2.2(1)For the purposes of subsection 2.2(3) of the Act, the following criteria are to be considered by the Administrator in determining whether any residence of a person was the principal residence of the person during any period:

2.2(2)For the purposes of subsection 2.2(4) of the Act, the following criteria are to be considered by the Administrator in determining whether any residence of the spouse or children of a person was the principal residence of the spouse or children during any period:

2.3(1)In this section, “driver’s licence” means a licence as defined in the Motor Vehicle Act.

2.3(2)For the purposes of paragraphs 2.2(5)(a) and (6)(a) of the Act, the following databases are prescribed:

4(1)Where an application to the Administrator under section 6 of the Act is refused in whole or in part the applicant shall be advised of such refusal, informed of the appeal proceeding and provided with a copy of the form referred to in subsection (2).

4(2)A notice of appeal to the Director under section 10 of the Act shall be on a form provided by the Director.

5(1)Copies of forms for applications to the Administrator under sections 6 and 6.1 of the Act shall be provided to the public on request by the Director in addition to being available at each regional assessment office.

5(2)The addresses of the regional assessment offices referred to in subsection (1) are set forth in Schedule A.

6.1(1)The amount of an allowance in respect of real property for the years 1995 to 2009, inclusive, is

6.1(1.1)For the purposes of subsection 6.1(1) of the Act, “taxable income” means taxable income as defined in the Income Tax Act (Canada).

6.1(2)For the purposes of subsection 6.1(1) of the Act and subsection (1), the amount of total taxable income is twenty thousand dollars.

6.1(2.1)If the total taxable income referred to in subsection 6.1(1) of the Act does not exceed $22,000 in the previous calendar year, the amount of the allowance to be applied under that subsection in respect of real property for the year 2010 or any succeeding year is the lesser of

6.1(2.2)If the total taxable income referred to in subsection 6.1(1) of the Act exceeds $22,000 but does not exceed $25,000 in the previous calendar year, the amount of the allowance to be applied under that subsection in respect of real property for the year 2010 or any succeeding year is the lesser of

6.1(2.3)If the total taxable income referred to in subsection 6.1(1) of the Act exceeds $25,000 but does not exceed $30,000 in the previous calendar year, the amount of the allowance to be applied under that subsection in respect of real property for the year 2010 or any succeeding year is the lesser of

6.1(4)No person, person’s spouse or individual with whom a person cohabits in a conjugal relationship shall apply for or be allowed more than one allowance in any year.

6.1(5)No real property shall have more than one allowance in respect of that real property in any year.