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S.M. 2002, c. 39
The City of Winnipeg Charter Act
Table of Contents
| PART 7 | |
| FINANCIAL ADMINISTRATION | |
| DIVISION 1 | |
| BUDGETS | |
| 283 | Fiscal year |
| 284(1) | Annual operating budget |
| (2) | Capital budget and forecast |
| (3) | Manner and form |
| 285(1) | Content of operating budget |
| (2) | Expenditures not to exceed revenues |
| 286 | Content of capital budget and capital forecast |
| 287 | Grants to city |
| DIVISION 2 | |
| EXPENDITURES | |
| 288(1) | Expenditures |
| (2) | Expenditures before budget adopted |
| (3) | Expenditures for purposes not set out in budget |
| 289(1) | Reserve funds |
| (2) | Definition of "financial institution" |
| (3) | Investment of reserve funds |
| (4) | Restriction on use of reserve funds |
| DIVISION 3 | |
| INVESTMENTS | |
| 290 | Investment of money |
| 291(1) | Financial agreements |
| (2) | Policy for financial agreements |
| (3) | Changes in the policy must be approved |
| DIVISION 4 | |
| BORROWING | |
| 292 | Definition of "relevant sinking fund account" |
| GENERAL AUTHORITY | |
| 293 | Temporary borrowing |
| 294(1) | Long-term borrowing authority |
| (2) | Approval of Minister of Finance required |
| (3) | Details in application |
| (4) | Consideration by Minister of Finance |
| 295(1) | Reference to Municipal Board |
| (2) | Report of Municipal Board |
| 296 | Notification to city |
| 297 | Borrowing must complies with conditions |
| CITY SECURITIES | |
| 298(1) | Powers and duties of chief financial officer re city securities |
| (2) | Terms and conditions of city securities |
| (3) | Other powers respecting city securities |
| (4) | No preferences |
| 299(1) | Chief financial officer to report |
| (2) | Payments under city securities |
| (3) | Application re obligation to levy and raise amounts |
| (4) | Payments into sinking fund |
| 300(1) | Policy for variable interest rate securities |
| (2) | Changes in the policy must be approved |
| 301(1) | Use of money received |
| (2) | Money not required |
| (3) | Reduction of levies etc. |
| (4) | Full amount recoverable |
| 302 | Refinancing city securities |
| 303(1) | Consolidating securities by-laws |
| (2) | Contents of by-law |
| SINKING FUNDS | |
| 304(1) | Limitation on use of sinking funds |
| (2) | Deficiency in sinking fund |
| 305 | Chief financial officer's duties re sinking funds |
| 306(1) | Management of sinking funds |
| (2) | Payments from sinking fund account |
| (3) | Surpluses in sinking fund account |
| 307(1) | Establishment of Sinking Fund Committee |
| (2) | Powers and duties of Sinking Fund Committee |
| (3) | Chief financial officer may not delegate |
| FOREIGN CURRENCIES | |
| 308(1) | Borrowing in foreign currencies |
| (2) | Calculation of amount |
| LIABILITY | |
| 309(1) | Restrictions |
| (2) | Unused borrowing authority may be rescinded |
| 310 | Liability on local improvement securities |
| 311 | Defect in form |
| MISCELLANEOUS | |
| 312 | Application of section 86 of Municipal Board Act |
| 313 | Evidence respecting city securities |
| FINANCIAL STATEMENTS | |
| 314 | Annual financial statements |
| PART 8 | |
| ASSESSMENT, TAXATION AND OTHER LEVIES ON PROPERTY | |
| 315(1) | Definitions |
| (2) | Definitions in Municipal Assessment Act apply |
| DIVISION 1 | |
| ASSESSMENT | |
| BUSINESS ASSESSMENT | |
| 316(1) | Municipal Assessment Act applies |
| (2) | All businesses to be assessed |
| (3) | Exception |
| 317 | Specific exemptions |
| 318(1) | Annual rental value to include cost of services |
| (2) | Basis of annual rental value |
| (3) | Determining annual rental value |
| 319(1) | Subtenants and assessment |
| (2) | Filling stations |
| (3) | Gas distribution system |
| LICENCE IN LIEU OF BUSINESS TAX | |
