Acts and Regulations

R-2 - Real Property Tax Act

Section 10.1
Disposition versions

Full text
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10.1(3)The monthly payments shall be withdrawn on the dates selected by the person referred to in subsection (1) unless that person is deregistered under subsection (6).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
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 assessment and 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
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 assessment and 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