100_2002 — Home Owner Grant Regulation

1

Definition

s. 1 — Definition

In this regulation, Act means the Home Owner Grant Act.

1.1

Persons with Disabilities

1

Interpretation

s. 2 — Definitions and interpretation

s. 2(1)

In this Part:

s. 2(1) — additional grant

additional grant means a grant in the amount set out in Schedule 2 or 4 of the Act, reduced, if required, in accordance with the Act;

s. 2(1) — applicable section of the Act

applicable section of the Act means section 2 (2) (b), 3 (3) (b), 4 (3) (b) or 5 (3) (b) of the Act;

s. 2(1) — assistive device

assistive device means a device designed to enable a person to perform a daily living activity that, because of a severe mental or physical impairment, the person is unable to perform;

s. 2(1) — daily living activities

daily living activities, in relation to a person who has a severe mental or physical impairment, means

s. 2(1)(a)

any of the following activities taking place within the person's principal residence:

s. 2(1)(a)(i)

preparing the person's own meals;

s. 2(1)(a)(ii)

managing the person's own finances;

s. 2(1)(a)(iii)

performing housework to maintain the person's principal residence in an acceptable sanitary condition;

s. 2(1)(a)(iv)

moving about in the person's principal residence;

s. 2(1)(a)(v)

performing personal hygiene and self-care;

s. 2(1)(a)(vi)

managing the person's own medication;

s. 2(1)(a)(vii)

making decisions about the person's own activities, care or finances;

s. 2(1)(a)(viii)

effectively relating to, communicating with or interacting with others, or

s. 2(1)(b)

moving about on the land on which the person's principal residence is situated;

s. 2(1) — health professional

health professional means a person who is authorized under the Health Professions and Occupations Act to practise the designated health profession of

s. 2(1)(a)

medicine,

s. 2(1)(b)

nursing as a nurse practitioner, or

s. 2(1)(c)

occupational therapy or psychology;

s. 2(1) — help

help means any of the following:

s. 2(1)(a)

an assistive device;

s. 2(1)(b)

the significant assistance or supervision of another person;

s. 2(1)(c)

the services of an assistance animal;

s. 2(1) — mental impairment

mental impairment includes a mental disorder;

s. 2(1) — person with disabilities

person with disabilities means a person who is a person with disabilities within the meaning of section 3 or 4;

s. 2(1) — qualifying modification

qualifying modification means a qualifying modification within the meaning of section 5;

s. 2(1) — relative

relative has the same meaning as in paragraph (a) of the definition of "relative" in section 1 of the Act;

s. 2(1) — severe mental or physical impairment

severe mental or physical impairment means an impairment that is a severe mental or physical impairment within the meaning of section 6.

s. 2(2)

For the purposes of section 2 (2) (b) of the Act and this regulation, a person with disabilities resides with an owner if the person with disabilities occupies either the owner's principal residence or other residence, as defined in section 2 (5) of the Act, that is part of the owner's eligible residence.

s. 3 — Meaning of "person with disabilities" — grandparented class

s. 3(1)

A person is, for a tax year, a person with disabilities for the purposes of an applicable section of the Act if,

s. 3(1)(a)

for one or more of the 2001 to 2016 tax years,

s. 3(1)(a)(i)

the person was considered to be a person with disabilities under the applicable section of the Act, and

s. 3(1)(a)(ii)

because of the circumstances described in subparagraph (i), an owner received an additional grant, and

s. 3(1)(b)

in the tax year,

s. 3(1)(b)(i)

the person resides in the same residence in respect of which the additional grant was received, and

s. 3(1)(b)(ii)

if the owner who received the additional grant was not the person with disabilities, that owner resides in the same residence in respect of which the additional grant was received.

s. 3(2)

Despite subsection (1) (b) (ii), a person does not cease to be a person with disabilities under this section for a tax year only because the additional grant is claimed by a different owner if that owner is the spouse or a relative of the person with disabilities.

s. 4 — Meaning of "person with disabilities" — general class

s. 4(1)

