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The Property Tax and Insulation Assistance Act
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This version is current as of October 20, 2017.
It has been in effect since June 30, 2016.

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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 I.1

DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS

Overview

8.1         This Part establishes a tax deferral program under which eligible cottage owners may defer property tax increases on eligible cottage properties for 2010 and 2011 and, if the program is extended by regulation, for any other year or years specified in the regulations.

S.M. 2010, c. 4, s. 2.

Definitions

8.2          The following definitions apply in this Part.

"base year" means the year used as the base year for determining the maximum deferrable amount for a subsequent taxation year. For the 2010 and 2011 taxation years, the base year is 2009. (« année de référence »)

"cottage property taxes" means the municipal and school taxes levied by a municipality in respect of an eligible cottage property based on its portioned value as defined in The Municipal Assessment Act. (« taxes foncières »)

"eligible cottage property" means real property within Manitoba that

(a) includes a residential dwelling that formed part of the real property throughout the base year;

(b) was used in the base year primarily for personal recreational purposes by an eligible owner of the property or one or more members of the owner's family, and continues to be so used;

(c) is not used for the purpose of earning or producing income;

(d) is not the principal residence of its owner for the purposes of The Income Tax Act, and is not the primary residence of any person; and

(e) is not located within the boundaries of a city;

and includes any other property belonging to a type of property prescribed by regulation as eligible cottage property. (« chalet admissible »)

"eligible owner", in relation to an eligible cottage property at any particular time, means an individual

(a) who is an owner of the property at the particular time;

(b) who is resident in Manitoba for the purposes of The Income Tax Act for the year for which a portion of the individual's cottage property taxes is to be or has been deferred; and

(c) whose cottage property taxes in respect of the property were not in arrears at the time of applying for the tax deferral. (« propriétaire admissible »)

"maximum deferrable amount" in relation to an eligible cottage property means

(a) for each of the 2010 and 2011 taxation years, the amount by which

(i) the 2010 cottage property taxes for that property,

exceed

(ii) the 2009 cottage property taxes for that property; and

(b) for any other taxation year to which the tax deferral program is extended by regulation, the amount determined in accordance with the regulations. (« montant maximal pouvant être reporté »)

"minister" means the Minister of Finance. (« ministre »)

"owner", in relation to an eligible cottage property at any time in a taxation year, means an owner or occupier of the property in whose name the tax statement for the property is issued for that year. (« propriétaire »)

S.M. 2010, c. 4, s. 2.

Application for deferral of property tax increase

8.3(1)      An eligible owner of an eligible cottage property may apply to the minister for a deferral of a portion of the cottage property taxes on that property for

(a) the 2010 and 2011 taxation years, or either of those years; or

(b) if the tax deferral program is extended by regulation, a taxation year or years specified in the regulations.

Application process

8.3(2)      The owner must apply for the deferral by

(a) completing the application form approved by the minister for that purpose; and

(b) filing the completed application form, together with any supplementary documentation stipulated by the form, with the minister before the day that the cottage property taxes in respect of the property are due for the taxation year to which the deferral relates.

Joint application by multiple owners

8.3(3)      If the property has more than one owner, any eligible owner of the property may apply for the deferral, but only if the application is accompanied by

(a) the written authorization of the other owners; and

(b) a declaration, signed by each of the other owners, containing the information required by a form of declaration approved by the minister for this purpose.

Applicant to specify amount to be deferred

8.3(4)      For each taxation year for which an amount is to be deferred, the applicant must specify in the application form the amount, not exceeding the maximum deferrable amount for the year, that the owner or owners wish to defer.

Minister to approve or reject application

8.3(5)      Within 30 days after receiving the completed application form, and any supplementary documentation stipulated by the form, the minister

(a) must review the application and either

(i) approve the application, if he or she satisfied that the property is an eligible cottage property, that the applicant is the eligible owner of it, and that each amount to be deferred does not exceed the applicable maximum deferrable amount, or

(ii) reject the application; and

(b) must notify the applicant in writing of the decision.

S.M. 2010, c. 4, s. 2.

Effect of approval

8.4(1)      If an application for a tax deferral for a taxation year is approved

(a) the owner or owners are not liable to the municipality for the deferred amount or for any interest or penalty that would otherwise apply to the non-payment or late payment of that amount, and are deemed, in relation to the collection of taxes owing to the municipality, to have paid that amount to the municipality when it was due;

(b) the minister must pay the deferred amount to the municipality on behalf of the owner or owners, and must pay any interest and any penalties that would be payable by the owner or owners in respect of the deferred amount if

(i) the application were not approved, and

(ii) the deferred amount were paid by them on the date of payment by the minister;

(c) if the application was filed with the minister less than 30 days before the cottage property taxes were due, any interest and penalties payable by the minister in respect of the first 30 days after the date the application was filed is to be added to the deferred amount;

(d) the deferred amount, plus interest and any costs reasonably incurred by the government to recover the amount, is a debt owing by the owner or owners to the government;

(e) if there is more than one owner, the debt is owed by them jointly and severally; and

(f) interest on the debt is to be calculated using a calculation method and the applicable rate or rates prescribed, or determined in accordance with, the regulations.

