1993 Legislative Session: 2nd Session, 35th Parliament
FIRST READING


The following electronic version is for informational purposes only.
The printed version remains the official version.


HONOURABLE ROBIN BLENCOE
MINISTER OF MUNICIPAL AFFAIRS,
RECREATION AND HOUSING

BILL 23 -- 1993

HOME OWNER GRANT AMENDMENT ACT, 1993

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 repealing the definition of "current year taxes" and substituting the following:

"current year taxes" means unpaid real property taxes, other than school referendum taxes levied under the School Act, levied for the current tax year against property that

(a) is classified under the Assessment Act as class 1 or 9 property, and

(b) comprises all or part of an eligible residence, eligible apartment, eligible land cooperative residence or eligible multi dwelling leased parcel residence,

but does not include arrears, penalties, delinquent taxes or interest on them; ,

(b) by repealing the definition of "eligible occupant" and substituting the following:

"eligible occupant" means

(a) in relation to an apartment referred to in paragraph (a) of the definition of "eligible apartment", an individual who owns in the corporation

(i) a share, or

(ii) a share and other securities

that carry with it or them the right to occupy that apartment,

(b) in relation to an apartment referred to in paragraph

(b) of the definition of "eligible apartment", an individual who is a lessee of a lease referred to in that paragraph,

(c) in relation to a land cooperative, an individual who

(i) has rights to occupy a portion of the parcel, and

(ii) owns shares or shares and other securities in the corporation that have a value equivalent to the value of the portion in relation to the value of the parcel, and

(d) in relation to a multi dwelling leased parcel, an individual who owns a residence on the parcel; ,

(c) by adding the following definitions:

"grant administrator" means a person who is appointed under the Public Service Act and designated by the minister as the grant administrator;

"improvements" has the same meaning as in the Assessment Act; ,

(d) by repealing the definition of "principal residence" and substituting the following:

"principal residence" means the usual place where an individual makes his or her home; , and

(e) by adding the following definition:

"property" includes land and improvements; .

2 Section 2 is amended

(a) by repealing subsection (1) and substituting the following:

(1) An owner of an eligible residence is entitled to a grant in the amount set out in Schedule 1 if the owner

(a) is permanently resident in British Columbia, and

(b) occupies the eligible residence as his or her principal residence. ,

(b) in subsection (2) by striking out "the owner referred to in subsection (1)" and substituting "an owner who qualifies under subsection (1)", and

(c) by repealing subsection (3) and substituting the following:

(3) The spouse or relative of a deceased owner of an eligible residence is entitled to receive a grant under this section if

(a) the spouse or relative is permanently resident in British Columbia,

(b) the spouse or relative occupied the eligible residence as his or her principal residence on the date of that owner's death and continues to so occupy the eligible residence, and

(c) the residence is registered in a land title office in the name of the deceased owner, that owner's estate, the spouse or relative.

(3.1) The amount of the grant that a spouse or relative of a deceased owner is entitled to receive under subsection (3) is

(a) for the year in which the death occurs, the amount the deceased owner would have been entitled to receive had he or she lived, and

(b) for any subsequent year during which the spouse or relative continues to occupy the eligible residence, the amount the spouse or relative would be or is entitled to receive as owner of the eligible residence.

3 Section 3 is amended

(a) by repealing subsection (2) and substituting the following:

(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible apartment in that apartment building that is occupied by an eligible occupant who

(a) is permanently resident in British Columbia, and

(b) occupies the eligible apartment as his or her principal residence. ,

(b) in subsection (3) by adding "described in subsection (2)" after "by an eligible occupant", and

(c) in subsection (5) by striking out "and" at the end of paragraph (a) and by adding the following paragraph:

(a.1) the spouse or relative is permanently resident in British Columbia, and .

4 Section 3.1 is amended

(a) by repealing subsection (2) and substituting the following:

(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible land cooperative residence that is occupied by an eligible occupant who

(a) is permanently resident in British Columbia, and

(b) occupies that residence as his or her principal residence. ,

(b) in subsection (3) by adding "described in subsection (2)" after "by an eligible occupant", and

(c) in subsection (5) by striking out "and" at the end of paragraph (a) and by adding the following paragraph:

(a.1) the spouse or relative is permanently resident in British Columbia, and .