A person is, for a tax year, a person with disabilities for the purposes of an applicable section of the Act if, in the tax year,

s. 4(1)(a)

the person has a severe mental or physical impairment, and

s. 4(1)(b)

because of the severe mental or physical impairment,

s. 4(1)(b)(i)

the person receives help to perform a daily living activity in the person's principal residence, or

s. 4(1)(b)(ii)

the person relies on a qualifying modification made to the person's principal residence or the land on which the principal residence is situated.

s. 4(2)

A person is considered to receive help for the purposes of subsection (1) (b) (i) if, in the tax year, costs of at least $150 per month on average are incurred to obtain the help.

s. 4(3)

A qualifying modification is considered to have been made for the purposes of subsection (1) (b) (ii) if

s. 4(3)(a)

costs of at least $2 000 have been incurred to make the qualifying modification, or

s. 4(3)(b)

both of the following apply:

s. 4(3)(b)(i)

the principal residence or the land on which the principal residence is situated includes a feature that is a qualifying modification with a value of at least $2 000, and

s. 4(3)(b)(ii)

the principal residence was purchased by the person claiming the additional grant or, if different, the person with disabilities.

s. 4(4)

For the purposes of this section, costs are considered to be incurred if the costs are paid or payable by or on behalf of the person claiming the additional grant or, if different, the person with disabilities.

s. 5 — Meaning of "qualifying modification"

A qualifying modification is a modification that meets all of the following requirements:

s. 5(a)

the modification is necessary

s. 5(a)(i)

to enable a person to be mobile or functional within the person's principal residence or on the land on which it is situated,

s. 5(a)(ii)

to enable a person to gain access to the person's principal residence or the land, or

s. 5(a)(iii)

to reduce the risk of harm to the person within the principal residence or on the land, or in gaining access to the principal residence or the land;

s. 5(b)

the modification

s. 5(b)(i)

is of an enduring nature and is integral to the principal residence or the land, or

s. 5(b)(ii)

relates to the purchase and installation of a modular or removable version of an item of a type that can otherwise be installed as a permanent fixture to the principal residence or the land, including, but not limited to, modular ramps and non-fixed bath lifts;

s. 5(c)

the primary purpose of the modification is not to increase the value of the principal residence or the land.

s. 6 — Meaning of "severe mental or physical impairment"

An impairment is a severe mental or physical impairment if, in the opinion of a health professional,

s. 6(a)

the impairment is likely to continue for a period of at least 2 years,

s. 6(b)

the impairment directly and significantly restricts a person's ability to perform a daily living activity either continuously or periodically for extended periods, and

s. 6(c)

as a result of the impairment,

s. 6(c)(i)

the person requires help to perform a daily living activity in the principal residence, or

s. 6(c)(ii)

the person requires a qualifying modification to the person's principal residence or the land on which the principal residence is situated.

2

Application Requirements

s. 7 — Application — information required from health professional

s. 7(1)

If required by the grant administrator, an application for an additional grant in relation to a person with disabilities within the meaning of section 4 must be accompanied by a document in which a health professional

s. 7(1)(a)

certifies that the person has a severe mental or physical impairment,

s. 7(1)(b)

states the nature of the impairment, and

s. 7(1)(c)

certifies that, because of the impairment,

s. 7(1)(c)(i)

the person requires the specific help the person is receiving in order to perform one or more daily living activities in the person's principal residence, or

s. 7(1)(c)(ii)

the person relies on the specific qualifying modification made to the person's principal residence or the land on which the principal residence is situated.

s. 7(2)

A document required under subsection (1) must be filed with the grant administrator in the form and manner required by the grant administrator.

s. 8 — Application — other required information

s. 8(1)

