British Columbia Bill 29 (Government) — 4th Parliament, 40th Session — Previous Version 1

4-40 Gov Bill 29-1

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c) Queen's Printer,

Victoria, British Columbia, Canada

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2015 Legislative Session: 4th Session, 40th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE MICHAEL DE JONG

MINISTER OF FINANCE

BILL 29 – 2015

PROPERTY TAXATION (EXEMPTIONS)

STATUTES AMENDMENT ACT, 2015

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

Community Charter

SECTION 1: [Community Charter,

section 220] expands the exemption for independent

schools to include areas of the land surrounding the land on which the school

stands or improvements on the areas if the land and improvements are used for

school purposes.

Section 220 (1) (

l) of the Community Charter, S.B.C. 2003, c. 26, is repealed and the following substituted:

(

l) a building owned by an incorporated institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public school, and that is actually occupied and wholly in use by the incorporated institution for the purpose of giving the instruction, together with

(

i) the land on which the building stands, and

(ii) an area of the land surrounding the land referred to in subparagraph (

i) or improvements on the area of land, or both, that are owned by the incorporated institution and that are reasonably necessary for the purposes of the incorporated institution, including, without limiting this, the following areas of land and improvements:

(

A) playing fields, athletic grounds and facilities, playgrounds and improvements related to any of them;

(

B) storage, maintenance and administrative facilities;

(

C) dormitories for students;

(

D) parking lots, walkways and roads; .

SECTION 2: [Community Charter,

section 224] is consequential to expanding the statutory

exemption for independent schools.

Section 224 is amended

(

a) in subsection (2) (

h) by striking out " , (j) [hospitals] or (l) [private schools] , " and substituting " or (j) [hospitals] , ",

(

b) in subsection (2) by adding the following paragraph:

(h.1) in relation to land or improvements, or both, exempt under

section 220 (1) (l) [private schools] , any area of land surrounding the exempt land or improvements; , and

(

c) in subsection (5) by striking out " subsection (2) (

f) and (h). " and substituting " subsection (2) (f), (

h) and (h.1). "

Taxation (Rural Area) Act

SECTION 3: [Taxation (Rural Area) Act,

section 15]

expands the exemption for independent schools to include areas of the land surrounding the land on which the school stands or improvements on the areas if the land and improvements are used for school purposes, and

consequentially modifies the permissive exemption power and expands that power to include improvements.

Section 15 (1) (

o) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is repealed and the following substituted:

(

o) a building owned by an incorporated institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public school, and that is actually occupied and wholly in use by the incorporated institution for the purpose of giving the instruction, together with

(

i) the land on which the building stands, and

(ii) an area of the land surrounding the land referred to in subparagraph (

i) or improvements on the area of land, or both, that are owned by the incorporated institution and that are reasonably necessary for the purposes of the incorporated institution, including, without limitation, the following areas of land and improvements:

(

A) playing fields, athletic grounds and facilities, playgrounds and improvements related to any of them;

(

B) storage, maintenance and administrative facilities;

(

C) dormitories for students;

(

D) parking lots, walkways and roads;

(o.1) in relation to property exempt under paragraph (o), any area of land, surrounding the exempt property, that the minister, by order, may exempt; .

Commencement

4 This Act comes into force on the date of Royal Assent.

Explanatory Notes