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The Property Tax and Insulation Assistance Act
This is an unofficial archived version.
This version was current from October 25, 2007 to June 16, 2010.

Note: It does not reflect any retroactive amendment enacted after June 16, 2010.
To find out if an amendment is retroactive, see the coming-into-force provisions
at the end of the amending Act.

Go to the latest version.

C.C.S.M. c. P143

The Property Tax and Insulation Assistance Act

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definitions

1(1)        In this Act

"common-law partner" of a person means a person who, not being married to the other person, is cohabiting with him or her in a conjugal relationship of some permanence; (« conjoint de fait »)

"eligible residential property" means residential property that is qualified under the regulations as eligible residential property for the purposes of Part V; (« résidence admissible »)

"eligible taxpayer" means a person who is qualified under the regulations as an eligible taxpayer for purposes of Part I; (« contribuable admissible »)

"family" includes a common-law partner; (« famille »)

"income of the pensioner's family" for a taxation year means the aggregate of

(a) the income for the year of the pensioner homeowner or pensioner tenant; and

(b) the income for the year of the pensioner homeowner's or pensioner tenant's spouse or common-law partner, if the pensioner homeowner or pensioner tenant resides with the spouse or common-law partner on December 31 of the taxation year; (« revenu de la famille du pensionné »)

"insulation" means material the chief purpose of which is to prevent heat from escaping from a building and which is not essential for the support or enclosure of the building, or for the finishing of the interior of the building; (« isolant thermique »)

"minister" in any provision of this Act means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of that provision; (« ministre »)

"municipality" includes a local government district and in respect of any property in Northern Manitoba, as that expression is defined in The Northern Affairs Act, includes the minister under that Act; (« municipalité »)

"pensioner homeowner" has the same meaning as in subsection 5(1) of The Income Tax Act; (« propriétaire pensionné de résidence »)

"pensioner tenant" means a person who is qualified under the regulations as a pensioner tenant for the purposes of Part III; (« locataire pensionné »)

"principal residence" when used in reference to the principal residence of a taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant means a residential dwelling owned or rented, as the case may be, by the taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant and ordinarily occupied by the taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant in a year and designated by him in the manner prescribed under The Income Tax Act (Manitoba) to be his principal residence in that year; (« résidence principale »)

"solar heating assessment" means a solar heating assessment made in accordance with section 17; (« évaluation de chauffage solaire »)

"surviving common-law partner" means, for the purpose of clause 6(b), a person who, not having been married to the eligible taxpayer referred to in that clause, was cohabiting with him or her in a conjugal relationship of some permanence at the time of the deceased's death; (« conjoint de fait survivant »)

"tax" when used to refer to the tax on or assessed or levied against property means the taxes assessed and levied by a municipality against that property for any purpose; (« impôt » ou « taxe »)

"tax deferred" means that portion of tax in respect of an eligible taxpayer's principal residence the payment of which has been deferred; (« impôt reporté »)

"taxpayer" means a person obligated to pay municipal taxes in respect of a residential dwelling. (« contribuable »)

Registered common-law relationship

1(2)        For the purposes of this Act, while they are cohabiting, persons who have registered their common-law relationship under section 13.1 of The Vital Statistics Act are deemed to be cohabiting in a conjugal relationship of some permanence.

S.M. 1988-89, c. 19, s. 13; S.M. 1993, c. 46, s. 31; S.M. 2002, c. 24, s. 48; S.M. 2002, c. 48, s. 28.

PART I

TAX DEFERRAL PROGRAM

Permission to defer taxes

2           A municipality may permit an eligible taxpayer to defer payment of any part of the tax levied in any year by the municipality against his principal residence that does not exceed an amount determined in accordance with the regulations.

Loans by government

3           Where a municipality permits an eligible taxpayer to defer payment of a part of tax levied in any year against his principal residence, the minister may lend to the municipality an amount equal to the amount of tax deferred.

Tax deferred to be shown on tax rolls

4           Tax deferred in respect of any principal residence of an eligible taxpayer shall be shown on the tax rolls of the municipality as tax deferred and owing.

Tax deferred not tax in default

5           Tax deferred under this Part shall be deemed not to be in default for any purpose until the tax deferred becomes due and payable in accordance with this Part.

When tax deferred due

6           Tax deferred under this Part in respect of a principal residence of an eligible taxpayer is a debt owing by the eligible taxpayer to the municipality which becomes due and payable

(a) forthwith upon the eligible taxpayer selling or disposing of the principal residence; or

(b) forthwith upon the death of the eligible taxpayer except where the eligible taxpayer is survived by a spouse or common-law partner who is an eligible taxpayer and who is the successor to the eligible taxpayer in the ownership of the principal residence and who continues to reside in the principal residence in which case the surviving spouse or common-law partner shall be treated in all respects as though he or she was the eligible taxpayer who had been permitted to defer payment of the tax; or

(c) upon the expiry of six months after the eligible taxpayer ceases to be an eligible taxpayer; or

(d) upon the expiry of six months after the property ceases to be the principal residence of the eligible taxpayer, whichever occurs first.

S.M. 2002, c. 24, s. 48.

Agreements with municipalities

7           The minister may enter into agreements with municipalities respecting the administration of the loans authorized under this section including, without limiting the generality of the foregoing, the processing and approval of applications by persons to be permitted to defer payment of taxes as eligible taxpayers, the repayment of the loans, the terms and conditions of the loans including the rate of interest to be charged thereon and the collection of tax deferred.

Interest on tax deferred

8           Tax deferred shall bear interest at a rate prescribed in the regulations until the tax deferred is due and payable and thereafter at the rate at which tax in arrears bears interest.

PART II

9 to 12     Repealed.

S.M. 1993, c. 46, s. 32.

PART III

PENSIONER TENANTS SCHOOL TAX ASSISTANCE

Application by pensioner tenant

13          A pensioner tenant may make an application in a form and verified in a manner prescribed by the regulations to the minister for school tax assistance under this Part.

Refund of rent to pensioner tenant

14          Where, in respect of any year after 1992, the minister receives an application from a pensioner tenant under section 13 and the minister is satisfied that the application should be approved in accordance with the regulations, the minister may refund to the pensioner tenant an amount equal to the least of

(a) $175. minus 2% of the amount by which the income of the individual's family for the year, as defined in The Income Tax Act, exceeds $15,000.;

(b) the amount by which 10% of the rent paid on the pensioner tenant's principal residence for the year exceeds $160.; and

(c) the amount by which the occupancy cost, as defined in The Income Tax Act, of the pensioner tenant for the year exceeds the municipal tax deduction of the pensioner tenant for the year.

S.M. 1988-89, c. 19, s. 15; S.M. 1993, c. 46, s. 33.

Use of table

14.1        Notwithstanding section 14, where, in any year after 1992, the income of the individual's family for the year of a pensioner tenant exceeds $15,000., the pensioner tenant may use a table prepared by the minister for the purpose of computing the amount to be determined in clause 14(a).

S.M. 1993, c. 46, s. 33.

Pensioner tenant for part of year

15          Where in any year a person is a pensioner homeowner for a part of the year and a pensioner tenant for the remainder of the year, the school tax assistance to which he is entitled in respect of that year is the lesser of

(a) the amount determined pursuant to subsection 9(2) or (3);

(b) an amount calculated and determined in accordance with the regulations.

S.M. 1988-89, c. 19, s. 16.

Refunds to minister

16          A person who receives a benefit under this Part but subsequently becomes disentitled to a part thereof shall, in accordance with the regulations, refund that part of the benefit to the minister.

PART III.1

FARMLAND SCHOOL TAX REBATE

Definitions

16.1(1)     The following definitions apply in this Part.

"applicable percentage" means

(a) in relation to the 2005 taxation year, 50%;

(b) in relation to the 2006 taxation year, 60%;

(c) in relation to the 2007 taxation year, 65%;

(d) in relation to the 2008 taxation year, 70%;

(e) in relation to the 2009 taxation year, 75%; and

(f) in relation to a taxation year after 2009, 80%. (« pourcentage applicable »)

"farmland" means land, as defined in The Municipal Assessment Act, that is classified as Farm Property under that Act. (« terre agricole »)

"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Part. (« ministre »)

"occupier", "person", "real owner" and "registered owner" have the same meaning as in The Municipal Assessment Act. (« occupant », « personne », « propriétaire inscrit » et « propriétaire véritable »)

