CINXE.COM
Taxes and tax credits - Province of British Columbia
<!DOCTYPE html><html lang="en"><head><meta name="viewport" content="width=device-width"/><meta charSet="utf-8"/><title>Taxes and tax credits - Province of British Columbia</title><meta name="title" content="Taxes and tax credits"/><meta name="navigaton_title" content="Taxes and tax credits"/><meta name="DCTERMS.publisher" content="Province of British Columbia"/><meta name="DCTERMS.created" content="2015-06-06"/><meta name="DCTERMS.modified" content="2024-02-06"/><meta name="DCTERMS:interactiveResource" content="BC Gov Theme"/><meta name="DCTERMS.creator" content="Ministry of Finance"/><meta name="DCSext.creator" content="Ministry of Finance"/><meta name="DCTERMS.creator" content="Revenue Division"/><meta name="DCSext.creator" content="Revenue Division"/><meta name="DCTERMS.subject" content="Taxes"/><meta name="DCTERMS.audience" content="General Public"/><meta name="DCTERMS.audience" content="Business Owners"/><meta name="MBCTERMS.subjectCategory" content="Economics and Industry"/><meta name="DCTERMS.subject" content="Tax benefits"/><meta name="DCTERMS.language" content="eng"/><meta name="security_classification" content="Low"/><meta name="security_label" content="Public "/><meta name="description" content="Learn about the different taxes and royalties charged in B.C and how they may apply to you."/><meta name="keywords" content="tax, tax credits, sales taxes, income taxes, property taxes, natural resource taxes, royalties, insurance taxes, appeals, audits, rulings"/><meta name="level1" content="Taxes and tax credits"/><meta name="DCSext.level1" content="Taxes and tax credits"/><meta name="level1_id" content="32D3378678624AF8A905FEE82427C82F"/><meta name="current_page" content="Taxes and tax credits"/><meta name="DCSext.current_page" content="Taxes and tax credits"/><meta name="current_page_id" content="32D3378678624AF8A905FEE82427C82F"/><meta name="provinceTitle" content="Province of British Columbia"/><meta name="servicedBy.correlationId" content="10651616-addf-4056-9f13-379062fe2484"/><meta name="servicedBy.hostname" content="prod-cmf-metadata-rt-764d58d7b9-gw8kt"/><meta name="next-head-count" content="32"/><link rel="preload" href="/_next/static/css/bda850a4f13fb66f.css" as="style"/><link rel="stylesheet" href="/_next/static/css/bda850a4f13fb66f.css" data-n-g=""/><noscript data-n-css=""></noscript><script defer="" nomodule="" src="/_next/static/chunks/polyfills-5cd94c89d3acac5f.js"></script><script src="/_next/static/chunks/webpack-870f63bd7e4042a7.js" defer=""></script><script src="/_next/static/chunks/framework-5f4595e5518b5600.js" defer=""></script><script src="/_next/static/chunks/main-de20acb86f4ab43c.js" defer=""></script><script src="/_next/static/chunks/pages/_app-43dec0f5c60a4e4e.js" defer=""></script><script src="/_next/static/chunks/cb1608f2-afcf815484df92a8.js" defer=""></script><script src="/_next/static/chunks/29107295-fbcfe2172188e46f.js" defer=""></script><script src="/_next/static/chunks/e8d06ead-92097c26217be39d.js" defer=""></script><script src="/_next/static/chunks/b637e9a5-91b80ce9cda3124b.js" defer=""></script><script src="/_next/static/chunks/75fc9c18-c2ffd8d428a8879e.js" defer=""></script><script src="/_next/static/chunks/f357f4e3-0f9739009a939743.js" defer=""></script><script src="/_next/static/chunks/621-32b9140f2424f452.js" defer=""></script><script src="/_next/static/chunks/102-30abf4cf40a02300.js" defer=""></script><script src="/_next/static/chunks/284-24449e2789ded8ea.js" defer=""></script><script src="/_next/static/chunks/722-798191b87a4dcf38.js" defer=""></script><script src="/_next/static/chunks/pages/gov/content/%5B%5B...slug%5D%5D-b873eb741503bba3.js" defer=""></script><script src="/_next/static/ZY_vTBsRdSXcYqvY57aCQ/_buildManifest.js" defer=""></script><script src="/_next/static/ZY_vTBsRdSXcYqvY57aCQ/_ssgManifest.js" defer=""></script><script src="/_next/static/ZY_vTBsRdSXcYqvY57aCQ/_middlewareManifest.js" defer=""></script><style data-styled="" data-styled-version="5.3.1">.cRWfYA{z-index:1;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;width:100%;}/*!sc*/ .cRWfYA .hide{display:none;}/*!sc*/ .cRWfYA #header-search-button:hover{-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .cRWfYA label{cursor:pointer;font-size:16px;color:#201F1E;}/*!sc*/ .cRWfYA label:hover{-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .cRWfYA label svg{padding-left:5px;}/*!sc*/ .cRWfYA form{width:100%;margin:0 auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;padding-right:0.5rem;}/*!sc*/ .cRWfYA form input{-webkit-flex:1;-ms-flex:1;flex:1;border:1px solid #2E5DD7;position:relative;}/*!sc*/ .cRWfYA form input > .fas.fa-check{position:absolute;top:0;right:0;}/*!sc*/ .cRWfYA form input:focus{outline:#2E5DD7;}/*!sc*/ .cRWfYA form button{-webkit-flex:0 0 auto;-ms-flex:0 0 auto;flex:0 0 auto;cursor:pointer;margin-right:8px;}/*!sc*/ .cRWfYA form .show{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ .cRWfYA form .hide{display:none;}/*!sc*/ .cRWfYA .header-search-icon{padding:15px;}/*!sc*/ .cRWfYA .input-search-icon{position:absolute;top:1rem;right:1rem;}/*!sc*/ .cRWfYA .transparent-button{border:none;background-color:transparent;cursor:pointer;}/*!sc*/ .cRWfYA .transparent-button:focus{outline:1px solid #2E5DD7;}/*!sc*/ .cRWfYA .transparent-button a{-webkit-text-decoration:none;text-decoration:none;color:#292929;}/*!sc*/ @media (max-width:767px){.cRWfYA label{padding-left:8px;}.cRWfYA form{-webkit-flex:1;-ms-flex:1;flex:1;}.cRWfYA input{border-radius:5px 0 0 5px;}.cRWfYA input:focus{outline:none;}}/*!sc*/ @media (max-width:991px){.cRWfYA form input{width:100px;}}/*!sc*/ data-styled.g1[id="sc-2212a760-0"]{content:"cRWfYA,"}/*!sc*/ .cEHGbx .alert{color:#fff;}/*!sc*/ .cEHGbx .alert .container{margin-left:auto;margin-right:auto;padding:10px 0;max-width:1120px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;gap:16px;}/*!sc*/ .cEHGbx .alert .container img{margin-left:20px;width:24px;height:24px;}/*!sc*/ .cEHGbx .alert .container .content{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .cEHGbx .alert .container .content p{margin:0;text-align:left !important;}/*!sc*/ .cEHGbx .alert .container .content p a{color:#fff;font-weight:700;}/*!sc*/ .cEHGbx .alert .container .dismiss{cursor:pointer;margin-right:20px;}/*!sc*/ .cEHGbx .alert .container .dismiss img{width:16px;height:16px;}/*!sc*/ .cEHGbx .alert.alert-danger{background-color:#D8292F;}/*!sc*/ .cEHGbx .alert.alert-info{background-color:#013366;}/*!sc*/ .cEHGbx .alert.alert-success{background-color:#2E8540;}/*!sc*/ .cEHGbx .alert.alert-black{background-color:#2D2D2D;}/*!sc*/ .cEHGbx .alert-toggle-mobile{cursor:pointer;}/*!sc*/ .cEHGbx .alert-toggle-mobile .container{-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ .cEHGbx .alert-toggle-mobile .container .content{padding-top:0;}/*!sc*/ @media (max-width:1199px){.cEHGbx .alert .container{margin:0px 32px;}.cEHGbx .alert .container img{margin:0;}.cEHGbx .alert .container .dismiss{margin:0;}}/*!sc*/ @media (max-width:576px){.cEHGbx .alert .container{margin:0px 16px;}}/*!sc*/ @media (min-width:1200px){.cEHGbx .alert .container img{margin:0;}.cEHGbx .alert .container .dismiss{margin:0;}}/*!sc*/ @media (min-width:768px){.cEHGbx .alert-toggle-mobile{display:none;}}/*!sc*/ data-styled.g4[id="sc-f77f9f43-0"]{content:"cEHGbx,"}/*!sc*/ .fxXPEO{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;color:#292929;-webkit-text-decoration:none;text-decoration:none;padding:8px 16px;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;font-size:16px;min-height:35px;}/*!sc*/ .fxXPEO .icon{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;margin-right:8px;-webkit-flex:0 0 32px;-ms-flex:0 0 32px;flex:0 0 32px;}/*!sc*/ .fxXPEO .icon-hover{display:none;-webkit-flex:0 0 32px;-ms-flex:0 0 32px;flex:0 0 32px;}/*!sc*/ .fxXPEO:hover{color:#292929;-webkit-text-decoration:underline;text-decoration:underline;background-color:#EDEBE9;}/*!sc*/ .fxXPEO:hover .icon-hover{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;margin-right:8px;}/*!sc*/ .fxXPEO:hover .icon{display:none;}/*!sc*/ .fxXPEO:focus{color:#292929;-webkit-text-decoration:underline;text-decoration:underline;outline:1px solid #2E5DD7;}/*!sc*/ data-styled.g5[id="sc-c0611d6-0"]{content:"fxXPEO,"}/*!sc*/ .bqEpsD{width:100vw;z-index:1;font-size:18px;height:100vh;background-color:white;overflow-y:scroll;margin:0;border-top:1px solid #D9D9D9;-webkit-transition:-webkit-transform .5s ease,max-width .5s ease;-webkit-transition:transform .5s ease,max-width .5s ease;transition:transform .5s ease,max-width .5s ease;position:absolute;}/*!sc*/ .bqEpsD .header-menu-container{max-width:1120px;margin:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;padding:32px;background-color:white;padding-bottom:200px;}/*!sc*/ .bqEpsD .header-menu-container h2{margin-top:0;}/*!sc*/ .bqEpsD .header-menu-container ul{margin:0;padding:0;}/*!sc*/ .bqEpsD .header-menu-container ul li{list-style:none;margin-bottom:0;}/*!sc*/ .bqEpsD .find-information-menu{-webkit-flex:1 1 80%;-ms-flex:1 1 80%;flex:1 1 80%;padding-right:40px;}/*!sc*/ .bqEpsD .find-information-menu ul{-webkit-columns:2 auto;columns:2 auto;}/*!sc*/ .bqEpsD .find-information-menu ul li{-webkit-break-inside:avoid-column;break-inside:avoid-column;}/*!sc*/ .bqEpsD .more-menu{border-left:1px solid #D9D9D9;padding-left:40px;}/*!sc*/ .bqEpsD.slide-in{-webkit-transform:translateX(0);-ms-transform:translateX(0);transform:translateX(0);-webkit-transform:translateX(0);max-width:100%;}/*!sc*/ .bqEpsD.slide-out{-webkit-transform:translateX(100vw);-ms-transform:translateX(100vw);transform:translateX(100vw);-webkit-transform:translateX(100vw);max-width:0;}/*!sc*/ .bqEpsD.slide-out .header-menu-container{visibility:hidden;}/*!sc*/ @media (max-width:991px){.bqEpsD .header-menu-container{display:block;padding:32px 16px;padding-bottom:200px;}.bqEpsD .find-information-menu{padding-right:0;padding-bottom:24px;}.bqEpsD .find-information-menu ul{-webkit-columns:initial;columns:initial;}.bqEpsD .more-menu{border-left:0;border-top:1px solid #D9D9D9;padding-left:0;padding-top:24px;}}/*!sc*/ data-styled.g6[id="sc-29c29c8a-0"]{content:"bqEpsD,"}/*!sc*/ .kiKcNJ span{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ .kiKcNJ .show-menu svg{margin-left:8px;width:16px;height:16px;}/*!sc*/ .kiKcNJ .hide-menu svg{margin-left:8px;width:8px;height:8px;}/*!sc*/ @media (max-width:575px){.kiKcNJ{padding:12px !important;}.kiKcNJ .show-menu svg,.kiKcNJ .hide-menu svg{width:16px;height:16px;margin:0;}.kiKcNJ .text{display:none;}}/*!sc*/ data-styled.g7[id="sc-d286223a-0"]{content:"kiKcNJ,"}/*!sc*/ .bhtCOe{top:0px;height:auto;-webkit-transition:all 0.2s ease;transition:all 0.2s ease;z-index:99;position:-webkit-sticky;position:sticky;}/*!sc*/ .bhtCOe.header__hide{top:0px;position:-webkit-sticky;position:sticky;}/*!sc*/ .bhtCOe .header__container{background-color:white;width:100%;border-bottom:1px solid #D9D9D9;}/*!sc*/ .bhtCOe header{position:relative;}/*!sc*/ .bhtCOe header .header__main{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;max-width:1120px;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;height:64px;}/*!sc*/ @media (max-width:575px){.bhtCOe header .header__main{margin:0 16px;}}/*!sc*/ @media (min-width:576px) and (max-width:1199px){.bhtCOe header .header__main{margin:0 32px;}}/*!sc*/ @media (min-width:1200px){.bhtCOe header .header__main{margin:auto;}}/*!sc*/ .bhtCOe header .header__logo{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:start;-webkit-justify-content:start;-ms-flex-pack:start;justify-content:start;}/*!sc*/ .bhtCOe header .header__logo img.logo{max-height:60px;}/*!sc*/ .bhtCOe header .header__logo a.header-title{padding-left:1rem;font-size:1.5rem;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;color:#fff;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ .bhtCOe header .header__logo a.header-title:hover{-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .bhtCOe header .header__access{display:inline;height:0;position:absolute;width:0;z-index:9;font-size:16px;}/*!sc*/ .bhtCOe header .header__access ul{padding-left:10px;list-style:none;}/*!sc*/ .bhtCOe header .header__access ul li a{margin:0 0 0 -5000px;width:120px;padding:2px;position:absolute;top:3px;}/*!sc*/ .bhtCOe header .header__access ul li a:focus{margin-left:-10px;background-color:white;}/*!sc*/ .bhtCOe header .header__right{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .bhtCOe .header__search--basic{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;}/*!sc*/ .bhtCOe .header-right{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-flex:1 1 auto;-ms-flex:1 1 auto;flex:1 1 auto;-webkit-box-pack:end;-webkit-justify-content:end;-ms-flex-pack:end;justify-content:end;}/*!sc*/ .bhtCOe .header-menu-button{width:auto;}/*!sc*/ .bhtCOe .header-right-expanded{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .bhtCOe .header-right-expanded button.alerts-button{display:none;}/*!sc*/ .bhtCOe .header-right-expanded .header__search--basic{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .bhtCOe button.alerts-button{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;background-color:transparent;border-width:0;cursor:pointer;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding:0;-webkit-flex:0 0 auto;-ms-flex:0 0 auto;flex:0 0 auto;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;margin:0 8px;width:24px;height:24px;border-radius:24px;}/*!sc*/ .bhtCOe button.alerts-button:focus{border:1px solid #2E5DD7;}/*!sc*/ .bhtCOe button.alerts-button svg{padding:0;}/*!sc*/ .bhtCOe button.alerts-button.danger svg{color:#D8292F;}/*!sc*/ .bhtCOe button.alerts-button.danger svg:hover{color:#DF5C60;}/*!sc*/ .bhtCOe button.alerts-button.info svg{color:#013366;}/*!sc*/ .bhtCOe button.alerts-button.info svg:hover{color:#38598A;}/*!sc*/ .bhtCOe button.alerts-button.success svg{color:#2E8540;}/*!sc*/ .bhtCOe button.alerts-button.success svg:hover{color:#569B64;}/*!sc*/ .bhtCOe button.alerts-button.black svg{color:#000000;}/*!sc*/ .bhtCOe button.alerts-button.black svg:hover{color:#000000;}/*!sc*/ .bhtCOe .header-menu{position:relative;overflow-x:clip;}/*!sc*/ @media(max-width:991px){.bhtCOe header .header__main{margin:0 32px;}.bhtCOe .search-expanded .header__logo{display:none;}}/*!sc*/ @media (max-width:575px){.bhtCOe header .header__main{margin:0 16px;}.bhtCOe header .header__logo img.logo{max-height:50px;}.bhtCOe .header-menu-button{width:auto;}}/*!sc*/ data-styled.g8[id="sc-f48c9c84-0"]{content:"bhtCOe,"}/*!sc*/ .hICLDM div.floatingWidget{position:fixed;right:0;bottom:0;z-index:11;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row-reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse;padding:15px 20px 15px 15px;-webkit-align-items:flex-end;-webkit-box-align:flex-end;-ms-flex-align:flex-end;align-items:flex-end;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-flex:0 0 56px;-ms-flex:0 0 56px;flex:0 0 56px;height:110px;gap:15px;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup--home{height:47.5px;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup .floatingWidget__buttonGroup__button{color:#1A5A96;font-size:21px;text-align:center;cursor:pointer;border:none;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-flex:1;-ms-flex:1;flex:1;width:48px;background:#FAF9F8;box-shadow:0px 0.3px 0.9px rgba(0,0,0,0.1),0px 1.6px 3.6px rgba(0,0,0,0.13);border-radius:50%;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup .floatingWidget__buttonGroup__button--backToTop svg{position:relative;top:3px;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup .floatingWidget__buttonGroup__button:hover{background-color:#EDEBE9;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup .floatingWidget__buttonGroup__button:focus{background-color:#EDEBE9;border:1px solid #2E5DD7;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup--permalink svg{position:relative;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__shareFlyout{background-color:#fff;border:1px solid #B9B9B9;padding:12px;border-radius:3px;max-width:300px;margin-right:12px;box-shadow:0 3px 6pt #00000029;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__shareFlyout span{font-weight:bold;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__shareFlyout input{margin:12px 0;width:95%;height:36px;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__shareFlyout .floatingWidget__shareFlyout__buttonGroup{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:end;-webkit-justify-content:flex-end;-ms-flex-pack:end;justify-content:flex-end;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__shareFlyout .floatingWidget__shareFlyout__buttonGroup button{font-size:16px;line-height:unset;width:75px;height:34px;margin-right:10px;padding:6px 10px;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--backToTop .move-icon-hover{display:none;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--backToTop .move-icon{display:inline;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--backToTop:hover .move-icon-hover{display:inline;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--backToTop:hover .move-icon{display:none;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--backToTop svg{min-width:-webkit-fit-content;min-width:-moz-fit-content;min-width:fit-content;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--permalink .copy-icon-hover{display:none;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--permalink .copy-icon{display:inline;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--permalink:hover .copy-icon-hover{display:inline;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--permalink:hover .copy-icon{display:none;}/*!sc*/ .hICLDM div.floatingWidget .floatingWidget__buttonGroup__button--permalink svg{min-width:-webkit-fit-content;min-width:-moz-fit-content;min-width:fit-content;}/*!sc*/ data-styled.g10[id="sc-8bc2b6a7-0"]{content:"hICLDM,"}/*!sc*/ .idkhmr .container{padding:15px 0;border:solid 1px #cccccc;background:#FFFFFF 0% 0% no-repeat padding-box;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ .idkhmr .container span{color:#003366;font-weight:bold;text-align:center;}/*!sc*/ .idkhmr .thankyou__text{padding:9px 0;}/*!sc*/ .idkhmr .btn-yes,.idkhmr .btn-no{margin-left:20px;}/*!sc*/ .idkhmr .btn-submit{margin:auto;display:block;}/*!sc*/ .idkhmr .feedback-reason{margin:5px 0;}/*!sc*/ .idkhmr .feedback-reason label{margin-left:20px;display:block;}/*!sc*/ .idkhmr .feedback-reason input{float:left;margin-top:6px;}/*!sc*/ .idkhmr p{font-weight:bold;}/*!sc*/ @media (max-width:767px){.idkhmr .container{display:block;padding:15px;}.idkhmr .container .didYouFind__text{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;}.idkhmr .container .didYouFind__buttons{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;margin-top:10px;}.idkhmr .container .didYouFind__reasons{width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;margin:0 auto;}.idkhmr .container .thankyou__text{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;}}/*!sc*/ data-styled.g11[id="sc-7991dac4-0"]{content:"idkhmr,"}/*!sc*/ .jPfNrD{background-color:#292929;color:#FAF9F8;font-size:14px;line-height:21px;border-top:4px solid #FCBA19;border-bottom:4px solid #FCBA19;}/*!sc*/ .jPfNrD.granville-theme{border-top:4px solid #373535;border-bottom:4px solid #373535;}/*!sc*/ .jPfNrD .landAcknowledgement__container{max-width:1120px;margin:auto;padding:32px 16px;}/*!sc*/ .jPfNrD .landAcknowledgement__container p{margin:0;}/*!sc*/ @media (min-width:576px){.jPfNrD .landAcknowledgement__container{padding:32px;}}/*!sc*/ @media (min-width:992px){}/*!sc*/ data-styled.g12[id="sc-119f5479-0"]{content:"jPfNrD,"}/*!sc*/ .eGFsGK{padding-bottom:100px;}/*!sc*/ .eGFsGK footer{max-width:1120px;margin:auto;font-size:14px;color:#464341;line-height:21px;padding:16px;}/*!sc*/ .eGFsGK footer ul{list-style-type:none;padding:0;}/*!sc*/ .eGFsGK footer ul a{-webkit-text-decoration:underline;text-decoration:underline;color:#464341;}/*!sc*/ .eGFsGK footer ul a:hover{-webkit-text-decoration:underline;text-decoration:underline;color:#605E5C;}/*!sc*/ .eGFsGK footer .footer-link-grey{color:#464341;}/*!sc*/ .eGFsGK footer .container{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;gap:32px;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;}/*!sc*/ .eGFsGK footer .container .contact{-webkit-flex:0 0 50%;-ms-flex:0 0 50%;flex:0 0 50%;}/*!sc*/ .eGFsGK footer .container .contact .logo{height:56px;}/*!sc*/ .eGFsGK footer .container .contact p{margin:16px 0 0 0;}/*!sc*/ .eGFsGK footer .container .contact p a{-webkit-text-decoration:underline;text-decoration:underline;color:#464341;}/*!sc*/ .eGFsGK footer .container .contact p a:hover{-webkit-text-decoration:underline;text-decoration:underline;color:#605E5C;}/*!sc*/ .eGFsGK footer .container .more-info{-webkit-flex:0 0 auto;-ms-flex:0 0 auto;flex:0 0 auto;}/*!sc*/ .eGFsGK footer .container .more-info h2{text-transform:uppercase;font-size:14px;line-height:24px;margin:16px 0;}/*!sc*/ .eGFsGK footer .container .more-info ul{-webkit-columns:2;columns:2;margin:0 0 16px 0;gap:48px;}/*!sc*/ .eGFsGK footer .container .more-info ul li{width:160px;margin-bottom:16px;-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .eGFsGK footer .bottom{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;border-top:1px solid #013366;padding-top:32px;margin-top:32px;}/*!sc*/ @media (max-width:575px){.eGFsGK footer .container{-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;gap:0;}.eGFsGK footer .container .more-info h2{margin-top:24px;}.eGFsGK footer .container .more-info ul li{width:unset;}.eGFsGK .copyright{margin-top:-16px;}}/*!sc*/ @media (min-width:576px){.eGFsGK footer{padding:32px;}}/*!sc*/ @media (max-width:767px){.eGFsGK footer .container .more-info ul li{width:unset;}}/*!sc*/ @media (min-width:992px){.eGFsGK footer{padding-top:56px;}}/*!sc*/ @media (max-width:1120px){.eGFsGK footer .container .more-info ul li{width:unset;}.eGFsGK footer .bottom{-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;}}/*!sc*/ data-styled.g13[id="sc-d020cdcc-0"]{content:"eGFsGK,"}/*!sc*/ .eQSpUt{border:1px solid;border-radius:8px;margin-top:1rem;padding:16px 24px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;gap:8px;}/*!sc*/ .eQSpUt:first-child{margin-top:0;}/*!sc*/ .eQSpUt:last-child{margin-bottom:0;}/*!sc*/ .eQSpUt.alert-danger{background:#F7E1E3;border-color:#D8292F;}/*!sc*/ .eQSpUt.alert-danger .alert-icon{color:#D8292F;}/*!sc*/ .eQSpUt.alert-warning{background:#FEF2D6;border-color:#FCBA19;}/*!sc*/ .eQSpUt.alert-warning .alert-icon{color:#FCBA19;}/*!sc*/ .eQSpUt.alert-success{background:#F5FFF8;border-color:#2E8540;}/*!sc*/ .eQSpUt.alert-success .alert-icon{color:#2E8540;}/*!sc*/ .eQSpUt.alert-information{background:#F6F9FC;border-color:#013366;}/*!sc*/ .eQSpUt.alert-information .alert-icon{color:#013366;}/*!sc*/ .eQSpUt .alert-message{font-weight:400;font-size:16px;line-height:27px;color:#292929;}/*!sc*/ .eQSpUt .alert-message > *{margin-bottom:8px;}/*!sc*/ .eQSpUt .alert-message > *:first-child{margin-top:0;}/*!sc*/ .eQSpUt .alert-message > *:last-child{margin-bottom:0;}/*!sc*/ .eQSpUt .alert-message a{color:#003366;}/*!sc*/ .eQSpUt .alert-message a:hover,.eQSpUt .alert-message a:focus,.eQSpUt .alert-message a:active{color:#1A5A96;}/*!sc*/ .eQSpUt .alert-message a.btn{color:#FFFFFF;}/*!sc*/ .eQSpUt .alert-icon{min-width:16px;min-height:16px;margin-top:2px;}/*!sc*/ data-styled.g27[id="sc-3d886b8f-0"]{content:"eQSpUt,"}/*!sc*/ .cmWUnZ{width:100%;margin-top:32px;}/*!sc*/ .cmWUnZ .alerts{padding:0;}/*!sc*/ @media (min-width:768px){}/*!sc*/ @media (max-width:991px){}/*!sc*/ data-styled.g28[id="sc-5dc6d7e7-0"]{content:"cmWUnZ,"}/*!sc*/ .gGRoqc .heading-container{padding-top:0px;}/*!sc*/ .gGRoqc img{height:auto !important;}/*!sc*/ .gGRoqc .heading{color:#292929;margin-top:0;font-style:normal;font-weight:700;font-size:24px;line-height:36px;margin-bottom:16px;}/*!sc*/ .gGRoqc .grid{margin-top:8px;display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr) minmax(0,1fr);grid-gap:32px 42px;}/*!sc*/ .gGRoqc .grid.single-grid-item{grid-template-columns:1fr;}/*!sc*/ .gGRoqc .grid:nth-child(even){border-left:none;}/*!sc*/ .gGRoqc .grid h3{margin:0 0 8px 0;font-size:16px;}/*!sc*/ .gGRoqc .grid h3 a{color:#1A5A96;}/*!sc*/ .gGRoqc .grid h3 a:hover{color:#2378C7;}/*!sc*/ .gGRoqc .grid p{font-size:16px;line-height:27px;}/*!sc*/ .gGRoqc .grid p:first-child{margin-top:0;}/*!sc*/ .gGRoqc .grid p:last-child{margin-bottom:0;}/*!sc*/ @media (max-width:991px){.gGRoqc .grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr);}}/*!sc*/ @media (max-width:767px){.gGRoqc .grid{grid-template-columns:minmax(0,1fr);}}/*!sc*/ data-styled.g29[id="sc-73908416-0"]{content:"gGRoqc,"}/*!sc*/ .Eevlp{background-color:#FFFFFF;gap:15px;margin-bottom:24px;border-radius:4px;border:1px solid #FAF9F8;box-shadow:0px 3.2px 7.20px 0px #00000021;}/*!sc*/ .Eevlp li{margin-bottom:0px;}/*!sc*/ .Eevlp h2{margin-top:0;color:#292929;font-size:20px;}/*!sc*/ .Eevlp h3,.Eevlp h4{margin-top:0;}/*!sc*/ .Eevlp .headings{margin-top:0;margin-bottom:0;color:#292929;font-family:'BC Sans';font-weight:700;font-size:20px;line-height:30px;background-color:#F6F9FC;padding:12px 16px;}/*!sc*/ .Eevlp .promoBox__Container{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;}/*!sc*/ .Eevlp .promoBox__Container .promoBox__imageContainer,.Eevlp .promoBox__Container .promoBox__textContainer{-webkit-flex:1 1 50%;-ms-flex:1 1 50%;flex:1 1 50%;}/*!sc*/ .Eevlp .promoBox__imageContainer{-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;padding:24px 16px 0px 16px;}/*!sc*/ .Eevlp .promoBox__imageContainer img{width:100%;object-fit:fill;}/*!sc*/ .Eevlp .promoBox__textContainer{padding:8px 16px 24px 16px;}/*!sc*/ .Eevlp .promoBox__textContainer div.promoBox__text > *:last-child{margin-bottom:0;}/*!sc*/ .Eevlp div.promoBox__Container .promoBox__textContainer:first-of-type{padding:16px 16px 24px 16px;}/*!sc*/ .Eevlp .promoBox__text p{margin-top:0px;}/*!sc*/ .Eevlp .promoBox__text ul li,.Eevlp .promoBox__text ol li{margin-bottom:8px;}/*!sc*/ .Eevlp .promoBox__text div{padding-right:0rem !important;}/*!sc*/ .Eevlp .promoBox__text ul:last-child li:last-child,.Eevlp .promoBox__text ol:last-child li:last-child{margin-bottom:0;}/*!sc*/ .Eevlp .promoBox__text .row{-webkit-column-gap:24px;column-gap:24px;}/*!sc*/ .Eevlp .promoBox__text *:last-child{margin-bottom:0px;}/*!sc*/ .Eevlp .three-col,.Eevlp .two-col,.Eevlp .two-col-left,.Eevlp .two-col-right{display:block !important;margin-bottom:16px;}/*!sc*/ .Eevlp .three-col div,.Eevlp .two-col div,.Eevlp .two-col-left div,.Eevlp .two-col-right div{width:100% !important;max-width:100% !important;}/*!sc*/ .Eevlp .three-col > *:not(:last-child),.Eevlp .two-col > *:not(:last-child),.Eevlp .two-col-left > *:not(:last-child),.Eevlp .two-col-right > *:not(:last-child){margin-bottom:16px;}/*!sc*/ .Eevlp .image-loaded .three-col,.Eevlp .image-loaded .two-col,.Eevlp .image-loaded .two-col-left,.Eevlp .image-loaded .two-col-right{display:block !important;}/*!sc*/ .Eevlp .three-col:not(.hide-navigation) > div{margin-bottom:16px;}/*!sc*/ @media (max-width:576px){.Eevlp{-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;}.Eevlp .headings{padding:12px 16px;}}/*!sc*/ .Eevlp div.image-loaded div div div div{width:100% !important;max-width:100% !important;}/*!sc*/ @media (min-width:576px){.Eevlp .headings{padding:12px 24px;}.Eevlp .promoBox__imageContainer{-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;padding:24px 24px 0px 24px;}.Eevlp .promoBox__textContainer{padding:8px 24px 24px 24px;}.Eevlp div.promoBox__Container .promoBox__textContainer:first-of-type{padding:16px 24px 24px 24px;}}/*!sc*/ @media (max-width:767px){.Eevlp .promoBox__Container{display:block;}}/*!sc*/ @media (min-width:768px){.Eevlp{gap:24px;}.Eevlp .promoBox__imageContainer,.Eevlp .promoBox__textContainer{-webkit-flex:1;-ms-flex:1;flex:1;}.Eevlp .headings{padding:12px 24px;}.Eevlp .promoBox__imageContainer{padding:24px 0px 16px 24px;}.Eevlp .promoBox__textContainer{padding:24px;}.Eevlp .two-col,.Eevlp .two-col-left,.Eevlp .two-col-right{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;}.Eevlp .two-col > *:not(:last-child),.Eevlp .two-col-left > *:not(:last-child),.Eevlp .two-col-right > *:not(:last-child){margin-bottom:0px;}.Eevlp .image-loaded .three-col > *:not(:last-child),.Eevlp .image-loaded .two-col > *:not(:last-child),.Eevlp .image-loaded .two-col-left > *:not(:last-child),.Eevlp .image-loaded .two-col-right > *:not(:last-child){margin-bottom:16px;}}/*!sc*/ @media (min-width:992px){.Eevlp{border-radius:4px;gap:48px;}.Eevlp .three-col{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;}.Eevlp .three-col > *:not(:last-child){margin-bottom:0px;}}/*!sc*/ @media (width:768px){.Eevlp .promoBox__Container{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;}}/*!sc*/ data-styled.g30[id="sc-80777ebf-0"]{content:"Eevlp,"}/*!sc*/ .fQvlAQ{margin-bottom:24px;background-color:#FFFFFF;border:1px solid #FAF9F8;border-radius:4px;line-height:24px;box-shadow:0px 3.2px 7.20px 0px #00000021;}/*!sc*/ .fQvlAQ .newsFeedElement{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;}/*!sc*/ .fQvlAQ .headings{margin-top:0;margin-bottom:0;color:#292929;font-family:'BC Sans';font-weight:700;font-size:20px;line-height:30px;background-color:#F6F9FC;border:1px solid #FAF9F8;padding:12px 16px;}/*!sc*/ .fQvlAQ h2{color:#292929;margin-top:0;margin-bottom:16px;font-family:'BC Sans';font-style:normal;font-weight:700;font-size:20px;line-height:30px;padding:16px 16px 16px;}/*!sc*/ .fQvlAQ .date{font-family:'BC Sans';font-style:normal;font-weight:700;font-size:16px;line-height:27px;color:#464341;}/*!sc*/ .fQvlAQ .external-feed{margin-bottom:1.5rem;}/*!sc*/ .fQvlAQ .external-feed .feed-item{margin:0px 16px 24px;padding-bottom:24px;border-bottom:1px solid #D9D9D9;}/*!sc*/ .fQvlAQ .external-feed .feedItem__noImage{display:block;}/*!sc*/ .fQvlAQ .external-feed-fb a.fb-title{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;margin-left:-1rem;margin-right:-1rem;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;color:white;max-height:42px;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding:8px 0 10px 1rem;margin-bottom:1rem;}/*!sc*/ .fQvlAQ .external-feed-fb h2{font-weight:400;margin:0;}/*!sc*/ .fQvlAQ .external-feed-fb .feed-item img{margin-top:1rem;}/*!sc*/ .fQvlAQ hr{margin-top:20px;margin-bottom:20px;border:0;border-top:1px solid #eee;}/*!sc*/ .fQvlAQ .newsFeed__feedItem{display:inline-block;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .date{font-weight:700;margin-top:16px;margin-bottom:16px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .description{font-family:'BC Sans';font-style:normal;font-weight:400;font-size:16px;line-height:27px;color:#464341;-webkit-flex:none;-ms-flex:none;flex:none;-webkit-order:2;-ms-flex-order:2;order:2;-webkit-box-flex:0;-webkit-flex-grow:0;-ms-flex-positive:0;flex-grow:0;margin-top:-8px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem h3{font-size:20px;margin-top:0;margin-bottom:0;}/*!sc*/ .fQvlAQ .newsFeed__feedItem h2{margin-top:0px;margin-bottom:0px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem p{margin-top:0px;margin-bottom:0px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .feedItem__textContainer .newsfeed__linkText{margin-top:8px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .feedItem__imageContainer{padding-bottom:16px;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .feedItem__imageContainer,.fQvlAQ .newsFeed__feedItem .feedItem__textContainer{-webkit-flex:1 1 50%;-ms-flex:1 1 50%;flex:1 1 50%;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .feedItem__button{display:block;}/*!sc*/ .fQvlAQ .newsFeed__feedItem .linkElement{padding:0px 16px;}/*!sc*/ .fQvlAQ .newsFeed_link{-webkit-text-decoration:underline;text-decoration:underline;color:#1A5A96;font-family:'BC Sans';font-style:normal;font-weight:700;font-size:16px;}/*!sc*/ .fQvlAQ .newsFeed_link:hover{color:#2378c7;}/*!sc*/ @media (max-width:767px){.fQvlAQ .external-feed .feed-item{display:block;}}/*!sc*/ @media (min-width:768px){.fQvlAQ .external-feed .feed-item{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;}.fQvlAQ .external-feed .feedItem__noImage{display:block;}.fQvlAQ .feedItem__imageContainer{padding-right:24px;}.fQvlAQ .feedItem__imageContainer{padding-bottom:0px !important;}}/*!sc*/ @media (min-width:576px){.fQvlAQ .headings{padding:12px 24px;}.fQvlAQ h2{padding:16px 24px 16px;}.fQvlAQ .newsFeed__feedItem .linkElement{padding:0px 24px;}.fQvlAQ .external-feed .feed-item{margin:0px 24px 24px;}}/*!sc*/ @media (min-width:768px){}/*!sc*/ @media (min-width:992px){.fQvlAQ{border-radius:4px;}}/*!sc*/ data-styled.g34[id="sc-7e3ecaf6-0"]{content:"fQvlAQ,"}/*!sc*/ .hgXFlr{font-family:'BC Sans';font-style:normal;font-weight:400;font-size:16px;line-height:27px;color:#464341;width:100%;margin-top:32px;}/*!sc*/ .hgXFlr > *:last-child,.hgXFlr > *:last-child > *:last-child{margin-bottom:0;}/*!sc*/ .hgXFlr .two-col,.hgXFlr .two-col-left,.hgXFlr .two-col-right,.hgXFlr .three-col{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-column-gap:24px;column-gap:24px;}/*!sc*/ .hgXFlr .two-col img,.hgXFlr .two-col-left img,.hgXFlr .two-col-right img,.hgXFlr .three-col img{height:auto !important;}/*!sc*/ .hgXFlr .two-col p:first-child,.hgXFlr .two-col-left p:first-child,.hgXFlr .two-col-right p:first-child,.hgXFlr .three-col p:first-child{margin-top:0;}/*!sc*/ .hgXFlr .two-col .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.hgXFlr .two-col-left .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.hgXFlr .two-col-right .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.hgXFlr .three-col .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.hgXFlr .two-col .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.hgXFlr .two-col-left .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.hgXFlr .two-col-right .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.hgXFlr .three-col .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.hgXFlr .two-col .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.hgXFlr .two-col-left .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.hgXFlr .two-col-right .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.hgXFlr .three-col .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.hgXFlr .two-col .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.hgXFlr .two-col-left .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.hgXFlr .two-col-right .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.hgXFlr .three-col .iframe-video-embed[width='400px'][height='225px'] .embed-responsive{padding-bottom:56.25%;}/*!sc*/ .hgXFlr .two-col .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.hgXFlr .two-col-left .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.hgXFlr .two-col-right .