Multiple Home Owner Grant

Multiple Home Owner Grants can be claimed by the owner on eligible:

• apartment buildings
• housing co-operatives buildings
• housing society buildings

The owner may be a corporation, co-operative housing association or housing society.

To be eligible, the property must be a separate taxable parcel on a tax roll, with a building on it containing at least two apartments. An apartment is defined as a
self-contained residential unit that has cooking, sleeping, bathroom, and living room facilities, and is located in an apartment building.

An eligible apartment or housing unit must be occupied by an eligible occupant and be located in one of the following types of buildings:

	an apartment building owned by a corporation that operates it exclusively for the benefit of its shareholders. Each shareholder must have rights to occupy an apartment in the building. The shares, or shares and other securities, must have an equivalent value to the apartment
	a provincially designated apartment building. The apartment must be rented under a registered lease, having a term of at least 99 years, and renter must pay the current year taxes on the apartment
	a housing co-operative building
	a housing society building

The building owner must qualify at the date the application is made, and the occupants must be eligible at the date they sign Form A, the Certificate of Eligible Occupants and Owner's Certificate.

The Multiple Home Owner Grant is calculated as the sum of all grants payable for each eligible unit.

An owner of a land co-operative with eligible residences is also entitled to the Multiple Home Owner Grant. The grant is calculated as the sum of all grants payable in respect of each eligible land co-operative residence. The owner must qualify at the date the application is made. To apply, the owner files a completed Form A, Certificate of Eligible Occupants and Owner's Certificate with the Tax Collector.

A "land co-operative" means a separate taxable parcel owned by a corporation exclusively for the benefit of its shareholders. Each holder's shares, or shares and other securities, must be equivalent in value to the portion of the parcel occupied.

An "eligible land co-operative residence" is a portion of a land co-operative with a building assessed and taxed as an improvement in the current tax year and occupied by an "eligible occupant".

Please see Land Co-operative Residences - Applying for the Home Owner Grant for more information.

A "multi-dwelling leased parcel" means a parcel of land that has two or more residences on it.

An "eligible multi-dwelling leased parcel residence" is a portion of a multi-dwelling leased parcel that has a building assessed and taxed as an improvement in the current tax year and occupied by an eligible occupant.

Please see Multi-Dwelling Leased Parcels - Applying for the Home Owner Grant for more information.

The owner of an eligible apartment building, housing co-operative building or housing society building must pass on the benefit of the grant to the eligible occupants. Only one grant is allowed per taxable parcel except in the following circumstances:

	a corporate owner of an eligible building containing eligible apartments, housing units or an apartment building having 99 year lease apartments designated by the Lieutenant Governor in Council
	a corporate owner of a land co-operative
	the owner or lessee of the owner of a multi-dwelling leased parcel

The occupants must meet all other eligibility requirements of the Home Owner Grant Act.

Section 7 of the Act requires that the owner of an eligible building, land cooperative or multi-dwelling leased parcel pass on the Home Owner Grant benefit attributable to each eligible occupant. The intent of Section 7 is to treat all eligible occupants as if they were separately assessed as single-family-home owners.

Types of grants: