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The Municipal Taxation and Funding Act
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This version is current as of September 21, 2018.
It has been in effect since November 10, 2017.

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C.C.S.M. c. M265

The Municipal Taxation and Funding Act

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

PART 1

MUNICIPAL TAXATION

Definitions

1           In this Part,

"municipality" includes a local government district; (« municipalité »)

"transfer of land" includes a conveyance, deed, grant, or other instrument whereby any land is granted, assigned, conveyed, or otherwise transferred. (« transfert d'un bien-fonds »)

S.M. 2005, c. 40, s. 67.

2           [Repealed]

S.M. 2005, c. 40, s. 68.

2.1         [Repealed]

S.M. 2002, c. 19, s. 46; S.M. 2005, c. 40, s. 68.

Municipality may impose taxes

3           The council of a municipality or in the case of a local government district, the resident administrator thereof, may pass by-laws imposing such forms of taxes as it deems advisable within the municipality and without restricting the generality of the foregoing, it may impose a tax on persons in the municipality who purchase or consume motel and hotel accommodation, or meals at a restaurant or dining room, or liquor, or on the transfer of land.

Contents of by-law

4(1)        A by-law under section 3 shall

(a) set out the rate or amount of tax imposed;

(b) state the product or services the sale or consumption of which is subject to the tax;

(c) prescribe the manner of collecting the tax imposed;

(d) provide for the appointment or designation of persons as collectors and fix the rate of commissions, if any, to be paid to collectors;

and may prescribe or authorize

(e) full or partial exemptions from the tax imposed under this Part;

(f) penalties for the violation of any provisions of the by-law; or

(g) the municipality to enter into agreements with the government with respect to the collection of tax imposed by the municipality under this Part.

By-law approved by L. G. in C.

4(2)        A by-law under subsection (1) has no force until it is approved by the Lieutenant Governor in Council.

S.M. 2005, c. 40, s. 67.

Agreement to collect tax

5           The government and a municipality may enter into an agreement whereby the government would collect the tax imposed by the municipality for remission to the municipality, subject to such terms and conditions as the agreement may provide.

PART 2

STRATEGIC MUNICIPAL INVESTMENT FUND

Definitions

6           The following definitions apply in this Part.

"fiscal year" means the period beginning on April 1 of one year and ending on March 31 of the following year. (« exercice »)

"fund" means the special account established under section 7. (« Fonds »)

"local capital project" means a capital project for the benefit of the residents of one or more municipalities that involves the acquisition or development of a facility, structure or land, or the upgrading or replacement of a facility or structure. (« projet d'immobilisations local »)

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

"municipal grant" means a grant for capital or operating purposes under this Part

(a) to a municipality;

(b) to a corporation controlled by one or more municipalities; or

(c) to a corporation or other organization that provides facilities or other things for the benefit of the residents of one or more municipalities, if the minister considers the provision of financial support for those facilities or other things to be in the interest of the residents of those municipalities. (« subvention à une municipalité »)

"municipality" includes an Indian Reserve, a local government district and a community under The Northern Affairs Act. (« municipalité »)

S.M. 2005, c. 40, s. 69; S.M. 2010, c. 29, Sch. B, s. 37; S.M. 2011, c. 41, s. 34; S.M. 2012, c. 1, s. 45; S.M. 2017, c. 40, s. 87.

Strategic Municipal Investment Fund established

7(1)        A special account to be known as the "Strategic Municipal Investment Fund" is to be established in the Consolidated Fund.

Estimates of expenditure for fund

7(1.1)      The government's estimates of expenditure for a fiscal year must include an amount to be voted for the purposes of the fund in that fiscal year.

7(2)        [Repealed] S.M. 2011, c. 41, s. 35.

Annual credit to fund

7(3)        There shall be credited to the fund in each fiscal year the amounts appropriated for the purposes of the fund for that year.

Purposes of fund

7(4)        The amounts credited to the fund in a fiscal year are to be used for the payment of municipal grants and for expenses incurred by the government in support of local capital projects.

Unspent fund monies to lapse at end of fiscal year

7(5)        Amounts credited to the fund in a fiscal year and not paid out in that fiscal year lapse in accordance with section 37 of The Financial Administration Act.

Terms and conditions

7(6)        Subject to the regulations, the minister may impose terms and conditions on a municipal grant.

S.M. 2005, c. 40, s. 69; S.M. 2011, c. 41, s. 35; S.M. 2012, c. 1, s. 46; L.M. 2017, c. 40, s. 87.

8           [Repealed]

S.M. 2005, c. 40, s. 69; S.M. 2011, c. 41, s. 36; S.M. 2012, c. 1, s. 47; S.M. 2017, c. 40, s. 87.

8.1         [Repealed]

S.M. 2011, c. 41, s. 36; S.M. 2012, c. 1, s. 48; S.M. 2017, c. 40, s. 87.

9(1)        [Repealed] S.M. 2012, c. 1, s. 49.

9(1.1)      [Repealed] S.M. 2017, c. 40, s. 87.

9(2)        Renumbered as subsection 7(6).

9(3) and (4)  [Repealed] S.M. 2011, c. 41, s. 37.

S.M. 2005, c. 40, s. 69; S.M. 2008, c. 17, s. 24; S.M. 2010, c. 33, s. 84; S.M. 2011, c. 41, s. 37; S.M. 2012, c. 1, s. 49; S.M. 2017, c. 40, s. 87.

Annual report

9.1         For each fiscal year, the annual report for the department over which the minister presides must include a report on how the amounts credited to the fund for that year were used.

S.M. 2011, c. 41, s. 38; S.M. 2012, c. 1, s. 50.

Regulations

10          The Lieutenant Governor in Council may make regulations

(a) defining words or expressions used but not defined in this Part;

(b) respecting municipal grants, including reporting requirements for grant recipients and terms and conditions that may be imposed on grants;

(c) providing authority to investigate, inspect or audit any matter pertaining to a municipal grant;

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

S.M. 2005, c. 40, s. 69; S.M. 2012, c. 1, s. 51.

PART 3

C.C.S.M. REFERENCE

C.C.S.M. reference

11          This Act shall no longer be referred to as chapter T5 of the Continuing Consolidation of the Statutes of Manitoba but may be referred to as chapter M265 of the Continuing Consolidation of the Statutes of Manitoba.

S.M. 2005, c. 40, s. 69.