.png){kind=small}
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 |