If required by the grant administrator, an application for an additional grant in relation to a person with disabilities within the meaning of section 4 must be accompanied by a document in which the person claiming the grant

s. 8(1)(a)

certifies that, because of the severe mental or physical impairment,

s. 8(1)(a)(i)

costs were incurred as contemplated by section 4 (2) or (3) (a), or

s. 8(1)(a)(ii)

the principal residence of the person with disabilities was purchased, and the principal residence or the land on which the principal residence is situated includes a feature, as contemplated by section 4 (3) (b) (i) and (ii),

s. 8(1)(b)

describes the help received, or the qualifying modification relied upon, by the person with disabilities, and

s. 8(1)(c)

certifies that, if the person with disabilities is not the person claiming the additional grant, the person claiming the grant resides with and is the spouse or a relative of the person with disabilities.

s. 8(2)

A document required under subsection (1) must be filed with the grant administrator in the form and manner required by the grant administrator and accompanied by the following:

s. 8(2)(a)

in the case of costs contemplated by section 4 (2) or (3) (a), original receipts or other documentation, or both, setting out the actual amount of the costs incurred;

s. 8(2)(b)

in the case of a purchase contemplated by section 4 (3) (b) (ii), evidence, satisfactory to the grant administrator, of the cost to replace a feature referred to in section 4 (3) (b) (i).

2

Supplements

s. 9 — Definitions

s. 9(1)

The definitions set out in section 18.1 (1) of the Act apply to this Part.

s. 9(2)

In this Part:

s. 9(2) — adjusted net income

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;

s. 9(2) — dependent child

dependent child, in relation to an eligible individual, means an individual who meets all the following requirements:

s. 9(2)(a)

is or was less than 19 years of age at some time during the relevant tax year;

s. 9(2)(b)

resided with either or both of the eligible individual or that individual's shared-income partner for, as applicable,

s. 9(2)(b)(i)

in the case of an application for a 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

s. 9(2)(b)(ii)

in the case of an application for a supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;

s. 9(2)(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,

s. 9(2)(c)(i)

in the case of an application for a 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

s. 9(2)(c)(ii)

in the case of an application for a supplement that is made in the subsequent tax year, at least 50% of the time in the relevant tax year;

s. 9(2) — eligible individual

eligible individual means

s. 9(2)(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,

s. 9(2)(b)

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

s. 9(2)(c)

an owner, or the spouse or relative of a deceased owner, who may be eligible under section 2.1 (1) or (2) of the Act for a veterans supplement, or

s. 9(2)(d)

an eligible occupant, or the spouse or relative of a deceased eligible occupant, who may be eligible under section 7.1 (1), (2), (3) or (4) of the Act for a veterans supplement;

s. 9(2) — maximum amount

maximum amount, in respect of a veterans supplement, means the maximum amount of the veterans supplement calculated in accordance with section 2.1 (4) or 7.1 (6) of the Act, as applicable;

s. 9(2) — net income

net income of an individual for a tax year means

s. 9(2)(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

s. 9(2)(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;

s. 9(2) — previous tax year

previous tax year means the tax year immediately preceding the relevant tax year;

s. 9(2) — relative

relative has the same meaning as in paragraph (b) of the definition of "relative" in section 1 of the Act;

s. 9(2) — relevant property

relevant property means,

s. 9(2)(a)

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

s. 9(2)(b)

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

s. 9(2)(c)

in relation to an owner, or the spouse or relative of a deceased owner, referred to in section 2.1 (1) or (2) of the Act, as applicable, the eligible residence referred to in that provision, if, for the relevant tax year,

s. 9(2)(c)(i)

the conditions in section 2.1 (1) (a) to (c) or (2) (a) and (b) of the Act, as applicable, are met in respect of the owner or the spouse or relative of the deceased owner, as the case may be, and

s. 9(2)(c)(ii)

if applicable, the condition in section 2.1 (1) (d) or (2) (c) of the Act is met in respect of that eligible residence, and

s. 9(2)(d)

in relation to an eligible occupant, or the relevant spouse or relative of a deceased eligible occupant, referred to in section 7.1 (1), (2), (3) or (4) of the Act, as applicable, that occupant's eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, as the case may be, if, for the relevant tax year,

s. 9(2)(d)(i)