"school tax" in relation to a parcel of farmland for a taxation year means the tax imposed by the council of a municipality under section 188 of The Public Schools Act in respect of that land for that year. (« taxe scolaire »)

"taxpayer" in relation to the school tax imposed in respect of a parcel of farmland for a taxation year means

(a) a person who was, in that year,

(i) a registered owner or real owner of the land who was liable to pay the tax, other than a person who became the registered owner or real owner in that year on a tax sale, quit claim or foreclosure, or

(ii) an occupier who was liable under subsection 25(1) of The Municipal Assessment Act to pay the tax;

(b) if a person referred to in subclause (a)(i) or (ii) has died, the person's legal representative or any heir who has become the registered owner or real owner of the land;

(c) while a person referred to in subclause (a)(i) or (ii) is in bankruptcy, the person's trustee in bankruptcy; and

(d) any other person who the minister recognizes as a person who paid the tax for all or part of that year. (« contribuable »)

Assignment of rebate to tenant

16.1(2)     A taxpayer may assign his or her entitlement to a rebate under this Part for a taxation year to a tenant of the land in respect of which the rebate is payable.  The assignment must be in a form approved by the minister and must be filed with the application for the rebate.

Assignee deemed to be taxpayer

16.1(3)     The tenant to whom an entitlement to a rebate for a taxation year has been assigned in accordance with subsection (2) is deemed, for the purposes of this Part other than subsection (2), to be the taxpayer in relation to that land for that year instead of the person who made the assignment.

S.M. 2005, c. 40, s. 63; S.M. 2006, c. 24, s. 56; S.M. 2007, c. 6, s. 61.

Rebate of school tax

16.2(1)     Subject to sections 16.3 to 16.6, a rebate is payable for a taxation year after 2004 to every taxpayer in relation to farmland in Manitoba who applies for it in accordance with this Part.  Subject to section 16.6 and the regulations, the amount of the rebate is the applicable percentage of the school tax paid in respect of that land for that taxation year by or on behalf of

(a) the taxpayer; or

(b) another taxpayer in relation to whom the applicant for the rebate is a legal representative, heir or trustee in bankruptcy.

Change in ownership

16.2(2)     If there was a change in taxpayers in relation to a parcel of farmland in a taxation year and, in relation to that change, some or all of the school tax paid by or on behalf of one taxpayer is reimbursed by another taxpayer pursuant to a written agreement between them, the reimbursed tax is deemed for the purpose of this Part to have been paid by the one who made the reimbursement and not by or on behalf of the one who received it.

Amalgamation or winding-up

16.2(3)     For the purposes of this Part,

(a) if two or more corporations are amalgamated, the amalgamated corporation is deemed to be the same corporation as, and a continuation of, each of the predecessor corporations; and

(b) if a subsidiary corporation is wound up into a parent corporation in a transaction to which subsection 88(1) of the Income Tax Act (Canada) applies, the parent corporation is deemed to be the same corporation as, and a continuation of, the subsidiary corporation.

S.M. 2005, c. 40, s. 63; S.M. 2006, c. 24, s. 57.

Property taxes to be paid in full

16.3(1)     Subject to subsection (2), no rebate is payable in respect of a parcel of farmland for a taxation year unless the following amounts are paid in full on or before the day the application for the rebate is filed:

(a) all property taxes for that year and all earlier years in respect of the real property that includes that parcel;

(b) any interest and penalties payable in respect of those taxes;

(c) any amount payable by the taxpayer under section 16.10.

Exception

16.3(2)     A rebate for a taxation year may be paid to a taxpayer in respect of a parcel of farmland disposed of by the taxpayer before the property taxes for that year became due, but only if the following amounts are paid in full on or before the day the application is filed:

(a) all property taxes for all earlier years in respect of the real property that includes that parcel;

(b) any interest and penalties payable in respect of those taxes;

(c) any amount payable by the taxpayer under section 16.10.

S.M. 2005, c. 40, s. 63.

Application for rebate

16.4(1)     A taxpayer wishing to obtain a rebate under this Part must apply for it in a form approved by the minister.

