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The Homeowners Tax and Insulation Assistance Act
This is an unofficial archived version of The Homeowners Tax and Insulation Assistance Act
as enacted by SM 1987-88, c. 9 on July 17, 1987.
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R.S.M. 1987, c. H75

The Homeowners Tax and Insulation Assistance Act

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definitions.

1

In this Act

"eligible residential property" means residential property that is qualified under the regulations as eligible residential property for the purposes of Part V; ("résidence admissible")

"eligible taxpayer" means a person who is qualified under the regulations as an eligible taxpayer for purposes of Part I; ("contribuable admissible")

"insulation" means material the chief purpose of which is to prevent heat from escaping from a building and which is not essential for the support or enclosure of the building, or for the finishing of the interior of the building; ("isolant thermique")

"minister" in any provision of this Act means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of that provision; ("ministre")

"municipality" includes a local government district and in respect of any property in Northern Manitoba, as that expression is defined in The Northern Affairs Act, includes the minister under that Act; ("municipalité")

"pensioner homeowner" means a person who is qualified under the regulations as a pensioner homeowner for the purposes of Part II; ("propriétaire pensionné de résidence")

"pensioner tenant" means a person who is qualified under the regulations as a pensioner tenant for the purposes of Part III; ("locataire pensionné")

"principal residence" when used in reference to the principal residence of a taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant means a residential dwelling owned or rented, as the case may be, by the taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant and ordinarily occupied by the taxpayer or eligible taxpayer or pensioner homeowner or pensioner tenant in a year and designated by him in the manner prescribed under The Income Tax Act (Manitoba) to be his principal residence in that year; ("résidence principale" )

"solar heating assessment" means a solar heating assessment made in accordance with section 17; ("évaluation de chauffage solaire")

"tax" when used to refer to the tax on or assessed or levied against property means the taxes assessed and levied by a municipality against that property for any purpose; ("impôt" ou "taxe")

"tax deferred" means that portion of tax in respect of an eligible taxpayer's principal residence the payment of which has been deferred; ("impôt reporté")

"taxpayer" means a person obligated to pay municipal taxes in respect of a residential dwelling. ("contribuable")

PART I

TAX DEFERRAL PROGRAM

Permission to defer taxes.

2

A municipality may permit an eligible taxpayer to defer payment of any part of the tax levied in any year by the municipality against his principal residence that does not exceed an amount determined in accordance with the regulations.

Loans by government.

3

Where a municipality permits an eligible taxpayer to defer payment of a part of tax levied in any year against his principal residence, the minister may lend to the municipality an amount equal to the amount of tax deferred.

Tax deferred to be shown on tax rolls.

4

Tax deferred in respect of any principal residence of an eligible taxpayer shall be shown on the tax rolls of the municipality as tax deferred and owing.

Tax deferred not tax in default.

5

Tax deferred under this Part shall be deemed not to be in default for any purpose until the tax deferred becomes due and payable in accordance with this Part.

When tax deferred due.

6

Tax deferred under this Part in respect of a principal residence of an eligible taxpayer is a debt owing by the eligible taxpayer to the municipality which becomes due and payable

(a) forthwith upon the eligible taxpayer selling or disposing of the principal residence; or

(b) forthwith upon the death of the eligible taxpayer except where the eligible taxpayer is survived by a spouse who is an eligible taxpayer and who is the successor to the eligible taxpayer in the ownership of the principal residence and who continues to reside in the principal residence in which case the surviving spouse shall be treated in all respects as though he or she was the eligible taxpayer who had been permitted to defer payment of the tax; or

(c) upon the expiry of six months after the eligible taxpayer ceases to be an eligible taxpayer; or

(d) upon the expiry of six months after the property ceases to be the principal residence of the eligible taxpayer, whichever occurs first.

Agreements with municipalities.

7

The minister may enter into agreements with municipalities respecting the administration of the loans authorized under this section including, without limiting the generality of the foregoing, the processing and approval of applications by persons to be permitted to defer payment of taxes as eligible taxpayers, the repayment of the loans, the terms and conditions of the loans including the rate of interest to be charged thereon and the collection of tax deferred.

Interest on tax deferred.

8

Tax deferred shall bear interest at a rate prescribed in the regulations until the tax deferred is due and payable and thereafter at the rate at which tax in arrears bears interest.

PART II

PENSIONER HOMEOWNERS SCHOOL TAX ASSISTANCE

Application by pensioner homeowner.

9(1)

A pensioner homeowner may make an application in a form and verified in a manner prescribed by the regulations

(a) to the municipality in which his principal residence is situated; or

(b) to the minister;

for school tax assistance under this Part.

Application to municipality.

