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| Authority to
make
payments
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3. (1) The Minister may, on receipt of an
application in a form provided or approved by
the Minister, make a payment out of the
Consolidated Revenue Fund to a taxing
authority applying for it
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(a) in lieu of a real property tax for a
taxation year, and
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(b) in lieu of a frontage or area tax
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in respect of federal property situated within
the area in which the taxing authority has the
power to levy and collect the real property tax
or the frontage or area tax.
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| Delayed
payments
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(1.1) If the Minister is of the opinion that a
payment under subsection (1) or part of one
has been unreasonably delayed, the Minister
may supplement the payment.
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| Maximum
payable
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(1.2) The supplement shall not exceed the
product obtained by multiplying the amount
not paid by the rate of interest prescribed for
the purpose of section 155.1 of the Financial
Administration Act, calculated over the period
that, in the opinion of the Minister, the
payment has been delayed.
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| Authority to
make
payments
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(2) Notwithstanding anything in this Act, if
real property or immovables are prescribed to
be included in the definition ``federal
property'' under paragraph 9(1)(d) or (e), a
payment may be made in respect of that
property for the entire taxation year in which
the prescription is made.
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| Application to
Schedule I
corporations
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(3) In respect of a corporation included in
Schedule I, a payment may be made under this
section only in respect of the real property or
immovables of the corporation specified in
that Schedule or prescribed by the Governor in
Council.
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| Taxing
authority
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(4) For the purpose of subsection (1), a
taxing authority in respect of federal property
described in paragraph 2(3)(d) means a
council, band or first nation referred to in any
of paragraphs (b) to (e) of the definition
``taxing authority'' in subsection 2(1).
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| Payments for
leased
property
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3.1 Real property and immovables referred
to in paragraph 2(3)(h) are deemed to be
federal property for a taxation year if
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(a) as of the day following the last day of the
taxation year, all or part of the real property
tax or the frontage or area tax on the
property for that taxation year remains
unpaid; and
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(b) the Minister is of the opinion that the
taxing authority has made all reasonable
efforts to collect the tax and there is no
likelihood that the authority will ever be
able to collect it.
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(2) Subsection 3(1.1) and section 3.1 of the
Act apply only in respect of a taxation year
starting on or after January 1, 2000.
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6. The heading before section 4 of the Act
is replaced by the following:
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7. (1) Subsection 4(1) of the Act is
replaced by the following:
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| Payments in
lieu of real
property tax
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4. (1) Subject to subsections (2) and (3) and
5(1) and (2), a payment referred to in
paragraph 3(1)(a) shall not exceed the product
of
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(a) the effective rate in the taxation year
applicable to the federal property in respect
of which the payment may be made, and
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(b) the property value in the taxation year of
that federal property.
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(2) Paragraph 4(2)(b) of the French
version of the Act is replaced by the
following:
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b) soit à la fois selon la religion du
contribuable et selon la catégorie de
propriétés imposables.
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(3) Subparagraph 4(3)(a)(ii) of the
French version of the Act is replaced by the
following:
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(ii) la valeur fiscale de toutes les
propriétés imposables ressortissant à
l'autorité taxatrice et constituant pour
l'année d'imposition l'assiette de la
partie de l'impôt foncier qui est une taxe
scolaire;
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(4) Paragraph 4(3)(b) of the French
version of the Act is replaced by the
following:
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b) dans le cas prévu à l'alinéa (2)b), au taux
de la taxe scolaire qui s'applique à chaque
catégorie de propriétés imposables et qui
est égal au quotient du montant visé au
sous-alinéa (i) par le montant visé au
sous-alinéa (ii) :
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(i) la partie de l'impôt foncier qui
constitue la taxe scolaire pour la
catégorie en cause,
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(ii) la valeur fiscale de toutes les
propriétés imposables de cette catégorie
ressortissant à l'autorité taxatrice et
constituant pour l'année d'imposition
l'assiette de la partie de l'impôt foncier
qui est une taxe scolaire.
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8. (1) Subsection 5(1) of the Act is
replaced by the following:
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| Full amount
of payment
not budgeted
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5. (1) If, for any taxation year,
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(a) a real property tax rate is established by
a taxing authority without taking into
account all federal property situated within
the area in which the taxing authority has
the power to levy and collect a real property
tax, and
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(b) the property value of the federal
property not taken into account exceeds 25
per cent of the total assessed value of
taxable property situated within the area in
which the taxing authority has the power to
levy and collect a real property tax,
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the Minister may, in determining the amount
of any payment to that taxing authority, make
an adjustment in the effective rate or in any
portion of it so that the payment will not
exceed the amount described in subsection
(2).
