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 II | |
9 to 12 | |
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 |
(2) | Change in ownership |
(3) | Amalgamation or winding-up |
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) | Application deadline |
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 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 VI | |
GENERAL | |
26 | Regulations |
27 | C.C.S.M. reference |