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.hgXFlr .three-col .iframe-video-embed[width='252px'][height='189px'] .embed-responsive{padding-bottom:75%;}/*!sc*/ @media (max-width:768px){.hgXFlr .two-col,.hgXFlr .two-col-left,.hgXFlr .two-col-right,.hgXFlr .three-col{-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;}}/*!sc*/ .hgXFlr .two-col > *,.hgXFlr .three-col > *{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .hgXFlr .two-col-left .col-1{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .hgXFlr .two-col-left .col-2{-webkit-flex:3;-ms-flex:3;flex:3;}/*!sc*/ .hgXFlr .two-col-right .col-1{-webkit-flex:3;-ms-flex:3;flex:3;}/*!sc*/ .hgXFlr .two-col-right .col-2{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .hgXFlr .accordion-btn{background-color:#F3F2F1;padding:4px 12px;cursor:pointer;color:#292929;text-transform:lowercase;-webkit-text-decoration:none;text-decoration:none;border-radius:4px;margin:5px 5px 0 5px;border:1px solid #D9D9D9;display:inline-block;}/*!sc*/ .hgXFlr .accordion-btn:hover{-webkit-text-decoration:underline;text-decoration:underline;background-color:#EDEBE9;}/*!sc*/ .hgXFlr .accordion-btn:focus{background-color:#F3F2F1;border:1px solid #2E5DD7;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ .hgXFlr .accordion-btn::first-letter{text-transform:uppercase;}/*!sc*/ .hgXFlr .accordion-bar{background-color:#F3F2F1;padding:5px 0px;cursor:pointer;display:none;}/*!sc*/ .hgXFlr .accordion-btn-container{margin-top:15px;margin-left:-5px;}/*!sc*/ .hgXFlr .panel{box-sizing:border-box;border:1px solid #E1DFDD !important;border-radius:4px;margin-top:12px;background-color:#FAF9F8;}/*!sc*/ .hgXFlr .panel .panel-heading{padding:8px 16px;position:relative;cursor:pointer;}/*!sc*/ .hgXFlr .panel .panel-heading:focus{outline:1px solid #2E5DD7 !important;}/*!sc*/ .hgXFlr .panel .panel-heading:hover{background-color:#EDEBE9;}/*!sc*/ .hgXFlr .panel .panel-heading h2{font-size:16px;font-family:'BC Sans';font-style:normal;font-weight:700;margin:0;color:#003366;max-width:95%;}/*!sc*/ .hgXFlr .panel .panel-heading h2:hover{-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .hgXFlr .panel .panel-title > p{font-weight:700;color:#003366;max-width:95%;margin:0;}/*!sc*/ .hgXFlr .panel .collapseArrow{position:absolute;top:15px;right:15px;color:#003366;}/*!sc*/ .hgXFlr .panel .collapseArrow::before{border-style:solid;border-width:0.25em 0.25em 0 0;content:'';display:inline-block;height:0.45em;left:0.15em;position:relative;top:0.15em;vertical-align:top;width:0.45em;}/*!sc*/ .hgXFlr .panel .collapseArrow:before{top:0;-webkit-transform:rotate(135deg);-ms-transform:rotate(135deg);transform:rotate(135deg);}/*!sc*/ .hgXFlr .panel .panel-collapse{display:none;}/*!sc*/ .hgXFlr .panel .panel-body{padding:16px;background-color:#ffffff;}/*!sc*/ .hgXFlr .panel .panel-body .panel-text > :first-child{margin-top:0px;}/*!sc*/ .hgXFlr .panel .panel-body .panel-text > :last-child{margin-bottom:0px;}/*!sc*/ .hgXFlr .panel.open .panel-collapse{display:block;}/*!sc*/ .hgXFlr .panel.open .collapseArrow:before{-webkit-transform:rotate(-45deg);-ms-transform:rotate(-45deg);transform:rotate(-45deg);}/*!sc*/ .hgXFlr *[dir="rtl"] .panel .collapseArrow{left:15px;right:initial;}/*!sc*/ .hgXFlr div.callout{background-color:#FAF9F8;padding:16px 24px 16px;margin:16px 0;border:1px #00000080;border-left:8px solid #013366;font-weight:400;font-size:16px;line-height:27px;}/*!sc*/ .hgXFlr div.callout h2,.hgXFlr div.callout h3,.hgXFlr div.callout h4{margin:8px 0px 8px;}/*!sc*/ .hgXFlr div.callout h2:first-child,.hgXFlr div.callout h3:first-child,.hgXFlr div.callout h4:first-child{margin-top:0;}/*!sc*/ .hgXFlr div.callout ol:last-child,.hgXFlr div.callout ul:last-child{margin-bottom:0;}/*!sc*/ .hgXFlr div.callout ol li:last-child,.hgXFlr div.callout ul li:last-child{margin-bottom:0;}/*!sc*/ .hgXFlr div.callout p:first-of-type{margin-top:0;}/*!sc*/ .hgXFlr div.callout p:last-of-type{margin-bottom:0;}/*!sc*/ .hgXFlr div.callout a.btn-primary{padding:4px 8px;}/*!sc*/ .hgXFlr div.callout .three-col,.hgXFlr div.callout .two-col,.hgXFlr div.callout .two-col-left,.hgXFlr div.callout .two-col-right{display:block !important;margin-bottom:16px;-webkit-column-gap:24px;column-gap:24px;}/*!sc*/ .hgXFlr div.callout .three-col div,.hgXFlr div.callout .two-col div,.hgXFlr div.callout .two-col-left div,.hgXFlr div.callout .two-col-right div{width:100% !important;max-width:100% !important;}/*!sc*/ .hgXFlr div.callout .three-col > *:not(:last-child),.hgXFlr div.callout .two-col > *:not(:last-child),.hgXFlr div.callout .two-col-left > *:not(:last-child),.hgXFlr div.callout .two-col-right > *:not(:last-child){margin-bottom:16px;}/*!sc*/ .hgXFlr div.callout .three-col h2:first-child,.hgXFlr div.callout .two-col h2:first-child,.hgXFlr div.callout .two-col-left h2:first-child,.hgXFlr div.callout .two-col-right h2:first-child,.hgXFlr div.callout .three-col h3:first-child,.hgXFlr div.callout .two-col h3:first-child,.hgXFlr div.callout .two-col-left h3:first-child,.hgXFlr div.callout .two-col-right h3:first-child,.hgXFlr div.callout .three-col h4:first-child,.hgXFlr div.callout .two-col h4:first-child,.hgXFlr div.callout .two-col-left h4:first-child,.hgXFlr div.callout .two-col-right h4:first-child{margin-block-start:0em;}/*!sc*/ .hgXFlr div.callout .two-col > *:not(:last-child),.hgXFlr div.callout .two-col-left > *:not(:last-child),.hgXFlr div.callout .two-col-right > *:not(:last-child),.hgXFlr div.callout .three-col > *:not(:last-child){padding-right:0rem !important;}/*!sc*/ .hgXFlr div.callout .three-col.show-navigation{display:block !important;}/*!sc*/ .hgXFlr div.callout .three-col.show-navigation > div{margin-bottom:16px;}/*!sc*/ @media (max-width:575px){.hgXFlr div.callout{padding:16px 16px 16px;}}/*!sc*/ @media (min-width:768px){.hgXFlr div.callout .two-col,.hgXFlr div.callout .two-col-left,.hgXFlr div.callout .two-col-right{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;}.hgXFlr div.callout .two-col > *:not(:last-child),.hgXFlr div.callout .two-col-left > *:not(:last-child),.hgXFlr div.callout .two-col-right > *:not(:last-child){margin-bottom:0px;}}/*!sc*/ @media (min-width:992px){.hgXFlr div.callout .three-col{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;}.hgXFlr div.callout .three-col > *:not(:last-child){margin-bottom:0px;}}/*!sc*/ .hgXFlr span.flickr_link a{white-space:nowrap;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ .hgXFlr span.flickr_link a svg{width:7px;height:14px;position:relative;top:6px;padding:3.333px 5.833px 3.333px 7.5px;font-size:13px;-webkit-transition:-webkit-transform 0.3s ease;-webkit-transition:transform 0.3s ease;transition:transform 0.3s ease;}/*!sc*/ .hgXFlr span.flickr_link a path{fill:#1A5A96;}/*!sc*/ .hgXFlr span.flickr_link a:focus{border:1px solid #2E5DD7;}/*!sc*/ .hgXFlr span.flickr_link a:hover{color:#1A5A96;}/*!sc*/ .hgXFlr span.flickr_link a:hover svg{-webkit-transform:translateX(5px);-ms-transform:translateX(5px);transform:translateX(5px);}/*!sc*/ .hgXFlr .embed-responsive{position:relative;display:block;height:0;padding:0;overflow:hidden;}/*!sc*/ .hgXFlr .embed-responsive .embed-responsive-item,.hgXFlr .embed-responsive iframe,.hgXFlr .embed-responsive embed,.hgXFlr .embed-responsive object{position:absolute;top:0;bottom:0;left:0;width:100%;height:100%;border:0;}/*!sc*/ .hgXFlr .embed-responsive.embed-responsive-4by3{padding-bottom:75%;}/*!sc*/ .hgXFlr .embed-responsive.embed-responsive-16by9{padding-bottom:56.25%;}/*!sc*/ .hgXFlr .iframe-video-embed{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;gap:8px;}/*!sc*/ .hgXFlr .iframe-video-embed > h2{font-size:18px !important;line-height:27px !important;margin:0px;text-align:left;}/*!sc*/ .hgXFlr .iframe-video-embed > p{margin:0px;text-align:left;}/*!sc*/ .hgXFlr a.btn-primary,.hgXFlr button.btn-primary{margin-right:5px;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ data-styled.g38[id="sc-482527c5-0"]{content:"hgXFlr,"}/*!sc*/ .kZHITE{border-radius:4px;background:#FFF;box-shadow:0px 1.600000023841858px 3.5999999046325684px 0px rgba(0,0,0,0.13),0px 0.30000001192092896px 0.8999999761581421px 0px rgba(0,0,0,0.10);margin-top:32px;margin-bottom:16px;}/*!sc*/ .kZHITE .popular__topic__header{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;padding:12px 24px;-webkit-align-items:flex-start;-webkit-box-align:flex-start;-ms-flex-align:flex-start;align-items:flex-start;gap:8px;-webkit-align-self:stretch;-ms-flex-item-align:stretch;align-self:stretch;background:#F6F9FC;}/*!sc*/ .kZHITE .popular__topic__header .heading{color:#292929;margin-top:0;font-style:normal;font-weight:700;font-size:20px;line-height:36px;margin-bottom:0px;}/*!sc*/ .kZHITE .popularThemeTopics__container{border-radius:4px;padding:24px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;}/*!sc*/ .kZHITE .popularThemeTopics__items{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr) minmax(0,1fr);grid-gap:32px 42px;width:100%;}/*!sc*/ @media (max-width:991px){.kZHITE .popularThemeTopics__items{grid-template-columns:minmax(0,1fr);}}/*!sc*/ .kZHITE .featureBox{-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0;-webkit-flex-basis:50%;-ms-flex-preferred-size:50%;flex-basis:50%;}/*!sc*/ .kZHITE .featureBox h3{margin-top:0px;margin-bottom:0px;}/*!sc*/ .kZHITE .featureBox h3 a{color:#1A5A96;}/*!sc*/ .kZHITE .featureBox h3 a:hover{color:#2378C7;}/*!sc*/ @media (min-width:576px){.kZHITE .featureBox h3{font-size:16px;}}/*!sc*/ .kZHITE .featureBox .text{font-weight:400;font-size:16px;line-height:31px;}/*!sc*/ .kZHITE .featureBox .text > :last-child{margin-bottom:0px;}/*!sc*/ data-styled.g40[id="sc-8b65d20-0"]{content:"kZHITE,"}/*!sc*/ .fuPnqr{position:relative;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;overflow:hidden;}/*!sc*/ .fuPnqr .scrollable{overflow-x:auto;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;}/*!sc*/ .fuPnqr .scrollable::-webkit-scrollbar-track{background-color:#fff;}/*!sc*/ .fuPnqr .scrollable::-webkit-scrollbar{height:4px;background-color:#fff;}/*!sc*/ .fuPnqr .scrollable::-webkit-scrollbar-thumb{background-color:#E1DFDD;}/*!sc*/ .fuPnqr a{color:#1A5A96;-webkit-text-decoration:underline;text-decoration:underline;padding:8px;}/*!sc*/ .fuPnqr a:hover{background-color:#F3F2F1;}/*!sc*/ .fuPnqr a:focus{outline:1px solid #2E5DD7;}/*!sc*/ .fuPnqr a:active{background-color:#E1DFDD;}/*!sc*/ .fuPnqr .current{color:#292929;font-weight:700;padding:8px;}/*!sc*/ .fuPnqr .chevron{padding:8px;border:none;background-color:white;cursor:pointer;height:37.5px;}/*!sc*/ .fuPnqr .chevron:hover{background-color:#F3F2F1;}/*!sc*/ .fuPnqr .chevron:focus{outline:1px solid #2E5DD7;}/*!sc*/ .fuPnqr .chevron:active{background-color:#E1DFDD;}/*!sc*/ .fuPnqr .chevron img{margin-top:5px;}/*!sc*/ .fuPnqr .chevron.chevron-left img{-webkit-transform:scaleX(-1);-webkit-transform:scaleX(-1);-ms-transform:scaleX(-1);transform:scaleX(-1);}/*!sc*/ .fuPnqr .breadcrumb__container{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding:4px 4px 4px 0px;}/*!sc*/ .fuPnqr .breadcrumb__container span{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex:0 0 auto;-ms-flex:0 0 auto;flex:0 0 auto;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ .fuPnqr .breadcrumb__container span.separator{padding:8px;}/*!sc*/ .fuPnqr .gradient-left{background:linear-gradient(to right,white 60%,rgba(255,0,0,0));width:80px;height:100%;top:0;left:0;position:absolute;display:none;}/*!sc*/ .fuPnqr .gradient-left.visible{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:start;-webkit-justify-content:flex-start;-ms-flex-pack:start;justify-content:flex-start;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding-left:1px;}/*!sc*/ .fuPnqr .gradient-left.button-pressed{background:linear-gradient(to right,white 50%,transparent 50%);}/*!sc*/ .fuPnqr .gradient-right{background:linear-gradient(to right,rgba(255,0,0,0),white 40%);width:80px;height:100%;top:0;right:0;position:absolute;display:none;}/*!sc*/ .fuPnqr .gradient-right.visible{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:end;-webkit-justify-content:flex-end;-ms-flex-pack:end;justify-content:flex-end;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding-right:1px;}/*!sc*/ @media (max-width:991px){.fuPnqr .chevron{display:none;}.fuPnqr .gradient-left{background:linear-gradient(to right,white 30%,rgba(255,0,0,0));}.fuPnqr .gradient-left.visible{padding:0;}.fuPnqr .gradient-right{background:linear-gradient(to right,rgba(255,0,0,0),white 70%);}.fuPnqr .gradient-right.visible{padding:0;}}/*!sc*/ @media (max-width:767px){.fuPnqr .gradient-left,.fuPnqr .gradient-right{width:50px;}}/*!sc*/ @media (min-width:992px){.fuPnqr .scrollable{-webkit-scrollbar-width:none;-moz-scrollbar-width:none;-ms-scrollbar-width:none;scrollbar-width:none;}.fuPnqr .scrollable::-webkit-scrollbar{height:0px;}}/*!sc*/ data-styled.g41[id="sc-c1765486-0"]{content:"fuPnqr,"}/*!sc*/ .jzCwzT{margin-left:-32px;margin-right:-32px;margin-bottom:24px;}/*!sc*/ @media (max-width:575px){.jzCwzT{margin-left:-16px;margin-right:-16px;}}/*!sc*/ data-styled.g42[id="sc-90df280b-0"]{content:"jzCwzT,"}/*!sc*/ .kLIAJZ{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;width:100%;min-height:180px;}/*!sc*/ .kLIAJZ h1{font-weight:700;font-size:24px;line-height:36px;}/*!sc*/ .kLIAJZ .pageBanner__container{width:100%;height:100%;}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content{background-color:#083155;color:white;font-size:24px;font-weight:700;line-height:36px;min-height:180px;}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .themePageBannerTitle__container{max-width:1120px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-content:center;-ms-flex-line-pack:center;align-content:center;-webkit-flex-wrap:wrap;-ms-flex-wrap:wrap;flex-wrap:wrap;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;height:100%;}/*!sc*/ @media (min-width:992px){}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;min-height:180px;padding:0 32px;margin:auto;}/*!sc*/ @media (max-width:575px){.kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title{padding:0 16px;}}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title h1{-webkit-flex:1;-ms-flex:1;flex:1;margin:0;}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title .themeIcon{width:100%;height:100%;object-fit:cover;}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title .themeIcon::before{content:'';position:absolute;top:0;left:0;width:100%;height:100%;background:linear-gradient(to left,transparent,#083155);}/*!sc*/ .kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title .theme-icon-container{position:relative;}/*!sc*/ @media (max-width:992px){.kLIAJZ .pageBanner__container .pageBanner__content .pageBanner__title .theme-icon-container{display:none;}}/*!sc*/ @media (max-width:992px){.kLIAJZ h1{font-size:24px;}}/*!sc*/ data-styled.g43[id="sc-90df280b-1"]{content:"kLIAJZ,"}/*!sc*/ .hKyWHF{width:100%;max-width:unset;-webkit-flex:6;-ms-flex:6;flex:6;}/*!sc*/ .hKyWHF .searchWidget_heading{display:block;}/*!sc*/ .hKyWHF form{position:relative;}/*!sc*/ .hKyWHF form label{display:block;}/*!sc*/ .hKyWHF form div.search{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:start;-webkit-justify-content:flex-start;-ms-flex-pack:start;justify-content:flex-start;height:38px;}/*!sc*/ .hKyWHF form div.search div.input-container{border:1px solid #D9D9D9;border-radius:4px 0 0 4px;color:#464341;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:start;-webkit-justify-content:flex-start;-ms-flex-pack:start;justify-content:flex-start;-webkit-box-flex:1;-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1;padding:0 0 0 16px;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;}/*!sc*/ @media (max-width:575px){.hKyWHF form div.search div.input-container{overflow:hidden;}}/*!sc*/ .hKyWHF form div.search div.input-container input{border:none;-webkit-box-flex:1;-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1;outline:none;padding:0 10px;}/*!sc*/ .hKyWHF form div.search div.input-container:focus-within{border:2px solid #2E5DD7;}/*!sc*/ .hKyWHF form div.search div.input-container svg{height:1em;}/*!sc*/ .hKyWHF form div.search button{border:0;background-color:#013366;color:#FFFFFF;cursor:pointer;border-radius:0 4px 4px 0;font-size:18px;line-height:31px;padding:0 12px;}/*!sc*/ .hKyWHF form div.search button:hover{background-color:#38598A;}/*!sc*/ data-styled.g45[id="sc-26f05c08-0"]{content:"hKyWHF,"}/*!sc*/ .kNEVKV{margin:0 16px 24px;}/*!sc*/ @media (min-width:576px){.kNEVKV{margin:0 32px 24px;}}/*!sc*/ @media (min-width:768px){.kNEVKV{margin:0 32px 32px;}}/*!sc*/ .kNEVKV .themePageLayout__container{max-width:1120px;-webkit-align-content:center;-ms-flex-line-pack:center;align-content:center;margin:16px 0px 24px;}/*!sc*/ .kNEVKV .themePageLayout__container > :first-child,.kNEVKV .themePageLayout__container > :first-child > #introduction > :first-child{margin-top:0px;}/*!sc*/ @media (min-width:576px){}/*!sc*/ @media (min-width:992px){.kNEVKV .themePageLayout__container{margin:auto;}}/*!sc*/ .kNEVKV .searchWidget{margin:24px 0 0 0;max-width:none;width:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;padding:16px 24px 24px 24px;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;-webkit-align-items:flex-start;-webkit-box-align:flex-start;-ms-flex-align:flex-start;align-items:flex-start;gap:8px;-webkit-align-self:stretch;-ms-flex-item-align:stretch;align-self:stretch;border-radius:4px;background:#FAF9F8;z-index:10;position:relative;}/*!sc*/ @media (max-width:991px){.kNEVKV .searchWidget{width:auto;}}/*!sc*/ .kNEVKV .searchWidget form{width:100%;}/*!sc*/ .kNEVKV .searchWidget form div.search{background:#fff;}/*!sc*/ .kNEVKV .searchWidget form div.search .input-container svg{fill:#A19F9D;}/*!sc*/ .kNEVKV .themePageBreadCrumb__container{box-shadow:0px 1px 1px rgba(0,0,0,0.15);}/*!sc*/ @media (max-width:575px){.kNEVKV .themePageBreadCrumb__container{margin:0 -16px;}}/*!sc*/ @media (min-width:575px){.kNEVKV .themePageBreadCrumb__container{margin:0 -32px;}}/*!sc*/ .kNEVKV .themePageBreadCrumb__container .themePageLayout__container{-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;}/*!sc*/ @media (max-width:575px){.kNEVKV .themePageBreadCrumb__container .themePageLayout__container{margin:0 16px;}}/*!sc*/ @media (min-width:575px) and (max-width:1199px){.kNEVKV .themePageBreadCrumb__container .themePageLayout__container{margin:0 32px;}}/*!sc*/ @media (min-width:1200px){.kNEVKV .themePageBreadCrumb__container .themePageLayout__container{margin:auto;}}/*!sc*/ .kNEVKV .themeContent__main{background-color:white;margin-bottom:32px;width:100%;}/*!sc*/ .kNEVKV .themeContent__main #introduction{line-height:27px;}/*!sc*/ .kNEVKV .themeContent__main #introduction h2{margin-top:48px !important;margin-bottom:16px;}/*!sc*/ .kNEVKV .horizontal-line{border-top:2px solid #D9D9D9;width:100%;margin-top:32px;}/*!sc*/ .kNEVKV .themeContent__secondary > *:last-child{margin-bottom:0;}/*!sc*/ data-styled.g51[id="sc-a487979b-0"]{content:"kNEVKV,"}/*!sc*/ @media (max-width:768px){.ipQnM .gridLayout{padding-top:0 !important;}}/*!sc*/ .ipQnM .two-col,.ipQnM .two-col-left,.ipQnM .two-col-right,.ipQnM .three-col{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-column-gap:24px;column-gap:24px;}/*!sc*/ .ipQnM .two-col img,.ipQnM .two-col-left img,.ipQnM .two-col-right img,.ipQnM .three-col img{height:auto !important;}/*!sc*/ .ipQnM .two-col p:first-child,.ipQnM .two-col-left p:first-child,.ipQnM .two-col-right p:first-child,.ipQnM .three-col p:first-child{margin-top:0;}/*!sc*/ .ipQnM .two-col .