Money payable from Consolidated Fund

8.4(2)      The money payable under clause (1)(b) is payable from the Consolidated Fund with money authorized by an Act of the Legislature to be so paid and applied.

S.M. 2010, c. 4, s. 2.

Due date for payment of debt

8.5(1)      Subject to the regulations, the debt of an owner under this Part is payable by the owner, or by the owner's estate if the owner has died, no later than

(a) at the end of the year at the end of which none of the owners is resident in Manitoba for the purposes of The Income Tax Act;

(b) the date that any interest in the property to which the debt relates is transferred, unless it is transferred to the owner's spouse or common-law partner;

(c) if the property has only one owner who is resident in Manitoba, 120 days after the date of that owner's death unless, as a result of the death, the deceased owner's interest in the property is transferred to his or her surviving spouse or common-law partner who is resident in Manitoba;

(d) 30 days after the property ceases to be an eligible cottage property;

(e) 30 days after a failure to comply with a reporting requirement in section 8.6, unless the minister waives the application of this clause to that failure; or

(f) any other date determined in accordance with the regulations;

whichever occurs first.

Liability of spouse or common-law partner

8.5(2)      If an owner's interest in the property is transferred to his or her spouse or common-law partner, the spouse or common-law partner is jointly and severally liable, with the transferor and with any other owners, for the transferor's debt under this Part.

Early payment

8.5(3)      An owner may pay all or any part of the debt before it is due under subsection (1). Such a payment is to be applied first to interest.

S.M. 2010, c. 4, s. 2.

Reporting requirement

8.6(1)      Until a debt under this Part is paid in full, the indebted owner or owners must ensure that a declaration is filed with the minister annually in accordance with the regulations and in a form approved by the minister. The declaration must contain the information necessary to ascertain that the debt is not yet due.

Notice of changes

8.6(2)      Until a debt under this Part is repaid in full, the indebted owner or owners must ensure that, within 30 days after the occurrence of an event described in clause 8.5(1)(a), (b) or (d) or a change in the address of any owner's primary residence, the minister is notified in writing of the event or change.

Notice of death

8.6(3)      Within 120 days after the death of an owner whose debt under this Part has not been repaid, the executor or other person responsible for the deceased owner's estate must notify the minister in writing of the death.

S.M. 2010, c. 4, s. 2.

Debt recovery

8.7(1)      A debt under this Part is recoverable by one or more of the following methods:

(a) by a civil action for debt in a court of competent jurisdiction;

(b) by issuing and filing a debt certificate under subsection (2) and enforcing it as a judgment;

(c) by enforcing a lien established and registered under subsection (3);

(d) by any other method that may be used to recover a tax debt under The Tax Administration and Miscellaneous Taxes Act.

Debt certificate

8.7(2)      The minister may

(a) issue a debt certificate showing

(i) the amount of the debt and the name of the person liable for it,

(ii) the name of this Act, and

(iii) the minister's address for service of documents; and

(b) file the certificate in the Court of Queen's Bench.

Once filed, the certificate becomes a judgment of the court and may be enforced as a judgment.

Lien

8.7(3)      The government has, in addition to every other remedy it has for the recovery of the debt, a lien on the property in relation to which the debt arose. The lien secures the payment of

(a) the debt; and

(b) any costs reasonably incurred by the government in collecting the debt or in holding, repairing, preparing for disposition or disposing of the property.

Registration of lien

8.7(4)      The minister may cause the lien to be registered in a land titles office, and may cause the registration to be postponed, amended or discharged, in accordance with the regulations.

Effect of registration

8.7(5)      Upon registration of the lien in the appropriate land titles office, it becomes enforceable as a certificate of judgment under The Judgments Act.

S.M. 2010, c. 4, s. 2.

