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C.C.S.M. c. P143

The Property Tax and Insulation Assistance Act

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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