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Payments in Lieu of Taxes Regulations (SOR/81-29)

Regulations are current to 2020-07-28

Payments in Lieu of Taxes Regulations

SOR/81-29

PAYMENTS IN LIEU OF TAXES ACT

Registration 1980-12-22

Payments in Lieu of Taxes Regulations

P.C. 1980-3501 1980-12-18

Whereas a copy of the proposed regulation was published in the Canada Gazette Part I on December 5, 1980 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto.

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Public Works, pursuant to subsection 8(1) of the Municipal Grants Act, 1980, is pleased hereby to make the annexed Regulations respecting Grants in lieu of a real property tax or a frontage or area tax made by the Minister to a taxing authority.

 [Repealed, SOR/2001-494, s. 2]

Interpretation

 In these Regulations,

Act

Act means the Payments in Lieu of Taxes Act; (Loi)

international organization

international organization means an organization as defined in section 3 of the Privileges and Immunities (International Organizations) Act; (organisation internationale)

visiting force

visiting force means a visiting force as defined in the Visiting Forces Act. (force étrangère présente au Canada)

  • SOR/2001-494, s. 3

 For the purpose of paragraph (b) of the definition other attribute in subsection 2(1) of the Act, the following criteria apply in relation to a tax levy for the purpose of financing all or part of the operating cost of a service to real property or immovables:

  • (a) the actual or estimated cost of constructing a new building;

  • (b) the number of rooms, living units or beds in a building;

  • (c) the number of persons in occupancy of a building; or

  • (d) any lot, parcel, improvement or any property component or feature that would be established by an assessment authority in respect of federal property as the basis for computing the amount of any frontage or area tax that would be applicable to that property and payable by the owners of that property if it were taxable property.

  • SOR/87-20, s. 1
  • SOR/2001-494, s. 4

Real Property and Immovables Leased to or Occupied by Non-departmental Bodies

[SOR/2001-494, s. 5]
  •  (1) The following classes of real property and immovables owned by Her Majesty in right of Canada and leased to or occupied by a person or a body, whether incorporated or not, that is not a department, are to be included in the definition federal property in subsection 2(1) of the Act, for the purposes of the Act:

    • (a) any real property or immovable that is leased to or occupied by an employee of Her Majesty or a member of the Canadian Forces and used by that person as a domestic establishment;

    • (b) any real property or immovable that is under the management, charge and direction of a minister of the Crown and that is occupied by a corporation included in Schedule III or IV to the Act and in respect of which the corporation is exempt from real property tax;

    • (c) any real property that is leased to or occupied by any person or body where that property forms part of the real property acquired by Her Majesty as a site for the proposed Pickering Airport;

    • (d) any real property or immovable that, immediately prior to its acquisition by Her Majesty, was leased to or occupied by a person or body from whom, by reason of that person’s or body’s interest in or occupation of the property or immovable, a taxing authority may collect a real property tax or a frontage or area tax, so long as the term of the lease or occupation provided for at the time of the acquisition continues;

    • (e) notwithstanding paragraph (d), any real property or immovable that, immediately prior to its acquisition by Her Majesty, was specially assessed for a frontage or area tax in respect of the cost of a local improvement, without reference to the term of the lease or occupation in existence at the time of the acquisition, if any;

    • (e.1) any real property or immovable where the term of the lease or occupation, together with any right of renewal or extension, is for a period of one year or less;

    • (f) any real property or immovable that

      • (i) is held by Her Majesty for the purpose of providing occupancy to or permitting use by a person who is an Indian as defined in the Indian Act or an Inuit and from whom, by reason of his interest in or occupation of that real property, a taxing authority may collect a real property tax,

      • (ii) when leased to or occupied by an Indian or Inuit referred to in subparagraph (i), is used primarily by that person for residential or farming purposes, and

      • (iii) does not form part of an Indian Reserve;

    • (g) any real property or immovable in Canada leased to or occupied by a member of a visiting force and used for residential or military purposes;

