Acts and Regulations

2017, c.18 - Local Governance Act

Section 143
Disposition versions

Full text
Debts paid by the Minister of Finance and Treasury Board
2019, c.29, s.83
143(1)If a debt due to a local government under subsection 137(3) or 139(4) remains unpaid in whole or in part and the Minister of Finance and Treasury Board is of the opinion that the local government has made reasonable efforts to recover the unpaid amount, the Minister of Finance and Treasury Board shall, if the local government requests the Minister to do so before December 31 in any year, pay to the local government the following amounts in the following year:
(a) the unpaid amount of the debt; and
(b) interest on the unpaid amount of the debt
(i) calculated at the same rate that is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(ii) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under this subsection for payment in respect of the debt.
143(2)A local government shall make a request under subsection (1) by submitting to the Minister of Finance and Treasury Board a statement of the expenditures of the local government that gave rise to the debt.
143(3)Subject to subsection (4), if a debt due to a local government under subsection 137(3) or 139(4) in relation to work carried out or measures taken with respect to premises or a building or other structure remains unpaid, in whole or in part, by the person liable to pay the debt and the Minister of Finance and Treasury Board has made a payment under subsection (1) in respect of the debt,
(a) any part of the debt that remains unpaid by the person liable to pay the debt becomes a debt due to the Minister of Finance and Treasury Board, and
(b) the Minister of Finance and Treasury Board shall collect the following amounts from the owner of the premises, building or other structure in the same manner that taxes on real property are collected under the Real Property Tax Act:
(i) any part of the debt under subsection 137(3) or 139(4) that remains unpaid by the person liable to pay the debt; and
(ii) interest on the unpaid part of the debt
(A) calculated at the same rate as is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(B) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under subsection (1) for payment in respect of the debt.
143(4)Subject to subsections (5) and (6), for the purposes of subsection (3), the following provisions of the Real Property Tax Act apply with the necessary modifications:
(a) section 7,
(b) section 10, except for subsection (2),
(c) section 11,
(d) section 12,
(e) sections 13 to 16, and
(f) sections 19 to 25.
143(5)If the amounts referred to in paragraph (3)(b) remain unpaid, those amounts and any penalty added to them under subsection (4) constitute a lien on the real property in respect of which the work was carried out or the measures were taken, and the lien ranks equally with a lien under subsection 11(1) of the Real Property Tax Act.
143(6)If the real property is sold under any order of foreclosure, seizure and sale, execution or other legal process or a power of sale under a debenture or mortgage or under subsection 44(1) of the Property Act, the amount of a lien referred to in subsection (5) constitutes a charge on the proceeds that ranks equally with a charge under subsection 11(1) of the Real Property Tax Act.
2019, c.29, s.83
Debts paid by the Minister of Finance
143(1)If a debt due to a local government under subsection 137(3) or 139(4) remains unpaid in whole or in part and the Minister of Finance is of the opinion that the local government has made reasonable efforts to recover the unpaid amount, the Minister of Finance shall, if the local government requests the Minister to do so before December 31 in any year, pay to the local government the following amounts in the following year:
(a) the unpaid amount of the debt; and
(b) interest on the unpaid amount of the debt
(i) calculated at the same rate that is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(ii) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under this subsection for payment in respect of the debt.
143(2)A local government shall make a request under subsection (1) by submitting to the Minister of Finance a statement of the expenditures of the local government that gave rise to the debt.
143(3)Subject to subsection (4), if a debt due to a local government under subsection 137(3) or 139(4) in relation to work carried out or measures taken with respect to premises or a building or other structure remains unpaid, in whole or in part, by the person liable to pay the debt and the Minister of Finance has made a payment under subsection (1) in respect of the debt,
(a) any part of the debt that remains unpaid by the person liable to pay the debt becomes a debt due to the Minister of Finance, and