the conditions in section 7.1 (1) (a) to (c), (2) (a) to (c), (3) (a) to (c) or (4) (a) and (b) of the Act, as applicable, are met in respect of the eligible occupant or the relevant spouse or relative of the deceased eligible occupant, as the case may be, and

s. 9(2)(d)(ii)

if applicable, the condition in section 7.1 (1) (d), (2) (d), (3) (d) or (4) (c) of the Act is met in respect of that residence;

s. 9(2) — relevant tax year

relevant tax year means the tax year in relation to which an eligible individual is applying for a supplement;

s. 9(2) — shared-income partner

shared-income partner, in relation to an eligible individual for a relevant tax year, means an individual who

s. 9(2)(a)

is the eligible individual's spouse at the time the application is made, and

s. 9(2)(b)

was the eligible individual's spouse at some time during the relevant tax year;

s. 9(2) — subsequent tax year

subsequent tax year means the tax year immediately following the relevant tax year.

s. 10 — Supplement programs

s. 10(1)

A low-income grant supplement program is established for qualifying low-income individuals.

s. 10(1.1)

A veterans supplement program is established for qualifying low-income veterans and qualifying low-income veterans' spouses and relatives.

s. 10(2)

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

s. 11 — Adjusted net income limit

s. 11(1)

An eligible individual referred to in paragraph (a) or (b) of the definition of "eligible individual" in section 9 (2) qualifies as a low-income individual for the purposes of the definition of "qualifying low-income individuals" in section 18.1 (1) of the Act in relation to a relevant tax year as follows:

s. 11(1)(a)

in the case of a relevant tax year up to and including 2011, if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $30 000;

s. 11(1)(b)

in the case of a relevant tax year after 2011, if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $32 000.

s. 11(1.1)

An eligible individual referred to in paragraph (c) or (d) of the definition of "eligible individual" in section 9 (2) qualifies as a low-income veteran or a low-income veteran's spouse or relative, as the case may be, for the purposes of the definitions of "qualifying low-income veterans" and "qualifying low-income veterans' spouses and relatives" in section 18.1 (1) of the Act in relation to a relevant tax year if the eligible individual's adjusted net income for the relevant tax year, as determined under this section, does not exceed $32 000.

s. 11(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 minus the total of the following, as applicable:

s. 11(2)(a)

the net income of that eligible individual for the previous tax year,

s. 11(2)(b)

$3 000, if the eligible individual is 65 years of age or older at any time during the relevant tax year;

s. 11(2)(c)

for each dependent child of the eligible individual for the relevant tax year, minus

s. 11(2)(c)(i)

$3 000,

s. 11(2)(c)(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;

s. 11(2)(d)

in relation to amounts received under the Universal Child Care Benefit Act (Canada), minus

s. 11(2)(d)(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),

s. 11(2)(d)(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;

s. 11(2)(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.

s. 11(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 minus the total of the following, as applicable:

s. 11(3)(a)

the total of

s. 11(3)(a)(i)

the net income of the eligible individual for the previous tax year, and

s. 11(3)(a)(ii)

the net income of the shared-income partner for the previous tax year,

s. 11(3)(b)

$3 000 for the shared-income partner;

s. 11(3)(c)

$3 000, if the eligible individual is 65 years of age or older at any time during the relevant tax year;

s. 11(3)(d)

$3 000, if the shared-income partner is 65 years of age or older at any time during the relevant tax year;

s. 11(3)(e)

for each dependent child of the eligible individual or the shared-income partner for the relevant tax year, minus

s. 11(3)(e)(i)

$3 000,

s. 11(3)(e)(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;

s. 11(3)(f)

in relation to amounts received under the Universal Child Care Benefit Act (Canada), minus

s. 11(3)(f)(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),

s. 11(3)(f)(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;

s. 11(3)(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.

s. 12 — Time limit for application

s. 12(1)

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.

s. 12(2)

A qualifying low-income veteran or qualifying low-income veteran's spouse or relative who wishes to apply to the grant administrator for a veterans supplement for a tax year must do so on or before December 31 of the subsequent tax year.