| 320(1) | By-law requiring licence |
| (2) | Collection of licence in lieu fees |
| MOBILE HOME LICENCES | |
| 321(1) | By-law requiring licence of mobile homes |
| (2) | No licence for tourists |
| (3) | Collection of mobile home licence fees |
| ADJUSTMENTS IN BUSINESS TAX | |
| 322(1) | Adjustment of business tax on reassessment |
| (2) | Limitation on by-law under subsection (1) |
| UTILITY CORPORATIONS' PROPERTY | |
| 323(1) | Utility corporations' property assessments |
| (2) | Liability of corporation for other tax |
| 324 | Telephone companies |
| ASSESSMENT ROLLS | |
| 325(1) | Completion of assessment rolls |
| (2) | Form of rolls |
| 326 | Certification of rolls |
| 327 | Defects do not invalidate |
| 328 | Assessment rolls valid and binding |
| REVISION OF ASSESSMENT | |
| 329 | Rolls subject to revision |
| 330(1) | Change in taxes payable |
| (2) | Change in tax after revision |
| VARYING PORTIONS | |
| 331 | Regulations re varying portions |
| DIVISION 2 | |
| TAXATION | |
| LIABILITY FOR TAXES | |
| 332(1) | Liability for real property taxes |
| (2) | Liability for business tax or fee |
| (3) | Liability of owner for business tax |
| (4) | Partnerships |
| (5) | Joint liability |
| (6) | Business tax not a charge on real property |
| LIABILITY OF CITY FOR TAXES | |
| 333(1) | Exemption from taxation |
| (2) | Agreements regarding taxes |
| (3) | Taxes payable in certain cases |
| IMPOSING TAXES | |
| 334(1) | Fixing property, personal and business tax rates |
| (2) | Fixing local improvement and frontage tax rates |
| (3) | By-laws re payment of taxes |
| (4) | By-law may specify purpose of instalment |
| (5) | Restriction on discounts |
| (6) | Application of prepayment |
| 335 | Taxes imposed on January 1 |
| TAX ROLLS | |
| 336 | Preparation of tax rolls |
| 337(1) | Tax rolls may be combined |
| (2) | Tax roll may be combined with assessment roll |
| 338 | Form of rolls |
| 339 | Content of tax roll |
| 340(1) | Cancellation or reduction of taxes |
| (2) | Amended tax notice |
| (3) | Refunds |
| (4) | Period of refunds |
| 341(1) | Supplementary taxes |
| (2) | Rates of supplementary taxes |
| (3) | Period of supplementary taxes |
| (4) | Liable for supplementary taxes only while owner |
| 342 | Supplementary tax notice |
| 343(1) | Validity of tax rolls |
| (2) | Adjustments to tax rolls |
| TAX NOTICES AND COLLECTION | |
| 344(1) | Issuing tax notices |
| (2) | Entry of date of notice |
| (3) | Material with tax notices |
| TAXES RE SUBDIVISIONS | |
| 345(1) | If land in tax arrears subdivided |
| (2) | If plans of subdivision cancelled |
| TAXES PAID BY MISTAKE | |
| 346 | Refund and charging |
| CANCELLATION OF TAXES | |
| 347 | Council may cancel taxes |
| PENALTIES AND INTEREST | |
| 348(1) | Council may set penalties |
| (2) | Collection of penalties |
| (3) | Penalty applies in spite of appeal |
| 349 | Interest on refunds |
| DIVISION 3 | |
| COLLECTION OF TAX ARREARS AND DEBTS | |
| GENERAL | |
| 350 | Payments on tax arrears |
| 351(1) | Collection remedies |
| (2) | Debt owing to city |
| (3) | Evidence of taxes payable |
| 352(1) | Tax certificate |
| (2) | Certificate binding |
| LIENS FOR TAXES | |
| 353(1) | Special lien on land and improvements |
| (2) | Special lien on personal property |
| (3) | No registration and priority of lien |
| (4) | No lien on land for business tax etc. |
| (5) | No lien on goods on consignment or in storage |
| 354(1) | Priority in bankruptcy |
| (2) | Personal property of bankrupt liable |
| DISTRAINT AND SALE OF PERSONAL PROPERTY | |
| 355 | Sale or distraint for lien under subsection 353(2) |
| 356(1) | Distress and sale for taxes |
| (2) | Sale and right of distraint |
| (3) | Distress and sale to be by tax collector |
| (4) | Right of entry of person levying distress |