Regulations

8.8(1)      The Lieutenant Governor in Council may make regulations

(a) for the purpose of the definition "eligible cottage property", prescribing types of properties as eligible cottage property;

(b) for the purposes of this Part, defining words or expressions that are not defined in section 8.2;

(c) respecting applications for tax deferrals under this Part;

(d) respecting the reporting requirements for persons who are indebted to the government under this Part;

(e) respecting the due dates for the repayment of debts under this Part;

(f) extending the tax deferral program under this Part to a taxation year or years after 2011, and prescribing the method of determining the maximum deferrable amount for any year to which it has been extended;

(g) respecting interest payable on deferred amounts, including regulations prescribing

(i) a rate, or method of determining a rate, of interest payable on a debt under this Part,

(ii) a rate, or method of determining a rate, of interest payable on a debt under this Part that remains unpaid after its due date, and

(iii) how interest is to be calculated and compounded;

(h) respecting security for the payment of a debt under this Part, and the recovery of costs incurred in enforcing payment;

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

(j) providing authority to investigate, inspect or audit any matter pertaining to a deferral sought or obtained under this Part;

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

Retroactive effect

8.8(2)      A regulation under this section

(a) may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary to implement or give effect to the deferral program for the 2010 taxation year; and

(b) may validate anything done at any time before the regulation was made if it would have been valid had this Part and the regulation been in effect at that time.

Minister may approve forms

8.8(3)      The minister may approve forms for use in the administration of this Part, and may require them to be used.

S.M. 2010, c. 4, s. 2.

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.

"administrator" means the minister or a person to whom administration of this Part has been delegated under section 16.7. (« responsable de l'application »)

"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 and 2010 taxation years, 75%; and

(f) in relation to a taxation year after 2010, 80%. (« pourcentage applicable »)

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

"Manitoba resident" means

(a) an individual who is resident in Manitoba for the purpose of The Income Tax Act for the taxation year or for the previous year;

(b) a private Canadian corporation at least 50% of the voting shares of which are directly or indirectly owned by one or more individuals described in clause (a);

(c) a cooperative, within the meaning of The Cooperatives Act, at least 50% of the member shares of which are owned by one or more individuals described in clause (a); or

(d) any other person specified by regulation. (« résident du Manitoba »)

"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 »)

"private Canadian corporation" means a corporation incorporated under the laws of Canada or a province or territory of Canada, the shares of which are not listed on any stock exchange. (« corporation privée canadienne »)

"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 »)

"tax due date", in relation to a property for a taxation year, means

(a) the day on which the municipal taxes for that property are due or would be due if they were not being paid under an instalment plan; or

(b) if the taxpayer is a lessee of the property who is required to reimburse the lessor for the municipal taxes paid by the lessor, the day on which the reimbursement is due. (« date d'échéance des taxes municipales »)

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

(a) a Manitoba resident 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 Manitoba resident 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 administrator 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; S.M. 2011, c. 41, s. 73; S.M. 2013, c. 55, s. 33 and 34; S.M. 2015, c. 40, s. 27.

Rebate of school tax

16.2(1)     Subject to sections 16.3 to 16.6, a rebate is payable for a taxation year to every taxpayer in relation to farmland in Manitoba who applies for it in accordance with this Part. Subject to subsection (1.1) and 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.

$5,000 maximum for total of all rebates

16.2(1.1)   The total of all rebates received or assigned under this Part for a taxation year after 2012 by a taxpayer and every person to whom the taxpayer is related must not exceed $5,000.

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.

Meaning of "related person"

16.2(4)     For the purpose of subsection (1.1), a taxpayer is related to a person if the taxpayer and the person are "related persons", or persons related to each other, as defined in subsection 251(2) of the Income Tax Act (Canada), unless deemed by regulation not to be.

S.M. 2005, c. 40, s. 63; S.M. 2006, c. 24, s. 57; S.M. 2013, c. 55, s. 35.

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 administrator.

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 administrator requires to determine the applicant's status as a taxpayer and his or her entitlement to the rebate.

When to apply

16.4(3)     A separate application for a rebate is required for each taxation year. It must be made after the property tax statement for the year is issued and on or before the latest of the following dates:

(a) March 31 of the following year;

(b) the 90th day after the property's tax due date;

(c) the 120th day after the date of the tax statement;

(d) any other date determined in accordance with the regulations.

Transitional

16.4(4)     Despite subsection (3), if, for a taxation year before 2015,

(a) the tax statement for a property was sent to the taxpayer after the end of the year; or

(b) the property's tax due date for that year occurred after the end of the year;

an application for a rebate in respect of that property for that year may be made at any time before January 1, 2016.

S.M. 2005, c. 40, s. 63; S.M. 2013, c. 55, s. 36; S.M. 2015, c. 40, s. 28.

Claims for rebate by two or more taxpayers

16.5        The following rules apply if two or more taxpayers apply for a rebate under section 16.2 in respect of the same farmland for the same taxation year:

1.

The total of the rebates paid in respect of the farmland must not exceed the applicable percentage of the school tax paid on that land for that year.

2.

A taxpayer is not entitled to a rebate in excess of the amount determined in respect of that taxpayer under subsections 16.2(1) and (1.1).

3.

