Acts and Regulations

R-2 - Real Property Tax Act

Full text
Current to 1 January 2024
CHAPTER R-2
Real Property Tax Act
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and Treasury Board and includes anyone designated by him to act on his behalf;(Ministre)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“real property tax notice” means the real property tax notice mailed by the Minister setting out the taxes imposed under section 5 and any other information the Minister considers necessary;(avis d’impôt foncier)
“real property tax roll” means the roll setting out the persons in whose names real property is assessed under the Assessment Act and containing information prescribed by regulation;(rôle d’impôts fonciers)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“rural community” includes a regional municipality incorporated or continued under the Local Governance Act;(communauté rurale)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1; 2017, c.20, s.152; 2019, c.11, s.3; 2019, c.29, s.135
Administration
2(1)The Minister shall administer this Act and may designate persons to act on his behalf.
2(2)The Commissioner may act on behalf of the Minister in all matters relating to this Act and the regulations and for the purposes of this Act and the regulations is a person designated to act on behalf of the Minister.
1966, c.151, s.2; 1996, c.46, s.2
Repealed
3Repealed: 1992, c.5, s.22
1966, c.151, s.3; 1972, c.60, s.1; 1982, c.56, s.2; 1986, c.8, s.110; 1989, c.55, s.45; 1992, c.2, s.53; 1992, c.5, s.22
Financing of rural district and rural community
2021, c.44, s.5
4(1)Each year the Minister of Local Government shall fix a rate of tax to be levied
(a) on all real property within a rural district for the provision of services, including the costs of administration attributable to those services, for that rural district, and
(b) on all real property within a rural community under the Local Governance Act for the provision of services, including the costs of administration attributable to those services, for that rural community by the Minister of Local Government.
4(2)For the year 2010, the rate to be used in subsection (1) shall be the rate determined under subsection 5.01(2) or fixed under paragraph 5.01(3)(e), as the case may be.
1966, c.151, s.4; 1982, c.56, s.3; 1986, c.8, s.110; 1989, c.55, s.45; 1992, c.2, s.53; 1994, c.93, s.7; 1996, c.77, s.7; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2009, c.15, s.1; 2010, c.35, s.1; 2011, c.46, s.5; 2012, c.39, s.130; 2017, c.20, s.152; 2020, c.25, s.97; 2021, c.44, s.5; 2023, c.40, s.28
Real property tax rates
5(1)Subject to subsections (1.01) to (1.091) and (4), each year there shall be a tax on all real property
(a) at the rate of one dollar and fifty cents on each one hundred dollars valuation of real property being residential property; or
(b) at the rate of two dollars and twenty-five cents on each one hundred dollars valuation of real property being non-residential property.
5(1.01)For the years 2011 and 2012, the rates of tax to be used in subsection (1) are:
(a) $1.4573 on each one hundred dollars valuation of real property being residential property; and
(b) $2.1860 on each one hundred dollars valuation of real property being non-residential property.
5(1.02)For the year 2013, the rates of tax to be used in subsection (1) are:
(a) $1.3973 on each $100 valuation of real property being residential property; and
(b) $2.1035 on each $100 valuation of real property being non-residential property.
5(1.03)For the year 2014, the rates of tax to be used in subsection (1) are:
(a) $1.3373 on each $100 valuation of real property being residential property; and
(b) $2.0210 on each $100 valuation of real property being non-residential property.
5(1.04)For the year 2015, the rates of tax to be used in subsection (1) are:
(a) $1.2773 on each $100 valuation of real property being residential property; and
(b) $2.1860 on each $100 valuation of real property being non-residential property.
5(1.05)For the years 2016 to 2021, inclusive, the rates of tax to be used in paragraph (1)(a) are:
(a) $1.1233 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.2173 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.06)For the years 2016 to 2021, inclusive, the rate of tax to be used in paragraph (1)(b) is $2.1860 on each $100 valuation of real property being non-residential property.
5(1.07)For the year 2022, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.9361 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.1564 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.071)For the year 2022, the rate of tax to be used in paragraph (1)(b) is $2.0760 on each $100 valuation of real property being non-residential property.
5(1.08)Repealed: 2022, c.49, s.1
5(1.081)Repealed: 2022, c.49, s.1
5(1.09)For the year 2023, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.0901)For the year 2024 and every subsequent year, the rates of tax to be used in paragraph (1)(a) are:
(a) $0.5617 on each $100 valuation of real property being residential property referred to in paragraphs (a) to (f) and (h) and (i) of the definition “residential property” in section 1 of the Assessment Act; and
(b) $1.0345 on each $100 valuation of real property being residential property referred to in paragraphs (g) and (j) to (n) of the definition “residential property” in section 1 of the Assessment Act.
5(1.091)For the year 2023 and every subsequent year, the rate of tax to be used in paragraph (1)(b) is $1.8560 on each $100 valuation of real property being non-residential property.
5(1.1)Repealed: 1982, c.56, s.4
5(1.2)Repealed: 1979, c.61, s.1
5(2)In addition to the tax imposed under subsection (1) and subject to subsection (2.1),
(a) each year, every municipality shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the municipality at the following rates:  
(i) for the residential property that is within the municipality, at the rate fixed by the municipality; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the municipality, at the rate fixed by the municipality of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(a.1) each year, every rural community shall, by resolution of its council adopted under subsection 99(2) of the Local Governance Act, impose a tax on all real property that is within the rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by the rural community; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by the rural community of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(b) Repealed: 1992, c.5, s.22
(c) for the purposes of subsection 176.8(1) of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural district at the following rates: 
(i) for the residential property that is within the rural district, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural district, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i);
(d) for the purposes of section 110 of the Local Governance Act, each year, the Minister of Local Government shall impose a tax on all real property that is within a rural community at the following rates: 
(i) for the residential property that is within the rural community, at the rate fixed by that Minister; and
(ii) for the following real property:
(A) for the non-residential property referred to in paragraph (a) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i); and
(B) for the non-residential property referred to in paragraph (b) of the definition “non-residential property” in section 1 of the Assessment Act that is within the rural community, at the rate fixed by that Minister of not less than 1.4 times and not more than 1.7 times the rate fixed under subparagraph (i).
5(2.001)The tax imposed by a municipality under paragraph (2)(a) is due and owing to that municipality.
5(2.002)Any tax imposed under paragraph (2)(a) before the commencement of this subsection shall be deemed to be a tax imposed by resolution under paragraph (2)(a) by the municipality where the real property is located, is due and owing to that municipality and is valid for all purposes, and any reference in this Act to the tax imposed by a municipality under paragraph (2)(a) is deemed to include such tax.
5(2.003)The tax imposed by a rural community under paragraph (2)(a.1) is due and owing to that rural community.
5(2.01)In addition to the tax imposed under subsections (1) and (2) and subject to subsections (2.02) and (2.1) there shall be a tax on all real property within a municipality, a rural district and a rural community under the Local Governance Act at the rate of two cents on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.02)For the year 2011 and every subsequent year, the rate of tax to be used in subsection (2.01) is $0.0194 on each one hundred dollars valuation of real property being residential property or non-residential property.
5(2.1)A tax imposed under subsections (2) and (2.01) does not apply to any wire, cable, pole, tower, installation or thing, or any structure other than buildings, owned or used by a person owning or operating a cable television, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system including the New Brunswick Power Corporation.
5(3)Repealed: 1982, c.56, s.4
5(4)The rate of tax referred to in subsection (1) of all real property that is the subject of a credit under section 2 or 2.1 of the Residential Property Tax Relief Act shall
(a) on January 1, 1975, be reduced from one dollar and fifty cents to one dollar and twelve and one-half cents;
(b) on January 1, 1976, be reduced from one dollar and twelve and one-half cents to seventy-five cents;
(c) on January 1, 1977, be reduced from seventy-five cents to thirty-seven and one-half cents;
(d) on January 1, 1978, be abolished.
5(4.1)Notwithstanding subsection (4) and notwithstanding any amount credited under the Residential Property Tax Relief Act,
(a) for the year 1978, there shall be a tax at the rate of thirty cents,
(b) for the years 1979 to 1983, inclusive, there shall be a tax at the rate of forty cents,
(c) subject to subsections (4.11) to (4.41), for the year 1984, and each subsequent year thereafter, there shall be a tax at the rate of sixty-five cents,
on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.101)Despite subsection (4), and despite any amount credited under the Residential Property Tax Relief Act, for the year 2023 and every subsequent year, there shall be a tax at the rate of $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of a municipality for which the roads, streets or highways are under the control of the Minister of Transportation and Infrastructure and have not vested in the municipality under the provisions of section 32 of the Highway Act.
5(4.11)For the years 2011 and 2012, the rate of tax to be used in paragraph (4.1)(c) is $0.6315 on each one hundred dollars valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.12)For the year 2013, the rate of tax to be used in paragraph (4.1)(c) is $0.5765 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.13)For the year 2014, the rate of tax to be used in paragraph (4.1)(c) is $0.5215 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.14)For the year 2015, the rate of tax to be used in paragraph (4.1)(c) is $0.4665 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.15)For the year 2016 and every subsequent year, the rate of tax to be used in paragraph (4.1)(c) is $0.4115 on each $100 valuation in respect of real property referred to in subsection (4) that are in those areas of the Province not being within a municipality.
5(4.2)If a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate under paragraph (4.1)(c) shall be reduced by twenty cents for real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.21)For the year 2013 and every subsequent year and despite subsection (4.2), if a rural community is responsible under subsection 3(1.1) of the Police Act for providing police services to the rural community or an area of the rural community, the rate of tax to be used in paragraph (4.1)(c) shall be $0.4115 on each $100 valuation in respect of real property situated in the rural community or any area of the rural community for which the rural community is responsible for providing the service.
5(4.3)If a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in the rural community.
5(4.31)For the year 2013 and every subsequent year and despite subsection (4.3), if a rural community has enacted a by-law under section 10 of the Local Governance Act with respect to the provision of the service of road and street maintenance, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in the rural community.
5(4.4)If a rural community is required by a regulation under paragraph 14.1(5)(f) of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by forty-four cents for real property situated in that area of the rural community.
5(4.41)For the year 2013 and every subsequent year and despite subsection (4.4), if a rural community is required by a regulation under paragraph 32(1)(c) of the Local Governance Act to provide the service of road and street maintenance to an area of a rural community, the rate under paragraph (4.1)(c) shall be reduced by $0.4115 for real property situated in that area of the rural community.
5(4.5)Despite paragraphs (1)(a) and (b) and subsections (2.01) and (4.1), the rates determined under subsection 5.01(2) shall be used for the year 2010 instead of the rates referred to in paragraphs (1)(a) and (b) and subsections (2.01) and (4.1).