    • (h) any real property or immovable in Canada leased to or occupied by a government other than the Government of Canada or a province or the head of a diplomatic mission of such a government and used as

      • (i) the chancery or offices of a diplomatic mission, or

      • (ii) the official residence of the head of a diplomatic mission,

      of that government;

    • (i) any real property or immovable in Canada leased to or occupied by a government other than the Government of Canada or a province and used as

      • (i) the chancery or offices of a consular post or trade commission, or

      • (ii) the official residence of the head of a consular post or trade commission,

      of that government;

    • (j) any real property or immovable in Canada leased to or occupied by an international organization and used as

      • (i) the chancery or offices, or

      • (ii) the official residence of the head of a mission,

      of that international organization;

    • (k) real property situated within the City of Ottawa and leased to or occupied by the National Arts Centre Corporation;

    • (l) any real property or immovable in Canada that is leased or occupied for residential purposes and that is the subject of an agreement under section 12 of the Act; and

    • (m) any real property or immovable owned by Her Majesty and leased to a designated airport authority within the meaning of the Airport Transfer (Miscellaneous Matters) Act,

      • (i) which is not sublet to or occupied by any person other than the designated airport authority or a receiver-manager in possession of the assets of the designated airport authority, or

      • (ii) which is sublet to or occupied by Her Majesty.

  • (2) Real property and immovables owned by Her Majesty in right of Canada that, by virtue of a lease to a corporation included in Schedule III or IV to the Act, are under the management, charge and direction of the corporation but are occupied by a department are to be included in the definition federal property in subsection 2(1) of the Act for the purposes of the Act.

  • (3) [Repealed, SOR/2001-494, s. 6]

  • SOR/83-14, s. 1
  • SOR/92-504, s. 1
  • SOR/92-505, s. 1
  • SOR/2001-494, s. 6

Additions to Schedule I to the Act

 Schedule I to the Act is amended by adding thereto, in alphabetical order within the Schedule, the following:

“Canada Museums Construction Corporation Inc., with respect to the real property that consists of buildings owned by Her Majesty in right of Canada in which the National Gallery of Canada in the City of Ottawa and the Canadian Museum of Civilization in the City of Hull are contained.

Cape Breton Development Corporation, with respect to real property owned by Her Majesty in right of Canada and occupied by the Department of Transport for purposes of the Canadian Coast Guard College.

National Battlefields Commission, with respect to real property owned by Her Majesty in right of Canada the administration and control of which is held by the Commission, whether title to the said real property is vested in the name of Her Majesty or in the name of the Commission.

National Capital Commission, with respect to the real property that consists of lands owned by Her Majesty in right of Canada on which the National Gallery of Canada in the City of Ottawa and the Canadian Museum of Civilization in the City of Hull are situated.

Queens Quay West Land Corporation, with respect to real property owned by Her Majesty in right of Canada, the administration and control of which is held by the Corporation, whether title to the said real property is vested in the name of Her Majesty or in the name of the Corporation.”

  • SOR/83-14, s. 2
  • SOR/86-385, s. 1
  • SOR/88-446, s. 1
  • SOR/92-504, s. 2
  • SOR/94-738, s. 1

Addition to Schedule III to the Act

 Schedule III to the Act is amended by adding thereto, in alphabetical order within the Schedule, the following:

  • “Canada Museums Construction Corporation Inc.

    Société de construction des musées du Canada Inc.

  • Canada Post Corporation

    Société canadienne des postes

  • Queens Quay West Land Corporation

    Queens Quay West Land Corporation

  • SOR/83-14, s. 3
  • SOR/88-446, s. 2
  • SOR/94-738, s. 2

Deletion from Schedule III to the Act

 Schedule III to the Act is amended by deleting therefrom the following:

  • Harbourfront Corporation

    Harbourfront Corporation

  • SOR/94-738, s. 3
 
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