Subject to rules 1 and 2, before a rebate is paid the taxpayers may agree on how the amount to be rebated is to be divided between them.

4.

If the total amount claimed by the taxpayers is greater than the applicable percentage of the school tax paid on that land for that year,

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

(b) if the administrator has provided a rebate to a taxpayer before being made aware of any other taxpayer's claim in respect of the same farmland, the administrator

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

(ii) may, after paying an amount as a rebate to the other 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; S.M. 2013, c. 55, s. 37.

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;

(c.1) prescribing circumstances in which persons are deemed not to be related for the purpose of subsection 16.2(1.1);

(c.2) specifying persons, or classes of persons, for the purpose of the definition "Manitoba resident";

(c.3) establishing an application deadline for the purpose of subsection 16.4(3);

(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; S.M. 2013, c. 55, s. 38; S.M. 2015, c. 40, s. 29.

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 administrator, 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; S.M. 2013, c. 55, s. 39.

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 III.3

SENIORS' SCHOOL TAX REBATE

Definitions

16.12(1)    The following definitions apply in this Part.

"education property tax credit" means the tax credit under section 5.4 of The Income Tax Act. (« crédit d'impôt foncier pour l'éducation »)

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

"rebate" means the seniors' school tax rebate payable under this Part. (« remboursement »)

"school tax", in relation to a residential dwelling unit for a calendar year, means the total of

(a) the tax imposed for that year under section 188 of The Public Schools Act in respect of the property that includes that dwelling unit; and

(b) the community revitalization levy, if any, imposed for that year in respect of that property under The Community Revitalization Tax Increment Financing Act in lieu of a tax under section 188 of The Public Schools Act;

divided by the number of dwelling units included in that property as determined by the minister. (« taxe scolaire »)

"tax due date", in relation to a property for a calendar year, means the day on which the municipal taxes for that property are due or would be due if they were not being paid under an instalment plan. (« date d'échéance des taxes municipales »)

Information Note A property classified as Residential 1 may have up to four dwelling units. For the purpose of the rebate, if a property has more than one dwelling unit, the school tax is apportioned equally among those units.

Additional terms defined in Income Tax Act

16.12(2)    "Cohabiting spouse or common-law partner", "municipal taxes", "municipal tax reduction" and "principal residence" have the same meaning as in section 5.3 of The Income Tax Act.

Residential and farm or other property

16.12(3)    If a property includes both

(a) property classified under The Municipal Assessment Act as Residential 1; and

(b) property classified under The Municipal Assessment Act as Farm Property or as Other Property;

and the school tax is not shown separately for each type of property on the tax statement, the school tax in respect of the residential property is its portioned value under The Municipal Assessment Act multiplied by the tax rate that applies to the residential property.

S.M. 2014, c. 35, s. 56.

Eligibility for rebate

16.13       An individual is eligible for a rebate in respect of a residential dwelling unit for a calendar year before 2016 if all of the following conditions are satisfied:

1.

The property that includes the dwelling unit

(a) is classified under The Municipal Assessment Act as Residential 1 or Residential 3; and

(b) if classified as Residential 3, consists of a condominium unit and the proportion of the common interest appurtenant to the unit.

2.

On the property's tax due date for that year,

(a) the individual or the individual's cohabiting spouse or common-law partner is

(i) one of the registered owners of the property, or

(ii) an occupier, as defined in The Municipal Assessment Act, to whom the property tax statement is addressed and who is liable, under that Act or a written agreement with the registered owner that satisfies the requirements prescribed by regulation, to pay the tax imposed in respect of the property; or

(b) the registered owner of the property is a family farm corporation, as defined in The Farm Lands Ownership Act, the shareholders of which include the individual or the individual's cohabiting spouse or common-law partner.

3.

At the time of applying for the rebate, the municipal taxes for the property are not in arrears.

4.

On the property's tax due date for that year, the dwelling unit is the principal residence of

(a) the individual; and

(b) if the individual has a cohabiting spouse or common-law partner, that spouse or common-law partner.

5.

At the beginning of that year, the individual or the individual's cohabiting spouse or common-law partner is at least 64 years old.

6.

The individual or the individual's cohabiting spouse or common-law partner is eligible for a municipal tax reduction or education property tax credit for the year in respect of the dwelling unit.

If an individual would have been eligible for a rebate for a calendar year but for the death of the individual or his or her cohabiting spouse or common-law partner after the beginning of the year and before the tax due date, the minister may treat the individual or his or her estate as being eligible for the rebate.

S.M. 2014, c. 35, s. 56; S.M. 2015, c. 40, s. 30; S.M. 2016, c. 10, s. 34.