5(4.6)Repealed: 2010, c.35, s.2
5(5)The owner of real property assessed at its real and true value as a golf course is liable, if he disposes of it within three years of its ceasing to be used as a golf course, to pay a tax equal to twenty per cent of the difference between
(a) the proceeds of the sale or the value of the real property assessed at its real and true value, whichever is the greater, and
(b) the value of the real property assessed at its real and true value as a golf course immediately prior to its ceasing to be used as a golf course.
5(6)Notwithstanding paragraph (1)(a), no tax imposed under paragraph (1)(a) is payable in respect of real property registered under the farm land identification program established pursuant to the regulation, subject to the terms and conditions prescribed by regulation.
5(7)Where real property registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the farm land identification program, the person in whose name the real property is assessed is liable to pay in respect of that real property the taxes that would have been payable for the following periods of years if the real property had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(a) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) ten years; and
(b) with respect to taxes imposed for the 1998 taxation year and any subsequent taxation year, the lesser of
(i) the number of years in the period from the date of the registration of the real property to the date the real property ceased to be registered, and
(ii) fifteen years.
5(7.1)Notwithstanding subsection (7), interest payable under that subsection shall not exceed the amount determined in accordance with the regulations.
5(8)Notwithstanding subsection (7), where a farm outbuilding registered under the farm land identification program ceases to be registered under the program as a result of a breach of any term or condition prescribed by the program
(a) the remainder of the real property that was registered with the farm outbuilding under the program, if such real property continues to meet the terms and conditions prescribed by the program, shall remain registered under the program, and
(b) the person in whose name the farm outbuilding is assessed is liable to pay in respect of that farm outbuilding the taxes that would have been payable for the following periods of years if the farm outbuilding had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the farm outbuilding to the date the farm outbuilding ceased to be registered, and
(B) fifteen years.
5(8.1)Notwithstanding paragraph (8)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9)Notwithstanding subsection (7), where any portion of real property registered under the farm land identification program ceases to be registered in the circumstances provided for in the regulations
(a) the remainder of the real property that was registered with that portion under the program shall remain registered under the program if the remainder continues to meet the terms and conditions prescribed by the program, and
(b) the person in whose name the portion of the real property is assessed is liable to pay in respect of that portion the taxes that would have been payable for the following periods of years if the portion had not been registered and interest for the following periods of years at the rate prescribed under the Revenue Administration Act:
(i) with respect to taxes imposed for any taxation year before the 1998 taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) ten years; and
(ii) with respect to taxes imposed for the 1998 taxation year or any subsequent taxation year, the lesser of
(A) the number of years in the period from the date of the registration of the portion of the real property to the date the portion ceased to be registered, and
(B) fifteen years.
5(9.1)Notwithstanding paragraph (9)(b), interest payable under that paragraph shall not exceed the amount determined in accordance with the regulations.
5(9.2)Where real property registered under the farm land identification program ceases to be registered under the program, the sum of the total of the taxes payable under subsection (7) or paragraph (8)(b) or (9)(b), as the case may be, and the amount of interest payable under subsection (7.1), (8.1) or (9.1), as the case may be, shall be deemed to be taxes for the purposes of this Act.
5(10)Each year the Minister of Local Government shall calculate the average of the rates of tax for that year fixed under paragraph 4(1)(a) for all of the rural districts in the Province.
5(11)Notwithstanding paragraph (2)(c), where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is the difference between the tax imposed under paragraph (2)(c) on that real property for that year calculated at the rate fixed under paragraph 4(1)(a) and the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10) is not payable in respect of that real property for that year.
5(11.1)For the purposes of subsection (11) and for the year 2013 and every subsequent year,
(a) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
F - G + E
where
F is the amount of the tax imposed under paragraph (2)(c) on that real property for that year at the rate referred to in that paragraph,
G is the amount of the tax that would be imposed on that real property for that year at the average rate of tax calculated under subsection (10), and
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) where in a year the rate of tax fixed under paragraph 4(1)(a) for real property within a rural district is less than or equal to the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the amount of tax that is not payable in respect of that real property for that year shall be determined by the following formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(12)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsection (11).
5(13)Despite paragraphs (2)(a), (a.1) and (d),
(a) where in a year the rate of tax referred to in paragraph (2)(a) for real property located in a municipality exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
A − B
where
Ais the tax imposed under paragraph (2)(a) on that real property for that year calculated at the rate referred to in paragraph (2)(a), and
Bis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10); and
(b) where in a year the total of the rates of tax referred to in paragraphs (2)(a.1) and (d) for real property located in a rural community exceeds the average rate of tax for that year under subsection (10) and the real property is registered under the farm land identification program, the Minister of Agriculture, Aquaculture and Fisheries may pay for that year on behalf of the person in whose name the real property is assessed the amount of tax determined by the formula
C − D
where
Cis the total of the taxes imposed under paragraphs (2)(a.1) and (d) on that real property for that year calculated at the rates referred to in paragraphs (2)(a.1) and (d), and
Dis the tax that would be imposed on that real property for that year if the tax were calculated based on the average rate under subsection (10).
5(13.1)For the purposes of paragraph (13)(a) and for the year 2013 and every subsequent year,
(a) if the value for A is greater than the value for B under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
A - B + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for A is less than or equal to the value for B under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(13.2)For the purposes of paragraph (13)(b) and for the year 2013 and every subsequent year,
(a) if the value for C is greater than the value for D under that paragraph, the amount of tax for the purposes of that paragraph shall be determined by the formula:
C - D + E
where
E is the amount determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100; and
(b) if the value for C is less than or equal to the value for D under that paragraph, the amount of the tax for the purposes of that paragraph shall be determined by the formula:
X × Y
where
X is 0.0600 for the year 2013, 0.1200 for the year 2014, 0.1800 for the year 2015 and 0.2400 for the year 2016 and every subsequent year, and
Y is the quotient resulting from dividing the amount of the assessment on the real property registered under the farm land identification program by $100.
5(14)Subsections (7) to (9), 12(1.2) and 14(5) and the regulations in respect of the farm land identification program apply with the necessary modifications for the purposes of subsections (13), (13.1) and (13.2).
5(15)The amount of a payment under subsection (13), (13.1) or (13.2) bears interest from the date of the payment at the rate prescribed by regulation for a penalty under subsection 10(3).
5(16)The amount of a payment under subsection (13), (13.1) or (13.2) and any interest on that amount under subsection (15) that are due and unpaid constitute a debt due to the Crown in right of the Province from the person in whose name the real property is assessed, are payable on demand by the Minister of Agriculture, Aquaculture and Fisheries and may be recovered by action in the name of the Crown in right of the Province in any court of competent jurisdiction.
5(17)Subject to the approval of the Lieutenant-Governor in Council, the Minister of Agriculture, Aquaculture and Fisheries may at any time discontinue payments under subsection (13), (13.1) or (13.2).
5(18)Subsection (13), (13.1) or (13.2) does not apply where the municipality in which the real property is located collects the tax under subsection 6(2).
5(19)Subsection (13), (13.1) or (13.2) does not apply where the rural community in which the real property is located collects the tax under subsection 6(4).
1966, c.151, s.5; 1967, c.61, s.1; 1975, c.52, s.1; 1977, c.44, s.2; 1978, c.45, s.1; 1979, c.61, s.1; 1982, c.56, s.4; 1983, c.77, s.1; 1989, c.35, s.1; 1991, c.27, s.37; 1991, c.59, s.60; 1992, c.5, s.22; 1993, c.11, s.2; 1993, c.59, s.1; 1994, c.93, s.7; 1996, c.46, s.3; 1997, c.30, s.1; 1998, c.16, s.1; 1998, c.41, s.99; 2000, c.26, s.257; 2005, c.7, s.72; 2006, c.16, s.156; 2007, c.10, s.83; 2007, c.54, s.1; 2008, c.31, s.14; 2009, c.15, s.2; 2010, c.2, s.1; 2010, c.31, s.117; 2010, c.35, s.2; 2012, c.39, s.130; 2012, c.43, s.3; 2014, c.71, s.1; 2017, c.20, s.152; 2017, c.63, s.51; 2019, c.2, s.126; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.10, s.1; 2022, c.38, s.2; 2022, c.49, s.1; 2023, c.32, s.1; 2023, c.40, s.28
Accountability for real property tax rates and other rates
5.01(1)The following definitions apply in this section.
“assessment base” means the local service district tax base, the municipal tax base, the rural community tax base or the provincial tax base, as the case may be.(assiette fiscale)
“local service district tax base” means local service district tax base as defined in the Local Governance Act, adjusted in accordance with subsection 4(2) of the Community Funding Act, chapter 56 of the Acts of New Brunswick, 2012, as those Acts existed immediately before January 1, 2023.(assiette fiscale de district de services locaux)
“municipal tax base” means a municipal tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act. (assiette fiscale municipale)
“provincial tax base” means the amount that is the sum of the following: (assiette fiscale provinciale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act, excluding
(i) real property owned by the Crown in right of New Brunswick,
(ii) real property referred to in paragraph (b.1) of the definition “real property” in section 1 of the Assessment Act, and
(iii) real property that is exempt from taxation under subsections 4(4), (5), (6), (8) and (9) and section 4.1 of the Assessment Act, and
(b) the assessed value of real property owned by the Crown in right of Canada.
“rate” means a rate of tax referred to in section 4, paragraph 5(1)(a) or (b) or subsection 5(2.01) or (4.1) of this Act, the rate of tax referred to in subparagraph 35(10)(c)(iii) or paragraph 99(2)(c), 110(d) or 173(1)(d) of the Local Governance Act, as it read immediately before January 1, 2023, the rate of the levy referred to in subsection 5(2) of the Business Improvement Areas Act, the rate of the residential tenancy administration fee referred to in subsection 8.2(3) of The Residential Tenancies Act or the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act, as the case may be. (taux)
“rural community tax base” means (assiette fiscale de la communauté rurale)
(a) a rural community tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act, or
(b) a regional municipality tax base as defined in the Local Governance Act and adjusted in accordance with subsection 99(5) of that Act.
5.01(2)For the purpose of determining the rates to be used for the year 2010, each rate shall be adjusted so that the rate to be used for the year is the amount determined by the formula
A × C/B
2where
2A is the rate for the previous year;
2B is the value of the assessment base for the current year; and
2C is the sum of the value of the assessment base for the previous year, the value of new construction for the current year and the amount determined by the formula
D × E
where
2D is the value of the assessment base for the previous year; and
2E is the Consumer Price Index for Canada for the 12 month period that ended on September 30 in the previous year.
5.01(3)Subsection (2) does not apply if
(a) the value for B is less than or equal to the value for C,
(b) a municipality adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(c) Repealed: 2018, c.9, s.49
(d) a rural community adopts for the year another rate at which the amount referred to in subparagraph 35(10)(c)(ii) or paragraph 99(2)(b) of the Local Governance Act is to be raised,
(e) the Minister of Local Government fixes another rate for the year for the purposes of section 4 of this Act or fixes for the year another rate at which the amount referred to in paragraph 110(b) or 173(1)(b) of the Local Governance Act, as it read immediately before January 1, 2023, is to be raised,
(f) a council fixes for the year another rate for the levy on non-residential property imposed under subsection 5(1) of the Business Improvement Areas Act, or
(g) Service New Brunswick, with the approval of the Treasury Board, fixes for the year another rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
5.01(4)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains every rate determined under subsection (2) for the year.