9(2)

Where in any year a pensioner homeowner makes an application under subsection (1) to a municipality, if the application is approved in accordance with the regulations and if the taxes levied in that year by the municipality against the pensioner homeowner's principal residence for school purposes exceed the amount of $162.50 the municipality shall deduct from the taxes levied in that year by the municipality against the pensioner homeowner's principal residence or, if the taxes levied in that year have already been paid, shall refund to the pensioner homeowner, an amount equal to the least of

(a) $175.,

(b) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal residence for school purposes exceed $162.50, and

(c) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal residence exceed $325.

Application to minister.

9(3)

Where in any year a pensioner homeowner makes an application under subsection (1) to the minister, if the application is approved in accordance with the regulations and the taxes levied in that year by the municipality against the pensioner homeowner's principal residence for school purposes exceed the amount of $162.50 the minister shall direct the municipality in which the pensioner homeowner's principal residence is situated to deduct from the taxes levied in that year by the municipality against the pensioner homeowner's principal residence or, if the taxes levied in that year have already been paid, to refund to the pensioner homeowner, an amount equal to the least of

(a) $175.,

(b) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal residence for school purposes exceed $162.50, and

(c) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal residence exceed $325.;

and the municipality shall comply with the direction.

Refund by minister on late application.

9(4)

Where the minister receives an application from a pensioner homeowner under subsection (1) in respect of a previous year in which the pensioner homeowner was eligible for school tax assistance, and the application is received or within four years of the end of the tax year and the minister is satisfied

(a) that the application should be approved in accordance with the regulations;

(b) that no deduction or refund of taxes has been allowed or made to the pensioner homeowner under subsection (2) or (3) in respect of that previous year; and

(c) that the taxes have been paid;

the minister may refund to the pensioner homeowner an amount of taxes calculated in the manner set out in subsection (3), and the refund so made is in lieu of a direction to the municipality that would otherwise have been made by the minister under subsection (3).

Deductions from taxes in subsequent years.

9(5)

Where an application of a pensioner homeowner is approved under subsection (2) or (3) on the basis that the pensioner homeowner is 65 years of age or older, in each year thereafter the municipality that receives the application under subsection (2) or the direction under subsection (3) may deduct from the taxes levied in that year by the municipality against the pensioner homeowner's principal residence an amount equal to the least of

(a) $175.;

(b) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal for school purposes exceeds $162.50; and

(c) the amount by which the taxes levied in that year by the municipality against the pensioner homeowner's principal residence exceeds $325.

Report by municipality.

10

Where, under section 9, a municipality makes deductions from taxes levied in any year or refunds in respect of taxes levied in any year, it shall report the deductions and refunds, together with particulars thereof, to the minister in the manner and within the time prescribed by the regulations.

Remittance to municipalities.

11

Where the minister receives a report made under section 10 by a municipality showing the deductions or refunds made in any year, verified in accordance with the regulations, the minister shall pay to the municipality the total amount of those deductions or refunds.

Refunds to minister.

12

A person who receives a benefit under this Part but subsequently becomes disentitled to a part thereof shall, in accordance with the regulations, refund that part of the benefit to the minister.

PART III

PENSIONER TENANTS SCHOOL TAX ASSISTANCE

Application by pensioner tenant.

13

A pensioner tenant may make an application in a form and verified in a manner prescribed by the regulations to the minister for school tax assistance under this Part.

Refund of rent to pensioner tenant.

14

Where in any year the minister receives an application from a pensioner tenant under subsection (1) and the minister is satisfied that the application should be approved in accordance with the regulations, the minister may refund to the pensioner tenant an amount which is the lesser of

(a) $175.;

(b) the amount by which 10% of the rent paid on the pensioner tenant's principal residence for the year exceeds $162.50.

Pensioner tenant for part of year.

15

Where in any year a person is a pensioner homeowner for a part of the year and a pensioner tenant for the remainder of the year, the school tax assistance to which he is entitled in respect of that year is the lesser of

(a) $175.;

(b) an amount calculated and determined in accordance with the regulations.

Refunds to minister.

16

A person who receives a benefit under this Part but subsequently becomes disentitled to a part thereof shall, in accordance with the regulations, refund that part of the benefit to the minister.

PART IV

TAX REDUCTIONS FOR SOLAR HEATING

Solar heating assessment.

17

Where the principal residence of a taxpayer is equipped with solar heating equipment used for heating the principal residence, the assessor of the municipality in which the principal residence is situated shall, in addition to making the normal assessment in respect of the principal residence, determine whether the assessment of the principal residence would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated, and, if, in his opinion, the assessment would be reduced if that were the case, he shall make a solar heating assessment for the principal residence which shall be the amount by which, in his opinion, the assessment would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated.

Note of solar heating assessment on assessment roll.

18

Where the assessor makes a solar heating assessment in respect of a principal residence of a taxpayer, he shall make a note on the assessment roll opposite the assessment for the principal residence indicating the amount of the solar heating assessment for the principal residence.

Levying of tax where there is solar heating assessment.