Application for rebate

16.14(1)    To obtain a rebate in respect of a dwelling unit (referred to in this section as the "specified unit"), an application in a form approved by the minister must be submitted to the minister by an eligible individual in relation to the dwelling unit (referred to in this section as the "applicant") or by

(a) someone acting on behalf of the applicant under a power of attorney or committeeship; or

(b) in the case of a deceased individual's estate, the legal representative of that estate.

When to apply

16.14(2)    A separate application is required for each calendar year. It must be made after the property tax statement for the year is issued and on or before the latest of the following dates:

(a) March 31 of the following year;

(b) the 90th day after the property's tax due date;

(c) any other date determined in accordance with the regulations.

Content of application

16.14(3)    The application must include or be accompanied by the following information:

(a) the name, address, date of birth and Social Insurance Number of the applicant and of the applicant's cohabiting spouse or common-law partner if he or she has one;

(b) the roll number for the property that includes the specified unit and, if the property is not in the City of Winnipeg, the name and number of the municipality in which it is located as shown on the tax statement for the property;

(c) a statement designating the specified unit, in accordance with The Income Tax Act and for the purposes of that Act and this Part, as the principal residence of

(i) the applicant, and

(ii) the applicant's cohabiting spouse or common-law partner, if he or she has one,

for the year or a part of the year that includes the tax due date for the property that includes the unit;

(d) any other information stipulated by the application form that is required to determine the applicant's eligibility for the rebate.

The applicant must also provide any other information that the minister requires to determine the applicant's eligibility for the rebate.

S.M. 2014, c. 35, s. 56; S.M. 2015, c. 40, s. 31.

Seniors' school tax rebate

16.15       If the minister is satisfied that an applicant is eligible for a rebate in respect of a residential dwelling unit, the Minister of Finance must pay to the applicant, upon the requisition of the minister, a seniors' school tax rebate equal to the lesser of

(a) the following amount for the year in question:

(i) for 2014, $235,

(ii) for 2015, $470, and

(iii) [repealed] S.M. 2016, c. 10, s. 34;

(b) the amount, if any, by which

(i) the dwelling unit's school tax for the year,

exceeds

(ii) the municipal tax reduction that was or may be applied for the year to the applicant's principal residence, and

(iii) the lesser of $700 and any education property tax credit that could be claimed for that year by the applicant or the applicant's cohabiting spouse or common-law partner in respect of the applicant's principal residence.

S.M. 2014, c. 35, s. 56; S.M. 2015, c. 40, s. 32; S.M. 2016, c. 10, s. 34.

Recovery of rebate

16.16(1)    If

(a) a rebate for a calendar year has been paid to an individual who was not eligible for it; or

(b) the amount paid as a rebate exceeds the amount that should have been paid to the individual;

the minister may issue a notice of assessment to the individual setting out the amount repayable by the individual. The individual must repay the amount to the Minister of Finance within 30 days after the date of the notice of assessment.

Interest payable

16.16(2)    If an individual fails to comply with subsection (1), interest is payable by the individual 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 rebate was paid.

Recovery by set-off

16.16(3)    The amounts payable by an individual under subsections (1) and (2) may be set off against any future rebate payable under section 16.15 to the individual or the individual's cohabiting spouse or common-law partner.

S.M. 2014, c. 35, s. 56.

Delegation

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

S.M. 2014, c. 35, s. 56.

Use of information in government records

16.18       For the purpose of administering this Part and for the purposes of identifying those who may be eligible for a rebate and informing them about the rebate, the minister is to be given on request, and may use and disclose, the following information from records about individuals that are maintained under The Income Tax Act, The Municipal Assessment Act or The Real Property Act or by the Department of Health, Healthy Living and Seniors:

(a) the name, date of birth, Social Insurance Number, and address of the individual;

(b) if the individual is married or has a common-law partner,

(i) the name, date of birth, Social Insurance Number and address of the spouse or common-law partner, and

(ii) whether the spouse or common-law partner is a cohabiting spouse or common-law partner of the individual;

(c) the designation of a residential dwelling unit as the principal residence of an individual for income tax purposes;

(d) the ownership and classification of property in relation to which an individual is or may be eligible for a rebate and the number of residential dwelling units included in such a property.

S.M. 2014, c. 35, s. 56.

Regulations

16.19       The Lieutenant Governor in Council may make regulations

(a) authorizing the amount of a rebate in respect of a dwelling unit to be paid to the municipality, to be credited to the taxes owing on the property that includes that unit;

(b) authorizing all or any part of the amount of an expected rebate in respect of a dwelling unit to be paid or credited, as an advance of the expected rebate, before the applicable tax due date;

(b.1) respecting agreements between occupiers and registered owners for the purpose of section 16.13;

(c) establishing an application deadline for the purpose of subsection 16.14(2);

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

(e) respecting audits and inspections for the purpose of determining or verifying an individual's eligibility for a rebate or the amount payable as a rebate;

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

S.M. 2014, c. 35, s. 56; S.M. 2015, c. 40, s. 33.