s. 13 — Additional conditions for low-income grant supplement — application made in relevant tax year

s. 13(1)

This section applies in relation to an application for a low-income grant supplement that is made in the relevant tax year.

s. 13(2)

Repealed. [B.C. Reg. 95/2008, s. 5 (a).]

s. 13(3)

In the case of an application by an eligible individual who is the individual must, on the date the application is made,

s. 13(3)(a)

the owner of an eligible residence under section 2 (1) or (1.1) of the Act, or

s. 13(3)(b)

an eligible occupant of another form of relevant property under section 3 (2) or (2.1), 4 (2) or (2.1), or 5 (2) or (2.1) of the Act,

s. 13(3)(c)

be a Canadian citizen or a permanent resident,

s. 13(3)(c.1)

be ordinarily resident in British Columbia, and

s. 13(3)(d)

occupy the relevant property as the individual's principal residence.

s. 13(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

s. 13(4)(a)

on the date of the owner's death, the individual must have occupied the relevant property as the individual's principal residence, and

s. 13(4)(b)

on the date the application is made,

s. 13(4)(b)(i)

the individual must be a Canadian citizen or a permanent resident,

s. 13(4)(b)(i.1)

the individual must be ordinarily resident in British Columbia,

s. 13(4)(b)(ii)

the individual must continue to occupy the relevant property as the individual's principal residence, and

s. 13(4)(b)(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.

s. 13(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:

s. 13(5)(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;

s. 13(5)(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;

s. 13(5)(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.

s. 13.1 — Additional conditions for veterans supplement — application made in relevant tax year

Section 13 of this regulation applies to an application for a veterans supplement as if it were an application for a low-income grant supplement except that, in respect of an application for a veterans supplement, sections 5.1 to 5.4 of the Act apply for the purposes of the requirements in section 13 (3) (d) and (4) (a) and (b) (ii).

s. 14 — Additional conditions — application made in subsequent tax year

s. 14(1)

Section 13 applies in relation to an application for a low-income grant supplement that is made in the subsequent tax year as if the application had been made on December 31 of the relevant tax year.

s. 14(2)

Section 13.1 applies in relation to an application for a veterans supplement that is made in the subsequent tax year as if the application had been made on December 31 of the relevant tax year.

s. 15 — Circumstances in which application must not be accepted

An application for a supplement must not be accepted by the grant administrator if any of the following circumstances apply:

s. 15(a)

the application does not include information, documentary evidence or verification required by the grant administrator under section 18.1 (4) of the Act;

s. 15(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.

s. 15(c)

Repealed. [B.C. Reg. 140/2012, s. 9 (b).]

s. 16 — Amount of the low-income grant supplement — category 1

s. 16(1)

A category 1 applicant is a qualifying low-income individual for the relevant tax year who satisfies all conditions of eligibility for a low-income grant supplement under the Act and this regulation for the relevant tax year and

s. 16(1)(a)

in the case of a relevant tax year up to and including 2011, has an adjusted net income for that tax year that does not exceed $28 000, or

s. 16(1)(b)

in the case of a relevant tax year after 2011, has an adjusted net income for that tax year that does not exceed $30 000.

s. 16(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,

s. 16(2)(a)

the amount of the grant reduction described in section 2 (8) of the Act for the relevant tax year, or

s. 16(2)(b)

the amount of the reduction in the benefit described in section 7 (3) of the Act for the relevant tax year.

s. 17 — Amount of the low-income grant supplement — category 2

s. 17(1)

A category 2 applicant is a qualifying low-income individual for the relevant tax year who satisfies all conditions of eligibility for a low-income grant supplement under the Act and this regulation for the relevant tax year and

s. 17(1)(a)

in the case of a relevant tax year up to and including 2011, has an adjusted net income for that tax year that exceeds $28 000 but does not exceed $30 000, or

s. 17(1)(b)

in the case of a relevant tax year after 2011, has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000.