Form and content of application

16.4(2)     The application for a rebate for a taxation year must include the following information:

(a) the taxpayer's name and address and, if applicable, the location of the taxpayer's head office;

(b) the taxpayer's social insurance number, if applicable;

(c) the taxpayer's business number for income tax purposes, if applicable;

(d) the roll number of the real property that includes the farmland for which the rebate is being sought, and proof that the property taxes for that property have been paid in full as required by section 16.3;

(e) any information stipulated by the application form in respect of situations involving more than one taxpayer, whether because of joint or common ownership or because of a change in ownership in that taxation year;

(f) any other information stipulated by the application form.

The taxpayer must also provide any other information that the minister requires to determine the applicant's status as a taxpayer and his or her entitlement to the rebate.

Application deadline

16.4(3)     An application for a rebate for a taxation year must be filed with the minister before the end of the third year following that year.

S.M. 2005, c. 40, s. 63.

Claims for rebate by two or more taxpayers

16.5        Where two or more taxpayers apply for a rebate in respect of the same farmland for the same taxation year, and the total amount claimed by them is greater than the applicable percentage of the school tax paid on that land for that year,

(a) the minister may refuse to provide a rebate to each of them until they agree on how the amount to be rebated is to be divided between them; and

(b) if the minister has provided a rebate to one taxpayer before being made aware of another taxpayer's claim, the minister

(i) may provide or refuse to provide a rebate to the second taxpayer, and

(ii) may, after paying an amount as a rebate to the second taxpayer, recover all or any part of that amount from the first taxpayer.

S.M. 2005, c. 40, s. 63; S.M. 2006, c. 24, s. 58.

Rebate reduced by school tax reduction

16.6        The amount otherwise payable as a school tax rebate in respect of a parcel of farmland for a taxation year must be reduced by the amount of any school tax reduction allowed under the regulations in respect of that parcel for that taxation year.

S.M. 2005, c. 40, s. 63.

Delegation

16.7        The minister may delegate the administration of some or all of this Part to any person.

S.M. 2005, c. 40, s. 63.

Regulations

16.8        The Lieutenant Governor in Council may make regulations

(a) establishing a method for delivering, instead of a school tax rebate under this Part, a benefit equivalent to that rebate by way of a reduction in the school tax payable for a taxation year on a parcel of farmland, but only if the following amounts are paid in full before the beginning of that taxation year:

(i) all property taxes for all earlier years in respect of the real property that includes that parcel,

(ii) any interest and penalties in respect of those taxes,

(iii) any amount payable under section 16.10 before the beginning of that taxation year;

(b) respecting the reimbursement of municipalities and local government districts for any benefit provided by way of a school tax reduction;

(c) increasing or decreasing the percentage in subsection 16.2(1) for any taxation year or years;

(d) establishing a process to deal with objections or complaints respecting the granting of, or the failure or refusal to grant, a tax rebate or reduction under this Part;

(e) providing authority to investigate, inspect or audit any matter pertaining to a person's eligibility for a tax rebate or reduction under this Part;

(f) requiring a person to provide information necessary to support a tax rebate or reduction under this Part;

(g) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part.

S.M. 2005, c. 40, s. 63.

Reimbursement of municipality

16.9        The Minister of Finance for Manitoba shall ensure that each municipality and local government district is reimbursed out of the Consolidated Fund, in accordance with the regulations, for any school tax reduction made by it in accordance with the regulations.

S.M. 2005, c. 40, s. 63.

Recovery of school tax rebate or reduction

16.10(1)    If a school tax rebate or reduction has been paid or allowed under this Part to a person who was not eligible for it or in respect of property that was not eligible for it, the person who received the rebate or the benefit of the reduction must pay to the Minister of Finance for Manitoba, upon receipt of a notice of assessment by the minister, the amount that should not have been paid as a rebate or allowed as a reduction.

Interest payable

16.10(2)    If a person fails to pay when it is due an amount payable under subsection (1), interest is payable by the person on the unpaid amount, at the rate prescribed under The Income Tax Act for the purpose of subsection 5.6(4) of that Act,

(a) if it is payable in respect of a school tax reduction, from the date the municipal taxes levied in respect of the property for the year were due; or

(b) if it is payable in respect of a school tax rebate, from the date the rebate was paid.