| 357(1) | Restriction on distraint |
| (2) | Where subsection (1) not to apply |
| 358(1) | Persons in possession to pay taxes |
| (2) | Distraint for real property taxes |
| (3) | Exception |
| 359 | Acknowledgment |
| 360 | Release not to prejudice city |
| 361 | Limit on liability for distrained property |
| 362(1) | Sale of distrained goods |
| (2) | Notice of sale |
| 363(1) | Proceeds of sale of seized property |
| (2) | Where person entitled not known |
| 364(1) | Application to court re seizure |
| (2) | Order on application |
| MISCELLANEOUS REMEDIES | |
| 365 | Assets insufficient to cover taxes |
| 366(1) | Building not to be removed if taxes unpaid |
| (2) | Transfer of taxes |
| 367(1) | Tenant required to pay rent to city |
| (2) | Effect of payment by tenant |
| 368 | Action by tenant to recover taxes paid |
| 369(1) | Insurance money applied to taxes |
| (2) | Limitation on application of subsection (1) |
| (3) | Application of insurance money |
| (4) | Insurers to notify tax collector |
| DIVISION 4 | |
| TAX SALES FOR REAL PROPERTY TAXES | |
| 370 | Definitions |
| 371 | Land liable to tax sale |
| 372 | Description of land |
| 373 | Tax arrears list |
| 374 | Preliminary steps to tax sale |
| 375 | Where title vested in Crown |
| 376(1) | First notice to registered owner |
| (2) | Second notice to registered owner |
| (3) | Manner of giving notice |
| 377(1) | Prior right of city to purchase |
| (2) | Purchase money not needed |
| 378(1) | Sale by auction |
| (2) | Auction may be adjourned |
| (3) | Where bidder doesn't pay immediately |
| 379 | Restriction on bidders |
| 380 | Return to district registrar |
| 381 | Purchaser to pay all unpaid taxes |
| 382(1) | Tax sale certificate |
| (2) | Modified certificate |
| 383(1) | Statement of payment of balance |
| (2) | Where balance not paid |
| 384(1) | Rights of tax purchaser |
| (2) | Right of city to enter unoccupied real property |
| 385(1) | Assignment of tax sale certificate |
| (2) | Rights of assignee |
| (3) | Tax purchaser may be required to assign |
| (4) | Priorities of rights |
| (5) | No requisition to person with prior right |
| (6) | Application to court |
| REDEMPTION THROUGH CITY | |
| 386(1) | Redeeming by payment to city |
| (2) | Actions on redemption |
| (3) | Payment without tax sale certificate |
| 387 | Continuing assessment and taxation |
| 388 | When rights of tax purchaser cease |
| REDEMPTION THROUGH LAND TITLES OFFICE | |
| 389 | Return to L.T.O. |
| 390 | Redeeming by payment to district registrar |
| 391(1) | District registrar's duties |
| (2) | Money not subject to attachment |
| 392 | Payment by city to tax purchaser |
| REDEMPTION BY INSTALMENTS | |
| 393(1) | Authority for instalments |
| (2) | Copy of agreement to district registrar |
| (3) | Agreement not to affect other remedies |
| (4) | Default under agreement |
| (5) | Power of city to assign tax sale certificate |
| (6) | Effect of agreement on tax purchaser |
| TRANSFER OF TITLE | |
| 394(1) | Tax purchaser's application for title |
| (2) | How application to be treated |
| (3) | Failure to make application |
| 395(1) | Notice to interested persons of application for title |
| (2) | Contents of notice |
| (3) | Proof of service |
| (4) | Directions for substitutional service |
| (5) | Compliance with directions |
| (6) | Fixing date of service |
| 396 | Persons entitled to redeem |
| 397(1) | Issue of title |
| (2) | Validity of title |
| 398(1) | District registrar not obliged to inquire |
| (2) | No action against district registrar |
| 399 | Withdrawal by city |
| CHANGING BUILDING RESTRICTION COVENANTS | |
| 400(1) | Effect on building restriction covenants |
| (2) | Notice of by-law |
| PROCEEDS OF TAX SALE | |