5 Section 3.2 is amended

(a) by repealing subsection (2) and substituting the following:

(2) The owner referred to in subsection (1) is entitled to the amount set out in Schedule 1 in respect of each eligible multi dwelling leased parcel residence that is occupied by an eligible occupant who

(a) is permanently resident in British Columbia, and

(b) occupies that residence as his or her principal residence. ,

(b) in subsection (3) by adding "described in subsection (2)" after "by an eligible occupant",

(c) in subsection (4) (a) by striking out "of improvements only" and substituting "in respect only of improvements that are classified under the Assessment Act as class 1 property", and

(d) in subsection (5) by striking out "and" at the end of paragraph (a) and by adding the following paragraph:

(a.1) the spouse or relative is permanently resident in British Columbia, and .

6 Section 4 is amended by adding the following subsection:

(4) No person is entitled to any reduction of indebtedness for taxes levied against a part of an eligible residence, eligible apartment, 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 6 (4) is repealed.

8 Section 8 is amended

(a) by repealing subsections (3) and (5), and

(b) by adding the following subsections:

(6) After a grant is approved, the collector or the grant administrator may request any additional information or make any inquiries that the collector or grant administrator considers necessary for determining a person's entitlement to a grant or the amount of a grant.

(7) Information requested under subsection (6) must be supplied to the person who requested it within 30 days after the date of the request.

9 Section 9 is repealed and the following substituted:

Certification and payments
to municipalities

9 (1) For the purpose of deducting grants from taxes payable by a municipality under section 139 (1) of the School Act, the collector of the municipality shall

(a) certify, in a form satisfactory to the Minister of Municipal Affairs, Recreation and Housing, the total amount of all grants approved under section 8 of this Act during the periods in which those taxes were collected, and

(b) deliver the certified statements to the Minister of Finance and Corporate Relations.

(2) The collector in a municipality shall deliver to the Minister of Municipal Affairs, Recreation and Housing before February 28 of each year a final certified statement in a form satisfactory to that minister setting out the amount of all grants that have been approved under section 8 of this Act for the previous tax year.

(3) On receiving a statement under subsection (2), the Minister of Municipal Affairs, Recreation and Housing shall examine the statement and certify the amount of the grants approved.

(4) On certification of a statement under subsection (3), the Minister of Finance and Corporate Relations shall pay to the municipality out of the consolidated revenue fund the certified amount of the grants less the amount deducted by the municipality under section 139 (7.1) of the School Act.

10 The following section is added:

Inspection of municipal records

9.1 (1) For any purpose related to the administration of this Act, the grant administrator or a person authorized by the grant administrator, may

(a) during normal office hours enter any place where the records of a municipality are kept, and

(b) inspect any records that relate or may relate to a grant.

(2) No person shall obstruct anyone conducting an inspection under subsection (1).

(3) Subsection (1) does not authorize anyone to enter a room used as a dwelling without the occupier's consent.

11 Section 10 (2) and (3) is amended by adding "and Corporate Relations" after "Minister of Finance".

12 Section 11 is repealed and the following substituted:

Grant to be applied to current year taxes

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, apartment building, land cooperative residence or multi dwelling leased parcel residence 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 12 (1) is amended by striking out "$2 000." and substituting "$10 000."

14 Section 13 is repealed and the following substituted:

Repayment of grants by persons not entitled

13 (1) Within 14 days after determining that a person has received during the current year or the 6 preceding years an amount that the person was not entitled to receive as a grant, the collector or grant administrator shall notify the person

(a) that the person is not entitled to the amount received,

(b) that, on the date stated on the notice of disentitlement, the total of the following amounts is due and payable to the Minister of Finance and Corporate Relations:

(i) the amount received;

(ii) interest on the amount received, at the rate prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act, from the date of approval of the grant,

(c) that the person may request the grant administrator to reconsider the person's entitlement to the grant by filing a request for review with the grant administrator not later than the due date stated on the notice of disentitlement, and

(d) that if the person does not pay the total amount by the due date or request a review by that date, payment may be enforced by the methods described in subsections (6) and (9).

(2) On receiving a request for review, the grant administrator shall consider the matter and confirm, vary or reverse the decision stated in the notice of disentitlement and promptly notify the person of the decision on the review.

(3) If the amount that is the subject of the review is reduced in the review, the grant administrator shall

(a) refund out of the consolidated revenue fund to the person who requested the review any excess amount paid by that person under subsection (1), including any excess interest, and

(b) pay to that person interest on the amount refunded at the rate referred to in subsection (1) (b) from the date of payment to the Minister of Finance and Corporate Relations to the date of refund.

