Acts and Regulations

A-14 - Assessment Act

Full text
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.11) for the purpose of subparagraph (a)(ii) of the definition “heavy industrial property”,
(i) determining the 5-year period, and
(ii) prescribing an amount;
(a.12) prescribing products, materials and substances for the purpose of subparagraph (a)(iii) of the definition “heavy industrial property”;
(a.13) prescribing a square footage for the purpose of subparagraph (a)(iv) of the definition “heavy industrial property”;
(a.14) prescribing products, materials, substances and square footages for the purpose of subparagraph (a)(v) of the definition “heavy industrial property”;
(a.15) prescribing uses for the purpose of subparagraph (a)(xii) of the definition “heavy industrial property”;
(a.16) defining any term or expression used in the definition “heavy industrial property” but not defined in this Act for the purposes of this Act, the regulations or both;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the real property assessment list;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.44) prescribing public transit systems for the purposes of paragraph 4(1)(n);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.831) defining “major construction” for the purposes of paragraph (b) of the definition “multiunit residential building” in subsection 15.31(1);
(e.832) defining “major construction” for the purposes of paragraph (c) of the definition “multiunit residential building” in subsection 15.31(1);
(e.833) defining “major construction” for the purposes of paragraph (d) of the definition “multiunit residential building” in subsection 15.31(1);
(e.834) prescribing criteria for the purposes of subsection 15.31(3);
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8) and 15.7(6);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2020, c.21, s.2; 2020, c.22, s.5; 2022, c.38, s.1; 2022, c.54, s.1
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.11) for the purpose of subparagraph (a)(ii) of the definition “heavy industrial property”,
(i) determining the 5-year period, and
(ii) prescribing an amount;
(a.12) prescribing products, materials and substances for the purpose of subparagraph (a)(iii) of the definition “heavy industrial property”;
(a.13) prescribing a square footage for the purpose of subparagraph (a)(iv) of the definition “heavy industrial property”;
(a.14) prescribing products, materials, substances and square footages for the purpose of subparagraph (a)(v) of the definition “heavy industrial property”;
(a.15) prescribing uses for the purpose of subparagraph (a)(xii) of the definition “heavy industrial property”;
(a.16) defining any term or expression used in the definition “heavy industrial property” but not defined in this Act for the purposes of this Act, the regulations or both;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the real property assessment list;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.44) prescribing public transit systems for the purposes of paragraph 4(1)(n);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8) and 15.7(6);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2020, c.21, s.2; 2020, c.22, s.5; 2022, c.38, s.1
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the real property assessment list;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.44) prescribing public transit systems for the purposes of paragraph 4(1)(n);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8) and 15.7(6);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2020, c.21, s.2; 2020, c.22, s.5
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the real property assessment list;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll and in the assessment and tax notice;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll and in the assessment and tax notice;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll and in the assessment and tax notice;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll and in the assessment and tax notice;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the assessment and tax roll and in the assessment and tax notice;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2) and (b.3) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (m) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3