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.ipQnM .two-col-left .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.ipQnM .two-col-right .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.ipQnM .three-col .iframe-video-embed[width='1120px'][height='630px'] .embed-responsive,.ipQnM .two-col .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.ipQnM .two-col-left .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.ipQnM .two-col-right .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.ipQnM .three-col .iframe-video-embed[width='640px'][height='360px'] .embed-responsive,.ipQnM .two-col .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.ipQnM .two-col-left .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.ipQnM .two-col-right .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.ipQnM .three-col .iframe-video-embed[width='560px'][height='315px'] .embed-responsive,.ipQnM .two-col .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.ipQnM .two-col-left .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.ipQnM .two-col-right .iframe-video-embed[width='400px'][height='225px'] .embed-responsive,.ipQnM .three-col .iframe-video-embed[width='400px'][height='225px'] .embed-responsive{padding-bottom:56.25%;}/*!sc*/ .ipQnM .two-col .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.ipQnM .two-col-left .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.ipQnM .two-col-right .iframe-video-embed[width='252px'][height='189px'] .embed-responsive,.ipQnM .three-col .iframe-video-embed[width='252px'][height='189px'] .embed-responsive{padding-bottom:75%;}/*!sc*/ @media (max-width:768px){.ipQnM .two-col,.ipQnM .two-col-left,.ipQnM .two-col-right,.ipQnM .three-col{-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;}}/*!sc*/ .ipQnM .two-col > *,.ipQnM .three-col > *{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .ipQnM .two-col-left .col-1{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .ipQnM .two-col-left .col-2{-webkit-flex:3;-ms-flex:3;flex:3;}/*!sc*/ .ipQnM .two-col-right .col-1{-webkit-flex:3;-ms-flex:3;flex:3;}/*!sc*/ .ipQnM .two-col-right .col-2{-webkit-flex:1;-ms-flex:1;flex:1;}/*!sc*/ .ipQnM .accordion-btn{background-color:#F3F2F1;padding:4px 12px;cursor:pointer;color:#292929;text-transform:lowercase;-webkit-text-decoration:none;text-decoration:none;border-radius:4px;margin:5px 5px 0 5px;border:1px solid #D9D9D9;display:inline-block;}/*!sc*/ .ipQnM .accordion-btn:hover{-webkit-text-decoration:underline;text-decoration:underline;background-color:#EDEBE9;}/*!sc*/ .ipQnM .accordion-btn:focus{background-color:#F3F2F1;border:1px solid #2E5DD7;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ .ipQnM .accordion-btn::first-letter{text-transform:uppercase;}/*!sc*/ .ipQnM .accordion-bar{background-color:#F3F2F1;padding:5px 0px;cursor:pointer;display:none;}/*!sc*/ .ipQnM .accordion-btn-container{margin-top:15px;margin-left:-5px;}/*!sc*/ .ipQnM .panel{box-sizing:border-box;border:1px solid #E1DFDD !important;border-radius:4px;margin-top:12px;background-color:#FAF9F8;}/*!sc*/ .ipQnM .panel .panel-heading{padding:8px 16px;position:relative;cursor:pointer;}/*!sc*/ .ipQnM .panel .panel-heading:focus{outline:1px solid #2E5DD7 !important;}/*!sc*/ .ipQnM .panel .panel-heading:hover{background-color:#EDEBE9;}/*!sc*/ .ipQnM .panel .panel-heading h2{font-size:16px;font-family:'BC Sans';font-style:normal;font-weight:700;margin:0;color:#003366;max-width:95%;}/*!sc*/ .ipQnM .panel .panel-heading h2:hover{-webkit-text-decoration:underline;text-decoration:underline;}/*!sc*/ .ipQnM .panel .panel-title > p{font-weight:700;color:#003366;max-width:95%;margin:0;}/*!sc*/ .ipQnM .panel .collapseArrow{position:absolute;top:15px;right:15px;color:#003366;}/*!sc*/ .ipQnM .panel .collapseArrow::before{border-style:solid;border-width:0.25em 0.25em 0 0;content:'';display:inline-block;height:0.45em;left:0.15em;position:relative;top:0.15em;vertical-align:top;width:0.45em;}/*!sc*/ .ipQnM .panel .collapseArrow:before{top:0;-webkit-transform:rotate(135deg);-ms-transform:rotate(135deg);transform:rotate(135deg);}/*!sc*/ .ipQnM .panel .panel-collapse{display:none;}/*!sc*/ .ipQnM .panel .panel-body{padding:16px;background-color:#ffffff;}/*!sc*/ .ipQnM .panel .panel-body .panel-text > :first-child{margin-top:0px;}/*!sc*/ .ipQnM .panel .panel-body .panel-text > :last-child{margin-bottom:0px;}/*!sc*/ .ipQnM .panel.open .panel-collapse{display:block;}/*!sc*/ .ipQnM .panel.open .collapseArrow:before{-webkit-transform:rotate(-45deg);-ms-transform:rotate(-45deg);transform:rotate(-45deg);}/*!sc*/ .ipQnM *[dir="rtl"] .panel .collapseArrow{left:15px;right:initial;}/*!sc*/ .ipQnM div.callout{background-color:#FAF9F8;padding:16px 24px 16px;margin:16px 0;border:1px #00000080;border-left:8px solid #013366;font-weight:400;font-size:16px;line-height:27px;}/*!sc*/ .ipQnM div.callout h2,.ipQnM div.callout h3,.ipQnM div.callout h4{margin:8px 0px 8px;}/*!sc*/ .ipQnM div.callout h2:first-child,.ipQnM div.callout h3:first-child,.ipQnM div.callout h4:first-child{margin-top:0;}/*!sc*/ .ipQnM div.callout ol:last-child,.ipQnM div.callout ul:last-child{margin-bottom:0;}/*!sc*/ .ipQnM div.callout ol li:last-child,.ipQnM div.callout ul li:last-child{margin-bottom:0;}/*!sc*/ .ipQnM div.callout p:first-of-type{margin-top:0;}/*!sc*/ .ipQnM div.callout p:last-of-type{margin-bottom:0;}/*!sc*/ .ipQnM div.callout a.btn-primary{padding:4px 8px;}/*!sc*/ .ipQnM div.callout .three-col,.ipQnM div.callout .two-col,.ipQnM div.callout .two-col-left,.ipQnM div.callout .two-col-right{display:block !important;margin-bottom:16px;-webkit-column-gap:24px;column-gap:24px;}/*!sc*/ .ipQnM div.callout .three-col div,.ipQnM div.callout .two-col div,.ipQnM div.callout .two-col-left div,.ipQnM div.callout .two-col-right div{width:100% !important;max-width:100% !important;}/*!sc*/ .ipQnM div.callout .three-col > *:not(:last-child),.ipQnM div.callout .two-col > *:not(:last-child),.ipQnM div.callout .two-col-left > *:not(:last-child),.ipQnM div.callout .two-col-right > *:not(:last-child){margin-bottom:16px;}/*!sc*/ .ipQnM div.callout .three-col h2:first-child,.ipQnM div.callout .two-col h2:first-child,.ipQnM div.callout .two-col-left h2:first-child,.ipQnM div.callout .two-col-right h2:first-child,.ipQnM div.callout .three-col h3:first-child,.ipQnM div.callout .two-col h3:first-child,.ipQnM div.callout .two-col-left h3:first-child,.ipQnM div.callout .two-col-right h3:first-child,.ipQnM div.callout .three-col h4:first-child,.ipQnM div.callout .two-col h4:first-child,.ipQnM div.callout .two-col-left h4:first-child,.ipQnM div.callout .two-col-right h4:first-child{margin-block-start:0em;}/*!sc*/ .ipQnM div.callout .two-col > *:not(:last-child),.ipQnM div.callout .two-col-left > *:not(:last-child),.ipQnM div.callout .two-col-right > *:not(:last-child),.ipQnM div.callout .three-col > *:not(:last-child){padding-right:0rem !important;}/*!sc*/ .ipQnM div.callout .three-col.show-navigation{display:block !important;}/*!sc*/ .ipQnM div.callout .three-col.show-navigation > div{margin-bottom:16px;}/*!sc*/ @media (max-width:575px){.ipQnM div.callout{padding:16px 16px 16px;}}/*!sc*/ @media (min-width:768px){.ipQnM div.callout .two-col,.ipQnM div.callout .two-col-left,.ipQnM div.callout .two-col-right{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;}.ipQnM div.callout .two-col > *:not(:last-child),.ipQnM div.callout .two-col-left > *:not(:last-child),.ipQnM div.callout .two-col-right > *:not(:last-child){margin-bottom:0px;}}/*!sc*/ @media (min-width:992px){.ipQnM div.callout .three-col{display:-webkit-box !important;display:-webkit-flex !important;display:-ms-flexbox !important;display:flex !important;}.ipQnM div.callout .three-col > *:not(:last-child){margin-bottom:0px;}}/*!sc*/ .ipQnM span.flickr_link a{white-space:nowrap;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ .ipQnM span.flickr_link a svg{width:7px;height:14px;position:relative;top:6px;padding:3.333px 5.833px 3.333px 7.5px;font-size:13px;-webkit-transition:-webkit-transform 0.3s ease;-webkit-transition:transform 0.3s ease;transition:transform 0.3s ease;}/*!sc*/ .ipQnM span.flickr_link a path{fill:#1A5A96;}/*!sc*/ .ipQnM span.flickr_link a:focus{border:1px solid #2E5DD7;}/*!sc*/ .ipQnM span.flickr_link a:hover{color:#1A5A96;}/*!sc*/ .ipQnM span.flickr_link a:hover svg{-webkit-transform:translateX(5px);-ms-transform:translateX(5px);transform:translateX(5px);}/*!sc*/ .ipQnM .embed-responsive{position:relative;display:block;height:0;padding:0;overflow:hidden;}/*!sc*/ .ipQnM .embed-responsive .embed-responsive-item,.ipQnM .embed-responsive iframe,.ipQnM .embed-responsive embed,.ipQnM .embed-responsive object{position:absolute;top:0;bottom:0;left:0;width:100%;height:100%;border:0;}/*!sc*/ .ipQnM .embed-responsive.embed-responsive-4by3{padding-bottom:75%;}/*!sc*/ .ipQnM .embed-responsive.embed-responsive-16by9{padding-bottom:56.25%;}/*!sc*/ .ipQnM .iframe-video-embed{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;gap:8px;}/*!sc*/ .ipQnM .iframe-video-embed > h2{font-size:18px !important;line-height:27px !important;margin:0px;text-align:left;}/*!sc*/ .ipQnM .iframe-video-embed > p{margin:0px;text-align:left;}/*!sc*/ .ipQnM a.btn-primary,.ipQnM button.btn-primary{margin-right:5px;-webkit-text-decoration:none;text-decoration:none;}/*!sc*/ data-styled.g136[id="sc-939580af-0"]{content:"ipQnM,"}/*!sc*/ </style></head><body><div id="__next" data-reactroot=""><script src="/env-config.js"></script><div class="pageMetadata" id="cmf-ui-metadata"><div class="metadata"></div></div><div id="cmf-ui-header" class="sc-f48c9c84-0 bhtCOe header__hide"><div class="header__container"><div id="cmf-ui-site-notifications" class="sc-f77f9f43-0 cEHGbx"></div><header class=""><div class="header__main"><div class="header__logo"><a href="/gov/content/home"><img class="logo" src="/images/BCID_H_rgb_pos.png" alt="Government of B.C."/></a></div><div class="header__access"><ul><li aria-label="Skip to main content"><a href="#main-content">Skip to main content</a></li><li aria-label="Skip to main navigation"><a id="header__links" class="header__links" href="#main-navigation">Skip to main navigation</a></li><li aria-label="Accessibility Statement"><a href="/gov/content?id=E08E79740F9C41B9B0C484685CC5E412">Accessibility Statement</a></li></ul></div><div class="header-right "><div class="header__search--basic"><div id="cmf-ui-header-search" class="sc-2212a760-0 cRWfYA"><form action="/gov/search"><input type="hidden" name="id" value="2E4C7D6BCAA4470AAAD2DCADF662E6A0"/><button id="header-search-button" aria-label="Search" class="transparent-button no-fill show" type="button"><label for="global-search" class="show"><span>Search</span> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"><g id="Search"><path id="Vector" d="M20.7361 19.5586C21.088 19.9101 21.088 20.4375 20.7361 20.7539C20.5953 20.9297 20.3842 21 20.1731 21C19.9267 21 19.7155 20.9297 19.5396 20.7539L14.824 16.0429C13.5572 17.0625 11.9736 17.625 10.2845 17.625C6.27274 17.625 3 14.3555 3 10.3125C3 6.30468 6.23754 3 10.2845 3C14.2962 3 17.6041 6.30468 17.6041 10.3125C17.6041 12.0352 17.0411 13.6172 16.0205 14.8477L20.7361 19.5586ZM4.68916 10.3125C4.68916 13.4414 7.18769 15.9375 10.3197 15.9375C13.4164 15.9375 15.9501 13.4414 15.9501 10.3125C15.9501 7.21874 13.4164 4.6875 10.3197 4.6875C7.18769 4.6875 4.68916 7.21874 4.68916 10.3125Z" fill="#323130"></path></g></svg></label></button><div><button class="btn-secondary hide" type="button">Cancel</button></div></form></div></div><div class="header-menu-button"><button class="sc-d286223a-0 kiKcNJ btn-secondary"><span class="show-menu"><span class="text">Menu</span><svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"><g id="Menu" clip-path="url(#clip0_13_36061)"><g id="Clip path group"><mask id="mask0_13_36061" style="mask-type:luminance" maskUnits="userSpaceOnUse" x="0" y="0" width="24" height="24"><g id="clip0_279_11185"><path id="Vector" d="M24 0H0V24H24V0Z" fill="white"></path></g></mask><g mask="url(#mask0_13_36061)"><g id="Group"><g id="Clip path group_2"><mask id="mask1_13_36061" style="mask-type:luminance" maskUnits="userSpaceOnUse" x="0" y="0" width="24" height="24"><g id="clip1_279_11185"><path id="Vector_2" d="M24 0H0V24H24V0Z" fill="white"></path></g></mask><g mask="url(#mask1_13_36061)"><g id="Group_2"><path id="Vector_3" d="M20.0358 17.8571C20.558 17.8571 21 18.2991 21 18.8616C21 19.3839 20.558 19.7857 20.0358 19.7857H3.92411C3.40179 19.7857 3 19.3839 3 18.8214C3 18.2991 3.40179 17.8571 3.92411 17.8571H20.0358ZM20.0358 5C20.558 5 21 5.52232 21 6.00447C21 6.52678 20.558 6.92857 20.0358 6.92857H3.92411C3.40179 6.92857 3 6.44644 3 5.96429C3 5.44196 3.40179 5 3.92411 5H20.0358ZM20.0358 11.4286C20.558 11.4286 21 11.8705 21 12.3929C21 12.9554 20.558 13.3571 20.0358 13.3571H3.92411C3.40179 13.3571 3 12.9554 3 12.3929C3 11.8705 3.40179 11.4286 3.92411 11.4286H20.0358Z" fill="#323130"></path></g></g></g></g></g></g></g><defs><clipPath id="clip0_13_36061"><rect width="24" height="24" fill="white"></rect></clipPath></defs></svg></span></button></div></div></div><div class="header-menu"><nav class="sc-29c29c8a-0 bqEpsD slide-out"><div class="header-menu-container"><div class="find-information-menu"><h2 tabindex="0">Find information</h2><ul><li><a href="/gov/content/employment-business" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/handshake-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/handshake-hover.svg" alt=""/></span><span>Employment, business and economic development</span></a></li><li><a href="/gov/content/data" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/piechart-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/piechart-hover.svg" alt=""/></span><span>Data</span></a></li><li><a href="/gov/content/education-training" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/graduation-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/graduation-hover.svg" alt=""/></span><span>Education and training</span></a></li><li><a href="/gov/content/governments" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/bc-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/bc-hover.svg" alt=""/></span><span>British Columbians and our governments</span></a></li><li><a href="/gov/content/life-events" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/marriage-rings-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/marriage-rings-hover.svg" alt=""/></span><span>Birth, adoption, death, marriage and divorce</span></a></li><li><a href="/gov/content/transportation" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/truck-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/truck-hover.svg" alt=""/></span><span>Driving and transportation</span></a></li><li><a href="/gov/content/industry" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/farms-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/farms-hover.svg" alt=""/></span><span>Farming, natural resources and industry</span></a></li><li><a href="/gov/content/family-social-supports" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/family-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/family-hover.svg" alt=""/></span><span>Family and social supports</span></a></li><li><a href="/gov/content/health" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/heartrate-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/heartrate-hover.svg" alt=""/></span><span>Health</span></a></li><li><a href="/gov/content/environment" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/leaf-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/leaf-hover.svg" alt=""/></span><span>Environmental protection and sustainability</span></a></li><li><a