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 V.2

RIPARIAN PROPERTY TAX REDUCTION

Definitions

25.2(1)     The following definitions apply in this Part.

"agricultural activity" includes haying, grazing, tilling, and cutting trees for lumber or firewood. (« activité agricole »)

"benefit period", in relation to riparian land to which a tax reduction applies, means the five-year period for which the application for the tax reduction is made. (« période de réduction »)

"eligible former crop land" means, subject to subsection (2), riparian land that

(a) has previously been cultivated and is still suitable for cultivation, but is no longer being cultivated;

(b) is maintained with native and tame forage, bushes and trees, or any combination of them; and

(c) is not used for any agricultural activity other than haying. (« bien-fonds admissible anciennement cultivé »)

"eligible former grazing area" of a taxpayer means, subject to subsection (2), a minimum area of riparian land that is suitable for grazing but that, together with the related waterway or lake, is protected by permanent fencing from access by livestock grazing on adjacent land during the benefit period. If the taxpayer owns or occupies land on both sides of the waterway or lake, the fence must protect the waterway from access on each side on which livestock are permitted to graze. It includes the portion of a waterway or lake where the fencing is designed to allow supervised water crossing, but not watering or grazing. For this purpose, a minimum area of riparian land is an area not less than the lesser of

(a) four contiguous acres of riparian land; and

(b) all of the riparian land within a one-quarter section of land. (« ancienne zone de pâturage admissible »)

"Farm Property" has the same meaning as in The Municipal Assessment Act. (« bien agricole »)

"lake" means a permanent body of water with a surface area of at least two square kilometres and a natural water channel outlet. (« lac »)

"natural water channel" means a water channel that exists in its natural location and with its natural cross-section. It does not cease to be a natural water channel by reason only of the clearing of vegetation, the construction of pilot channels to maintain its natural alignment or improve flow conditions or minor work affecting a minor portion of its length or having a minor effect on its capacity. (« voie d'eau naturelle »)

"off-site watering facility" means a water pump and reservoir where

(a) the pump and reservoir are used only for watering livestock that are grazing in areas near one or more eligible former grazing areas and do not have access to a lake or waterway;

(b) the pump and reservoir become available for use before the end of the first year of the benefit period and remain in use or available for use for the rest of the benefit period; and

(c) the reservoir

(i) has been constructed by the taxpayer, or is a natural depression that has been modified by the taxpayer, for the purpose of watering livestock, and

(ii) has no outflowing water channel. (« installation d'abreuvement hors site »)

"riparian land" means Farm Property

(a) that extends in a strip 30.48 metres wide along one bank of a waterway or the shore of a lake; or

(b) that the minister recognizes as riparian land because it extends in a strip at least 10 metres wide along a natural water channel or body of water the protection of which, in the minister's opinion, merits the support provided by a tax reduction. (« bien-fonds riverain »)

"taxpayer", in relation to riparian land, means a registered owner or an occupier, within the meaning of The Municipal Assessment Act, of that land. (« contribuable »)

"tax reduction" means a tax reduction under this Part or under a riparian property tax reduction regulation made under Part V.1. (« réduction de taxe »)

"waterway" means

(a) a waterway designated as an Order 4, 5, 6, 7 or 8 drain on a plan that shows designations of drains and is maintained by the government department or branch that is responsible for regulating drainage in Manitoba;

(b) a natural water channel designated as an Order 3 drain on a plan referred to in clause (a);

(c) the Red River, the Saskatchewan River, the Winnipeg River, the Carrot River, the Fairford River and the Dauphin River; and

(d) a waterway designated for this purpose by the minister. (« cours d'eau »)

Restriction

25.2(2)     "Eligible former crop land" and "eligible former grazing area" in relation to a benefit period do not include any land that is included as eligible former crop land or eligible former grazing area in calculating a tax reduction for any other benefit period that has not yet ended.

S.M. 2010, c. 29, s. 44.

Purposes

25.3        The purposes of the tax reductions are

(a) to promote the protection and restoration of riparian lands, lakes and waterways in agricultural areas;

(b) to improve water quality in Manitoba; and

(c) to recognize the contribution of taxpayers in promoting the protection and restoration of riparian land, lakes and waterways during the benefit period.

S.M. 2010, c. 29, s. 44.

Application for tax reduction

25.4(1)     A taxpayer who wishes to obtain a tax reduction in respect of riparian land for a benefit period must apply for it on a form approved by the minister.

Application deadline

25.4(2)     The application must be filed with the minister

(a) before June 30, 2010, if it is for the benefit period beginning on January 1, 2010; and

(b) before April 30 of the first year of any later benefit period.

