197_2021 Tax Notice (Home Owner Grant) Regulation B.C.

Contents
s. 1 — Definitions

In this regulation:

s. 1 — grant

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

s. 1 — property

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

s. 1 — property taxes

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

s. 1 — tax notice

tax notice means any of the following:

s. 1(a)

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;

s. 1(b)

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;

s. 1(c)

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.

s. 2 — 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.

s. 3 — Content of tax notice

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

s. 3(a)

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;

s. 3(b)

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;

s. 3(c)

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

s. 3(d)

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

s. 3(e)

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