5.01(5)On or before the date fixed by regulation, the Minister shall file with the Clerk of the Legislative Assembly a report that contains the following information for the year:
(a) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(b) Repealed: 2018, c.9, s.49
(c) every rate fixed under subparagraph 35(10)(c)(iii) and paragraph 99(2)(c) of the Local Governance Act;
(d) every rate fixed under section 4;
(e) every rate fixed under paragraph 110(d) or 173(1)(c) of the Local Governance Act, as it read immediately before January 1, 2023;
(f) the rates determined under subsection (2) or any amended rates, that replace the rates referred to in paragraphs 5(1)(a) and (b) and subsections 5(2.01) and (4.1);
(g) the rates fixed under subsection 5(2) of the Business Improvement Areas Act;
(h) the rate determined under subsection (2) or any amended rate, that replaces the rate referred to in subsection 8.2(3) of The Residential Tenancies Act; and
(i) the rate that determines the amounts referred to in paragraphs 15.1(2)(a) and (b) of the Service New Brunswick Act.
2009, c.15, s.3; 2010, c.2, s.2; 2010, c.35, s.3; 2012, c.39, s.130; 2012, c.56, s.32; 2015, c.5, s.8; 2016, c.37, s.166; 2017, c.20, s.152; 2018, c.9, s.49; 2020, c.25, s.97; 2021, c.44, s.5; 2022, c.40, s.1; 2023, c.40, s.28
Tax deferral seniors
5.02(1)The following definitions apply in this section.
“base year” means the base year determined in accordance with the regulations.(année de base)
“real and true value” means the real and true value determined under the Assessment Act.(valeur réelle et exacte)
5.02(2)A person who wishes to defer payment of the amount of taxes on a particular real property referred to in subsection (6) and who meets the following criteria may, on a form provided by the Minister and in accordance with the regulations, apply to the Minister for a deferral of payment of that amount:
(a) the person is entitled to a credit in respect of the real property or a portion of it under section 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2.1(3) and (7) of that Act;
(b) the person is at least 65 years of age in the year of the application;
(c) the person does not owe any tax arrears on the real property as of December 31 of the year preceding the year of the application; and
(d) any other criteria prescribed by regulation.
5.02(3)The Minister shall determine that a person meets the criteria referred to in subsection (2) if the Minister is satisfied, based on any information the Minister considers relevant, that the person meets those criteria.
5.02(4)Despite subsections (2) and (3), the Minister may, in the circumstances prescribed by regulation, authorize any person who does not meet the criteria referred to in paragraphs (2)(b) to (d) to defer payment of the amount of taxes referred to in subsection (6).
5.02(5)Except with the Minister’s approval, this section does not apply if, in the Minister’s opinion, a significant portion of the particular real property is not residential property.
5.02(6)Subject to subsection (7), the amount of taxes that may be deferred on a particular real property for a given taxation year is calculated as follows:
A - B
where
A is the amount of taxes for the given taxation year; and
B is the amount of taxes for the base year.
5.02(7)In any given taxation year, the total of all amounts of taxes that are deferred on a particular real property and that remain unpaid shall not exceed 75% of the real and true value of the real property as of January 1 of that year.
5.02(8)If an amount of taxes deferred for a given taxation year under subsection (6) is unpaid on a date fixed by regulation, the amount bears interest in accordance with the regulations.
5.02(9)On a form provided by the Minister and in accordance with the regulations, a person authorized to defer an amount of taxes under this section may apply to the Minister to pay that amount or any portion of it and such amount becomes due and payable on the date of receipt of the application.
5.02(10)If a person authorized to defer an amount of taxes under this section in relation to a particular real property dies, transfers the real property or no longer meets the criteria referred to in paragraph (2)(a), then the amount calculated as follows plus the interest on that amount imposed under subsection (8) are due and payable immediately:
C - D
10where
10C is the total of all amounts of taxes deferred under subsection (6) by the person; and
10Dis the total of all amounts of taxes paid under subsection (9) by the person.
5.02(11)Subsection (10) does not apply in the circumstances prescribed by regulation or where the Minister considers it appropriate.
5.02(12)Subject to subsections 20(1.2) and 20.1(1.1), if an amount of taxes and the interest on that amount are due and payable under subsection (9) or (10), the sum of the amount of taxes and the interest on that amount shall be deemed to be taxes for the purposes of this Act.
5.02(13)Despite subsection (10), if a person authorized to defer an amount of taxes under this section dies and if his or her surviving spouse or common-law partner continues to occupy the same real property, the surviving spouse or common-law partner may, on a form provided by the Minister and in accordance with the regulations, apply to continue to defer the taxes on that property and, if the Minister considers it appropriate, the Minister may approve the application and waive the requirements in subsection (10) until the surviving spouse or common-law partner dies, transfers the real property or no longer meets the criteria referred to in paragraph (2)(a).
5.02(14)A determination or decision of the Minister under this section or under the regulations relating to this section is final and may not be questioned or reviewed in any court.
2011, c.57, s.1
Repealed
5.1Repealed: 1979, c.61, s.2
1977, c.44, s.3; 1979, c.61, s.2
Repealed
5.2Repealed: 1979, c.61, s.2
1977, c.44, s.3; 1979, c.61, s.2
Repealed
5.3Repealed: 1979, c.61, s.2
1977, c.44, s.3; 1979, c.61, s.2
Tax collection
6(1)Subject to subsections (2) and (4), the Minister shall collect
(a) taxes imposed under section 5, and
(i) if the tax is imposed by a municipality under paragraph 5(2)(a), the Minister shall collect the tax for and on behalf of the municipality unless the Minister is notified under subsection (2), or
(ii) if the tax is imposed by a rural community under paragraph 5(2)(a.1), the Minister shall collect the tax for and on behalf of the rural community unless the Minister is notified under subsection (4), and
(b) taxes owing to the Crown in right of the Province
(i) under section 194 of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973.
(ii) Repealed: 1997, c.42, s.7
6(2)A municipality may collect the tax imposed under paragraph 5(2)(a) and any penalties with respect to such tax in accordance with the regulations if it notifies the Minister on the date fixed under subsection 99(2) of the Local Governance Act in the year that is two complete calendar years before the first day of January of the year it wishes to collect such tax and penalties.
6(2.1)Where a municipality that collects tax and penalties under subsection (2) wishes to have the Minister collect such tax and penalties for and on behalf of the municipality, the municipality shall make a request to the Minister on the date fixed under subsection 99(2) of the Local Governance Act in the year that is two complete calendar years before the first day of January of the year it wishes to have the Minister collect such tax and penalties and upon the approval of the Minister, the Minister shall collect such tax and penalties for and on behalf of the municipality.
6(3)A municipality may collect the taxes owing to it under an assessment made previous to January 1, 1967, in an action for debt in any court of competent jurisdiction.
6(4)A rural community may collect the tax imposed under paragraph 5(2)(a.1) and any penalties with respect to such tax in accordance with the regulations if it notifies the Minister on the date fixed under subsection 99(2) of the Local Governance Act in the year that is two complete calendar years before the first day of January of the year it wishes to collect such tax and penalties.
6(5)Where a rural community that collects tax and penalties under subsection (4) wishes to have the Minister collect such tax and penalties for and on behalf of the rural community, the rural community shall make a request to the Minister on the date fixed under subsection 99(2) of the Local Governance Act in the year that is two complete calendar years before the first day of January of the year it wishes to have the Minister collect such tax and penalties, and upon the approval of the Minister, the Minister shall collect such tax and penalties for and on behalf of the rural community.
1966, c.151, s.6; 1967, c.61, s.2; 1969, c.67, s.1; 1990, c.S-5.1, s.81; 1996, c.46, s.4; 1997, c.42, s.7; 2005, c.7, s.72; 2017, c.20, s.152
Assessment and tax roll
7(1)Each year the Minister shall prepare and maintain a real property tax roll of all persons in whose names real property is assessed.
7(1.01)The real property tax roll shall contain the information prescribed by regulation.
7(1.02)The real property tax roll shall be open to public inspection in the form and manner that the Minister considers appropriate and may be available electronically.
7(1.03)The Minister may release information contained in the real property tax roll to any person or body that the Minister considers appropriate.
7(1.1)When an entry on the real property assessment list is made under section 22.1 of the Assessment Act, the Minister shall enter the name of the person, in whose name the real property is assessed, in the real property tax roll and mail to the person a real property tax notice and, for the purposes of this Act, the real property tax notice shall be deemed to be a real property tax notice under subsection (2).
7(2)On or before a date to be fixed by regulation, every year the Minister shall mail to each person listed in the real property tax roll a real property tax notice.
7(2.1)A real property tax notice shall be mailed to the last known address of the person in whose name real property is assessed and if it is returned undelivered and the Executive Director of Assessment under the Assessment Act or persons designated by the Director to act on his or her behalf cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property tax notice shall be deemed to be delivery of the notice.
7(2.2)When a real property tax notice is retained on file in the Regional Assessment Office under subsection (2.1) or where a real property assessment notice is retained on file in the Regional Assessment Office under subsection 21(1.1) of the Assessment Act, all outstanding taxes due and owing on the real property may be collected in accordance with this Act.
7(3)No real property tax notice or other notice underthis Act is irregular, incomplete or otherwise invalid and no exemption from taxation is conferred by reason of an error, omission or misdescription in a real property tax notice or other notice or by reason of the non-receipt of a real property tax notice or other notice by any person.
7(4)The Minister may correct a real property tax notice or other notice under this Act that is irregular, incomplete or otherwise invalid by reason of error, omission or misdescription and may reissue the real property tax notice or other notice, despite the fact that the time for issuance of the real property tax notice or other notice has expired, and a real property tax notice or other notice that is reissued is valid and effective for the purposes of this Act from the date on which the irregular, incomplete or otherwise invalid real property tax notice or other notice was mailed.
1966, c.151, s.7; 1973, c.91, s.1; 1978, c.45, s.2; 1979, c.61, s.3; 1982, c.56, s.5; 1983, c.76, s.1; 1986, c.68, s.2; 2014, c.17, s.1; 2019, c.11, s.3
Duty to pay taxes and penalties
8Each person in whose name real property is assessed shall pay the taxes on that real property and penalties payable under subsection 10(3).
1966, c.151, s.8; 1982, c.56, s.6; 1993, c.11, s.3
Penalties on municipal tax
8.1Where any penalties are payable under this Act with respect to the tax imposed by a municipality under paragraph 5(2)(a), such penalties are due and owing to that municipality.