(4) If the person named in the notice of disentitlement does not pay by the due date the amount received plus interest,

(a) that person shall, in addition, pay to the Minister of Finance and Corporate Relations interest that has accrued under subsection (1) (b) since the due date, and

(b) the grant administrator may direct the collector to place the amount owed including the interest

(i) on the tax roll of any jurisdiction in British Columbia in which any property of that person is located, and

(ii) against that person's property.

(5) If, in any year, an amount is placed on a tax roll at the direction of the grant administrator,

(a) the collector shall add, on the date specified by the grant administrator, interest at the rate referred to in subsection (1) (b) on the amount, including interest, that remains unpaid on that date in each year, and

(b) the total amount, including interest, shall be collected in the same manner as taxes imposed for that year under the Municipal Act, the Taxation (Rural Area) Act or the Vancouver Charter.

(6) On placing an amount on the tax roll against a person's property, the collector shall promptly notify the person.

(7) If the person referred to in subsection (4) has no property on the tax roll of any jurisdiction in British Columbia, the grant administrator may

(a) issue a certificate specifying

(i) the total amount owed under subsection (4) by that person to the Minister of Finance and Corporate Relations, and

(ii) the name of that person, and

(b) file the certificate with the Supreme Court.

(8) A certificate filed under subsection (7) has the same effect and is enforceable in the same manner as a judgment of the Supreme Court in favour of the government for the recovery of a debt in the amount specified in the certificate.

(9) A municipality shall pay any money placed on the tax roll under subsection (5) to the Minister of Finance and Corporate Relations.

(10) The liability of a person for the payment of money under this section is not affected by a fine imposed on or paid by the person under section 12 (1).

(11) This section applies to a grant received by a person before or after this section comes into force.

 
Consequential Amendment

 
School Act

15 Section 139 of the School Act, S.B.C. 1989, c. 61, is amended

(a) in subsection (1) (b) by striking out "subsections (5) and (6)," and substituting "subsections (5), (6) and (7.1),", and

(b) by adding the following subsection:

(7.1) A municipality may deduct, in the manner and at the times prescribed in the regulations, from instalments of taxes payable under subsection (1) the amount of home owner grants certified under section 9 (1) of the Home Owner Grant Act.

Commencement

16 This Act comes into force by regulation of the Lieutenant Governor in Council.

 
Explanatory Notes

SECTION 1:

(a) clarifies that only taxes on residential property and farm land are taken into account when calculating the amount of the grant,

(b) is consequential to the changes to the definition of "principal residence" and to the changes to sections 2 (1), 3 (2), 3.1 (2) and 3.2 (2) of the Act,

(c) adds definitions that are needed for sections 8, 9.1 and 13 of the Act,

(d) removes from the definition of "principal residence" the requirement that applicants be permanently resident in British Columbia so that the requirement can be added to the provisions listing the eligibility requirements, and

(e) adds a definition that is needed for sections 4 (4) and 13 of the Act.

SECTIONS 2 to 4: clarify the eligibility requirements for a grant for various kinds of residences and make consequential amendments.

SECTION 5:

(a) clarifies the eligibility requirements for a grant for a multi dwelling leased parcel,

(b) is consequential to the changes made to clarify the eligibility requirements,

(c) clarifies that, for a multi dwelling leased parcel, the grant is deducted from taxes on improvements that are classified under the Assessment Act as residential property, and

(d) is consequential to the changes made to clarify the eligibility requirements.

SECTION 6: clarifies that the grant cannot be used to reduce taxes on any part of a property that is classified as anything other than residential property or farm land.

SECTION 7: removes a provision that is no longer needed.

SECTION 8:

(a) is consequential to the new section 13 of the Act, and

(b) allows the grant administrator and tax collectors to request information and make inquiries to check a person's entitlement to a grant.

SECTION 9: requires municipalities and the Minister of Municipal Affairs, Recreation and Housing to account for amounts approved as grants.

SECTION 10: allows the grant administrator to inspect municipal records.

SECTION 11: is self-explanatory.

SECTION 12: is consequential to the changes made to section 9 of the Act and section 139 of the School Act.

SECTION 13: increases the penalty for providing false information in an application for a grant.

SECTION 14: provides a new procedure for recovering money from people who receive a grant they are not entitled to.

SECTION 15: clarifies that municipalities are entitled to deduct grants from school taxes.


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