Content of application

25.4(3)     The application must include the following:

(a) a description of the taxpayer's riparian land, identifying which land is or will be eligible for the tax reduction and the class of tax reduction for which it is or will be eligible;

(b) if the taxpayer is applying for the additional tax reduction under subsection 25.6(5) for an off-site watering facility, a description of that facility and its location;

(c) if the taxpayer is applying for the additional tax reduction under subsection 25.6(8) for sloped riparian land, a description of that land and its slope;

(d) the taxpayer's undertaking to keep the land eligible for the tax reduction until the end of the benefit period;

(e) the taxpayer's authorization for the minister or an agent of the minister to enter upon and inspect the taxpayer's land to verify its eligibility for the tax reduction throughout the benefit period;

(f) if a riparian property tax reduction regulation made under Part V.1 (other than Manitoba Regulation 100/2009) applies to the land, an election by the taxpayer to discontinue its application to that land;

(g) any other information required by the minister.

Effect of election

25.4(4)     If an election is made under clause (3)(f) in relation to a regulation and the taxpayer's application is approved by the minister, the regulation is deemed to have ceased to apply, as of the beginning of the benefit period, to any land that is the subject of the application.

S.M. 2010, c. 29, s. 44.

Land must remain eligible to end of benefit period

25.5(1)     Riparian land is eligible for a basic or additional tax reduction for a benefit period only if it is eligible for the reduction throughout the benefit period.

Fence installed before end of first year of benefit period

25.5(2)     For the purpose of subsection (1) and section 25.6, riparian land that becomes an eligible former grazing area before the end of the first year of a benefit period, is considered to have become an eligible former grazing area at the beginning of the benefit period.

Exception in drought emergency

25.5(3)     Riparian land that, but for grazing in an emergency caused by drought, would have qualified for a tax reduction under subsection 25.6(2), (5) or (8) or, but for haying in such an emergency, would have qualified for a tax reduction under clause 25.6(2)(a), does not cease to qualify for the tax reduction if

(a) the Minister of Agriculture, Food and Rural Development, on application by the taxpayer, confirms to the Minister of Finance the existence of the emergency; and

(b) the taxpayer complies with the haying or grazing limits, if any, imposed by the Minister of Agriculture, Food and Rural Development on the taxpayer for continuing eligibility for the tax reduction.

Minister may set conditions for haying or grazing in emergency

25.5(4)     On application by a taxpayer whose application for a tax reduction has been approved by the Minister of Finance, the Minister of Agriculture, Food and Rural Development may

(a) confirm the existence of an emergency caused by drought; and

(b) establish the extent to which haying or grazing may occur because of the emergency without the riparian land becoming ineligible for the tax reduction for which it would otherwise have been eligible.

S.M. 2010, c. 29, s. 44; S.M. 2014, c. 32, s. 36.

Basic tax reduction: eligible former crop land

25.6(1)     Subject to subsection (4) and section 25.7, the basic tax reduction for a benefit period for riparian land that is eligible former crop land throughout the period is, for the entire period, $100 times the number of acres of that type of land.

Basic tax reduction: eligible former grazing area

25.6(2)     Subject to subsection (4) and section 25.7, the basic tax reduction for a benefit period for riparian land that is an eligible former grazing area throughout the period is, for the entire period, the following amount times the number of acres of that type of land:

(a) $140, if throughout the period it is not used for any agricultural activity; or

(b) $100, if throughout the period it is not used for any agricultural activity other than haying.

Partial acre

25.6(3)     The basic tax reduction under subsection (1) or (2) may be prorated for a partial acre if it is contiguous to other riparian land comprising at least one acre.

Maximum tax reduction

25.6(4)     The total of the basic tax reductions provided to a taxpayer under subsections (1) and (2) in relation to a benefit period must not exceed six times the property tax assessed on the taxpayer's Farm Property for the last year before the beginning of the benefit period.

Additional tax reduction for off-site watering facility

25.6(5)     Subject to subsection (6), a taxpayer with an off-site watering facility is eligible for an additional tax reduction equal to the lesser of $1,000 and his or her total basic tax reduction under subsection (2) for all eligible former grazing areas near the grazing areas serviced by the facility.

Limitation on tax reductions for off-site watering facilities

25.6(6)     Subject to subsection (7), a taxpayer who claims a tax reduction under subsection (5) for an off-site watering facility is not eligible for a tax reduction for any other off-site watering facility except with the approval of the minister. The minister may approve a tax reduction for an additional off-site watering facility if the taxpayer satisfies the minister that

(a) the areas where livestock are grazing near one or more eligible former grazing areas are not contiguous; and

(b) it would not be practicable for the livestock grazing in those areas to be serviced by the same off-site watering facility.

