MHR | Show Tax Clearance Certificate Expiry Date

### User Story
**As a** registry analyst,
**I want** the system to retain and display the expiry date of the original tax clearance certificate during transport permit amendments or extensions,
**So that** I can verify its validity without needing to retrieve or re-enter the information, and be alerted if the certificate is no longer valid.

### Context
This enhancement is part of ongoing system improvements for MHR. It streamlines the handling of tax clearance certificates by preserving and displaying the expiry date during transport permit amendments or extensions. This reduces administrative burden and ensures continuity in documentation. Users have emphasized the importance of seeing the expiry date clearly when initiating a new permit and being notified if it has expired.

In some cases, such as when a manufactured home is located on a **manufacturer’s lot**, a tax clearance certificate may not be required. This is supported by the **Manufactured Home Regulation**, which identifies homes registered under a manufacturer’s name and located on a manufacturer’s or dealer’s lot. Past issues with missing certificates in these scenarios have been addressed.

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Sprint Planning Notes:
- 📌 BA Work – Sprint 26.2 (July 23 – August 5, 2025)
- 🎨 Design Work – Sprint 26.3 (August 6 – August 19, 2025)
- 💻 Development Work – Sprint 26.4 (August 20 – September 2, 2025)
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### Issues Identified
From the July 14 design and requirement meeting, the discussion around tax clearance certificates for transport permit filings highlighted a few key issues:
- Tax certificate information is not saved in the system when a transport permit is issued.
- This becomes problematic when a client returns to extend a permit and does not have a copy of the original tax certificate.
- Service BC staff are particularly affected, as they cannot retrieve the original certificate from the system.
- Having the expiry date of an existing tax certificate highlighted for subsequent transactions would streamline the process and reduce friction for both staff and clients.

#### UX/UI Link
_To be added_

### Business Rules
- [ ] If a valid (non-expired) tax clearance certificate exists, its expiry date must be retained and displayed during the creation of an amended or extended transport permit
- [ ] The expiry date must be clearly visible to the analyst
- [ ] The expiry date must not be editable
- [ ] If the expiry date has passed, the system must display a message indicating that the certificate is expired
- [ ] If no certificate exists (e.g., from a manufacturer’s lot), the system should not display one

### Acceptance Criteria / Scenarios
- **GIVEN** a manufactured home with a valid tax clearance certificate
**WHEN** I initiate an amendment or extension of a transport permit
**THEN** the system displays the expiry date of the existing certificate
- **GIVEN** a manufactured home with an expired certificate
**WHEN** I initiate a new permit
**THEN** the system displays the expiry date
**AND** shows a message indicating the certificate is expired
- **GIVEN** a manufactured home that never required a certificate (e.g., from a manufacturer’s lot)
**WHEN** I initiate a new permit
**THEN** the system does not display a certificate expiry date

### Notes
- This feature improves operational efficiency and reduces redundant document handling
- Legislative reference: [Manufactured Home Regulation (B.C. Reg. 441/2003), Section 3](https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/441_2003)
- Policy reference: [BC Property Tax and Transport Requirements for Manufactured Homes](https://www2.gov.bc.ca/gov/content/taxes/property-taxes/annual-property-tax/manufactured-home)
- Manufacturer’s lot exemption applies when the home is registered under a manufacturer and located on their lot