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The Property Tax and Insulation Assistance Act

C.C.S.M. c. P143

The Property Tax and Insulation Assistance Act

1 (1) Definitions
(2) Registered common-law relationship
PART I
TAX DEFERRAL PROGRAM
2 Permission to defer taxes
3 Loans by government
4 Tax deferred to be shown on tax rolls
5 Tax deferred not tax in default
6 When tax deferred due
7 Agreements with municipalities
8 Interest on tax deferred
PART I.1
DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS
8.1 Overview
8.2 Definitions
8.3 (1) Application for deferral of property tax increase
(2) Application process
(3) Joint application by multiple owners
(4) Applicant to specify amount to be deferred
(5) Minister to approve or reject application
8.4 (1) Effect of approval
(2) Money payable from Consolidated Fund
8.5 (1) Due date for payment of debt
(2) Liability of spouse or common-law partner
(3) Early payment
8.6 (1) Reporting requirement
(2) Notice of changes
(3) Notice of death
8.7 (1) Debt recovery
(2) Debt certificate
(3) Lien
(4) Registration of lien
(5) Effect of registration
8.8 (1) Regulations
(2) Retroactive effect
(3) Minister may approve forms
PART II
9 to 12 Repealed
PART III
PENSIONER TENANTS SCHOOL TAX ASSISTANCE
13 Application by pensioner tenant
14 Refund of rent to pensioner tenant
14.1 Use of table
15 Pensioner tenant for part of year
16 Refunds to minister
PART III.1
FARMLAND SCHOOL TAX REBATE
16.1 (1) Definitions
(2) Assignment of rebate to tenant
(3) Assignee deemed to be taxpayer
16.2 (1) Rebate of school tax
(1.1) $5,000 maximum for total of all rebates
(2) Change in ownership
(3) Amalgamation or winding-up
(4) Meaning of "related person"
16.3 (1) Property taxes to be paid in full
(2) Exception
16.4 (1) Application for rebate
(2) Form and content of application
(3) When to apply
(4) Transitional
16.5 Claims for rebate by two or more taxpayers
16.6 Rebate reduced by school tax reduction
16.7 Delegation
16.8 Regulations
16.9 Reimbursement of municipality
16.10 (1) Recovery of school tax rebate or reduction
(2) Interest payable
PART III.2
SCHOOL TAX REDUCTION
16.11 (1) Regulations for school tax reduction program
(2) Effective date
PART III.3
SENIORS' SCHOOL TAX REBATE
16.12 (1) Definitions
(2) Additional terms defined in Income Tax Act
(3) Residential and farm or other property
16.13 Eligibility for rebate
16.14 (1) Application for rebate
(2) When to apply
(3) Content of application
16.15 Seniors' school tax rebate
16.16 (1) Recovery of rebate
(2) Interest payable
(3) Recovery by set-off
16.17 Delegation
16.18 Use of information in government records
16.19 Regulations
PART IV
TAX REDUCTIONS FOR SOLAR HEATING
17 Solar heating assessment
18 Note of solar heating assessment on assessment roll
19 Levying of tax where there is solar heating assessment
20 Compensation by government
PART V
INSULATION LOANS
21 Authority for loans
22 Maximum loan
23 (1) Agreements with Manitoba Hydro etc.
(2) Authority of Manitoba Hydro and The City of Winnipeg
24 (1) Certificate of debt and registration
(2) Realization of lien
(3) Discharge of lien
25 Interest on loans
PART V.1
ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT
25.1 (1) Regulatory scheme for environmentally sensitive areas tax credit
(2) Specific powers to make regulations
(3) Reimbursement of municipality
(4) Payment of property tax reduction
(5) Interest payable
PART V.2
RIPARIAN PROPERTY TAX REDUCTION
25.2 (1) Definitions
(2) Restriction
25.3 Purposes
25.4 (1) Application for tax reduction
(2) Application deadline
(3) Content of application
(4) Effect of election
25.5 (1) Land must remain eligible to end of benefit period
(2) Fence installed before end of first year of benefit period
(3) Exception in drought emergency
(4) Minister may set conditions for haying or grazing in emergency
25.6 (1) Basic tax reduction: eligible former crop land
(2) Basic tax reduction: eligible former grazing area
(3) Partial acre
(4) Maximum tax reduction
(5) Additional tax reduction for off-site watering facility
(6) Limitation on tax reductions for off-site watering facilities
(7) Eligible former grazing area divided by waterway
(8) Additional tax reduction for sloped riparian land
25.7 No doubling up on tax reductions for same land
25.8 (1) Payment of tax reduction in instalments
(2) No instalment if taxes paid after June of fifth year
(3) Recovery of tax reduction
(4) Interest payable
25.9 (1) Transfer of ownership
(2) Notice requirements
(3) Repayment of tax reduction
25.10 (1) Audit and inspection
(2) Time for providing information
25.11 Reimbursement
25.12 Regulations
PART VI
GENERAL
26 Regulations
27 C.C.S.M. reference