1996, c.46, s.5
Penalties on rural community tax
8.11Where any penalties are payable under this Act with respect to the tax imposed by a rural community under paragraph 5(2)(a.1), such penalties are due and owing to that rural community.
2010, c.2, s.3
Collection of penalties by Minister
8.2Subject to subsections 6(2) and (4), the Minister shall collect any penalties payable under this Act and, where such penalties are payable with respect to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1), the Minister shall collect such penalties for and on behalf of the municipality or rural community, as the case may be.
1996, c.46, s.5; 2010, c.2, s.4
9The Minister shall collect the taxes described in paragraph 6(1)(b) in the manner prescribed by regulation and the powers given the Minister under this Act respecting the collection of taxes apply thereto.
1966, c.151, s.9; 1967, c.61, s.2A
Payment of taxes
10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the real property tax notice under subsection 7(2) is mailed despite that the assessment on which the tax is based may be referred to the Executive Director of Assessment under the Assessment Act or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of the assessment or taxes.
10(2)If an amended real property tax notice that is issued on or after January 1, 2004, or a real property tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and 20 dollars is allowed provided that those taxes are paid within 45 days after the mailing of the amended real property tax notice or the real property tax notice that is reissued.
10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.
10(3.1)Repealed: 1982, c.56, s.7
10(3.2)Repealed: 1982, c.56, s.7
10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.
10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 143 of the Local Governance Act and under section 8.2 of The Residential Tenancies Act, such amount shall be applied as follows:
(a) first, in payment of the following amounts in the following order:
(i) tax arrears and penalties, other than those pertaining to taxes imposed under paragraphs 5(2)(a) and (a.1);
(ii) the amount of payments referred to in subsection 5(13) and the interest referred to in subsection 5(15) that are due and unpaid;
(iii) the amounts referred to in section 143 of the Local Governance Act that are due to the Minister and unpaid; and
(iv) the residential tenancy administration fee and penalty referred to in section 8.2 of The Residential Tenancies Act that are due and unpaid;
(b) second, in payment of tax arrears and penalties that pertain to taxes imposed under paragraphs 5(2)(a) and (a.1) and collected by the Minister;
(c) third, in payment of the following amounts in the following order:
(i) taxes, other than taxes imposed under paragraphs 5(2)(a) and (a.1); and
(ii) the residential tenancy administration fee referred to in section 8.2 of The Residential Tenancies Act; and
(d) fourth, in payment of taxes imposed under paragraphs 5(2)(a) and (a.1) and collected by the Minister.
1966, c.151, s.10; 1968, c.49, s.2; 1971, c.60, s.1; 1975, c.52, s.2; 1977, c.44, s.4; 1978, c.45, s.3; 1979, c.61, s.4; 1982, c.56, s.7; 1986, c.68, s.3; 1993, c.11, s.4; 1996, c.46, s.6; 2004, c.28, s.1; 2007, c.54, s.2; 2010, c.2, s.5; 2012, c.27, s.1; 2017, c.20, s.152; 2019, c.11, s.3
Equalized payment plan
10.1(1)Despite section 10, a person in whose name real property is assessed who wishes to pay the amount of the taxes on the real property in 12 equal monthly payments and who meets the following criteria may, on a form provided by the Minister and in accordance with the regulations, apply to the Minister to be registered under the equalized payment plan:
(a) the person is entitled to a credit in respect of the real property or a portion of it under section 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2.1(3) and (7) of that Act;
(b) at the time of the application, the person does not owe any tax arrears on the real property for the year preceding the year for which registration is sought;
(c) the person is registered for direct withdrawal from a chequing account in a Canadian financial institution; and
(d) any other criteria prescribed by regulation.
10.1(2)The Minister shall determine that a person meets the criteria referred to in subsection (1) if the Minister is satisfied, based on any information the Minister considers relevant, that the person meets those criteria.
10.1(3)The monthly payments shall be withdrawn on the dates selected by the person referred to in subsection (1) unless that person is deregistered under subsection (6).
10.1(4)Despite subsections (1) and (3), if an application is received by the Minister after the real property tax notice for the real property has been mailed to the person referred to in subsection (1), the amount of the initial payment shall be the sum of the payments due before the application is processed.
10.1(5)The provisions in this Act and the regulations under this Act relating to penalties do not apply while the person referred to in subsection (1) is registered under the equalized payment plan.
10.1(6)The person referred to in subsection (1) shall be deregistered from the equalized payment plan if any of the following occurs:
(a) he or she no longer meets the criteria referred to in paragraph (1)(a);
(b) he or she fails to make two consecutive monthly payments;
(c) he or she applies to the Minister to be deregistered;
(d) he or she transfers the real property except in the circumstances prescribed by regulation; or
(e) any other circumstances prescribed by regulation.
10.1(7)On deregistration, the amount of taxes remaining unpaid under this section is due and payable immediately and the provisions in this Act and the regulations under this Act relating to penalties apply on the first day of the month following the month in which deregistration occurred.
10.1(8)A determination or decision of the Minister under this section is final and may not be questioned or reviewed in any court.
2012, c.43, s.3; 2019, c.11, s.3
Liens
11(1)Where taxes imposed under section 5, except under paragraphs 5(2)(a) and (a.1), are due and unpaid or taxes are owing to the Crown in right of the Province under section 194 of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, such taxes and penalties payable under this Act constitute a lien on the real property in respect of which such taxes are imposed or for which such taxes are owing and such lien has priority over every claim, lien, privilege or encumbrance, whenever created, of any person and does not require registration or filing to preserve it.
11(1.01)Where the amount of any payments under subsection 5(13) and any interest on that amount under subsection 5(15) are due and unpaid, such amount and interest constitute a lien on the real property in respect of which the payments are made, and such lien ranks equally with a lien under subsection (1) and does not require registration or filing to preserve it.
11(1.1)Where the tax imposed by a municipality under paragraph 5(2)(a) is due and unpaid, such tax and any penalties with respect to such tax payable under this Act constitute a lien in favour of the municipality on the real property in respect of which such tax is imposed or for which such tax is owing and such lien has priority over every claim, lien, except liens under subsections (1) and (1.01), privilege or encumbrance of any person and does not require registration or filing to preserve it.
11(1.2)Subsection (1.1) applies with the necessary modifications to the tax imposed by a rural community under paragraph 5(2)(a.1).
11(2)Each year after a date to be fixed by regulation any mortgagee, judgment creditor or other person having any lien, charge or encumbrance upon or against any real property to which are attached liens under subsections (1), (1.01), (1.1) and (1.2)
(a) may pay the amount of such liens;
(b) may add such amount to his mortgage, judgment or other security; and
(c) has the same rights and remedies for such amount as are contained in his security.
11(2.1)Each year after a date to be fixed by regulation, an owner of real property that has been assessed pursuant to subsection 14(7.3) of the Assessment Act and to which are attached liens under subsections (1), (1.01), (1.1) and (1.2),
(a) may pay the amount of the liens,
(b) may add such amount to rent payable under the lease, except that such amount, whether or not it is added to rent payable under the lease, shall be deemed to be payable within thirty days after the owner has notified the lessee of the payment of the amount, and
(c) has the same rights and remedies for such amount as are contained in the lease or are available at common law with respect to rent under the lease.
11(3)Where real property is sold under any order of foreclosure or 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 the liens imposed under subsections (1) and (1.01) constitutes a first charge on the proceeds of the sale, the amount of a lien imposed under subsection (1.1) or (1.2) constitutes a second charge on the proceeds of the sale and no deed, except a deed under section 14, is to be delivered until the liens are satisfied.
1966, c.151, s.11; 1968, c.49, s.3; 1982, c.56, s.8; 1990, c.S-5.1, s.81; 1993, c.11, s.5; 1996, c.46, s.7; 1997, c.42, s.7; 1998, c.16, s.2; 2000, c.20, s.3; 2010, c.2, s.6; 2014, c.17, s.2; 2017, c.20, s.152
Apportionment
11.1(1)Where real property, in respect of which taxes and penalties are owing under this Act, has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes and penalties upon such parts of the real property in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.
11.1(1.01)Where real property registered under the farm land identification program has been assessed under one assessment, upon the application by or on behalf of any person claiming to be the registered owner of the real property or any part of the real property, or of the Minister’s own accord, the Minister may, after giving notice to the person in whose name the real property is assessed, apportion the taxes that would have been payable if the real property had not been registered upon such parts of the real property in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister and such apportionment shall be final and conclusive for all purposes.
11.1(1.1)Where an apportionment is made under subsection (1) or (1.01), the Minister may apportion any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) upon the parts of the real property referred to in subsection (1) or (1.01) in proportion to their relative assessed values as determined from the real property assessment list under the Assessment Act at the date of the notice given by the Minister under subsection (1) or (1.01), and such apportionment shall be final and conclusive for all purposes.
11.1(2)Forthwith after an apportionment has been made under subsection (1), the Minister shall enter in the real property tax roll the amount of taxes and penalties apportioned to each part, and thereafter each part of the real property affected is liable only for the amount apportioned to that part.
11.1(2.1)Forthwith after an apportionment has been made under subsection (1.01), the Minister shall enter in the real property tax roll the amount of taxes apportioned to each part.
11.1(3)The taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien on the real property to which they are apportioned and such lien shall be deemed to be a lien constituted under subsection 11(1).
11.1(4)Notwithstanding subsection (3), where real property is located in a municipality, the taxes and penalties which are apportioned under subsection (1) and which remain unpaid constitute a lien in favour of the Province on the real property to which they are apportioned and a lien in favour of the municipality on the real property to which they are apportioned and such liens shall be deemed to be liens constituted under subsections 11(1) and (1.1), respectively.
11.1(4.1)Subsection (4) applies with the necessary modifications to real property located in a rural community.
11.1(5)The amount of the debt that is apportioned under subsection (1.1) and which remains unpaid constitutes a lien on the real property to which it is apportioned, and such lien shall be deemed to be a lien constituted under subsection 11(1.01).
1980, c.46, s.1; 1983, c.76, s.2; 1993, c.11, s.6; 1996, c.46, s.8; 1998, c.16, s.3; 2007, c.54, s.3; 2010, c.2, s.7; 2019, c.11, s.3
Tax sale proceedings
12(1)Repealed: 2010, c.2, s.8
12(1.001)Repealed: 2010, c.2, s.8
12(1.01)Repealed: 2010, c.2, s.8
12(1.02)The Minister shall not mail a notice under subsection (2) unless penalties have been added to the taxes imposed in the last real property tax notice mailed under subsection 7(2).