href="/gov/content/justice" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/law-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/law-hover.svg" alt=""/></span><span>Law, crime and justice</span></a></li><li><a href="/gov/content/housing-tenancy" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/tenancy-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/tenancy-hover.svg" alt=""/></span><span>Housing and tenancy</span></a></li><li><a href="/gov/content/safety" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/safety-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/safety-hover.svg" alt=""/></span><span>Public safety and emergency services</span></a></li><li><a href="/gov/content/sports-culture" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/stadium-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/stadium-hover.svg" alt=""/></span><span>Sports, recreation, arts and culture</span></a></li><li><a href="/gov/content/taxes" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/taxes-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/taxes-hover.svg" alt=""/></span><span>Taxes and tax credits</span></a></li><li><a href="/gov/content/tourism-immigration" class="sc-c0611d6-0 fxXPEO"><span class="icon"><img src="/icons/maple-leaf-default.svg" alt=""/></span><span class="icon-hover"><img src="/icons/maple-leaf-hover.svg" alt=""/></span><span>Tourism and immigration</span></a></li></ul></div><div class="more-menu"><h2>More</h2><ul><li><a href="/gov/content/careers-myhr" target="_self" class="sc-c0611d6-0 fxXPEO"><span>Careers & MyHR</span></a></li><li><a href="/gov/content/home/services-a-z" target="_self" class="sc-c0611d6-0 fxXPEO"><span>Services</span></a></li><li><a href="/gov/content/home/forms-a-z" target="_self" class="sc-c0611d6-0 fxXPEO"><span>Forms</span></a></li><li><a href="https://news.gov.bc.ca/" target="_self" class="sc-c0611d6-0 fxXPEO"><span>News</span></a></li><li><a href="/gov/content/home/get-help-with-government-services" target="_self" class="sc-c0611d6-0 fxXPEO"><span>Contact us</span></a></li></ul></div></div></nav></div></header></div></div><div id="cmf-ui-grid-layout" class="sc-939580af-0 ipQnM"><div class="gridLayout"><div class="sc-a487979b-0 kNEVKV themePageLayout" id="cmf-ui-theme-page-layout"><div class="themePageBreadCrumb__container"><div class="themePageLayout__container"><div id="cmf-ui-breadcrumb" class="sc-c1765486-0 fuPnqr"><div class="gradient-left" aria-label="Move Left"><button class="chevron chevron-left"><img src="/icons/chevron-right-blue.svg" alt=""/></button></div><div class="scrollable"><div class="breadcrumb__container"><span class="breadcrumb-item"><a href="/gov/content/home">Home</a><span class="separator">/</span></span><span class="breadcrumb-item current">Taxes and tax credits</span></div></div><div class="gradient-right" aria-label="Move Right"><button class="chevron chevron-right"><img src="/icons/chevron-right-blue.svg" alt=""/></button></div></div></div></div><span class="sc-99238b4b-0 cdIwwD"><span id="main-content" tabindex="-1"></span></span><div><div class="sc-90df280b-0 jzCwzT"><div dir="ltr" class="sc-90df280b-1 kLIAJZ"><div class="pageBanner__container"><div class="pageBanner__content"><div class="pageBanner__title themePageBannerTitle__container"><h1>Taxes and tax credits</h1><div class="theme-icon-container"><span class="themeIcon"><img src="/icons/themes/taxes-theme.svg" alt=""/></span></div></div></div></div></div></div></div><div class="themePageLayout__container"><div id="cmf-ui-alerts" class="sc-5dc6d7e7-0 cmWUnZ"><div class="alerts"><div class="sc-3d886b8f-0 eQSpUt alert alert-information" role="alert"><div class="alert-icon"><img src="/icons/info-circle.svg" alt="information"/></div><div class="alert-message"><p><strong>We can help you stay informed. </strong><a href="/gov/content/taxes/tax-updates/email-subscription-form" target="_self">Subscribe</a> to receive our latest email updates about tax programs and other tax-related updates.</p></div></div></div></div><div class="themeContent__main"><div dir="ltr" class="sc-26f05c08-0 hKyWHF searchWidget"><label for="searchWidget_q" class="searchWidget_heading">Search taxes and tax credits</label><form><div class="search"><div class="input-container"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="magnifying-glass" class="svg-inline--fa fa-magnifying-glass " role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M500.3 443.7l-119.7-119.7c27.22-40.41 40.65-90.9 33.46-144.7C401.8 87.79 326.8 13.32 235.2 1.723C99.01-15.51-15.51 99.01 1.724 235.2c11.6 91.64 86.08 166.7 177.6 178.9c53.8 7.189 104.3-6.236 144.7-33.46l119.7 119.7c15.62 15.62 40.95 15.62 56.57 0C515.9 484.7 515.9 459.3 500.3 443.7zM79.1 208c0-70.58 57.42-128 128-128s128 57.42 128 128c0 70.58-57.42 128-128 128S79.1 278.6 79.1 208z"></path></svg><input type="text" id="searchWidget_q" autoComplete="off" name="q" value=""/></div><button type="submit" class="search-trigger">Search</button></div></form></div><div class="horizontal-line"></div><div id="cmf-ui-popular-topics" class="sc-8b65d20-0 kZHITE"><div class="popular__topic__header"><h2 class="heading">Popular topics</h2></div><div class="popularThemeTopics__container" id="popularThemeTopics"><div class="popularThemeTopics__items"><div class="featureBox"><h3><a target="_self" href="/gov/content/taxes/sales-taxes/pst">Provincial sales tax</a></h3><div class="text"><p>Tax you pay when you purchase a taxable good or service.</p></div></div><div class="featureBox"><h3><a target="_self" href="/gov/content/taxes/speculation-vacancy-tax">Speculation and vacancy tax</a></h3><div class="text"><p>Information about the speculation and vacancy tax.</p></div></div><div class="featureBox"><h3><a target="_self" href="/gov/content/taxes/property-taxes/property-transfer-tax">Property transfer tax</a></h3><div class="text"><p>Tax you pay when you purchase or gain an interest in a property.</p></div></div></div></div></div><div class="sc-73908416-0 gGRoqc tiles-container" id="cmf-ui-explore-within"><div class="sc-cf7b4f6b-0 kQUuTk heading-container styled-h2"><h2>Services and information topics</h2></div><div class="grid "><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/sales-taxes">Sales taxes</a></h3><div><p>You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/income-taxes">Income taxes</a></h3><div><p>If you earned income in B.C. or operated a Corporation with a permanent establishment in B.C. last year you need to file an income tax return. Find out when you need to file your income tax return, and if any tax credits or rebates apply to you.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/property-taxes">Property taxes</a></h3><div><p>When you own, lease or gain an interest in a property (e.g. land, home, etc.) located in B.C. you must pay property taxes.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/employer-health-tax">Employer health tax</a></h3><div><p class="bc_paragraph">The employer health tax is an annual tax that B.C. employers may have to pay beginning January 2019.</p> <p class="bc_paragraph"> </p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/natural-resource-taxes">Natural resource taxes</a></h3><div><p>When you extract natural resources, harvest timber or own mineral rights in B.C. you're charged taxes, royalties and fees.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/speculation-vacancy-tax">Speculation and vacancy tax</a></h3><div><p class="bc_paragraph">The speculation and vacancy tax is an annual tax based on how owners use residential properties in major urban areas in B.C.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/insurance-taxes">Insurance taxes</a></h3><div><p>When you have an insurance contract to insure a resident of B.C., or a property situated in B.C., Insurance Premium Tax is charged. The tax is charged on premium payments made as consideration for the insurance contract, such as premium deposits, assessments, registration fees and contributions by members.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/verification-audit-ruling-appeal">Tax verification, audits, rulings and appeals</a></h3><div><p><span>To ensure you charge and pay the right amount of tax you may request a ruling or interpretation, be audited or file an appeal if you believe the Ministry of Finance made an error in a decision.</span></p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/etaxbc">eTaxBC online services</a></h3><div><p><span>eTaxBC is a convenient online system for individuals and businesses to file returns, make payments and communicate directly to the B.C. Ministry of Finance. </span><span><span>Find out more about eTaxBC, </span><span>what’s new in eTaxBC and our eTaxBC help guide.</span></span></p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/tax-updates">Tax updates</a></h3><div><p>Read about changes being made to B.C. provincial tax laws, policies and programs. Find out what’s new and subscribe to receive email notifications when new updates are made.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/tim">Tax Interpretation Manual</a></h3><div><p>The Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in British Columbia.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/receivables-management-office">Managing your government debts with the Receivables Management Office</a></h3><div><p>Our dedicated teams are here to help guide you through payments and outstanding amounts owed for government programs and accounts.</p> <p>We can help, whether you're late on payments or need help setting up primary billing. We're here to make the process simple and clear for you.</p></div></div></div></div></div><div class="themeContent__secondary"><div id="cmf-ui-supplementary-content" class="sc-482527c5-0 hgXFlr"><div id="cmf-ui-news-feeds" class="sc-7e3ecaf6-0 fQvlAQ"><div class="headings">News</div><div class="newsFeedElement"><div class="external-feed newsFeed__feedItem"><h2 id="newsFeed">In focus</h2><div><div class="feed-item newsFeed__feedItem"><div class="feedItem__imageContainer"><a href="https://news.gov.bc.ca/releases/2024HOUS0044-001557"><img src="https://live.staticflickr.com/65535/54007276090_540e7ca5be_b.jpg" alt="Thousands of first-time home buyers will have the opportunity to purchase a home at an initial 40% below market value at the Heather Lands in Vancouver, made possible through an innovative financing initiative envisioned by xʷməθkʷəy̓əm (Musqueam), Sḵwx̱wú7mesh (Squamish), and səlilwətaɬ (Tsleil-Waututh) (MST) Nations delivered in partnership with the Province."/></a></div><div class="feedItem__textContainer"><h3><a class="newsFeed_link" href="https://news.gov.bc.ca/releases/2024HOUS0044-001557">Partnership between MST Nations, Province will help thousands own their first home in Vancouver</a></h3><p class="date">Thursday, September 19, 2024</p><p class="description">Thousands of first-time home buyers will have the opportunity to purchase a home at an initial 40% below market value at the Heather Lands in Vancouver, made possible through an innovative financing initiative envisioned by xʷməθkʷəy̓əm (Musqueam), Sḵwx̱wú7mesh (Squamish), and səlilwətaɬ (Tsleil-Waututh) (MST) Nations delivered in partnership with the Province.</p></div></div></div><div class="linkElement"><a class="btn-primary newsfeed__linkText" href="https://news.gov.bc.ca/themes/taxes-and-tax-credits">View more news</a></div></div></div></div><div dir="ltr"><div class="sc-80777ebf-0 Eevlp"><div class="headings">Report suspected tax non-compliance</div><div class="promoBox__Container"><div class="promoBox__textContainer "><div class="promoBox__textContent"><div class="promoBox__text"><p>If you know or suspect a person or business isn’t complying with B.C. tax laws, you can anonymously report them using the online tip form.</p> <p><a class="btn btn-primary" href="/gov/content/taxes/report-tax-tip" target="_self">Submit an online tip</a></p> <p><span>You can also submit a tip over the phone 24 hours a day, 7 days a week at <a href="tel: 1-877-977-0858" target="_self">1-877-977-0858</a>.</span></p></div></div></div></div></div></div></div></div></div></div></div></div><div id="cmf-ui-footer" class="sc-d020cdcc-0 eGFsGK"><div id="cmf-ui-floating-widget" class="sc-8bc2b6a7-0 hICLDM"><div class="floatingWidget"><div class="floatingWidget__buttonGroup"><button aria-label="Back to top" class="floatingWidget__buttonGroup__button floatingWidget__buttonGroup__button--backToTop"><svg width="16" height="23" viewBox="0 0 16 23" fill="none" xmlns="http://www.w3.org/2000/svg" class="move-icon"><g clip-path="url(#clip0_1789_21618)"><line x1="0.5" y1="0.5" x2="15.5" y2="0.5" stroke="#1A5A96" stroke-linecap="round"></line><path d="M1.07192 16.1972L0.25836 15.4044C-0.08612 15.0687 -0.08612 14.5259 0.25836 14.1938L7.37884 7.25176C7.72332 6.91608 8.28035 6.91608 8.62116 7.25176L15.7416 14.1903C16.0861 14.5259 16.0861 15.0687 15.7416 15.4008L14.9281 16.1936C14.5799 16.5329 14.0119 16.5257 13.6711 16.1793L9.46771 11.8798V22.143C9.46771 22.6179 9.07558 23 8.58818 23H7.41548C6.92808 23 6.53596 22.6179 6.53596 22.143V11.8798L2.32891 16.1829C1.98809 16.5329 1.42006 16.54 1.07192 16.1972Z" fill="#1A5A96"></path></g><defs><clipPath id="clip0_1789_21618"><rect width="16" height="23" fill="white"></rect></clipPath></defs></svg><svg width="16" height="23" viewBox="0 0 16 23" fill="none" xmlns="http://www.w3.org/2000/svg" class="move-icon-hover"><line x1="0.5" y1="0.5" x2="15.5" y2="0.5" stroke="#1A5A96" stroke-linecap="round"></line><path d="M1.07192 14.1972L0.25836 13.4044C-0.08612 13.0687 -0.08612 12.5259 0.25836 12.1938L7.37884 5.25176C7.72332 4.91608 8.28035 4.91608 8.62116 5.25176L15.7416 12.1903C16.0861 12.5259 16.0861 13.0687 15.7416 13.4008L14.9281 14.1936C14.5799 14.5329 14.0119 14.5257 13.6711 14.1793L9.46771 9.87981V20.143C9.46771 20.6179 9.07558 21 8.58818 21H7.41548C6.92808 21 6.53596 20.6179 6.53596 20.143V9.87981L2.32891 14.1829C1.98809 14.5329 1.42006 14.54 1.07192 14.1972Z" fill="#1A5A96"></path></svg></button><button aria-label="Copy link" class="floatingWidget__buttonGroup__button floatingWidget__buttonGroup__button--permalink"><svg width="16" height="19" viewBox="0 0 16 19" fill="none" xmlns="http://www.w3.org/2000/svg" class="copy-icon"><path d="M11.4286 16.625V18.1094C11.4286 18.6013 11.0448 19 10.5714 19H0.857143C0.38375 19 0 18.6013 0 18.1094V4.45312C0 3.96124 0.38375 3.5625 0.857143 3.5625H3.42857V14.5469C3.42857 15.6928 4.32575 16.625 5.42857 16.625H11.4286ZM11.4286 3.85938V0H5.42857C4.95518 0 4.57143 0.39874 4.57143 0.890625V14.5469C4.57143 15.0388 4.95518 15.4375 5.42857 15.4375H15.1429C15.6163 15.4375 16 15.0388 16 14.5469V4.75H12.2857C11.8143 4.75 11.4286 4.34922 11.4286 3.85938ZM15.749 2.70791L13.3939 0.260842C13.2332 0.0938283 13.0151 1.23499e-06 12.7878 0L12.5714 0V3.5625H16V3.33765C16 3.10146 15.9097 2.87493 15.749 2.70791Z" fill="#1A5A96"></path></svg><svg width="16" height="19" viewBox="0 0 16 19" fill="none" xmlns="http://www.w3.org/2000/svg" class="copy-icon-hover"><path d="M11.4286 16.625V18.1094C11.4286 18.6013 11.0448 19 10.5714 19H0.857143C0.38375 19 0 18.6013 0 18.1094V4.45312C0 3.96124 0.38375 3.5625 0.857143 3.5625H3.42857V14.5469C3.42857 15.6928 4.32575 16.625 5.42857 16.625H11.4286ZM15 0H11.4286H5.42857C4.95518 0 4.57143 0.39874 4.57143 0.890625V14.5469C4.57143 15.0388 4.95518 15.4375 5.42857 15.4375H15.1429C15.6163 15.4375 16 15.0388 16 14.5469V4.75V0.890625C16 0.5 16 0 15 0Z" fill="#1A5A96"></path></svg></button></div></div></div><div class="sc-7991dac4-0 idkhmr"><div class="container"><div class="didYouFind__text"><span>Did you find what you were looking for?</span></div><div class="didYouFind__buttons"><button class="btn-yes btn btn-secondary">Yes</button><button class="btn-no btn btn-secondary">No</button></div></div></div><div class="sc-119f5479-0 jPfNrD landAcknowledgement" id="cmf-ui-land-acknowledgement"><div class="landAcknowledgement__container"><div class="landAcknowledgement__text"><p>The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.</p></div></div></div><footer><div class="container"><div class="contact"><img class="logo" src="/images/BCID_H_rgb_pos.png" alt="Government of B.C."/><p>We can help in over 220 languages and through other accessible options. <a class="footer-link-grey" href="/gov/content/home/get-help-with-government-services">Call, email or text us</a>, or <a class="footer-link-grey" href="/gov/content/home/services-a-z">find a service centre</a></p></div><div class="more-info"><h2>More info</h2><ul><li><a href="/gov/content/home" class="footer-link" target="_self">Home</a></li><li><a href="/gov/content/about-gov-bc-ca" class="footer-link" target="_self">About gov.bc.ca</a></li><li><a href="/gov/content/home/disclaimer" class="footer-link" target="_self">Disclaimer</a></li><li><a href="/gov/content/home/privacy" class="footer-link" target="_self">Privacy</a></li><li><a href="/gov/content/home/accessible-government" class="footer-link" target="_self">Accessibility</a></li><li><a href="/gov/content/home/copyright" class="footer-link" target="_self">Copyright</a></li><li><a href="/gov/content/home/get-help-with-government-services" class="footer-link" target="_self">Contact us</a></li></ul></div></div><div class="bottom"><div class="copyright">© <!-- -->2024<!