S.M. 2005, c. 40, s. 63.

PART III.2

SCHOOL TAX REDUCTION

Regulations for school tax reduction program

16.11(1)    The Lieutenant Governor in Council may make regulations to continue, for any local government district that participated in it in 2004, with such changes as the Lieutenant Governor in Council considers appropriate, the school tax reduction program provided under Part II of The Revenue Act as it read before this section came into force.

Effective date

16.11(2)    A regulation under this section may be made retroactive to a date specified in the regulation, but not earlier than April 1, 2005.

S.M. 2005, c. 40, s. 63.

PART IV

TAX REDUCTIONS FOR SOLAR HEATING

Solar heating assessment

17          Where the principal residence of a taxpayer is equipped with solar heating equipment used for heating the principal residence, the assessor of the municipality in which the principal residence is situated shall, in addition to making the normal assessment in respect of the principal residence, determine whether the assessment of the principal residence would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated, and, if, in his opinion, the assessment would be reduced if that were the case, he shall make a solar heating assessment for the principal residence which shall be the amount by which, in his opinion, the assessment would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated.

Note of solar heating assessment on assessment roll

18          Where the assessor makes a solar heating assessment in respect of a principal residence of a taxpayer, he shall make a note on the assessment roll opposite the assessment for the principal residence indicating the amount of the solar heating assessment for the principal residence.

Levying of tax where there is solar heating assessment

19          Where the assessor of a municipality has, under section 18, made a note on the assessment roll opposite the assessment of a principal residence of a taxpayer indicating the amount of the solar heating assessment the municipality in which the principal residence is situated shall assess and levy taxes on the principal residence as though the true assessment of the principal residence were an amount equal to the normal assessment of the principal residence reduced by the amount of the solar heating assessment for the principal residence and shall, on or before November 30 in each year, notify the minister of the difference between the taxes assessed and levied in that year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied in that year against those principal residences if taxes had been assessed and levied against them on the basis of the normal assessment.

Compensation by government

20          Where the minister receives notice under section 19 of the difference between taxes assessed and levied by a municipality in a year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied by the municipality in that year against principal residences if the taxes had been assessed and levied against them on the basis of the normal assessment, he shall forthwith request the Minister of Finance to pay, and the Minister of Finance shall pay, the amount of that difference to the municipality.

PART V

INSULATION LOANS

Authority for loans

21          The minister may, either directly or indirectly, lend moneys to the owners of eligible residential property to assist them in paying the cost of insulating or improving the insulation of the residential property, or installing energy conservation options and air quality and ventilation devices.

Maximum loan

22          The amount lent under section 21 to any owner in respect of any single dwelling unit of eligible residential property shall not exceed $1,000. in aggregate, or such greater amount as may be prescribed by regulation.

Agreements with Manitoba Hydro etc.

23(1)       The minister may enter into agreements with The Manitoba Hydro Electric Board or The City of Winnipeg or an agency of the government or a crown corporation, respecting the administration, including the disbursement and collection of loans made under this Part.

Authority of Manitoba Hydro and The City of Winnipeg

23(2)       The Manitoba Hydro Electric Board and The City of Winnipeg may enter into agreements with the minister, an agency of the government or a crown corporation under this Part, and for the purposes of carrying out the agreement may act as agents for the Crown in lending moneys for the purposes described in section 21 to persons who purchase electricity from them and in collecting amounts due in payment of the principal and interest of any loan made under the authority of this Part and may collect those amounts in conjunction with the collection of charges or rates charged to those persons for or in respect of electric power purchased by those persons.

Certificate of debt and registration

24(1)       The minister or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation may issue a certificate, in a form prescribed in the regulations, showing the name and address of any person liable for the payment of any loan made under this Part and certifying the amount of the debt payable thereunder and the description of the land in respect of which the loan was made and may register the certificate in the land titles office of the appropriate land titles district, and from the time of the registration, the certificate is a lien in favour of the government, or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation as the case may be, for the amount so certified, against the land described in the certificate.

Realization of lien

24(2)       A certificate issued under subsection (1) shall be registered on its mere production without an affidavit of execution and the lien thereby created may be realized in the same manner as if it were a mortgage on the land executed by the owner thereof and requiring payment of the principal and interest in the same manner as the document evidencing the loan made under this Part.

