1The following definitions apply in this Act.
“excluded costs” means
(coûts exclus)
(a)
with respect to a municipality, the total value of the cost of assessment, water cost and environmental development services for the municipality, as contained in the estimate of the money required for the operation of the municipality referred to in paragraph 99(2)(
a) of the
Local Governance Act for the previous year,
(b)
with respect to a rural community,
(i)
if the rural community is in existence immediately before January 1 of the year before this Act comes into force, the total value of the cost of assessment, water cost, transportation services, except for costs associated with street lighting, environmental development services, police services and the portion of fiscal services attributable to transportation services for the rural community, as contained in the estimate of the money required for the operation of the rural community referred to in paragraph 99(2)(
a) of the
Local Governance Act for the previous year, and
(ii)
if the rural community was incorporated as a rural community during the year before this Act comes into force, the costs that, in the opinion of the Minister, should be excluded to ensure the rural community receives comparable treatment with the rural communities referred to in subparagraph (i).
“group” means a group of municipalities or a group of rural communities, which may include regional municipalities, established by regulation. (groupe)
“group tax base” means
(assiette fiscale du groupe)
(a)
with respect to municipalities, the total of the municipal tax base of each municipality in a group, and
(b)
with respect to rural communities, the total of the rural community tax base of each rural community in a group.
“initial per capita allocation” means the total amount of the core funding component of the community funding and equalization grant for local service districts determined by the Lieutenant-Governor in Council under paragraph 5(c) divided by the total population of the local service districts.(allocation initiale par habitant)
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act.(gouvernement local)
“local service district tax base” means the total of the following amounts, computed on or before October 15 in the previous year or as soon thereafter as practicable:
(assiette fiscale des districts de services locaux)
(a)
the total assessed value of all real property liable to taxation under the
Assessment Act in a local service district, excluding real property referred to in paragraph (
b.1) of the definition “real property” under the
Assessment Act;
(b)
the assessed value of all real property in a local service district owned by the Crown in right of New Brunswick;
(c)
the assessed value of real property in a local service district owned by the Crown in right of Canada determined in accordance with section 4; and
(d)
one-half of the assessed value of any real property in a local service district referred to in paragraphs (
a), (
b) and (
c) that is non-residential property.
“Minister” means the Minister of Local Government and Local Governance Reform and includes any person designated by the Minister to act on the Minister’s behalf.(ministre)
“municipal tax base” means the total of the following amounts, computed on or before October 15 in the previous year or as soon thereafter as practicable:
(assiette fiscale municipale)
(a)
the total assessed value of all real property liable to taxation under the
Assessment Act in a municipality, excluding
(i)
real property owned by the municipality,
(ii)
real property of utility commissions owned by the municipality, and
(iii)
real property referred to in paragraph (
b.1) of the definition “real property” as defined in the
Assessment Act;
(b)
the assessed value of real property in a municipality owned by the Crown in right of New Brunswick;
(c)
the assessed value of real property in a municipality owned by the Crown in right of Canada determined in accordance with section 2;
(d)
the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(
l) of the
Assessment Act; and
(e)
one-half of the assessed value of any real property in a municipality referred to in paragraphs (
a), (
b) and (
c) that is non-residential property.
“municipal tax base per capita” means the quotient resulting from dividing the municipal tax base by the population of the municipality.(assiette fiscale municipale par habitant)
“net budget” means
(budget net)
(a)
with respect to a municipality, the estimate of the money referred to in paragraph 99(2)(
a) of the
Local Governance Act and approved by the Minister in the previous year, less all non-tax revenues, and
(b)
with respect to a rural community, the sum of the estimate of the money referred to in paragraph 99(2)(
a) of the
Local Governance Act and approved by the Minister in the previous year and the estimate of the money prepared by the Minister under paragraph 110(
a) of that Act in the previous year, less all non-tax revenues.
“non-residential property” means non-residential property as defined in the Assessment Act.(bien non résidentiels)
“number of road kilometres” means the sum of
(nombre de kilomètres de route)
(a)
the total kilometres of the highways located within the territorial limits of the local government that have been designated by the Minister of Transportation and Infrastructure under section 15 of the
Highway Act and classified by the Minister of Transportation and Infrastructure under section 14 of that Act, and
(b)
the total kilometres of other local government roads and streets in the previous year.
“police services” means police services as defined in the Police Act or a police protection service as that term is used in the Local Governance Act, as the case may be.(services de police)
“population” means the population of a community determined under section 24.(population)
“previous year” means the year before the year for which the community funding and equalization grant is to be determined.(année précédente)
“Provincial Police Service Agreement” means the Provincial Police Service Agreement entered into by the Government of Canada and the Province of New Brunswick and that came into force on April 1, 2012.(Entente sur le service de police provincial)
“region” means a region established under the Regional Service Delivery Act. (région)
“residential property” means residential property as defined in the Assessment Act.(bien résidentiels)
“revised net budget” means the net budget less the excluded costs.(budget net révisé)
“tax rate” means
(taux d’imposition)
(a)
with respect to municipalities, the quotient of the estimate of money referred to in paragraph 99(2)(
b) of the
Local Governance Act in the previous year divided by each $100 of the municipal tax base of the previous year, and
(b)
with respect to rural communities, the quotient of the sum of the estimates of money referred to in paragraphs 99(2)(
b) and 110(
b) of the
Local Governance Act in the previous year divided by each $100 of the rural community tax base in the previous year.
2017, c.20, s.31; 2020, c.25, s.28