C.C.S.M. c. P143
The Property Tax and Insulation Assistance Act
Table of Contents
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 |
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8.1 | Overview | |
8.2 | Definitions | |
8.3 | 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 | Effect of approval | |
(2) | Money payable from Consolidated Fund | |
8.5 | Due date for payment of debt | |
(2) | Liability of spouse or common-law partner | |
(3) | Early payment | |
8.6 | Reporting requirement | |
(2) | Notice of changes | |
(3) | Notice of death | |
8.7 | Debt recovery | |
(2) | Debt certificate | |
(3) | Lien | |
(4) | Registration of lien | |
(5) | Effect of registration | |
8.8 | Regulations | |
(2) | Retroactive effect | |
(3) | Minister may approve forms | |
PART II | ||
9 to 12 | [Repealed] | |
PART II.1 | ||
GENERAL SCHOOL TAX REBATE | ||
12.1 | Definitions | |
12.2 | Rebate payable by government | |
(2) | No rebate for less than $2 | |
12.3 | To whom payable | |
(2) | When payable | |
12.4 | More than one taxpayer | |
12.5 | Assessment of overpayment | |
(2) | Overpayment recoverable as debt | |
(3) | Interest payable | |
(4) | Set-off against future rebate | |
(5) | Rebate recipient entitled to contribution from other taxpayer | |
12.6 | Rebate paid as advance of community revitalization grant | |
12.7 | Statutory appropriation for 2021 | |
(2) | Appropriation for 2022 and later years | |
12.8 | Information to be provided to minister | |
(2) | Disclosure of information about rebates | |
12.9 | Regulations | |
PART III | ||
PENSIONER TENANTS SCHOOL TAX ASSISTANCE |
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13 | Application by pensioner tenant | |
14 | Refund of rent to pensioner tenant | |
14.1 | [Repealed] | |
15 | [Repealed] | |
16 | Refunds to minister | |
PART III.1 | ||
FARMLAND SCHOOL TAX REBATE | ||
16.1 | Definitions | |
(2) | Assignment of rebate to tenant | |
(3) | Assignee deemed to be taxpayer | |
16.2 | Rebate of school tax | |
(1.1) | Maximum for total of all rebates | |
(2) | Change in ownership | |
(3) | Amalgamation or winding-up | |
(4) | Meaning of "related person" | |
16.3 | Property taxes to be paid in full | |
(2) | Exception | |
16.4 | 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 | |
(2) | [Repealed] | |
16.9 | Reimbursement of municipality | |
16.10 | Recovery of school tax rebate or reduction | |
(2) | Interest payable | |
PART III.2 | ||
SCHOOL TAX REDUCTION | ||
16.11 | Regulations for school tax reduction program | |
(2) | Effective date | |
PART III.3 | ||
16.12 to 16.19 | [Repealed] | |
PART IV | ||
TAX REDUCTIONS FOR SOLAR HEATING |
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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 | Agreements with Manitoba Hydro etc. | |
(2) | Authority of Manitoba Hydro and The City of Winnipeg | |
24 | 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 |
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25.1 | 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 | Definitions | |
(2) | Restriction | |
25.3 | Purposes | |
25.4 | Application for tax reduction | |
(2) | Application deadline | |
(3) | Content of application | |
(4) | Effect of election | |
25.5 | 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 | 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 | Payment of tax reduction in instalments | |
(3) | Recovery of tax reduction | |
(4) | Interest payable | |
25.9 | Transfer of ownership | |
(2) | Notice requirements | |
(3) | Repayment of tax reduction | |
25.10 | 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 |