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.

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.