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(2) Subsection 5(2) of the French version
of the Act is replaced by the following:
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| Montant du
paiement
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(2) Le paiement visé au paragraphe (1) ne
peut dépasser le montant qui aurait été
déterminé par le ministre si la valeur effective
des propriétés imposables, dans le cas visé à
l'alinéa (1)b), avait été prise en considération
par l'autorité taxatrice dans l'établissement du
taux d'impôt foncier pour l'année
d'imposition.
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9. Sections 6 to 8 of the Act are replaced
by the following:
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| Payments in
lieu of
frontage or
area tax
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6. (1) A payment referred to in paragraph
3(1)(b) shall not exceed the product of
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(a) the effective rate applicable to federal
property in respect of which the payment
may be made, and
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(b) the property dimension of that federal
property.
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| Option
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(2) If a frontage or area tax is payable over
a period of more than one year, the Minister
may make a payment in lieu of that tax in
annual instalments, together with interest, or
in a lump sum without interest.
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| Deductions
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7. In determining the amount of a payment
for a taxation year under paragraph 3(1)(a),
there may be deducted
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(a) if there is in effect a special arrangement
for the provision or financing of an
educational service by Her Majesty in right
of Canada, the amount established by that
arrangement;
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(b) if there is in effect a special arrangement
for an alternative means of compensating a
taxing authority, or a body on behalf of
which the authority collects a real property
tax, for providing a service, the amount
established by that arrangement;
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(c) if a taxing authority, or a body on behalf
of which the authority collects a real
property tax, is, in the opinion of the
Minister, unable or unwilling to provide
federal property with a service, and no
special arrangement exists, an amount that,
in the opinion of the Minister, does not
exceed reasonable expenditures incurred or
expected to be incurred by Her Majesty in
right of Canada to provide the service; and
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(d) an amount that, in the opinion of the
Minister, is equal to any cancellation,
reduction or refund in respect of a real
property tax that the Minister considers
would be applicable to the taxation year in
respect of federal property if it were taxable
property.
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| Deductions
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8. In determining the amount of a payment
under paragraph 3(1)(b), there may be
deducted an amount that, in the opinion of the
Minister, does not exceed reasonable
expenditures incurred or expected to be
incurred by Her Majesty in right of Canada to
provide federal property with the service or
work to which the frontage or area tax is
related.
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10. (1) Paragraph 9(1)(a) of the Act is
replaced by the following:
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(a) adding to or deleting from Schedule I
any corporation established by or under an
Act of Parliament or performing a function
on behalf of the Government of Canada that
is included in Schedule III and prescribing
the real property or immovables of that
corporation that are to be included in
Schedule I;
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(2) Paragraph 9(1)(c) of the Act is
replaced by the following:
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(c) adding to or deleting from Schedule II
any structure, work, machinery or
equipment to be excluded from the
definition ``federal property'' under
subsection 2(3);
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(3) Paragraphs 9(1)(d) to (g) of the Act
are replaced by the following:
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(e) prescribing the real property and
immovables referred to in paragraph
2(3)(h) that are to be included in the
definition ``federal property'' in subsection
2(1);
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(f) respecting any payment that may be
made in lieu of a real property tax or a
frontage or area tax by any corporation
included in Schedule III or IV and, without
limiting the generality of the foregoing,
providing that any payment that may be
made shall be determined on a basis at least
equivalent to that provided in this Act;
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(g) respecting any payment that may be
made in lieu of a business occupancy tax by
every corporation included in Schedule IV;
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(g.1) providing that, in respect of a taxation
year starting on or after January 1, 2000,
subsections 3(1.1) and (1.2) and paragraph
3.1(b) apply to corporations included in
Schedule III or IV, with any modifications
that the circumstances require, in respect of
payments in lieu of a real property tax and
a frontage or area tax and, in the case of a
corporation included in Schedule IV,
payments in lieu of a business occupancy
tax;
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(g.2) providing that section 11.1 applies to
corporations included in Schedule III or IV,
with any modifications that the
circumstances require; and
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11. Paragraphs 10(a) to (c) of the Act are
replaced by the following:
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(a) establishing a form of application for a
payment under this Act;
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(b) respecting the making of an interim
payment in respect of a payment under this
Act; and
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(c) respecting the recovery of any
overpayments made to a taxing authority,
including recovery by way of set-off against
other payments under this Act to the taxing
authority.