-- --> Government of British Columbia</div></div></footer></div></div><script id="__NEXT_DATA__" type="application/json">{"props":{"pageProps":{"errorCode":false,"data":{"correlationId":"8c834e98-973d-4158-a69e-0131a3ad213c","requestId":"a572b08d-2dd1-486b-b491-766457ba168f","request":"/cmf-ms-orchestrator/orchestrator/cached/page/url","apiVersion":"1.1","params":{"url":"https://www2.gov.bc.ca/gov/content/taxes"},"statusCode":200,"results":[{"id":"528c14a6b546401b9fb911b14f9ab6ca","sourceId":"32D3378678624AF8A905FEE82427C82F","site":{"id":"SITE_GOV","key":"gov","url":"https://www2.gov.bc.ca"},"type":"PAGE","subtype":"THEME","url":"/gov/content/taxes","languageCode":"en","savedDate":1707209591543,"savedBy":"IDIR\\ACOSTIGA","publishedDate":1707209606578,"publishedBy":"IDIR\\ACOSTIGA","components":[{"id":"5efef698959e45b4a3da3becfcc4f010","name":"Taxes and tax credits","orderWeight":0,"type":"PAGE","fields":[{"name":"Hide Page From Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Disallow Search Indexing","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Page from IA","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Configured Environment","orderWeight":4,"value":"RT","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"land.acknowledgement.text","orderWeight":5,"value":"The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"gov.legacy.domain","orderWeight":6,"value":"https://www2.gov.bc.ca","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"granville.theme.enabled","orderWeight":7,"value":"false","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"intranet.siteToggle.enabled","orderWeight":8,"value":"true","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"gov.theme.heading","orderWeight":9,"value":"Services and information topics","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"intranet.theme.heading","orderWeight":10,"value":"Topics","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"intranet.legacy.domain","orderWeight":11,"value":"https://intranet.gov.bc.ca","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"intranet.bypass.router.urls","orderWeight":12,"value":"/analytics","type":"STRING","role":"CONFIGURATION","attrs":{}}],"children":[{"id":"b4ccecbabf14456288191e28a0dc507b","name":"body","orderWeight":0,"type":"BODY","fields":[{"name":"Title","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"d1c129dc29244afd952a9d1cac39664e","name":"Theme","orderWeight":0,"type":"GENERIC","fields":[{"name":"Tile Text","orderWeight":2,"value":"\u0026lt;p\u0026gt;Learn about provincial taxes and tax credits. Includes information about audits, rulings and appeals.\u0026amp;nbsp;\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}},{"name":"Theme Page Image","orderWeight":3,"value":"/StaticWebResources/static/gov3/images/theme/page/themepage_taxes.png","type":"STRING","role":"IMAGE","attrs":{}},{"name":"Theme Menu Image","orderWeight":4,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_taxes.png","type":"STRING","role":"IMAGE","attrs":{}},{"name":"Homepage Icon Image","orderWeight":4,"value":"/StaticWebResources/static/gov3/images/theme/icon/themelist_icons_taxes.png","type":"STRING","role":"IMAGE","attrs":{}}],"children":[]},{"id":"26374c2ba92e4cdf89e32fe491e6c4b6","name":"NewsFeed","orderWeight":0,"type":"GENERIC","fields":[{"name":"Feed Title","orderWeight":1,"value":"In focus","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Feed URL","orderWeight":2,"value":"https://news.gov.bc.ca/themes/taxes-and-tax-credits/feed","type":"STRING","role":"LINK","attrs":{}},{"name":"Max Number of Items","orderWeight":3,"value":"1","type":"NUMBER","role":"CONTENT","attrs":{}},{"name":"Show Date","orderWeight":4,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Show Intro","orderWeight":5,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Sort by","orderWeight":6,"value":"Date - Descending","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Link Text","orderWeight":8,"value":"View more news","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":9,"value":"https://news.gov.bc.ca/themes/taxes-and-tax-credits","type":"STRING","role":"LINK","attrs":{}}],"children":[]},{"id":"3eeb4cf9c5cd45f5bfe52e942a94193d","name":"3-Col Popular Topics","orderWeight":0,"type":"GENERIC","fields":[{"name":"Heading","orderWeight":1,"value":"Popular topics","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"599eecf194aa4421af4f96605d0b9a05","name":"Feature","orderWeight":0,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Provincial sales tax","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/taxes/sales-taxes/pst","type":"STRING","role":"LINK","attrs":{}},{"name":"Link Target","orderWeight":3,"value":"_self","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Text","orderWeight":4,"value":"\u0026lt;p\u0026gt;Tax you pay when you purchase a taxable good or service.\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]},{"id":"08d8f7e3f32e48f4871954e3ae32adaa","name":"Feature","orderWeight":1,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Speculation and vacancy tax","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/taxes/speculation-vacancy-tax","type":"STRING","role":"LINK","attrs":{}},{"name":"Link Target","orderWeight":3,"value":"_self","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Text","orderWeight":4,"value":"\u0026lt;p\u0026gt;Information about the speculation and vacancy tax.\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]},{"id":"8482745c76b945ddab7bca33c0fde662","name":"Feature","orderWeight":2,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Property transfer tax","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/taxes/property-taxes/property-transfer-tax","type":"STRING","role":"LINK","attrs":{}},{"name":"Link Target","orderWeight":3,"value":"_self","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Text","orderWeight":4,"value":"\u0026lt;p\u0026gt;Tax you pay when you purchase or gain an interest in a property.\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":"ceb0801abd684149843bddbe3b3a557f","name":"Theme Search Config","orderWeight":0,"type":"GENERIC","fields":[{"name":"Collection Name","orderWeight":1,"value":"theme_8_collection","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Frontend Name","orderWeight":2,"value":"theme_8_frontend","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Search Page","orderWeight":3,"value":"/gov/search?id=364A046E32874A31B702AC4357032A64","type":"STRING","role":"LINK","attrs":{}}],"children":[]},{"id":"7a67fd87528c4ff5ac39a5463d5d7765","name":"Search","orderWeight":0,"type":"GENERIC","fields":[{"name":"Heading","orderWeight":1,"value":"Search taxes and tax credits","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Search Page","orderWeight":5,"value":"/gov/search?id=364A046E32874A31B702AC4357032A64","type":"STRING","role":"LINK","attrs":{}}],"children":[]},{"id":"8fdd7ba8d2e049ba9e0ebf7cb01c57d1","name":"Alert","orderWeight":0,"type":"GENERIC","fields":[{"name":"Type","orderWeight":1,"value":"Information","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Message","orderWeight":2,"value":"\u0026lt;p\u0026gt;\u0026lt;strong\u0026gt;We can help you stay informed.\u0026amp;nbsp;\u0026lt;/strong\u0026gt;\u0026lt;a href=\u0026quot;/gov/content/taxes/tax-updates/email-subscription-form\u0026quot; target=\u0026quot;_self\u0026quot;\u0026gt;Subscribe\u0026lt;/a\u0026gt; to receive our latest email updates about tax programs and other tax-related updates.\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]},{"id":"577e1eb1f5af4b468cf69fbb87faa7c5","name":"Right-column Boxes","orderWeight":0,"type":"GENERIC","fields":[],"children":[{"id":"12fe44ab24fd444198055f5f9c76c5e1","name":"Promo Box","orderWeight":0,"type":"GENERIC","fields":[{"name":"heading","orderWeight":1,"value":"Report suspected tax non-compliance","type":"STRING","role":"CONTENT","attrs":{}},{"name":"target","orderWeight":4,"value":"_self","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"text","orderWeight":6,"value":"\u0026lt;p\u0026gt;If you know or suspect a person or business isn\u0026amp;rsquo;t complying with B.C. tax laws, you can anonymously report them using the online tip form.\u0026lt;/p\u0026gt;\n\n\u0026lt;p\u0026gt;\u0026lt;a class=\u0026quot;btn btn-primary\u0026quot; href=\u0026quot;/gov/content/taxes/report-tax-tip\u0026quot; target=\u0026quot;_self\u0026quot;\u0026gt;Submit an online tip\u0026lt;/a\u0026gt;\u0026lt;/p\u0026gt;\n\n\u0026lt;p\u0026gt;\u0026lt;span\u0026gt;You can also submit a tip over the phone 24 hours a day, 7 days a week at \u0026lt;a href=\u0026quot;tel: 1-877-977-0858\u0026quot; target=\u0026quot;_self\u0026quot;\u0026gt;1-877-977-0858\u0026lt;/a\u0026gt;.\u0026lt;/span\u0026gt;\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]}]}]}]},{"id":"5b6a9412229b489585b2f291998025c6","name":"Header/Footer","orderWeight":0,"type":"HEADER_FOOTER","fields":[{"name":"Hide Page From Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Disallow Search Indexing","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Page from IA","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"didYouFind","orderWeight":0,"value":"Is this page useful?","type":"STRING","role":"CONTENT","attrs":{}},{"name":"didYouFindYes","orderWeight":0,"value":"Yes","type":"STRING","role":"CONTENT","attrs":{}},{"name":"didYouFindNo","orderWeight":0,"value":"No","type":"STRING","role":"CONTENT","attrs":{}},{"name":"thankYou","orderWeight":0,"value":"Thank you for your response.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"submitFeedback","orderWeight":0,"value":"Submit Feedback","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"8469f9a9943940d684b648dd315fa16f","name":"body","orderWeight":0,"type":"BODY","fields":[{"name":"Title","orderWeight":0,"value":"Header/Footer","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"202888c785b04e359f85aa318abc79fa","name":"List of Links","orderWeight":0,"type":"GENERIC","fields":[{"name":"List Title","orderWeight":1,"value":"Header","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"9a2d8bfd4f194e05bb60ef00a5ceeb21","name":"Link","orderWeight":0,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Careers \u0026 MyHR","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/careers-myhr","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"914579852ea84ae59e821d3fb711cbca","name":"Link","orderWeight":1,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Services","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/services-a-z","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"4e67cdad5c774bad8e37cde09301bbcb","name":"Link","orderWeight":2,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Forms","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/forms-a-z","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"03b0a1411a9d43a999c7fd96adbae2f4","name":"Link","orderWeight":3,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"News","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://news.gov.bc.ca/","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"c47afd1a0547435c962ac39d5897c72c","name":"Link","orderWeight":4,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Contact us","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/get-help-with-government-services","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":"27b53840330e4f5fb61bf81a9b021185","name":"Logo","orderWeight":0,"type":"GENERIC","fields":[{"name":"Image Alt Text","orderWeight":1,"value":"Government of B.C.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Image","orderWeight":2,"value":"/StaticWebResources/static/gov3/images/gov_bc_logo.svg","type":"STRING","role":"LINK","attrs":{}},{"name":"Image Link","orderWeight":3,"value":"/gov/content/home","type":"STRING","role":"LINK","attrs":{}}],"children":[]},{"id":"3c1c6ce64e1d43c9b22c21cbafd34b3e","name":"List of Links","orderWeight":1,"type":"GENERIC","fields":[{"name":"List Title","orderWeight":1,"value":"Connect With Us","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"e5b083a408df403386bc962741aa7899","name":"Link","orderWeight":0,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"BC Gov News","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://news.gov.bc.ca/","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"2822a85b703642c195a74a0df1ceec18","name":"Link","orderWeight":1,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Facebook","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://www.facebook.com/BCProvincialGovernment","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"cbd418e031a545b7bb18a91a04d4f5d6","name":"Link","orderWeight":2,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Twitter","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://twitter.com/BCGovNews","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"7bc0be93259744c6962e0c0c008a048f","name":"Link","orderWeight":3,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Photos","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://www.flickr.com/photos/bcgovphotos/","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"cd5025e7c2404d28b3316231488593ea","name":"Link","orderWeight":4,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Videos","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://www.youtube.com/user/ProvinceofBC","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"082b61053d944cb6881628d3c9f92247","name":"Link","orderWeight":5,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Newsletters","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://news.gov.bc.ca/newsletters","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"c7ec39591d994fa0809928909b32f13d","name":"Link","orderWeight":6,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"RSS feeds","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"https://news.gov.bc.ca/connect#rss","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"Yes","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":"4744934488a44a97aca59432b30551b8","name":"List of Links","orderWeight":2,"type":"GENERIC","fields":[{"name":"List Title","orderWeight":1,"value":"Government A-Z","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"7eb9dea7fcfc41b8af55cd8690832c50","name":"Link","orderWeight":0,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Services A-Z","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/services-a-z","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"88bb5fda4ed24136a7465de8e4587de4","name":"Link","orderWeight":1,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Organizations A-Z","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/organizations-a-z","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"c07662776bd94d84a995a9f167c02522","name":"Link","orderWeight":2,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Forms A-Z","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/forms-a-z","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":"2fa60bd3cf5f4ae88e2795da5014af0f","name":"List of Links","orderWeight":3,"type":"GENERIC","fields":[{"name":"List Title","orderWeight":1,"value":"Footer","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":"9d6740443be144f9b35acf31e513ca85","name":"Link","orderWeight":0,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Home","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"1458af5616b04eb293cb5498b67b2e82","name":"Link","orderWeight":1,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"About gov.bc.ca","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/about-gov-bc-ca","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"2484ba4be3fd4a41808655d1a58cfcf4","name":"Link","orderWeight":2,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Disclaimer","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/disclaimer","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"666378a3675642a9afa2803738edd8ef","name":"Link","orderWeight":3,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Privacy","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/privacy","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"b6fecd0041e44fc78a22d3f48204e648","name":"Link","orderWeight":4,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Accessibility","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/accessible-government","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"549be1901a6d4a4bbf950364b2c85ef9","name":"Link","orderWeight":5,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Copyright","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/copyright","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]},{"id":"b1e11ab7712748c6a0f5111745c03eac","name":"Link","orderWeight":6,"type":"GENERIC","fields":[{"name":"Link Title","orderWeight":1,"value":"Contact us","type":"STRING","role":"CONTENT","attrs":{}},{"name":"Link URL","orderWeight":2,"value":"/gov/content/home/get-help-with-government-services","type":"STRING","role":"LINK","attrs":{}},{"name":"Open New Window","orderWeight":3,"value":"No","type":"OPTION","role":"CONTENT","attrs":{}}],"children":[]}]}]},{"id":null,"name":"Header Search","orderWeight":1,"type":"GENERIC","fields":[{"name":"Search Page URL","orderWeight":0,"value":"/gov/search","type":"NODE","role":"GENERIC","attrs":{}},{"name":"Search Page URL ID","orderWeight":0,"value":"2E4C7D6BCAA4470AAAD2DCADF662E6A0","type":"NODE","role":"GENERIC","attrs":{}}],"children":[]}]},{"id":null,"name":"Site Navigation","orderWeight":0,"type":"SITE_NAVIGATION","fields":[],"children":[{"id":null,"name":"Employment, business and economic development","orderWeight":11,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"7a44184534dc43f3a2583c05a84e7912","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"820A75B4A1AF426C9450E4ADF0D1D783","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/employment-business","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_13_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_13_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=2F755F92ED224D02AD29E2EDA5EA0328","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_employment.