12(1.03)Repealed: 2010, c.2, s.8
12(1.04)Repealed: 2010, c.2, s.8
12(1.05)Repealed: 2010, c.2, s.8
12(1.06)Repealed: 2010, c.2, s.8
12(1.1)Where taxes or penalties on real property registered under the farm land identification program are due and unpaid two months after the sending of the notice under subsection (2), the Minister may at any time after that date, after consultation with the Minister of Agriculture, Aquaculture and Fisheries and in accordance with the regulations, cause the deregistration of the real property under the program.
12(1.2)Subsection 5(7) applies, with the necessary modifications, in respect of real property that ceases to be registered under the farm land identification program in accordance with subsection (1.1).
12(2)Subject to subsection (20), where taxes or penalties on real property are due and unpaid on the first day of January in the year following the year in which the taxes were imposed, the Minister shall, on or after that date, mail a notice to the following persons stating that the real property will be sold in accordance with the regulations:
(a) the person in whose name the real property is assessed; and
(b) the owner of the real property, if the real property was assessed under subsection 14(7.3) of the Assessment Act.
12(2.1)A notice mailed to a person under subsection (2) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.
12(2.2)Proof of the mailing of a notice under subsection (2) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was mailed and specifying the time, place and manner of the mailing of the notice.
12(2.3)A document that purports to be a certificate of the Minister under subsection (2.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in the notice without proof of the appointment, signature or authority of the Minister.
12(3)Subject to subsection (5), where taxes or penalties on real property are due and unpaid one month after the mailing of the notice under paragraph (2)(a) or (b), whichever is the later, the Minister shall, on or after the expiration of that month, serve
(a) the person in whose name the real property is assessed, and
(b) the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act,
with a notice stating that the real property will be sold and may at any time after the service of the notice or notices or after the posting and publication of an Expression of Interest Notice, as the case may be, institute proceedings to sell the real property in accordance with this Act and the regulations.
12(3.1)Service of a notice under subsection (3) shall be effected by
(a) personal service in accordance with the Rules of Court if the mailing address of the person in whose name the real property is assessed is in New Brunswick, or
(b) registered mail if the mailing address of the person in whose name the real property is assessed is outside New Brunswick.
12(3.2)A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.
12(3.3)Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.
12(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.
12(3.5)The Minister shall post an Expression of Interest Notice on the real property for four consecutive weeks and publish it in accordance with subsection (3.7) if the Minister is not able to serve a notice referred to in subsection (3) by personal service under paragraph (3.1)(a) for one of the following reasons:
(a) the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate; or
(b) the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted.
12(3.51)Despite subsection (3.5), the Minister is not required to post an Expression of Interest Notice on real property if, in the opinion of the Minister, posting on real property is not possible or practical because the real property is not easily accessible.
12(3.6)An Expression of Interest Notice shall contain the following information:
(a) a statement indicating that the Minister is interested in locating any of the following persons:
(i) the person in whose name the real property was last assessed;
(ii) the owner of the real property, if the real property was assessed under subsection 14(7.3) of the Assessment Act;
(iii) the executor or administrator of the owner of the real property; or
(iv) the attorney appointed by a power of attorney of the owner of the real property;
(b) the name of the person in whose name the real property was last assessed;
(c) the location and description of the real property as set out in the real property tax roll;
(d) the property account number by which the real property is identified on the real property tax roll; and
(e) the property identification number.
12(3.7)An Expression of Interest Notice shall be published
(a) at least once in each of two consecutive weeks in a newspaper having general circulation in the area where the real property is located,
(b) in one regular issue of The Royal Gazette, and
(c) for four consecutive weeks on the website of the Department of Finance and Treasury Board.
12(3.8)Proof of the posting of an Expression of Interest Notice under subsection (3.5) and the publication of an Expression of Interest Notice in accordance with subsection (3.7) of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.
12(3.9)A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.
12(4)No sale of real property is to be held under this Act unless
(a) notice for the sale is published in one regular issue of The Royal Gazette containing the following information:
(i) the time, date and place of sale;
(ii) the name of the person in whose name the real property was last assessed;
(iii) the name of the owner of the real property, if the real property was assessed under subsection 14(7.3) of the Assessment Act;
(iv) the location and description of the real property as set out in the real property tax roll; and
(v) the property account number by which the real property is identified on the real property tax roll; and
(b) all of the information referred to in subparagraphs (a)(i) to (v), or any portion of that information that is determined by the Minister, is published at least once in each of two consecutive weeks in a newspaper having general circulation in the area where the real property is located, if any.
12(4.001)The Minister may publish on the website of the Department of Finance and Treasury Board the information referred to in subparagraphs (4)(a)(i) to (v) or any portion of that information that is determined by the Minister.
12(4.002)The Minister may authorize the holding of a sale of real property under this Act at the location stated in the notice or through an electronic medium and set forth the conditions under which the sale may be held.
12(4.01)Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).
12(4.02)If an Expression of Interest Notice has been published, or posted and published, as the case may be, under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice published, or posted and published, as the case may be, under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).
12(4.1)Where notice has been given under subsection (4), the Minister may, at any time prior to the sale of the real property under subsection (3), postpone the sale, but the liens on the real property under subsections 11(1), (1.01), (1.1) and (1.2) shall not be discharged by such postponement.
12(4.2)Where a sale has been postponed under subsection (4.1), the Minister may at any time reinstitute proceedings to sell the real property by giving notice as required under subsection (4) and the sale may proceed in accordance with this Act and the regulations.
12(4.3)If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).
12(5)Where taxes and penalties mentioned in subsection (3) or, in respect of real property referred to in subsection (4.01), (4.02) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection, any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.
12(5.1)The Minister may enter into an agreement with any person to carry out on behalf of the Minister any proceedings in relation to the sale of real property under this section.
12(5.2)Subject to subsection (5.3), a person who has entered into an agreement under subsection (5.1) shall carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act and the regulations and this Act and the regulations apply with the necessary modifications to such proceedings.
12(5.3)Where there is a conflict between an agreement under subsection (5.1) and this Act and the regulations, this Act and the regulations prevail.
12(5.4)The Minister may terminate an agreement under subsection (5.1) if the person who entered into the agreement with the Minister does not carry out any proceedings in relation to the sale of real property under this section in accordance with the agreement, this Act or the regulations.
12(5.5)The Minister may publish, in a newspaper having general circulation in the area where the real property to be sold is located, a notice indicating that a person who has entered into an agreement under subsection (5.1) will be carrying out the sale of the real property and the notice may contain the name of the person in whose name the real property was last assessed, the name of the owner of the real property, if the real property was assessed pursuant to subsection 14(7.3) of the Assessment Act, and the location and description of the real property as set out in the real property tax roll.
12(5.6)A person who has entered into an agreement under subsection (5.1) shall not sell real property for less than the total of
(a) the costs associated with the tax sale proceedings;
(b) subject to subsection (20), all taxes and penalties due and unpaid,
(b.1) the amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid, and
(c) unpaid taxes imposed on the real property before January 1, 1967.
12(5.61)Subject to subsection (5.611), when real property under subsection (5.6) cannot be sold for a price that is equal to or more than the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c), the Minister may at any time reinstitute proceedings to sell the real property for an amount that is not less than 50% of the assessed value of the real property by giving notice as required under subsection (4), and the sale may proceed in accordance with this Act and regulations.
12(5.611)If the difference between the total of the costs referred to in paragraphs (5.6)(a), (b), (b.1) and (c) and 50% of the assessed value of the real property is equal to or more than $500,000, the Minister may only reinstitute proceedings under subsection (5.61) with the approval of the Lieutenant-Governor in Council.
12(5.62)When real property under subsection (5.61) is sold, the Minister may, after giving notice to the purchaser by registered mail and at any time before the deed or bill of sale has been registered under the Registry Act, by certificate under the Minister’s hand, set aside the sale if, in the opinion of the Minister, the real property was purchased by the owner of the real property or a person not at arm’s length to the owner of the real property.
12(5.63)When the Minister has determined that a tax sale ought to be set aside under subsection (5.62), section 14.1 applies with the necessary modifications.
12(5.64)Section 13 does not apply to real property sold under subsection (5.61).
12(5.7)The Minister is discharged of any responsibility and liability in respect of any matter relating to the sale of real property for which an agreement has been entered into under subsection (5.1).
12(6)When the real property is sold under this section, the Minister shall deliver to the purchaser a certificate in the form prescribed by regulation describing the real property and the sum for which it was sold.
12(7)The Minister shall maintain in his records a duplicate of the certificate mentioned in subsection (6) and any person may inspect the certificate during business hours.
12(8)Within thirty days of any sale under this section the Minister shall file a duplicate of the certificate mentioned in subsection (6) with the registrar of deeds of the county in which the real property lies.
12(9)On receipt of the certificate mentioned in subsection (6) the purchaser is the owner of the real property described therein so far as is necessary to enable him to protect the real property until the expiration of the redemption period under section 13, and may collect rents on the real property and use it but shall not commit waste.
12(10)The purchaser is not liable for damage done to the real property without his knowledge during the time the certificate is in force.
12(11)All money received as the proceeds of any sale of real property under this Act is to be disbursed in the following order or priority:
(a) first, in payment of the costs associated with the tax sale proceedings;
(b) second, in pro rata payment of all
(i) subject to subsection (20), tax arrears and penalties,
(ii) debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15), and
(iii) unpaid taxes imposed on the real property before January 1, 1967;
(c) third, tax arrears and penalties on other real property that are due and unpaid by the same person in whose name the real property is assessed;
(d) fourth, on application by a local government as defined in the Local Governance Act or a business improvement corporation as defined under the Business Improvement Areas Act to the Minister within 30 days of the sale of the real property,
(i) debt remaining unpaid for water and wastewater disposal services, and
(ii) outstanding business improvement levies imposed under the Business Improvement Areas Act; and
(e) fifth, to the person in whose name the real property is assessed.
12(12)Where, in relation to the disbursement of money under paragraph (11)(e), there are adverse claimants, the whereabouts of the person in whose name the real property is assessed is unknown or there is, in the opinion of the Minister, no person capable of giving and authorized to give a valid discharge, the Minister may, without an order, pay the money into The Court of King’s Bench of New Brunswick.
12(13)Where the Minister pays money into The Court of King’s Bench of New Brunswick under subsection (12), the Minister is discharged of the Minister’s responsibilities under paragraph (11)(e) and the money shall be dealt with as The Court of King’s Bench of New Brunswick may order on application by any person claiming an interest in the money.
12(14)Notwithstanding subsection (12), money received as the proceeds of any sale of real property under this Act that is required to be disbursed in accordance with paragraph (11)(e) but has not been so disbursed within two years after the date of the sale and has not been paid into The Court of King’s Bench of New Brunswick under subsection (12) shall, subject to subsections (15) and (16), be forfeited to the Crown in right of the Province.
12(15)In any case in which the money subject to forfeiture under subsection (14) exceeds the amount prescribed by regulation, that money shall not be forfeited to the Crown in right of the Province under that subsection unless notice of the intended forfeiture has been published
(a) at least once in a newspaper having general circulation in the area where the real property is located, and
(b) in one regular issue of The Royal Gazette.
