section 11 [date for payment of taxes] or 12 [due date for taxes levied in supplementary taxation notices] of the Taxation (Rural Area) Act ;

a notice referred to in

section 401A (3) [supplementary roll] of the Vancouver Charter or a tax statement referred to in

section 403 [mailing and content of tax statements] of that Act.

Including grant applications with tax notices

An application for a grant is considered to be included with a tax notice if the tax notice sets out the address of a publicly accessible website, maintained by or on behalf of the Minister of Finance, at which an application for a grant may be accessed free of charge.

Content of tax notice

A tax notice issued in relation to a property must include all of the following information:

the amount of the grant that is set out in column 2 of

Schedule 1 or 3 of the Home Owner Grant Act , as applicable to the property, opposite the amount of the property taxes set out in column 1 of that applicable Schedule;

the amount of the grant that is set out in column 2 of

Schedule 2 or 4 of the Home Owner Grant Act , as applicable to the property, opposite the amount of the property taxes set out in column 1 of that applicable Schedule;

the amount of the property taxes on the property that are due if no amount of a grant is applicable;

the amount of the property taxes remaining due after deducting the amount of the grant referred to in paragraph (a);

the amount of the property taxes remaining due after deducting the amount of the grant referred to in paragraph (b).

[Provisions relevant to the enactment of this regulation: Community Charter , S.B.C. 2003, c. 26, s. 282 and the Taxation (Rural Area) Act , R.S.B.C. 1996, c. 448, s. 57.]