C.C.S.M. c. P143
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| 1(1)
| Definitions
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| (2)
| Registered common-law relationship
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| PART I
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| TAX DEFERRAL PROGRAM
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| 2
| Permission to defer taxes
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| 3
| Loans by government
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| 4
| Tax deferred to be shown on tax rolls
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| 5
| Tax deferred not tax in default
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| 6
| When tax deferred due
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| 7
| Agreements with municipalities
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| 8
| Interest on tax deferred
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| PART I.1
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| DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS
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| 8.1
| Overview
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| 8.2
| Definitions
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| 8.3(1)
| Application for deferral of property tax increase
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| (2)
| Application process
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| (3)
| Joint application by multiple owners
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| (4)
| Applicant to specify amount to be deferred
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| (5)
| Minister to approve or reject application
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| 8.4(1)
| Effect of approval
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| (2)
| Money payable from Consolidated Fund
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| 8.5(1)
| Due date for payment of debt
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| (2)
| Liability of spouse or common-law partner
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| (3)
| Early payment
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| 8.6(1)
| Reporting requirement
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| (2)
| Notice of changes
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| (3)
| Notice of death
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| 8.7(1)
| Debt recovery
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| (2)
| Debt certificate
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| (3)
| Lien
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| (4)
| Registration of lien
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| (5)
| Effect of registration
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| 8.8(1)
| Regulations
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| (2)
| Retroactive effect
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| (3)
| Minister may approve forms
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| PART II
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| 9 to 12
| Repealed
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| PART III
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| PENSIONER TENANTS SCHOOL TAX ASSISTANCE
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| 13
| Application by pensioner tenant
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| 14
| Refund of rent to pensioner tenant
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| 14.1
| Use of table
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| 15
| Pensioner tenant for part of year
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| 16
| Refunds to minister
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| PART III.1
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| FARMLAND SCHOOL TAX REBATE
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| 16.1(1)
| Definitions
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| (2)
| Assignment of rebate to tenant
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| (3)
| Assignee deemed to be taxpayer
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| 16.2(1)
| Rebate of school tax
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| (1.1)
| $5,000 maximum for total of all rebates
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| (2)
| Change in ownership
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| (3)
| Amalgamation or winding-up
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| (4)
| Meaning of "related person"
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| 16.3(1)
| Property taxes to be paid in full
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| (2)
| Exception
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| 16.4(1)
| Application for rebate
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| (2)
| Form and content of application
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| (3)
| Application deadline
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| (4)
| Transitional
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| 16.5
| Claims for rebate by two or more taxpayers
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| 16.6
| Rebate reduced by school tax reduction
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| 16.7
| Delegation
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| 16.8
| Regulations
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| 16.9
| Reimbursement of municipality
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| 16.10(1)
| Recovery of school tax rebate or reduction
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| (2)
| Interest payable
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| PART III.2
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| SCHOOL TAX REDUCTION
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| 16.11(1)
| Regulations for school tax reduction program
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| (2)
| Effective date
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| PART IV
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| TAX REDUCTIONS FOR SOLAR HEATING
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| 17
| Solar heating assessment
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| 18
| Note of solar heating assessment on assessment roll
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| 19
| Levying of tax where there is solar heating assessment
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| 20
| Compensation by government
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| PART V
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| INSULATION LOANS
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| 21
| Authority for loans
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| 22
| Maximum loan
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| 23(1)
| Agreements with Manitoba Hydro etc.
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| (2)
| Authority of Manitoba Hydro and The City of Winnipeg
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| 24(1)
| Certificate of debt and registration
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| (2)
| Realization of lien
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| (3)
| Discharge of lien
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| 25
| Interest on loans
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| PART V.1
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| ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT
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| 25.1(1)
| Regulatory scheme for environmentally sensitive areas tax credit
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| (2)
| Specific powers to make regulations
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| (3)
| Reimbursement of municipality
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| (4)
| Payment of property tax reduction
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| (5)
| Interest payable
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| PART V.2
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| RIPARIAN PROPERTY TAX REDUCTION
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| 25.2(1)
| Definitions
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| (2)
| Restriction
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| 25.3
| Purposes
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| 25.4(1)
| Application for tax reduction
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| (2)
| Application deadline
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| (3)
| Content of application
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| (4)
| Effect of election
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| 25.5(1)
| Land must remain eligible to end of benefit period
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| (2)
| Fence installed before end of first year of benefit period
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| (3)
| Exception in drought emergency
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| (4)
| Minister may set conditions for haying or grazing in emergency
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| 25.6(1)
| Basic tax reduction: eligible former crop land
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| (2)
| Basic tax reduction: eligible former grazing area
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| (3)
| Partial acre
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| (4)
| Maximum tax reduction
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| (5)
| Additional tax reduction for off-site watering facility
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| (6)
| Limitation on tax reductions for off-site watering facilities
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| (7)
| Eligible former grazing area divided by waterway
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| (8)
| Additional tax reduction for sloped riparian land
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| 25.7
| No doubling up on tax reductions for same land
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| 25.8(1)
| Payment of tax reduction in instalments
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| (2)
| No instalment if taxes paid after June of fifth year
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| (3)
| Recovery of tax reduction
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| (4)
| Interest payable
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| 25.9(1)
| Transfer of ownership
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| (2)
| Notice requirements
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| (3)
| Repayment of tax reduction
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| 25.10(1)
| Audit and inspection
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| (2)
| Time for providing information
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| 25.11
| Reimbursement
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| 25.12
| Regulations
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| PART VI
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| GENERAL
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| 26
| Regulations
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| 27
| C.C.S.M. reference
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