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12. The heading before section 11 of the
English version of the Act is replaced by the
following:
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13. Paragraphs 11(1)(a) and (b) of the Act
are replaced by the following:
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(a) every corporation included in Schedule
III or IV shall, if it is exempt from real
property tax, comply with any regulations
made under paragraph 9(1)(f) respecting
any payment that it may make in lieu of a
real property tax or a frontage or area tax;
and
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(b) every corporation included in Schedule
IV shall, if it is exempt from business
occupancy tax, comply with any
regulations made under paragraph 9(1)(g)
respecting any payment that it may make in
lieu of a business occupancy tax.
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14. The Act is amended by adding the
following after section 11:
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| Appointment
of members
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11.1 (1) The Governor in Council shall
appoint an advisory panel of at least two
members from each province and territory
with relevant knowledge or experience to hold
office during good behaviour for a term not
exceeding three years, which term may be
renewed for one or more further terms. The
Governor in Council shall name one of the
members as Chairperson.
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| Removal
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(1.1) A member appointed under subsection
(1) may be removed for cause by the Governor
in Council.
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| Mandate
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(2) The advisory panel shall give advice to
the Minister in the event that a taxing authority
disagrees with the property value, property
dimension or effective rate applicable to any
federal property, or claims that a payment
should be supplemented under subsection
3(1.1).
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| Duties of
Chairperson
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(3) The Chairperson shall supervise and
direct the operation and functioning of the
advisory panel.
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| Establishment
of divisions
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(4) The Chairperson may establish
divisions of the advisory panel, and all or any
of the powers, duties and functions of the
panel may be exercised or performed by all or
any of those divisions.
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| Payments to
members
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(5) Each member of the advisory panel is
entitled to be paid, unless the member is
employed in the public service of Canada,
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(a) remuneration in an amount fixed by the
Governor in Council for each day or part of
a day that the member is performing duties
under this Act; and
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(b) reasonable travel and other expenses
incurred in the course of their duties under
this Act while absent from their ordinary
place of residence.
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15. Sections 12 to 15 of the Act are
replaced by the following:
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| Agreements
respecting
leased
properties
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12. The Minister may enter into an
agreement with the government of a province
respecting the making of payments under this
Act on any real property or immovable
situated in the province that is prescribed
under paragraph 9(1)(e) to be federal property.
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| Community
pasture
payment
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13. Notwithstanding anything in this Act,
federal property that, under an agreement with
a province, is used as a community pasture
may be excluded from the calculation of a
payment in lieu of a real property tax if, with
respect to that property, an alternative means
of making a payment to a taxing authority in
lieu of a real property tax is in effect.
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| Newly
acquired
property
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14. Notwithstanding anything in this Act,
when Her Majesty in right of Canada acquires
taxable property, no payment shall be made
under this Act in respect of that property for
any part of the taxation year during which it
was acquired.
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| No right
conferred
|
15. No right to a payment is conferred by
this Act.
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| 1998, c. 10,
s. 182.1
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16. Section 16 of the Act is replaced by the
following:
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| Phase-in of
payments in
lieu
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16. Notwithstanding anything in this Act or
any regulation made under this Act, a payment
in lieu of a real property tax that may be made
under this Act in respect of any real property
or immovable managed or held by a port
authority mentioned in subsection 10(1) or
12(2) of the Canada Marine Act shall not
exceed the following:
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(a) for a taxation year beginning in 1999, 25
per cent of the payment that may, but for this
section, be made under this Act;
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(b) for a taxation year beginning in 2000, 50
per cent of the payment that may, but for this
section, be made under this Act; and
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(c) for a taxation year beginning in 2001, 75
per cent of the payment that may, but for this
section, be made under this Act.
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17. Schedule I to the Act is amended by
replacing the expression ``real property''
with the expression ``real property or
immovables'' wherever it occurs, with any
modifications that the circumstances
require.
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18. Item 10 of Schedule II to the Act is
replaced by the following:
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10. Reservoirs, storage tanks,
fish-rearing ponds, fishways
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