Crown Corporation Payments Regulations (SOR/81-1030)

Time and Manner of Payments

• 17 (1) Subject to subsection (2), where a corporation makes a payment in accordance with section 15 it shall be made

  • (a) only to the authority that collects that tax in the area in which the corporation property is situated whether it collects the tax on its own behalf or on behalf of another authority; and

  • (b) within a reasonable time after receipt of an application for the payment.

• (2) Where a corporation is unable to make a final determination of the amount of a payment made in accordance with section 15 within the time referred to in paragraph (1)(b), the corporation shall make an interim payment within that time of the estimated total payment to be made.

Advisory Panel

17.1 Section 11.1 of the Act applies to a corporation with respect to payments in lieu of business occupancy taxes, with the following modifications:

• (a) the reference to “the Minister” shall be read as a reference to “a corporation” and the reference to “federal property” shall be read as a reference to “corporation property”; and

• (b) the advisory panel shall give advice to the corporation in the event that a taxing authority disagrees with any assessment, value or rate used in calculating the amount paid in lieu of business occupancy tax, or if it claims that a payment in lieu of business occupancy tax should be supplemented because of unreasonable delay.

Disputes Between Corporations

18 Where a dispute arises between two corporations in respect of the making of a payment referred to in section 15 in respect of particular corporation property, the matter shall be referred for a decision, within a reasonable time, as follows:

• (a) where both corporations are responsible to the same Minister, to that Minister; and

• (b) in any other case, to the Minister of Public Works and Government Services.