12(16)If within thirty days after notice has been published under subsection (15) an application is made to the Minister by a person claiming an interest in money referred to in that notice, the Minister shall
(a) if satisfied that the person is entitled to the money, disburse the money to that person, or
(b) without an order, pay the money into The Court of King’s Bench of New Brunswick.
12(17)Before money referred to in a notice published under subsection (15) is
(a) forfeited under subsection (14),
(b) disbursed in accordance with paragraph (16)(a), or
(c) paid into The Court of King’s Bench of New Brunswick in accordance with paragraph (16)(b),
the Minister may deduct from that money the expenses incurred in respect of the publication of the notice.
12(17.1)Where the Minister pays money into The Court of King’s Bench of New Brunswick under paragraph (16)(b), the Minister is discharged of any and all liability in respect of that money and the money shall be dealt with as The Court of King’s Bench of New Brunswick may order on application by any person claiming an interest in the money.
12(18)Where money is forfeited to the Crown in right of the Province under subsection (14), the Minister is discharged of any and all liability in respect of that money.
12(19)No interest is payable on money paid to a person under paragraph (11)(c) or (16)(a) or paid into The Court of King’s Bench of New Brunswick under subsection (12) or paragraph (16)(b).
12(20)Subsection (2), paragraph (5.6)(b) and subparagraph (11)(b)(i) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under this section.
12(21)In subsections (3), (3.7), (4), (5.5) and (15), the meaning of publish or published includes all forms of publication, whether paper or electronic.
1966, c.151, s.12; 1969, c.67, s.2; 1972, c.60, s.2; 1980, c.46, s.2; 1982, c.56, s.9; 1983, c.76, s.3; 1986, c.68, s.4; 1987, c.51, s.1; 1989, c.35, s.2; 1990, c.52, s.1; 1993, c.11, s.7; 1994, c.43, s.1; 1996, c.25, s.31; 1996, c.46, s.9; 1998, c.16, s.4; 1999, c.34, s.1; 2000, c.26, s.257; 2000, c.20, s.3; 2004, c.28, s.2; 2007, c.10, s.83; 2010, c.2, s.8; 2010, c.31, s.117; 2014, c.17, s.3; 2017, c.63, s.51; 2019, c.2, s.126; 2019, c.11, s.3; 2019, c.29, s.135; 2022, c.42, s.1; 2023, c.17, s.231
Application of section 12 to municipal tax and penalties collected by a municipality
12.1(1)Section 12 does not apply to the tax imposed by a municipality under paragraph 5(2)(a) and any penalties with respect to such tax where the municipality collects such tax and penalties under subsection 6(2).
12.1(2)Notwithstanding subsection (1), a municipality referred to in subsection (1) may request the Minister to institute any proceeding under section 12 for and on behalf of the municipality and upon approval of the request by the Minister and payment of such fee as the Minister considers appropriate, the Minister shall institute such proceeding for and on behalf of the municipality in accordance with section 12.
1996, c.46, s.10
Section 12 not applicable to rural community tax and penalties collected by a rural community
12.2Section 12.1 applies with the necessary modifications to a rural community.
2010, c.2, s.9
Redemption
13(1)Where, within 30 days from the date of the sale under section 12, any person applies to the Minister for redemption of the real property sold under section 12, the Minister shall send a notice of the application to the purchaser by registered mail within ten days of its receipt.
13(1.1)A notice sent to a purchaser by registered mail under subsection (1) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.
13(1.2)Proof of the sending of a notice under subsection (1) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was sent and specifying the time, place and manner of the sending of the notice.
13(1.3)A document that purports to be a certificate of the Minister under subsection (1.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature, or authority of the Minister.
13(2)Within ten days of receipt of the notice under subsection (1), the purchaser shall certify to the Minister a statement of the following sums paid or received, as the case may be, during the period from the date of sale to the date of the certificate:
(a) all sums paid by the purchaser for insurance premiums to insure the purchaser’s interest in the real property, such interest to be the sum paid by the purchaser at the sale;
(b) all sums paid by the purchaser for repairs necessary to protect the integrity of the real property;
(c) subject to subsection (10), all sums paid by the purchaser toward taxes;
(d) all sums paid by the purchaser toward payment of the debt with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15);
(e) all sums paid by the purchaser for services necessary to protect the integrity of the real property; and
(f) all sums received by the purchaser as rents or other income from the real property.
13(3)Within ten days of receipt of the certificate under subsection (2), the Minister
(a) shall investigate the correctness of the sums certified therein,
(b) where in his opinion any sum certified is incorrect, after consultation with the purchaser, may alter such sum, and
(c) shall advise the applicant under subsection (1) of the sums certified under subsection (2) or altered under this subsection.
13(3.01)When the Minister determines that the sums referred to in paragraphs (2)(b) and (e) were not, in the Minister’s opinion, paid for repairs or services necessary to protect the integrity of the real property, the Minister may estimate those sums and the sums so estimated shall be deemed to be sums certified by the purchaser under subsection (2), and the Minister shall so advise the applicant.
13(3.1)Where a purchaser fails or refuses to certify to the Minister within the time prescribed the statement of sums required by subsection (2), the Minister may estimate those sums and the sums so estimated shall be deemed to be sums certified by the purchaser under subsection (2) and the Minister shall so advise the applicant.
13(3.2)Advice given to an applicant by mail by the Minister under subsection (3), (3.01) or (3.1), shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.
13(3.3)Proof of the sending of advice by mail under subsection (3), (3.01) or (3.1), may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was sent and specifying the time, place and manner of the sending of the notice.
13(3.4)A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.
13(4)When, within ten days of receipt of the advice under subsection (3), (3.01) or (3.1), the applicant under subsection (1) pays to the Minister the following, less the sums described under paragraph (2)(f) as contained in the advice under paragraph (3)(c) or subsection (3.01) or (3.1), the Minister shall issue a receipt to the applicant for the amounts as evidence of the redemption of the real property:
(a) the sum paid by the purchaser at the sale;
(b) 15 per cent of such sum;
(c) subject to subsection (10), any taxes and penalties remaining unpaid in respect of the real property;
(d) any of the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) in respect of the real property; and
(e) the sums described under paragraphs (2)(a), (b), (c), (d), (e) and (f) as contained in the advice under paragraph (3)(c) or subsection (3.01) or (3.1).
13(5)Where during the period from the date of sale to the date of the certificate under subsection (2) the purchaser is in occupation of the property or any portion thereof the Minister shall determine a reasonable amount to be charged to him as rent under paragraph (2)(e).
13(6)The Minister shall maintain in his records a duplicate of the receipt under subsection (4) with the duplicate certificate maintained under subsection 12(7).
13(7)The Minister shall file a duplicate of the receipt under subsection (4) with the registrar of deeds and the registrar shall note the fact of such filing on the duplicate certificate filed under subsection 12(8).
13(8)When the full amount of money under subsection (4) is delivered to the Minister and a receipt therefor is issued under subsection (4) the purchaser at the sale ceases to have any further rights to the real property.
13(9)With the exception of the amounts under paragraphs (4)(c) and (c.1), all money paid to the Minister under subsection (4) is to be paid to the purchaser at the sale when he delivers to the Minister all policies of insurance insuring his interest in the real property, properly assigned to the applicant.
13(10)Paragraphs (2)(c) and (4)(c) do not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under section 12.
1966, c.151, s.13; 1975, c.52, s.3; 1983, c.76, s.4; 1993, c.11, s.8; 1996, c.46, s.11; 1998, c.16, s.5; 1999, c.34, s.2; 2010, c.2, s.10; 2022, c.42, s.2
Delivery of deed to purchaser
14(1)Where the real property is not redeemed in accordance with section 13, the Minister shall
(a) collect from the purchaser an amount of money equal to the tax payable under the Real Property Transfer Tax Act,
(b) on behalf of the purchaser, tender for registration under the Registry Act, the deed to the property or the bill of sale, as the case may be, in the form prescribed by regulation, and
(c) deliver an exemplification or a certified copy of the deed or bill of sale referred to in paragraph (b) to the purchaser, his assigns or legal representatives together with particulars of the registration.
14(2)The deed or bill of sale is conclusive evidence that all provisions of this Act with respect to
(a) taxation on such real property for which such real property was sold, and
(b) the proceedings for the sale of the real property mentioned in the deed or bill of sale,
have been complied with and that every act necessary for the perfecting in law of such taxation and sale has been performed.
14(3)Subject to subsections (4) and (4.1) the deed or bill of sale vests in the grantee the fee simple absolute or absolute ownership to such real property freed of all claims, mortgages or other financial encumbrances, including all claims of dower, arising prior to the delivery of the deed or bill of sale.
14(4)Notwithstanding subsection (3), the liens constituted under subsections 11(1) and (1.01) continue to be a first charge on the real property with respect to taxes imposed in the year in which the sale is held and payments made under subsection 5(13) in the year in which the sale is held.
14(4.01)Despite subsection (3), the lien constituted under subsection 11(1.1) or (1.2), as the case may be, continues to be a second charge on the real property with respect to taxes imposed in the year in which the sale is held.
14(4.1)Nothing in subsection (3) affects a right-of-way or easement for the conveyance, transmission or transportation of water, oil, gas, electric power or telecommunication or for the disposal of sewage.
14(5)Nothing in subsection (3) affects a liability to pay taxes and interest under subsection 5(7).
14(6)Notwithstanding any provision of any other Act, where the real property sold under this Act is a mobile home, a bill of sale in relation to that mobile home may be registered in accordance with the Registry Act as if it were a deed in relation to real property.
1966, c.151, s.14; 1980, c.46, s.3; 1983, c.76, s.5; 1985, c.23, s.1; 1987, c.51, s.2; 1989, c.60, s.1; 1993, c.11, s.9; 1993, c.36, s.10; 1996, c.46, s.12; 1998, c.16, s.6; 2007, c.54, s.4; 2010, c.2, s.11; 2022, c.42, s.3
Irregularity in sale
14.1(1)Notwithstanding subsection 14(1), where, in the opinion of the Minister, a sale of real property under this Act ought to be set aside for error, irregularity or other cause, the Minister may, after giving notice to the purchaser by registered mail and at any time before the deed or bill of sale has been registered under the Registry Act, by certificate under his hand set aside the sale.
14.1(1.1)A notice sent to a purchaser by registered mail under subsection (1) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.
14.1(1.2)Proof of the sending of a notice by registered mail under subsection (1) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was sent and specifying the time, place and manner of the sending of the notice.
14.1(1.3)A document that purports to be a certificate of the Minister under subsection (1.2) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature, or authority of the Minister.
14.1(1.4)Notwithstanding section 12, where the Minister has determined under subsection (1) that a tax sale ought to be set aside, all proceedings with respect to the sale shall be suspended pending the setting aside of the sale.