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Data","orderWeight":15,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"f5950e7b2316453980208bb8eb1edef2","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"1AE507FCE6A943199E9D2F8A7748B2B5","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/data","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_data_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"data_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=3BABFFCCDAC74CDDBB56C987DDF4AD04","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/assets/gov/data/thememenu_data.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Education and training","orderWeight":16,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"8c5508a3d2b3482b8b9fbfa2135b2ee3","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"205DE48374094784A6B7202B9614CD69","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/education-training","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_4_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_4_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=84131A7374544958A7C2832226CC8A81","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_education.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"British Columbians and our governments","orderWeight":16,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"0c2b4804086a4150aae74e4f08b3c3f0","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"1BCDDAA9ED30487784F29ADC800E5DCB","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/governments","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_1_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_1_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=401A7ECBB734485FA6AF857F78DD4363","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_britishcolumbians.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Birth, adoption, death, marriage and divorce","orderWeight":17,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"16d8fb37be624497bd8eee4885b38438","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"90CA4E68AA484987B5B74587FB5B0764","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/life-events","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_3_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_3_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=37BDCD618E4744998F9385A3F3248A06","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_births.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Driving and transportation","orderWeight":21,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"a1a3819cf8044f3dbdef007e89865868","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"A7B3531E17F34FE9AF2B5553E2BE212A","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/transportation","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_5_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_5_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=B183E708FB894403AE4914B67D5FCB31","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_driving.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Farming, natural resources and industry","orderWeight":21,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"445ddacb71c94373bb54a65b909a7e2a","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"A389E49687F74532A306249A234EDF29","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/industry","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_12_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_12_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=EA290C5F07E04D849502A930F680EA7F","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_farmingindustry.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Family and social supports","orderWeight":22,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"88db7804b1224408a2c4033136c5dc7c","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"FD488413D1B74C5B931B2F6B0E00C61D","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/family-social-supports","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_15_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_15_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=C2674D9D2EE3408FBE2D43FAD6893DBD","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_familysocial.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Health","orderWeight":23,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"56156a2cf78045fd9d558a7910cb323e","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"EC75FD2ECA044D2C9CCB32361905348A","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/health","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_2_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_2_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=19E4894872F646948A1C7E4D8CE73863","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_health.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Environmental protection and sustainability","orderWeight":24,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"90fbe0afbd6d4fe38941d1882d72c700","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"8C53E2851B294D8AA18340E4C6A54D7D","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/environment","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_11_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_11_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=CC87D3202359407F8A5C1DBEADC22A0F","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_environment.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Law, crime and justice","orderWeight":27,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"ffac731e591b4c40ada3c6d3e9559f40","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"24EEB3C6DAAE49B5AA4EB916CF5C930F","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/justice","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_7_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_7_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=2C2D870D983944B5B7EE026C36963D11","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_lawcrime.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Housing and tenancy","orderWeight":28,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"29b1173bbaf2493085efb4507ddffba1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"981982BEA20341FB81B611675492A653","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/housing-tenancy","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_9_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_9_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=B2F6526DAAF848A5A45CED4CF8B44509","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_housing.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Public safety and emergency services","orderWeight":32,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"cde66b8272ea47e39ad3d6edd5929b39","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"B1756B8E482543338B861392B8615439","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/safety","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_6_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_6_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=80CC1FB1480D4F59B28322CBE2927585","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_publicsafety.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Sports, recreation, arts and culture","orderWeight":36,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"4c8e7b20dc5e47269528a52be0f0e9b3","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"7E0910AE24054217AFE2E62D117A2687","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/sports-culture","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_10_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_10_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=3610728B0FC142458338578D37774BE8","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_sportsrec.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Taxes and tax credits","orderWeight":37,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"528c14a6b546401b9fb911b14f9ab6ca","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"32D3378678624AF8A905FEE82427C82F","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/taxes","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_8_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_8_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=364A046E32874A31B702AC4357032A64","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_taxes.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]},{"id":null,"name":"Tourism and immigration","orderWeight":38,"type":"PAGE_COMPONENT","fields":[{"name":"id","orderWeight":0,"value":"d4ec139b9f37452183ba7f6ba7f03157","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"D6E183CFBFED46B282F80342BA3F69D0","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":3,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":4,"value":"THEME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"depth","orderWeight":5,"value":"1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}},{"name":"hideFromNavigation","orderWeight":7,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"hideFromIA","orderWeight":8,"value":"false","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":9,"value":"/gov/content/tourism-immigration","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchCollectionName","orderWeight":10,"value":"theme_14_collection","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchFrontEndName","orderWeight":11,"value":"theme_14_frontend","type":"STRING","role":"GENERIC","attrs":{}},{"name":"searchPage","orderWeight":12,"value":"/gov/search?id=9DF0542A58C34D15829D07C5CD4286AC","type":"STRING","role":"GENERIC","attrs":{}},{"name":"themeMenuImage","orderWeight":13,"value":"/StaticWebResources/static/gov3/images/theme/menu/thememenu_tourism.png","type":"STRING","role":"GENERIC","attrs":{}}],"children":[]}]},{"id":null,"name":"Site Notifications","orderWeight":0,"type":"NOTIFICATION","fields":[],"children":[{"id":"f51a60dc4b0f4745b710fd91fef15a20","name":"Notification","orderWeight":0,"type":"GENERIC","fields":[{"name":"Type","orderWeight":0,"value":"Info","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Enabled","orderWeight":0,"value":"Off","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Message","orderWeight":1,"value":"\u0026lt;p\u0026gt;Due to the election period, this site is not being updated except for emerging public health and safety information or topics that are statutory in nature.\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]},{"id":"3ea895507d644df9a0e02179deb16b6f","name":"Notification","orderWeight":0,"type":"GENERIC","fields":[{"name":"Type","orderWeight":0,"value":"Black Banner","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Enabled","orderWeight":0,"value":"Off","type":"OPTION","role":"CONTENT","attrs":{}},{"name":"Message","orderWeight":1,"value":"\u0026lt;p\u0026gt;\u0026lt;span\u0026gt;ALERT: Her Majesty Queen Elizabeth II, Queen of Canada has passed away at the age of 96.\u0026lt;/span\u0026gt;\u0026lt;/p\u0026gt;","type":"WYSIWYG","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":null,"name":"Chatbot Configurations","orderWeight":0,"type":"CONFIGURATION","fields":[{"name":"chatbot.frontendId","orderWeight":0,"value":"GOV-COVID","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.attributes.title","orderWeight":0,"value":"BC COVID Assistant","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.attributes.icon","orderWeight":0,"value":"/StaticWebResources/static/gov3/images/chatbot_icon.svg","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.attributes.language","orderWeight":0,"value":"en","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.attributes.additional","orderWeight":0,"value":"wait-open","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.sessionId.unique.length","orderWeight":0,"value":"20","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.initial.message2","orderWeight":0,"value":"Type a question or click on a popular topic below. To see these again later, type \"\u003cstrong\u003epopular topics\u003c/strong\u003e\".\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eDon't include personal details\u003c/strong\u003e such as your name, contact information, or identity numbers.","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.initial.message3","orderWeight":0,"value":"{\"type\": \"chips\",\"options\": [{\"text\": \"More languages\"},{\"text\": \"COVID-19 vaccine\"},{\"text\": \"COVID-19 testing\"},{\"text\": \"Travel information\"},{\"text\": \"COVID-19 data\"},{\"text\": \"Financial supports\"},{\"text\": \"BC's Restart\"},{\"text\": \"Connect by phone\"}]}","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.attributes.agentId","orderWeight":0,"value":"645410a8-4d5e-4045-b9d7-cb0e1f61b64d","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.css.variables","orderWeight":0,"value":"--df-messenger-button-titlebar-color:#F38489; --df-messenger-send-icon:#F38489;","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.enabled.pagetypes","orderWeight":0,"value":"BC Gov Home,BC Gov Theme,Topic,Service,Enhanced Search","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.initial.message","orderWeight":0,"value":"Hello, this is an automated Digital Assistant. Click or tap to ask a general question about $agentSubject.","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"chatbot.session.id","orderWeight":0,"value":"GOV-COVID_dMzDN16NfN6sm1Dmuk17","type":"STRING","role":"CONFIGURATION","attrs":{}}],"children":[]},{"id":null,"name":"metadata","orderWeight":0,"type":"METADATA","fields":[{"name":"title","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"navigaton_title","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.publisher","orderWeight":0,"value":"Province of British Columbia","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.created","orderWeight":0,"value":"2015-06-06","type":"STRING","role":"METADATA","attrs":{"scheme":"W3CDTF"}},{"name":"DCTERMS.modified","orderWeight":0,"value":"2024-02-06","type":"STRING","role":"METADATA","attrs":{"scheme":"W3CDTF"}},{"name":"DCTERMS:interactiveResource","orderWeight":0,"value":"BC Gov Theme","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.creator","orderWeight":0,"value":"Ministry of Finance","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCSext.creator","orderWeight":0,"value":"Ministry of Finance","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.creator","orderWeight":0,"value":"Revenue Division","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCSext.creator","orderWeight":0,"value":"Revenue Division","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.subject","orderWeight":0,"value":"Taxes","type":"STRING","role":"METADATA","attrs":{"scheme":"bcst"}},{"name":"DCTERMS.audience","orderWeight":0,"value":"General Public","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.audience","orderWeight":0,"value":"Business Owners","type":"STRING","role":"METADATA","attrs":{}},{"name":"MBCTERMS.subjectCategory","orderWeight":0,"value":"Economics and Industry","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCTERMS.subject","orderWeight":0,"value":"Tax benefits","type":"STRING","role":"METADATA","attrs":{"scheme":"bcst"}},{"name":"DCTERMS.language","orderWeight":0,"value":"eng","type":"STRING","role":"METADATA","attrs":{"scheme":"DCTERMS.ISO639-2"}},{"name":"security_classification","orderWeight":0,"value":"Low","type":"STRING","role":"METADATA","attrs":{}},{"name":"security_label","orderWeight":0,"value":"Public ","type":"STRING","role":"METADATA","attrs":{}},{"name":"description","orderWeight":0,"value":"Learn about the different taxes and royalties charged in B.C and how they may apply to you.","type":"STRING","role":"METADATA","attrs":{}},{"name":"keywords","orderWeight":0,"value":"tax, tax credits, sales taxes, income taxes, property taxes, natural resource taxes, royalties, insurance taxes, appeals, audits, rulings","type":"STRING","role":"METADATA","attrs":{}},{"name":"level1","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCSext.level1","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"level1_id","orderWeight":0,"value":"32D3378678624AF8A905FEE82427C82F","type":"STRING","role":"METADATA","attrs":{}},{"name":"current_page","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"DCSext.current_page","orderWeight":0,"value":"Taxes and tax credits","type":"STRING","role":"METADATA","attrs":{}},{"name":"current_page_id","orderWeight":0,"value":"32D3378678624AF8A905FEE82427C82F","type":"STRING","role":"METADATA","attrs":{}},{"name":"provinceTitle","orderWeight":0,"value":"Province of British Columbia","type":"STRING","role":"METADATA","attrs":{}},{"name":"servicedBy.correlationId","orderWeight":0,"value":"10651616-addf-4056-9f13-379062fe2484","type":"STRING","role":"METADATA","attrs":{}},{"name":"servicedBy.hostname","orderWeight":0,"value":"prod-cmf-metadata-rt-764d58d7b9-gw8kt","type":"STRING","role":"METADATA","attrs":{}}],"children":[]},{"id":null,"name":"explore-within","orderWeight":0,"type":"PAGE_COMPONENT","fields":[{"name":"exploreWithinTitle","orderWeight":0,"value":"Explore Within","type":"STRING","role":"CONTENT","attrs":{}},{"name":"exploreWithinMore","orderWeight":0,"value":"more ...","type":"STRING","role":"CONTENT","attrs":{}},{"name":"headingBarText","orderWeight":0,"value":"Services and Information Topics","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":null,"name":"Sales taxes","orderWeight":35,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/sales-taxes","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C.