6(1)Subject to subsection (2), for the purposes of subsection 5.02(6) of the Act, the base year is the most recent of the following years:
(a)
the year 2011 if the owner is at least 65 years of age in the year 2012;
(b)
the year immediately preceding the year the owner reaches 65 years of age if he or she is not at least 65 years of age in the year 2012; and
(c)
the year the owner acquired the particular real property.
6(2)If section 5 applies, the base year is the most recent of the following years:
(a)
the year 2011 if the owner’s spouse or common-law partner is at least 65 years of age in the year 2012;
(b)
the year immediately preceding the year the owner’s spouse or common-law partner reaches 65 years of age if he or she is not at least 65 years of age in the year 2012; and
(c)
the year the owner acquired the particular real property.