14.1(2)Upon the filing of the certificate signed under subsection (1) with the registrar of deeds of the county in which the real property lies, such real property shall revert to the owner of the real property at the time of the sale, his heirs, successors or assigns, subject to any claims and encumbrances whatsoever, including all claims of dower, existing at the time of the sale and still outstanding.
14.1(3)Within ten days after receipt of the notice given under subsection (1), the purchaser shall certify to the Minister a statement of the following sums paid or received, as the case may be, during the period from the date of the sale to the date of the request by the Minister:
(a) all sums paid by the purchaser for insurance premiums to insure the purchaser’s interest in the real property, such interest to be the sum paid by the purchaser at the sale;
(b) all sums paid by the purchaser for repairs necessary to protect the integrity of the real property;
(c) subject to subsection (3.1), all sums paid by the purchaser toward taxes;
(d) all sums paid by the purchaser toward payment of the debt with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15);
(e) all sums paid by the purchaser for services necessary to protect the integrity of the real property; and
(f) all sums received by the purchaser as rents or other income from the property.
14.1(3.1)Paragraph (3)(c) does not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under section 12.
14.1(4)Within ten days of the receipt of the certified statement requested under subsection (3) the Minister
(a) shall investigate the correctness of the sums certified therein,
(b) where in his opinion any sum certified is incorrect, after consultation with the purchaser, may alter such sum,
(c) where during the period from the date of the sale to the date of the request by the Minister under subsection (3) the purchaser was in occupation of the property or any portion thereof, shall determine a reasonable amount to be charged to the purchaser as rent, and
(d) shall pay to the purchaser the sum paid by the purchaser at the sale together with the total of the amounts certified under paragraphs (3)(a) to (3)(d), as altered under paragraph (b), less the amount certified under paragraph (3)(e), as altered under paragraph (b), and less the amount determined under paragraph (c).
14.1(4.1)Where the purchaser fails or refuses to certify to the Minister within the time prescribed the statement of sums required by subsection (3), the Minister may estimate those sums and the sums so estimated shall be deemed to be sums certified by the purchaser under subsection (3).
1980, c.46, s.4; 1983, c.76, s.6; 1987, c.51, s.3; 1989, c.60, s.2; 1993, c.36, s.10; 1996, c.46, s.13; 1998, c.16, s.7; 2010, c.2, s.12; 2022, c.42, s.4
Idem
15When real property is sold under this Act and the sale is set aside for error, irregularity or other cause, the liens on such real property under subsections 11(1), (1.01), (1.1) and (1.2) are not discharged and the real property may again be sold as provided in this Act.
1966, c.151, s.15; 1996, c.46, s.14; 1998, c.16, s.8; 2010, c.2, s.13
Purchase by Minister at tax sale
16(1)Where a sale is held under section 12, the Minister may purchase the real property at such sale if:
(a) he bids no more than the total of
(i) the costs associated with the tax sale proceedings,
(ii) subject to subsection (3), all tax arrears on the real property and penalties payable under subsection 10(3), and
(ii.1) the debt remaining unpaid with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15), and
(iii) Repealed: 1982, c.56, s.10
(b) no other equal or higher bid is made.
16(2)Where the Minister is the purchaser at the sale, the procedure to be followed is the same as provided under this Act where any other person is the purchaser.
16(3)Subparagraph (1)(a)(ii) does not apply to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes unless the Minister approved a request by the municipality or rural community under section 12.1 or 12.2, as the case may be, before a tax sale proceeding was instituted under section 12.
1966, c.151, s.16; 1982, c.56, s.10; 1993, c.11, s.10; 1996, c.46, s.15; 1998, c.16, s.9; 2010, c.2, s.14
Repealed
17Repealed: 1982, c.56, s.11
1966, c.151, s.17; 1979, c.61, s.5; 1980, c.32, s.33; 1982, c.56, s.11
Repealed
18Repealed: 1982, c.56, s.12
1966, c.151, s.18; 1982, c.56, s.12
Issuance of tax certificate by Minister
19(1)Upon payment of the fee prescribed by regulation, the Minister shall issue a certificate showing
(a) at the date of the certificate, the total of
(i) the taxes and penalties upon real property owing to the Province,
(ii) the taxes and penalties upon real property owing to a municipality if the Minister collects them for and on behalf of the municipality, and
(iii) the taxes and penalties upon real property owing to a rural community if the Minister collects them for and on behalf of the rural community, and
(b) whether, within thirty days prior to the date of the certificate, a sale under section 12 has been held.
19(1.1)The Minister may issue a certificate under subsection (1) by sending a facsimile of the certificate by telephone transmission.
19(1.2)A facsimile referred to in subsection (1.1) is valid for all purposes.
19(1.3)A person may request a certificate referred to in subsection (1) by using the computer program or other electronic means of the Province and the Minister may issue the certificate using the computer program or other electronic means.
19(1.4)A certificate issued by the Minister using the computer program or other electronic means of the Province is valid for all purposes.
19(2)The signature of the Minister on a certificate issued under subsection (1) may be printed, stamped or otherwise mechanically reproduced.
19(3)A document that purports to be a certificate or a facsimile of a certificate of the Minister under this section may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.
1966, c.151, s.19; 1982, c.56, s.13; 1994, c.43, s.2; 1994, c.71, s.1; 1996, c.46, s.16; 2004, c.28, s.3; 2010, c.2, s.15
Issuance of tax certificate by a municipality that collects tax and penalties under subsection 6(2)
19.1(1)Where a municipality collects tax and penalties under subsection 6(2), the clerk of the municipality or any person designated by the clerk shall issue to any person who pays the fee referred to in subsection 19(1), a certificate showing
(a) at the date of the certificate the tax and penalties upon real property owing to the municipality, and
(b) where the Minister approved a request by the municipality under subsection 12.1(2), whether, within thirty days before the date of the certificate, a sale under section 12 has been held.
19.1(2)A document that purports to be a certificate under this section may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it.
1996, c.46, s.17
Issuance of tax certificate by a rural community that collects tax and penalties under subsection 6(4)
19.2Section 19.1 applies with the necessary modifications to a rural community.
2010, c.2, s.16
Insurance policy
20(1)Except where a policy of insurance has been effected and is maintained by a mortgagee solely for the mortgagee’s own protection or where the Minister has notified the insurer under subsection (5.1) or subsection (6), the sum of all taxes and penalties due to the Province in respect of real property and any debt due to the Province with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15) in respect of real property is a first charge upon any money payable under a policy of insurance on improvements on such real property and, where the real property is located in a municipality and the Minister collects the tax imposed by the municipality under paragraph 5(2)(a) and any penalties with respect to such tax for and on behalf of the municipality, all tax and penalties due to the municipality in respect of the real property are a second charge upon any money payable under a policy of insurance on improvements on such real property.
20(1.1)For the purposes of subsection (1), if real property is located in a rural community, the references to “municipality” and “paragraph 5(2)(a)” in subsection (1) shall be read as references to “rural community” and “paragraph 5(2)(a.1)”, respectively.
20(1.2)Subsections (1) and (1.1) do not apply to any amount of taxes and interest referred to in section 5.02 if the Minister considers it appropriate.
20(2)Where real property is damaged or destroyed to the extent of the amount set in accordance with the regulations or more than such amount and an insurer has received formal proof of loss under a policy of insurance covering such property, the insurer shall, within forty-eight hours after receipt of such proof of loss, notify the Minister of such loss by sending a notice by prepaid registered mail or a facsimile of the notice by telephone transmission.
20(3)Within ten days after being notified under subsection (2), the Minister shall notify the insurer of the total taxes and penalties and the amount of the debt referred to in subsection (1) on the real property affected by the loss by sending a notice by registered mail or a facsimile of the notice by telephone transmission.
20(4)Upon notification under subsection (3), the insurer shall pay to the Minister the full amount of the taxes and penalties and the amount of the debt referred to in subsection (1) on real property subject to the rights of any mortgagee under subsection (1), but if the amount the insurer is liable to pay under the policy is insufficient to pay those amounts, the insurer shall pay to the Minister the full amount for which the insurer is liable under the policy.
20(5)Nothing in subsection (4) shall be construed to increase the amount payable under a policy of insurance and the payment of the taxes and penalties and the amount of the debt referred to in subsection (1) by the insurer shall reduce the amount payable under the policy to the insured or his assignee.
20(5.1)Notwithstanding subsections (3) to (5), the Minister may notify the insurer that the insurer is not liable to pay the taxes and the amount of the debt referred to in subsection (1) if
(a) there are no tax arrears on the real property with respect to the taxes referred to in subsection (1),
(a.1) there is no unpaid debt with respect to the amount of the payments under subsection 5(13) and any interest on that amount payable under subsection 5(15),
(b) the notice under subsection (2) is received by the Minister on a date when a discount would be allowed if the taxes referred to in subsection (1) were paid on that date, and
(c) the person in whose name the real property is assessed is registered under section 10.1.
20(6)Notwithstanding subsections (3) to (5), where real property is damaged or destroyed as a result of an event for which the Government of the Province or the Government of Canada has declared a state of emergency and the extent of the damage or destruction to the real property is ten thousand dollars or more, the Minister may notify the insurer that the insurer is not liable to pay the taxes and penalties and the amount of the debt referred to in subsection (1).
1966, c.151, s.20; 1967, c.61, s.3, 4, 5; 1993, c.11, s.11; 1994, c.43, s.3, 4; 1994, c.71, s.2; 1996, c.46, s.18; 1998, c.16, s.10; 2010, c.2, s.17; 2011, c.57, s.2; 2012, c.43, s.3
Payment by insurer to a municipality that collects tax and penalties under subsection 6(2)
20.1(1)Except where a policy of insurance has been effected and is maintained by a mortgagee solely for the mortgagee’s own protection or where the insurer has been notified under subsection (6) or subsection (7), all tax and penalties due to a municipality that collects tax and penalties under subsection 6(2), in respect of real property in that municipality, are a second charge upon any money payable under a policy of insurance on improvements on such real property.
20.1(1.1)Subsection (1) does not apply to any amount of taxes and interest referred to in section 5.02.
20.1(2)Where real property is damaged or destroyed to the extent of the amount set for the purposes of subsection 20(2) or more than such amount and an insurer has received formal proof of loss under a policy of insurance covering such property, the insurer shall, within forty-eight hours after receipt of such proof of loss, notify the municipality referred to in subsection (1) of such loss by sending a notice by prepaid registered mail or a facsimile of the notice by telephone transmission.
20.1(3)Within ten days after being notified under subsection (2), the municipality shall notify the insurer of the total tax and penalties referred to in subsection (1) on the real property affected by the loss by sending a notice by registered mail or a facsimile of the notice by telephone transmission.