\u0026amp;nbsp;Businesses may also be required to be registered to collect some or all of these taxes.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Income taxes","orderWeight":37,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/income-taxes","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;If you earned income in B.C. or operated a Corporation with a permanent establishment in B.C. last year you need to file an income tax return. Find out when you need to file your income tax return, and if any tax credits or rebates apply to you.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Property taxes","orderWeight":38,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/property-taxes","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;When you own, lease or gain an interest in a property (e.g. land, home, etc.) located in B.C. you must pay property taxes.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Employer health tax","orderWeight":40,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/employer-health-tax","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p class=\u0026quot;bc_paragraph\u0026quot;\u0026gt;The employer health tax is an annual tax that B.C. employers may have to pay beginning January 2019.\u0026lt;/p\u0026gt;\n\n\u0026lt;p class=\u0026quot;bc_paragraph\u0026quot;\u0026gt;\u0026amp;nbsp;\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Natural resource taxes","orderWeight":42,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/natural-resource-taxes","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;When you extract natural resources, harvest timber or own mineral rights in B.C. you\u0026amp;#39;re charged taxes, royalties and fees.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Speculation and vacancy tax","orderWeight":43,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/speculation-vacancy-tax","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p class=\u0026quot;bc_paragraph\u0026quot;\u0026gt;The speculation and vacancy tax is an annual tax based on how owners use residential properties in major urban areas in B.C.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Insurance taxes","orderWeight":44,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/insurance-taxes","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;When you have an insurance contract to insure a resident of B.C., or a property situated in B.C., Insurance Premium Tax is charged. The tax is charged on premium payments made as consideration for the insurance contract, such as premium deposits, assessments, registration fees and contributions by members.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Tax verification, audits, rulings and appeals","orderWeight":46,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/verification-audit-ruling-appeal","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;\u0026lt;span\u0026gt;To ensure you charge and pay the right amount of tax you may request a ruling or interpretation, be audited or file an appeal if you believe the Ministry of Finance made an error in a decision.\u0026lt;/span\u0026gt;\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"eTaxBC online services","orderWeight":48,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/etaxbc","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;\u0026lt;span\u0026gt;eTaxBC is a convenient online system for individuals and businesses to file returns, make payments and communicate directly to the B.C. Ministry of Finance.\u0026amp;nbsp;\u0026lt;/span\u0026gt;\u0026lt;span\u0026gt;\u0026lt;span\u0026gt;Find out more about eTaxBC, \u0026lt;/span\u0026gt;\u0026lt;span\u0026gt;what\u0026amp;rsquo;s new in eTaxBC and our eTaxBC help guide.\u0026lt;/span\u0026gt;\u0026lt;/span\u0026gt;\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Tax updates","orderWeight":52,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/tax-updates","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;Read about changes being made to B.C. provincial tax laws, policies and programs. Find out what\u0026amp;rsquo;s new and subscribe to receive email notifications when new updates are made.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Tax Interpretation Manual","orderWeight":56,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/tim","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;The\u0026amp;nbsp;Tax Interpretation Manual (TIM) describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in British Columbia.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"Managing your government debts with the Receivables Management Office","orderWeight":60,"type":"LINK","fields":[{"name":"url","orderWeight":0,"value":"/gov/content/taxes/receivables-management-office","type":"STRING","role":"LINK","attrs":{"target":"_blank"}},{"name":"intro","orderWeight":0,"value":"\u0026lt;p\u0026gt;Our dedicated teams are here to help guide you through payments and outstanding amounts owed for\u0026amp;nbsp;government programs and accounts.\u0026lt;/p\u0026gt;\n\n\u0026lt;p\u0026gt;We can help, whether you\u0026amp;#39;re late on payments or need help setting up primary billing. We\u0026amp;#39;re here to make the process simple and clear for you.\u0026lt;/p\u0026gt;","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]}]},{"id":null,"name":"Breadcrumb","orderWeight":0,"type":"BREADCRUMB","fields":[],"children":[{"id":null,"name":"Home","orderWeight":0,"type":"BREADCRUMB","fields":[{"name":"id","orderWeight":0,"value":"374ad99a05e0485d9badfb91fbaba2c1","type":"STRING","role":"GENERIC","attrs":{}},{"name":"parentId","orderWeight":1,"value":"94cd76ac0e204d9187bde5c34adbbdb6","type":"STRING","role":"GENERIC","attrs":{}},{"name":"sourceId","orderWeight":2,"value":"7782AB62B4364F439B6A258F4D730786","type":"STRING","role":"GENERIC","attrs":{}},{"name":"url","orderWeight":3,"value":"/gov/content/home","type":"STRING","role":"GENERIC","attrs":{}},{"name":"type","orderWeight":4,"value":"PAGE","type":"STRING","role":"GENERIC","attrs":{}},{"name":"subtype","orderWeight":5,"value":"HOME","type":"STRING","role":"GENERIC","attrs":{}},{"name":"olrPage","orderWeight":6,"value":"false","type":"BOOLEAN","role":"GENERIC","attrs":{}}],"children":[]}]},{"id":null,"name":"External Feed","orderWeight":0,"type":"EXTERNAL_FEED","fields":[{"name":"Feed URL","orderWeight":0,"value":"https://news.gov.bc.ca/themes/taxes-and-tax-credits/feed","type":"STRING","role":"CONTENT","attrs":{}}],"children":[{"id":null,"name":"External Feed Entry","orderWeight":0,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Partnership between MST Nations, Province will help thousands own their first home in Vancouver","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Thousands of first-time home buyers will have the opportunity to purchase a home at an initial 40% below market value at the Heather Lands in Vancouver, made possible through an innovative financing initiative envisioned by xʷməθkʷəy̓əm (Musqueam), Sḵwx̱wú7mesh (Squamish), and səlilwətaɬ (Tsleil-Waututh) (MST) Nations delivered in partnership with the Province.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"September 19, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Thursday, September 19, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024HOUS0044-001557","type":"STRING","role":"LINK","attrs":{}},{"name":"imageUrl","orderWeight":5,"value":"https://live.staticflickr.com/65535/54007276090_540e7ca5be_b.jpg","type":"STRING","role":"IMAGE","attrs":{}},{"name":"category","orderWeight":6,"value":"Housing","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":1,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"More help with everyday costs coming for more families","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"More financial relief is coming to more families through the BC Family Benefit Bonus, arriving in bank accounts starting in July.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"July 18, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Thursday, July 18, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0032-001148","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":2,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Boosted BC Family Benefit cheques on the way to thousands more families","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Increased BC Family Benefit payments arriving in bank accounts this summer will help families with rising expenses due to inflation.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"June 24, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Monday, June 24, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0028-000997","type":"STRING","role":"LINK","attrs":{}},{"name":"imageUrl","orderWeight":5,"value":"https://live.staticflickr.com/65535/53813207421_21cb86197f_b.jpg","type":"STRING","role":"IMAGE","attrs":{}},{"name":"category","orderWeight":6,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":3,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Minister’s statement on NAFTA panel’s softwood countervailing decision","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Bruce Ralston, Minister of Forests, has released the following statement in response to the binational North American Free Trade Agreement (NAFTA) Chapter 19 panel ruling on the U.S. Department of Commerce’s countervailing duty determination:","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"May 06, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Monday, May 06, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FOR0024-000688","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Forests","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":4,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Climate action tax credit helps people with everyday costs","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"More than two million individuals and families will see more money in their bank accounts as the climate action tax credit arrives this week.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"April 04, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Thursday, April 04, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0022-000484","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":5,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Tax savings will help people buy homes, boost construction","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Homes will be in reach for more people in B.C. as first-time homebuyers can now save thousands of dollars more, and new measures are put in place to encourage new home and rental construction.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"April 02, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Tuesday, April 02, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0020-000463","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":6,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Budget measures ensure homes are for people, not speculators","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"As part of Budget 2024 measures that will increase supply and make homes more affordable and accessible, the Province is taking action against speculators and those who profit from “flipping” homes.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"February 26, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Monday, February 26, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0009-000247","type":"STRING","role":"LINK","attrs":{}},{"name":"imageUrl","orderWeight":5,"value":"https://live.staticflickr.com/65535/53553378812_f339de777b_b.jpg","type":"STRING","role":"IMAGE","attrs":{}},{"name":"category","orderWeight":6,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":7,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Budget 2024: Taking action for people, families in B.C.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Budget 2024 takes on the big challenges people are facing today by helping with everyday costs, delivering more homes faster, strengthening health care and services, and building a stronger, cleaner economy.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"February 22, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Thursday, February 22, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0009-000241","type":"STRING","role":"LINK","attrs":{}},{"name":"imageUrl","orderWeight":5,"value":"https://live.staticflickr.com/65535/53546199264_1e4648bed0_b.jpg","type":"STRING","role":"IMAGE","attrs":{}},{"name":"category","orderWeight":6,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":8,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Ministers’ statement on United States’ preliminary decision to continue to apply duties","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Bruce Ralston, Minister of Forests; Brenda Bailey, Minister of Jobs, Economic Development and Innovation; Jagrup Brar, Minister of State for Trade; and Andrew Mercier, Minister of State for Sustainable Forestry Innovation, have issued the following statement:","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"February 01, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Thursday, February 01, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FOR0004-000112","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Forests","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]},{"id":null,"name":"External Feed Entry","orderWeight":9,"type":"GENERIC","fields":[{"name":"title","orderWeight":0,"value":"Homeowners should prepare for speculation and vacancy tax declarations","type":"STRING","role":"CONTENT","attrs":{}},{"name":"description","orderWeight":1,"value":"Homeowners in designated taxable municipalities covered by the speculation and vacancy tax will soon receive their annual declaration letters, as part of the Province’s work to fight real estate speculation and deliver more homes to people.","type":"STRING","role":"CONTENT","attrs":{}},{"name":"publishedDate","orderWeight":2,"value":"January 17, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"publishedDateWithDay","orderWeight":3,"value":"Wednesday, January 17, 2024","type":"DATE","role":"CONTENT","attrs":{}},{"name":"url","orderWeight":4,"value":"https://news.gov.bc.ca/releases/2024FIN0002-000037","type":"STRING","role":"LINK","attrs":{}},{"name":"category","orderWeight":5,"value":"Finance","type":"STRING","role":"CONTENT","attrs":{}}],"children":[]}]}],"layout":{"id":"12432815f3a74dd68b2fdfd416bd0a0e","name":"TEMPLATE_THEME","container":[{"id":"2e9e6ab1f5314ab59623e2e0073e0e48","name":"THEME_CONTAINER_0_BREADCRUMBS","width":"12","orderWeight":0,"container":[],"cell":[{"id":"6e3594c90a4f43dcbd2ba2e79ad88884","name":"THEME_BREADCRUMB","orderWeight":0,"component":"BREADCRUMB"}]},{"id":"3b49640fb780415d9b35a263aefd42ad","name":"THEME_CONTAINER_1_THEME_PAGE_TITLE","width":"12","orderWeight":1,"container":[],"cell":[{"id":"ddaf6fafbed04003884daf04cad77b76","name":"THEME_TITLE","orderWeight":0,"component":"THEME_TITLE"}]},{"id":"77fbf3e7571340eeb7978c1534641279","name":"THEME_CONTAINER_2","width":"12","orderWeight":2,"container":[{"id":"59d88167c3a8419f9ba96a5ad6c60050","name":"THEME_CONTAINER_1_1","width":"","orderWeight":0,"container":[],"cell":[{"id":"16c077a51ff141649abaedf6bc3dfc72","name":"THEME_ALERTS","orderWeight":0,"component":"ALERTS"},{"id":"fd85a874ab744084a9533fa376af4aa2","name":"THEME_CONTENT","orderWeight":1,"component":"THEME_CONTENT"},{"id":"4564e2aa21bd4fd88079370cb7bed3d7","name":"THEME_CAROUSEL","orderWeight":2,"component":"CAROUSEL"},{"id":"a78a4025f7a54382883a4ecfbbd4a60c","name":"THEME_SEARCH_WIDGET","orderWeight":3,"component":"SEARCH_WIDGET"},{"id":"82af5eb06a7c4255bb2ea0f5444e016b","name":"THEME_POPULAR_TOPICS","orderWeight":4,"component":"POPULAR_TOPICS"},{"id":"6fc647f4e5764b60931146225d56fb97","name":"THEME_EXPLORE_WITHIN","orderWeight":5,"component":"EXPLORE_WITHIN"},{"id":"ba2c9268d5074d359e88c0f659554360","name":"THEME_FEATURED_ITEMS","orderWeight":6,"component":"FEATURED_ITEMS"}]},{"id":"f6237feab6d841259cb089838e160c47","name":"THEME_CONTAINER_1_2","width":"3","orderWeight":1,"container":[],"cell":[{"id":"8b75da066efe4972a694a115ebbe6cd8","name":"THEME_SUPPLEMENTARY_CONTENT","orderWeight":0,"component":"SUPPLEMENTARY_CONTENT"}]}],"cell":[]}],"children":[]},"children":[],"orderWeight":37}],"dateTime":"2024-11-23T21:38:37.020468Z","message":null}},"__N_SSP":true},"page":"/gov/content/[[...slug]]","query":{"slug":["taxes"]},"buildId":"ZY_vTBsRdSXcYqvY57aCQ","isFallback":false,"gssp":true,"locale":"en","locales":["en"],"defaultLocale":"en","scriptLoader":[]}</script></body></html>