Eligible former grazing area divided by waterway

25.6(7)     If an eligible former grazing area includes riparian land on opposite banks of a waterway and the taxpayer has separate off-site watering facilities for livestock grazing on opposite sides of the waterway, the riparian land on each bank is to be considered a separate eligible former grazing area and the taxpayer is eligible for an additional tax reduction under subsection (5) in respect of each of those facilities. The reduction for each facility is to be calculated with reference only to the eligible former grazing area on its side of the waterway.

Additional tax reduction for sloped riparian land

25.6(8)     If riparian land that is eligible for a basic tax reduction under subsection (1) or (2) has an average natural slope toward the waterway of at least 10%, as determined by the minister, it is eligible for an additional tax reduction equal to 30% of the basic tax reduction.

S.M. 2010, c. 29, s. 44.

No doubling up on tax reductions for same land

25.7        Riparian land is not eligible for a tax reduction for a benefit period that includes any year in respect of which a tax reduction is provided for that land

(a) by a riparian property tax reduction regulation under Part V.1; or

(b) under this Part for another benefit period.

S.M. 2010, c. 29, s. 44.

Payment of tax reduction in instalments

25.8(1)     If the minister is satisfied that a taxpayer's land will be eligible for a tax reduction if the taxpayer fulfills the undertaking set out in the application, the minister may advance the amount of the tax reduction to the taxpayer in five equal annual instalments. The advance for each year is to be paid only after the taxpayer has paid the taxes for the immediately preceding year.

No instalment if taxes paid after June of fifth year

25.8(2)     No instalment of a tax reduction is payable for any year of a benefit period if the property taxes for the immediately preceding year are not paid before June 30 of the last year of the benefit period.

Recovery of tax reduction

25.8(3)     If a taxpayer who has received a tax reduction in respect of riparian land fails for any reason — other than the death of the taxpayer or a sale of the land to a purchaser dealing at arm's length with the taxpayer — to fulfill the undertaking in his or her application for the tax reduction to keep the land eligible for the tax reduction throughout the benefit period,

(a) the taxpayer must notify the minister in writing of that failure; and

(b) the minister may demand repayment of all or any part of the tax reduction.

The amount demanded to be repaid is a debt due to the government.

Interest payable

25.8(4)     If a person fails to pay an amount payable under subsection (3) when it is due, 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 of the minister's demand to the date of payment.

S.M. 2010, c. 29, s. 44.

Transfer of ownership

25.9(1)     A taxpayer whose application for a tax reduction in respect of riparian land for a benefit period has been approved and who ceases to own all or any part of the land before the end of the benefit period must notify the minister in writing of the transfer of ownership.

Notice requirements

25.9(2)     The notice of the transfer must

(a) identify the transferred land and state the date of the transfer;

(b) state the name and address of the new owner;

(c) indicate whether the new owner has undertaken to fulfill the taxpayer's undertaking to keep the land eligible for the tax reduction to the end of the benefit period; and

(d) be filed with the minister within 14 days after the date of the transfer.

Repayment of tax reduction

25.9(3)     If the new owner has not undertaken to fulfill the taxpayer's undertaking, the taxpayer must repay to the minister, when filing the notice, the proportion of the tax reduction advanced to the taxpayer for the year of the transfer that the number of months in the year after the transfer is of 12.

S.M. 2010, c. 29, s. 44.

Audit and inspection

25.10(1)    For the purpose of administering and enforcing this Part, a person authorized by the minister for the purposes of this section may at any time

(a) by written notice to a taxpayer who has applied for or received a tax reduction, require the taxpayer to provide

(i) any information or record that will enable the minister to verify the taxpayer's eligibility for the tax reduction, or

(ii) any other information that is relevant to the administration or enforcement of this Part;

(b) audit, examine and take copies of records of a taxpayer who has applied for or received a tax reduction; and

(c) enter on, inspect, and take photographs of land in respect of which a tax reduction has been applied for or received.

Time for providing information

25.10(2)    A taxpayer who has received a notice under clause (1)(a) must provide the information or record required by the notice within the time specified in the notice, or within any additional time allowed by the minister.

S.M. 2010, c. 29, s. 44.

Reimbursement

25.11       The Minister of Finance must ensure that each municipality and local government district is reimbursed out of the Consolidated Fund for the tax reductions made by it under this Part.

S.M. 2010, c. 29, s. 44.

Regulations

25.12       The Lieutenant Governor in Council may make regulations

(a) respecting the application process for a tax reduction under this Part;

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

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

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

(e) respecting the reimbursement of municipalities and local government districts under section 25.11;

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

S.M. 2010, c. 29, s. 44.

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.