20.1(4)Upon notification under subsection (3), the insurer shall pay to the municipality the full amount of the tax and penalties referred to in subsection (1) on real property subject to the rights of any mortgagee under subsection (1), but if the amount the insurer is liable to pay under the policy is insufficient to pay the full amount of the tax and penalties referred to in subsection (1), the insurer shall pay to the municipality the full amount for which the insurer is liable under the policy.
20.1(5)Nothing in subsection (4) shall be construed to increase the amount payable under a policy of insurance and the payment of the tax and penalties by the insurer shall reduce the amount payable under the policy to the insured or the insured’s assignee.
20.1(6)Notwithstanding subsections (3) to (5), the municipality may notify the insurer that the insurer is not liable to pay the tax referred to in subsection (1) if
(a) there are no tax arrears on the real property with respect to the tax referred to in subsection (1),
(b) the notice under subsection (2) is received by the municipality on a date when a discount would be allowed if the tax referred to in subsection (1) was paid on that date, and
(c) the person in whose name the real property is assessed is registered under section 10.1.
20.1(7)Notwithstanding subsections (3) to (5), where real property is damaged or destroyed as a result of an event for which the Government of the Province or the Government of Canada has declared a state of emergency and the extent of the damage or destruction to the real property is ten thousand dollars or more, the municipality may notify the insurer that the insurer is not liable to pay the tax and penalties referred to in subsection (1).
1996, c.46, s.19; 2011, c.57, s.3; 2012, c.43, s.3
Payment by insurer to a rural community that collects tax and penalties under subsection 6(4)
20.2Section 20.1 applies with the necessary modifications to real property located in a rural community that collects tax and penalties under subsection 6(4).
2010, c.2, s.18
Adjustment in taxes
21(1)Where real property is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and is due and payable in that year, including rebate of such taxes prepaid under this Act, are to be made in accordance with the regulations.
21(1.01)Where real property registered under the farm land identification program is damaged or destroyed, adjustments in the amount of tax which is imposed in the year in which the damage or destruction occurs and which would be due and payable in that year but for subsections 5(6) and (11), are to be made in accordance with the regulations.
21(1.1)Where a mobile home is removed from the Province, an adjustment in the taxes imposed in the year in which the mobile home is removed which are due and payable may be made in accordance with the regulations or where the taxes or a part of the taxes is paid, a rebate of such payment may be made in accordance with the regulations.
21(2)Repealed: 1982, c.56, s.14
21(3)Where an appeal against assessment has been instituted under the Assessment Act, the taxes due and payable under this Act remain due and payable as if no appeal had been made but where as a result of such appeal a reduction in assessment is made, a rebate of an amount of tax to be calculated on the basis of the reduction in assessment together with interest at the rate in accordance with the regulations on the amount of rebate shall be made to the person in whose name the real property is assessed.
21(4)Where an application with respect to a credit has been made under section 6 of the Residential Property Tax Relief Act, the taxes due and payable under this Act remain due and payable as if no application had been made but where as a result of such application a credit is allowed or the amount of a credit is increased, a rebate of an amount of tax to be calculated on the basis of the amount of the credit together with interest at the rate in accordance with the regulations on the amount of rebate shall be made to the person in whose name the real property is assessed.
1966, c.151, s.21; 1982, c.56, s.14; 1986, c.68, s.5; 1989, c.35, s.3; 1993, c.11, s.12; 1998, c.16, s.11
Tax adjustments and rebate of municipal tax
21.1(1)Where the Minister collects the tax imposed by a municipality under paragraph 5(2)(a) for and on behalf of the municipality, section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with respect to the tax imposed by the municipality.
21.1(2)Where a municipality collects tax and penalties under subsection 6(2), section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with the necessary modifications with respect to the tax imposed by the municipality under paragraph 5(2)(a).
1996, c.46, s.20
Tax adjustments and rebate of rural community tax
21.2Section 21.1 applies with the necessary modifications to a rural community.
2010, c.2, s.19
Payment of collected tax to Consolidated Fund
22Subject to subsections 6(2) and (4), all money collected under this Act is to be deposited to the credit of the Consolidated Fund.
1966, c.151, s.22; 2010, c.2, s.20
Limitation on municipality and rural community
23(1)Notwithstanding the provisions of any public or private Act, no municipality or rural community shall impose or collect any tax not provided for in this Act.
23(2)Repealed: 2016, c.38, s.7
1966, c.151, s.24; 2005, c.T-0.2, s.9; 2010, c.2, s.21; 2016, c.38, s.7
Evidence
24A copy of a real property tax notice or any other notice under this Act or of an entry in a real property tax roll duly certified by the Minister or a person designated by the Minister to have been compared by that person with the original and to be a true copy of the original is, without proof of the person’s official character, handwriting or designation by the Minister, evidence in all courts of the real property tax notice or other notice or entry.
1966, c.151, s.25; 1983, c.76, s.7; 1986, c.68, s.6; 2019, c.11, s.3
Offences and penalty
25A person who violates or fails to comply with section 8 or subsection 20(2) or (4), 20.1(2) or (4), subsection 20.1(2) or (4) as adopted by section 20.2, or 23(1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
1966, c.151, s.26; 1990, c.61, s.120; 1996, c.46, s.21; 2005, c.T-0.2, s.9; 2010, c.2, s.22
Regulations
26(1)The Lieutenant-Governor in Council may make regulations to give effect to this Act and, without restricting the generality of the foregoing, may make regulations
(a) respecting the manner in which a municipality may collect tax and penalties under subsection 6(2);
(a.01) respecting the manner in which a rural community may collect tax and penalties under subsection 6(4);
(a.1) prescribing information to be contained in the real property tax roll;
(a.2) Repealed: 2014, c.17, s.4
(b) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(b.1) for the purposes of section 5.01, respecting the calculation of the value of new construction in municipalities, local service districts, rural communities and business improvement areas;
(b.2) respecting the application for the purposes of subsection 5.02(2);
(b.3) prescribing criteria for the purposes of paragraph 5.02(2)(d);
(b.4) prescribing the circumstances for the purposes of subsection 5.02(4);
(b.5) determining the base year or authorizing the Minister to determine the base year for the purposes of subsection 5.02(6);
(b.6) prescribing the date for the purposes of subsection 5.02(8);
(b.7) respecting the rate of interest for the purposes of subsection 5.02(8) which may vary depending on the total family income prescribed in the regulation and authorizing the Minister to examine the total family income at any time for the purposes of determining the applicable rate of interest;
(b.8) respecting the application for the purposes of subsection 5.02(9);
(b.81) prescribing the circumstances for the purposes of subsection 5.02(11);
(b.9) respecting the application for the purposes of subsection 5.02(13);
(c) fixing such dates as are required under this Act;
(c.1) respecting the establishment of a farm land identification program;
(c.11) respecting the appointment of a Registrar for the farm land identification program and the termination of the appointment;
(c.12) respecting the duties and powers of the Registrar of the farm land identification program;
(c.13) respecting the term of office of the Registrar of the farm land identification program;
(c.14) respecting appeals, including the designation of an appeal body, the grounds for appealing a decision and the grounds on which an appeal may be dismissed;
(c.2) prescribing the terms and conditions under which real property may be registered pursuant to the farm land identification program;
(c.21) respecting the circumstances under which a portion of real property registered under the farm land identification program may cease to be registered under the program for the purposes of subsection 5(9);
(c.22) respecting the determination of the amounts referred to in subsections 5(7.1), (8.1) and (9.1);
(c.3) respecting, for the purposes of subsection 12(1.1), the deregistration of real property registered under the farm land identification program;
(c.4) respecting eligibility requirements for changing status for the purposes of the farm land identification program;
(c.5) respecting allowable uses for real property with changing status for the purposes of the farm land identification program;
(c.6) for the purposes of the farm land identification program, respecting criteria for determining whether real property is capable for use for agricultural purposes;
(c.7) respecting transitional provisions for real property registered under the farm land identification program for the 1997 taxation year, including without limiting the generality of the foregoing, the terms and conditions under which such real property may continue to be registered in the program, deregistration of such real property, eligibility requirements for changing status for such real property, allowable uses for such real property with changing status, appeals for such real property;
(d) respecting the manner in which the Minister is to collect taxes under section 9;
(e) Repealed: 2004, c.28, s.4
(e.1) respecting penalties for the purposes of subsection 10(3) which penalties are to be determined by applying a rate prescribed in the regulation to the amount of unpaid taxes or penalties or both outstanding from time to time;
(f) respecting prepayment and instalment payment of taxes under subsection 10(4);
(f.1) respecting the payment of interest on taxes prepaid and on overpayments of taxes;
(f.2) respecting the application for the purposes of subsection 10.1(1);
(f.3) prescribing the criteria for the purposes of paragraph 10.1(1)(d);
(f.4) prescribing the circumstances for the purposes of paragraph 10.1(6)(d);
(f.5) prescribing the circumstances for the purposes of paragraph 10.1(6)(e);
(g) prescribing the procedure by which real property is to be sold under section 12;
(g.01) prescribing an amount of money for the purposes of subsection 12(15);
(g.1) respecting the payment to a purchaser of reasonable expenses incurred by him in relation to a tax sale which is set aside under subsection 12(5.61) and section 14.1;
(g.2) respecting the payment of interest on money paid by a purchaser in relation to a tax sale which is set aside under subsection 12(5.61) and section 14.1;
(g.3) defining a word or expression used in this Act but not defined herein;
(h) respecting the fees and costs to be allowed under this Act;
(i) prescribing the manner in which goods or chattels distrained under this Act may be sold;
(i.1) respecting the amount for the purposes of subsection 20(2);
(j) respecting adjustments and rebates under subsection 21(1) or (1.1);
(j.01) respecting adjustments under subsection 21(1.01);
(j.02) respecting the rate of interest for the purposes of subsection 21(3);
(j.03) respecting the rate of interest for the purposes of subsection 21(4);
(j.1) respecting the release of tax information under this Act including the fees to be charged for the release of such information; and
(k) generally for the better administration of this Act.
26(2)Regulations made under paragraphs (1)(b.2) to (b.9) and (g.3) may be made retroactive to January 1, 2012, or to any date after that date.
26(3)Regulations made under paragraphs (1)(f.2) to (f.5) may be made retroactive to January 1, 2013, or to any date after that date.
1966, c.151, s.27; 1978, c.45, s.4; 1979, c.61, s.6; 1980, c.46, s.5; 1983, c.76, s.8; 1986, c.68, s.7; 1989, c.35, s.4; 1990, c.52, s.2; 1991, c.27, s.37; 1993, c.11, s.13; 1996, c.46, s.22; 1997, c.30, s.2; 2004, c.28, s.4; 2007, c.54, s.5; 2009, c.15, s.4; 2010, c.2, s.23; 2011, c.57, s.4; 2012, c.43, s.3; 2014, c.17, s.4; 2016, c.28, s.6; 2019, c.11, s.3; 2022, c.42, s.5
N.B. This Act is consolidated to January 1, 2024.