s. 17(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,

s. 17(2)(a)

one half the amount of the grant reduction described in section 2 (8) of the Act for the relevant tax year, or

s. 17(2)(b)

one half the amount of the reduction in the benefit described in section 7 (3) of the Act for the relevant tax year.

s. 17.1 — Amount of the veterans supplement — category 3

s. 17.1(1)

A category 3 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who

s. 17.1(1)(a)

satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

s. 17.1(1)(b)

has an adjusted net income for that tax year that does not exceed $30 000.

s. 17.1(2)

Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 3 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount equal to the maximum amount of the veterans supplement for that property and for that tax year.

s. 17.2 — Amount of the veterans supplement — category 4

s. 17.2(1)

A category 4 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who if, for that tax year in respect of the relevant property that is the subject of the application,

s. 17.2(1)(a)

satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

s. 17.2(1)(b)

has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000

s. 17.2(1)(c)

in the case of an eligible residence, the grant to which the applicant is entitled under section 2 of the Act is not reduced or eliminated under section 2 (3) (a) or (b) of the Act, or

s. 17.2(1)(d)

in the case of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, the grant to which the owner of the applicable eligible building, land cooperative or multi dwelling leased parcel is entitled under section 3, 4 or 5 of the Act, as applicable, is not reduced or eliminated under section 3 (4), 4 (4) or 5 (4) of the Act, as applicable.

s. 17.2(2)

Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 4 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount equal to the maximum amount of the veterans supplement for that property and for that tax year.

s. 17.3 — Amount of the veterans supplement — category 5

s. 17.3(1)

A category 5 applicant is a qualifying low-income veteran or a qualifying low-income veteran's spouse or relative, as the case may be, for the relevant tax year who if, for that tax year in respect of the relevant property that is the subject of the application,

s. 17.3(1)(a)

satisfies all conditions of eligibility for a veterans supplement under the Act and this regulation for the relevant tax year, and

s. 17.3(1)(b)

has an adjusted net income for that tax year that exceeds $30 000 but does not exceed $32 000

s. 17.3(1)(c)

in the case of an eligible residence, the grant to which the applicant is entitled under section 2 of the Act is reduced or eliminated under section 2 (3) (a) or (b) of the Act;

s. 17.3(1)(d)

in the case of an eligible apartment, eligible housing unit, eligible land cooperative residence or eligible multi dwelling leased parcel residence, the grant to which the owner of the applicable eligible building, land cooperative or multi dwelling leased parcel is entitled under section 3, 4 or 5 of the Act, as applicable, is reduced or eliminated under section 3 (4), 4 (4) or 5 (4) of the Act, as applicable.

s. 17.3(2)

Subject to section 18.1 (12) of the Act and section 18 of this regulation, a category 5 applicant is entitled to a veterans supplement in respect of the relevant property for the relevant tax year in an amount calculated by subtracting from the maximum amount of the veterans supplement, for that property and for that tax year, one half of the following amount:

s. 17.3(2)(a)

for an eligible residence, the amount of the grant reduction under section 2 (3) (a) or (b) of the Act, calculated as if the applicant were entitled to a grant in the relevant tax year in respect of the eligible residence under,

s. 17.3(2)(a)(i)

in the case of an eligible residence outside the northern and rural area, section 2 (2) of the Act, and

s. 17.3(2)(a)(ii)

in the case of an eligible residence in the northern and rural area, section 2 (2.1) of the Act;

s. 17.3(2)(b)

for an eligible apartment or eligible housing unit contained in an eligible building, the amount of the grant reduction under section 3 (4) of the Act calculated as if the owner of the eligible building were entitled to a grant in the relevant tax year in respect of the eligible apartment or eligible housing unit under,

s. 17.3(2)(b)(i)

in the case of an eligible building outside the northern and rural area, section 3 (3) of the Act, and

s. 17.3(2)(b)(ii)

in the case of an eligible building in the northern and rural area, section 3 (3.1) of the Act;

s. 17.3(2)(c)