Discharge of lien

24(3)       A lien created under this section may be discharged by the registration, in the proper land titles office, of a discharge executed by the minister, The Manitoba Hydro Electric Board or The City of Winnipeg, the agency of the government or the crown corporation as the case requires.

Interest on loans

25          Loans made under this Part shall bear interest at a rate prescribed in the regulations.

PART V.1

ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT

Regulatory scheme for environmentally sensitive areas tax credit

25.1(1)     The Lieutenant Governor in Council may make regulations establishing a scheme to provide a property tax reduction to the assessed owners or occupiers of lands on which prescribed conditions have been met in order to meet environmental objectives set out in the regulations.

Specific powers to make regulations

25.1(2)     Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations

(a) setting out environmental objectives of the tax reduction scheme, which may be different for different areas of the province;

(b) specifying the conditions that must be met in order for an assessed owner or occupier to be eligible for the tax reduction;

(c) specifying the amount of the tax reduction or the manner of calculating it;

(d) establishing an application process for the tax reduction;

(e) establishing methods for delivering the tax reduction to persons eligible for it, which may involve rebates of property taxes paid or reductions in the property taxes assessed, or a combination of rebates and reductions;

(f) respecting the reimbursement of municipalities and local government districts under subsection (3);

(g) establishing a process to deal with objections or complaints;

(h) providing authority to investigate, inspect or audit any matter pertaining to a person's claim for a property tax reduction under this Part;

(i) requiring persons to provide information necessary to support a claim for a property tax reduction under this Part;

(j) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part.

Reimbursement of municipality

25.1(3)     The Minister of Finance for Manitoba shall ensure that each municipality and local government district is reimbursed out of the Consolidated Fund, in accordance with the regulations, for the property tax reductions made by it under this Part.

Payment of property tax reduction

25.1(4)     If a property tax reduction has been granted in respect of a property for a period during which the property was not eligible for it, the person who was the assessed owner or occupier during that period must pay to the Minister of Finance for Manitoba, in accordance with the regulations, the portion of the reduction that relates to that period.

Interest payable

25.1(5)     If a person fails to pay when it is due an amount payable under subsection (4), interest is payable by the person on the unpaid amount, at the rate prescribed under The Income Tax Act for the purpose of subsection 5.6(4) of that Act, from the date the municipal taxes levied in respect of the property for the year were due.

S.M. 2001, c. 41, s. 9.

PART VI

GENERAL

Regulations

26          For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations as are ancillary thereto and are not inconsistent therewith; and every regulation made under, and in accordance with the authority granted by, this section has the force of law; and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations, not inconsistent with any other provision of this Act;

(a) prescribing forms for use under this Act;

(b) prescribing qualifications for eligible taxpayers for the purposes of Part I;

(c) prescribing the manner of determining the maximum amount of tax payment of which may be deferred under Part I;

(d) prescribing a rate of interest payable in respect of taxes deferred under Part I;

(e) prescribing qualifications for eligible residential property in respect of which loans may be made under Part V;

(f) prescribing kinds of insulation, energy conservation options and air quality and ventilation devices and the methods of installing them in respect of which loans may be made under Part V;

(g) subject to section 21, prescribing the maximum amount and the terms and conditions of loans made under Part V;

(h) prescribing a rate of interest to be charged on loans made under Part V;

(i) respecting applications under Part III;

(j) repealed, S.M. 2006, c. 24, s. 59;

(k) prescribing qualifications for pensioner tenants for the purpose of Part III;

(l) repealed, S.M. 2006, c. 24, s. 59;

(m) respecting refunds to the minister under section 16, including the manner in which the refunds shall be made, and prescribing a formula for or the manner of calculating the amount of each of the refunds;

(n) prescribing a formula for or the manner of calculating and determining amounts for the purposes of clause 15(b).

S.M. 2006, c. 24, s. 59.

C.C.S.M. reference

27          This Act shall no longer be referred to as chapter H75 of the Continuing Consolidation of the Statutes of Manitoba but may be referred to as chapter P143 of the Continuing Consolidation of the Statutes of Manitoba.

S.M. 2001, c. 41, s. 10.