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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 I.1 | ||
| DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS | ||
| 8.1 | Overview | |
| 8.2 | Definitions | |
| 8.3 | (1) | Application for deferral of property tax increase |
| (2) | Application process | |
| (3) | Joint application by multiple owners | |
| (4) | Applicant to specify amount to be deferred | |
| (5) | Minister to approve or reject application | |
| 8.4 | (1) | Effect of approval |
| (2) | Money payable from Consolidated Fund | |
| 8.5 | (1) | Due date for payment of debt |
| (2) | Liability of spouse or common-law partner | |
| (3) | Early payment | |
| 8.6 | (1) | Reporting requirement |
| (2) | Notice of changes | |
| (3) | Notice of death | |
| 8.7 | (1) | Debt recovery |
| (2) | Debt certificate | |
| (3) | Lien | |
| (4) | Registration of lien | |
| (5) | Effect of registration | |
| 8.8 | (1) | Regulations |
| (2) | Retroactive effect | |
| (3) | Minister may approve forms | |
| PART II | ||
| 9 to 12 | Repealed | |
| 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 |
| (1.1) | $5,000 maximum for total of all rebates | |
| (2) | Change in ownership | |
| (3) | Amalgamation or winding-up | |
| (4) | Meaning of "related person" | |
| 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) | When to apply | |
| (4) | Transitional | |
| 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 III.3 | ||
| SENIORS' SCHOOL TAX REBATE | ||
| 16.12 | (1) | Definitions |
| (2) | Additional terms defined in Income Tax Act | |
| (3) | Residential and farm or other property | |
| 16.13 | Eligibility for rebate | |
| 16.14 | (1) | Application for rebate |
| (2) | When to apply | |
| (3) | Content of application | |
| 16.15 | Seniors' school tax rebate | |
| 16.16 | (1) | Recovery of rebate |
| (2) | Interest payable | |
| (3) | Recovery by set-off | |
| 16.17 | Delegation | |
| 16.18 | Use of information in government records | |
| 16.19 | Regulations | |
| 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 V.2 | ||
| RIPARIAN PROPERTY TAX REDUCTION | ||
| 25.2 | (1) | Definitions |
| (2) | Restriction | |
| 25.3 | Purposes | |
| 25.4 | (1) | Application for tax reduction |
| (2) | Application deadline | |
| (3) | Content of application | |
| (4) | Effect of election | |
| 25.5 | (1) | Land must remain eligible to end of benefit period |
| (2) | Fence installed before end of first year of benefit period | |
| (3) | Exception in drought emergency | |
| (4) | Minister may set conditions for haying or grazing in emergency | |
| 25.6 | (1) | Basic tax reduction: eligible former crop land |
| (2) | Basic tax reduction: eligible former grazing area | |
| (3) | Partial acre | |
| (4) | Maximum tax reduction | |
| (5) | Additional tax reduction for off-site watering facility | |
| (6) | Limitation on tax reductions for off-site watering facilities | |
| (7) | Eligible former grazing area divided by waterway | |
| (8) | Additional tax reduction for sloped riparian land | |
| 25.7 | No doubling up on tax reductions for same land | |
| 25.8 | (1) | Payment of tax reduction in instalments |
| (2) | No instalment if taxes paid after June of fifth year | |
| (3) | Recovery of tax reduction | |
| (4) | Interest payable | |
| 25.9 | (1) | Transfer of ownership |
| (2) | Notice requirements | |
| (3) | Repayment of tax reduction | |
| 25.10 | (1) | Audit and inspection |
| (2) | Time for providing information | |
| 25.11 | Reimbursement | |
| 25.12 | Regulations | |
| PART VI | ||
| GENERAL | ||
| 26 | Regulations | |
| 27 | C.C.S.M. reference | |