for an eligible land cooperative residence contained in a land cooperative, the amount of the grant reduction under section 4 (4) of the Act calculated as if the owner of the land cooperative were entitled to a grant in the relevant tax year in respect of the eligible land cooperative residence under,

s. 17.3(2)(c)(i)

in the case of a land cooperative outside the northern and rural area, section 4 (3) of the Act, and

s. 17.3(2)(c)(ii)

in the case of a land cooperative in the northern and rural area, section 4 (3.1) of the Act;

s. 17.3(2)(d)

for an eligible multi dwelling leased parcel residence contained in a multi dwelling leased parcel, the amount of the grant reduction under section 5 (4) of the Act calculated as if the owner of the multi dwelling leased parcel were entitled to a grant in the relevant tax year in respect of the eligible multi dwelling leased parcel residence under,

s. 17.3(2)(d)(i)

in the case of a multi dwelling leased parcel outside the northern and rural area, section 5 (3) of the Act, and

s. 17.3(2)(d)(ii)

in the case of a multi dwelling leased parcel in the northern and rural area, section 5 (3.1) of the Act.

s. 18 — Limit on supplement

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

s. 19 — Reasons must be provided if decision against supplement application

If the grant administrator the grant administrator must, within 30 days of making this determination, give the applicant the reasons for the determination.

s. 19(a)

rejects or does not accept an application for a supplement, or

s. 19(b)

approves the application for an amount less than the amount for which the application was made,

3

General

s. 20 — Applicable amount

For the purposes of the definition of "applicable amount" in section 1 of the Act, the amount prescribed is 25% of the assessed value of the housing unit that is, or is located in, a housing society building determined at the time the right to occupy the housing unit was acquired.

s. 21 — Lease term for multi dwelling leased parcels

For the purposes of the definition of "multi dwelling leased parcel" in section 1 of the Act, the number of years prescribed is one.

s. 22 — Threshold amount

For the purposes of the definition of "threshold amount" in section 1 of the Act, the amount prescribed is $2 075 000.

s. 23 — Application — properties with multiple residences

To enable a person to make an application for a grant in respect of a property described in section 3, 4 or 5 [grants for various eligible properties] of the Act,

s. 23(a)

each person who is an eligible occupant in relation to the property must complete an application, in the form and manner, and containing the information, required by the grant administrator, and

s. 23(b)

give the application to the person making the application for the grant.

s. 24 — Interest payable to government

s. 24(1)

For the purposes of section 17.16 [interest] of the Act, interest must be calculated

s. 24(1)(a)

at the rate prescribed by subsection (2), and

s. 24(1)(b)

on a daily basis and compounded monthly.

s. 24(2)

The rate of interest under section 17.16 of the Act is, during each successive 3-month period beginning on July 1, October 1, January 1 and April 1 in every year, 3% above the prime lending rate of the principal banker to the Province on the 15th day of the month immediately preceding that 3-month period.

s. 25 — Certificate of lien form

The form set out in Schedule 3 is prescribed for the purposes of section 17.22 [lien] of the Act.

s. 26 — Information sharing — prescribed enactment

For the purposes of section 17.261 (5) (j) [information sharing] of the Act, the prescribed enactment is section 8 of the Financial Administration Act.

Schedule

Schedules 1 and 2 Repealed. [B.C. Reg. 258/2010, Sch., s. 5.]

Schedule

Schedule 3 [en. B.C. Reg. 197/2021, App. 1, s. 5.] IN THE MATTER OF THE HOME OWNER GRANT ACT, R.S.B.C. 1996, CHAPTER 194, SECTION 17.22 AND IN THE MATTER OF THE INTEREST OF...................................................................................................................................... [name] IN................................................................................................................................................... ...................................................................... [P.I.D. number and full legal description of land] CERTIFICATE OF LIEN I certify that: is required to pay or remit an amount to the government under the Home Owner Grant Act but has not paid or remitted that amount. AND TAKE NOTICE that on registration of this certificate in the land title office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above. Dated at........................................, British Columbia on..................................[Date] ...................................................................................... Grant Administrator, Home Owner Grant Act