(b) the Minister of Finance shall collect the following amounts from the owner of the premises, building or other structure in the same manner that taxes on real property are collected under the Real Property Tax Act:
(i) any part of the debt under subsection 137(3) or 139(4) that remains unpaid by the person liable to pay the debt; and
(ii) interest on the unpaid part of the debt
(A) calculated at the same rate as is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(B) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under subsection (1) for payment in respect of the debt.
143(4)Subject to subsections (5) and (6), for the purposes of subsection (3), the following provisions of the Real Property Tax Act apply with the necessary modifications:
(a) section 7,
(b) section 10, except for subsection (2),
(c) section 11,
(d) section 12,
(e) sections 13 to 16, and
(f) sections 19 to 25.
143(5)If the amounts referred to in paragraph (3)(b) remain unpaid, those amounts and any penalty added to them under subsection (4) constitute a lien on the real property in respect of which the work was carried out or the measures were taken, and the lien ranks equally with a lien under subsection 11(1) of the Real Property Tax Act.
143(6)If the real property is sold under any order of foreclosure, seizure and sale, execution or other legal process or a power of sale under a debenture or mortgage or under subsection 44(1) of the Property Act, the amount of a lien referred to in subsection (5) constitutes a charge on the proceeds that ranks equally with a charge under subsection 11(1) of the Real Property Tax Act.
Debts paid by the Minister of Finance
143(1)If a debt due to a local government under subsection 137(3) or 139(4) remains unpaid in whole or in part and the Minister of Finance is of the opinion that the local government has made reasonable efforts to recover the unpaid amount, the Minister of Finance shall, if the local government requests the Minister to do so before December 31 in any year, pay to the local government the following amounts in the following year:
(a) the unpaid amount of the debt; and
(b) interest on the unpaid amount of the debt
(i) calculated at the same rate that is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(ii) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under this subsection for payment in respect of the debt.
143(2)A local government shall make a request under subsection (1) by submitting to the Minister of Finance a statement of the expenditures of the local government that gave rise to the debt.
143(3)Subject to subsection (4), if a debt due to a local government under subsection 137(3) or 139(4) in relation to work carried out or measures taken with respect to premises or a building or other structure remains unpaid, in whole or in part, by the person liable to pay the debt and the Minister of Finance has made a payment under subsection (1) in respect of the debt,
(a) any part of the debt that remains unpaid by the person liable to pay the debt becomes a debt due to the Minister of Finance, and
(b) the Minister of Finance shall collect the following amounts from the owner of the premises, building or other structure in the same manner that taxes on real property are collected under the Real Property Tax Act:
(i) any part of the debt under subsection 137(3) or 139(4) that remains unpaid by the person liable to pay the debt; and
(ii) interest on the unpaid part of the debt
(A) calculated at the same rate as is applied in determining the amount of a penalty under subsection 10(3) of the Real Property Tax Act, and
(B) accruing from the day the local government completes the work or measures in respect of which the debt arose to the day the local government makes a request under subsection (1) for payment in respect of the debt.
143(4)Subject to subsections (5) and (6), for the purposes of subsection (3), the following provisions of the Real Property Tax Act apply with the necessary modifications:
(a) section 7,
(b) section 10, except for subsection (2),
(c) section 11,
(d) section 12,
(e) sections 13 to 16, and
(f) sections 19 to 25.
143(5)If the amounts referred to in paragraph (3)(b) remain unpaid, those amounts and any penalty added to them under subsection (4) constitute a lien on the real property in respect of which the work was carried out or the measures were taken, and the lien ranks equally with a lien under subsection 11(1) of the Real Property Tax Act.
143(6)If the real property is sold under any order of foreclosure, seizure and sale, execution or other legal process or a power of sale under a debenture or mortgage or under subsection 44(1) of the Property Act, the amount of a lien referred to in subsection (5) constitutes a charge on the proceeds that ranks equally with a charge under subsection 11(1) of the Real Property Tax Act.