| 401(1) | Surplus proceeds |
| (2) | Priority of claims to excess |
| (3) | Proceeds of a tax sale to city |
| (4) | Excess not paid out |
| SETTING ASIDE TAX SALE | |
| 402(1) | Grounds for setting aside tax sale |
| (2) | Where sale set aside |
| 403 | Action to set aside tax sale |
| MISCELLANEOUS | |
| 404 | Forms and fees for land titles office |
| 405 | Application of Real Property Act |
| DIVISION 5 | |
| LOCAL AND DISTRICT IMPROVEMENTS | |
| 406 | Definitions |
| LOCAL IMPROVEMENTS | |
| 407(1) | Determination of real property benefited |
| (2) | Different determination for different improvements |
| 408 | Initiation of local improvement |
| 409(1) | Notice of proposal |
| (2) | Property not fronting on improvement |
| (3) | Contents of notice |
| (4) | When notice and hearing not required |
| 410(1) | Where city's real property benefited |
| (2) | Where real property benefited is exempt |
| 411 | Effect of objections |
| 412(1) | By-law authorizing local improvement |
| (2) | Calculating local improvement taxes |
| (3) | Exceptional cases |
| 413(1) | Appeal in exceptional cases |
| (2) | Powers on appeal |
| (3) | Adding real property for local improvement |
| (4) | Notice to owner |
| 414 | Determining local improvement taxes |
| 415 | Cost borne by city |
| 416 | Effect of subdivisions and other property changes |
| 417 | Improvement in middle of street |
| 418 | Eligible costs |
| 419 | Adjustment for property needed for improvement |
| 420 | Additional charges |
| 421(1) | Reconstruction of private works |
| (2) | Costs collected in same manner |
| 422(1) | Consolidated by-laws |
| (2) | Provisions of consolidating by-law |
| 423(1) | Power to defer charges |
| (2) | Notice of deferment |
| 424 | Commuting charges |
| 425 | Collection of local improvement taxes |
| LOCAL IMPROVEMENT DISTRICTS | |
| 426(1) | Initiation of district proposal |
| (2) | Contents of district proposal |
| 427 | Referral to committee |
| 428(1) | Action by council after hearing |
| (2) | Notice of proposed by-law |
| (3) | Contents of notice |
| 429 | Effect of objections |
| 430(1) | District improvements by-laws |
| (2) | Methods of levying |
| (3) | Entire cost paid by local improvement taxes |
| 431 | Application of certain provisions |
| DIVISION 6 | |
| FRONTAGE TAXES | |
| 432(1) | By-laws for frontage taxes |
| (2) | Uniform rate established |
| (3) | Application of uniform rate |
| (4) | How frontage taxes may be used |
| 433 | Collection of frontage taxes |
| DIVISION 7 | |
| BUSINESS IMPROVEMENT ZONES | |
| 434 | Definitions |
| 435 | Purpose of business improvement zone |
| 436(1) | Establishment of business improvement zones |
| (2) | Content of by-law establishing a zone |
| 437 | Policies and procedures for zones |
| 438(1) | Annual budgets must be approved by by-law |
| (2) | Circumstance where budget may not be approved |
| 439(1) | Tax in zone |
| (2) | Collection of charges |
| 440(1) | Expenditures by boards |
| (2) | Indebtedness |
| (3) | Unexpended funds |
| DIVISION 8 | |
| ELECTRICITY AND GAS TAX | |
| 441(1) | Definitions |
| (2) | Determination of base load |
| 442(1) | Tax on electricity and gas |
| (2) | Exceptions |
| 443(1) | Due date for payment |
| (2) | Seller is collector |
| (3) | Part of cent |
| 444 | Refund of money paid as tax |
| 445 | Recovery of tax from collector |
| 446 | Remedies |
| 447 | Seller not to remit tax to purchaser |
| 448 | Disclosure of tax |
| 449(1) | Reports and remission of tax by sellers |
| (2) | Powers for collector |
| (3) | Estimates if no return by seller |
| (4) | Compensation to sellers |
| (5) | Purchaser to assume duties of seller |
| (6) | Owner of distribution system |
| 450 | Liability for acts of employees |
| Sections: 1 - 127 | 128 - 282 | 283 - 450 | 451 - 539 |