19

Where the assessor of a municipality has, under section 18, made a note on the assessment roll opposite the assessment of a principal residence of a taxpayer indicating the amount of the solar heating assessment the municipality in which the principal residence is situated shall assess and levy taxes on the principal residence as though the true assessment of the principal residence were an amount equal to the normal assessment of the principal residence reduced by the amount of the solar heating assessment for the principal residence and shall, on or before November 30 in each year, notify the minister of the difference between the taxes assessed and levied in that year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied in that year against those principal residences if taxes had been assessed and levied against them on the basis of the normal assessment.

Compensation by government.

20

Where the minister receives notice under section 19 of the difference between taxes assessed and levied by a municipality in a year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied by the municipality in that year against principal residences if the taxes had been assessed and levied against them on the basis of the normal assessment, he shall forthwith request the Minister of Finance to pay, and the Minister of Finance shall pay, the amount of that difference to the municipality.

PART V

INSULATION LOANS

Authority for Ioans.

21

The minister may, either directly or indirectly, lend moneys to the owners of eligible residential property to assist them in paying the cost of insulating or improving the insulation of the residential property, or installing energy conservation options and air quality and ventilation devices.

Maximum loan.

22

The amount lent under section 21 to any owner in respect of any single dwelling unit of eligible residential property shall not exceed $1,000. in aggregate, or such greater amount as may be prescribed by regulation.

Agreements with Manitoba Hydro etc.

23(1)

The minister may enter into agreements with The Manitoba Hydro Electric Board or The City of Winnipeg or an agency of the government or a crown corporation, respecting the administration, including the disbursement and collection of loans made under this Part.

Authority of Man. Hydro and The City of Winnipeg.

23(2)

The Manitoba Hydro Electric Board and The City of Winnipeg may enter into agreements with the minister, an agency of the government or a crown corporation under this Part, and for the purposes of carrying out the agreement may act as agents for the Crown in lending moneys for the purposes described in section 21 to persons who purchase electricity from them and in collecting amounts due in payment of the principal and interest of any loan made under the authority of this Part and may collect those amounts in conjunction with the collection of charges or rates charged to those persons for or in respect of electric power purchased by those persons.

Certificate of debt and registration.

24(1)

The minister or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation may issue a certificate, in a form prescribed in the regulations, showing the name and address of any person liable for the payment of any loan made under this Part and certifying the amount of the debt payable thereunder and the description of the land in respect of which the loan was made and may register the certificate in the land titles office of the appropriate land titles district, and from the time of the registration, the certificate is a lien in favour of the government, or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation as the case may be, for the amount so certified, against the land described in the certificate.

Realization of lien.

24(2)

A certificate issued under subsection (1) shall be registered on its mere production without an affidavit of execution and the lien thereby created may be realized in the same manner as if it were a mortgage on the land executed by the owner thereof and requiring payment of the principal and interest in the same manner as the document evidencing the loan made under this Part.

Discharge of lien.

24(3)

A lien created under this section may be discharged by the registration, in the proper land titles office, of a discharge executed by the minister, The Manitoba Hydro Electric Board or The City of Winnipeg, the agency of the government or the crown corporation as the case requires.

Interest on loans.

25

Loans made under this Part shall bear interest at a rate prescribed in the regulations.

PART VI

GENERAL

Regulations.

26

For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations as are ancillary thereto and are not inconsistent therewith; and every regulation made under, and in accordance with the authority-granted by, this section has the force of law: and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations, not inconsistent with any other provision of this Act,

(a) prescribing forms for use under this Act;

(b) prescribing qualifications for eligible taxpayers for the purposes of Part I;

(c) prescribing the manner of determining the maximum amount of tax payment of which may be deferred under Part I;

(d) prescribing a rate of interest payable in respect of taxes deferred under Part I;

(e) prescribing qualifications for eligible residential property in respect of which loans may be made under Part V;

(f) prescribing kinds of insulation, energy conservation options and air quality and ventilation devices and the methods of installing them in respect of which loans may be made under Part V;

(g) subject to section 21, prescribing the maximum amount and the terms and conditions of loans made under Part V;

(h) prescribing a rate of interest to be charged on loans made under Part V;

(i) prescribing forms of application for the purposes of Parts II and III and the form of reports for the purposes of Part II, and the manner of verifying applications made under Part II or III and reports made under Part II;

(j) respecting the approval of applications for school tax assistance made under Part II or III;

(k) prescribing qualifications for pensioner homeowners for the purposes of Part II and pensioner tenants for the purposes of Part III;

(l) prescribing the times within which reports by municipalities shall be made for the purposes of Part II;

(m) respecting refunds to the minister under sections 12 and 16, including the manner in which the refunds shall be made, and prescribing a formula for or the manner of calculating the amount of each of the refunds;

(n) prescribing a formula for or the manner of calculating and determining amounts for the purposes of clause 15(b).