Acts and Regulations

R-2 - Real Property Tax Act

Section 13
Disposition versions

Full text
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
Redemption
13(1)Where, within ninety 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 thirty days of receipt of the notice under subsection (1), the purchaser shall certify to the Minister a statement of
(a) all sums paid by him for insurance premiums to insure his interest in the real property, such interest to be the sum paid by him at the sale,
(b) all sums paid by him for necessary repairs to the real property,
(c) subject to subsection (10), all sums paid by the purchaser toward taxes,
(c.1) 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),
(d) all sums paid by him for necessary services to the real property, and
(e) all sums received by him as rents or other income from the property,
during the period from the date of sale to the date of the certificate.
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(3.1)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) 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) 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)Where within one month of receipt of the advice under subsection (3) or (3.1) the applicant under subsection (1) pays to the Minister
(a) the sum paid by the purchaser at the sale,
(b) fifteen per cent of such sum,
(c) subject to subsection (10), any taxes and penalties remaining unpaid in respect of such real property,
(c.1) 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 such real property, and
(d) the sums described under paragraphs (2)(a), (b), (c), (c.1) and (d) as contained in the advice under paragraph (3)(c) or subsection (3.1),
less the sums described under paragraph (2)(e) as contained in the advice under paragraph (3)(c) or subsection (3.1), the Minister shall issue a receipt to the applicant for such amounts as evidence of the redemption of the real property.
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
Application for redemption and notice to purchaser
13(1)Where, within ninety 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.
Receipt of notice
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.
Proof of notice
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.
Certificate as evidence
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.
Duty of purchaser respecting application
13(2)Within thirty days of receipt of the notice under subsection (1), the purchaser shall certify to the Minister a statement of
(a) all sums paid by him for insurance premiums to insure his interest in the real property, such interest to be the sum paid by him at the sale,
(b) all sums paid by him for necessary repairs to the real property,
(c) subject to subsection (10), all sums paid by the purchaser toward taxes,
(c.1) 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),
(d) all sums paid by him for necessary services to the real property, and
(e) all sums received by him as rents or other income from the property,
during the period from the date of sale to the date of the certificate.
Duty of Minister respecting application
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.
Estimation by Minister
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.
Receipt of advice
13(3.2)Advice given to an applicant by mail by the Minister under subsection (3) 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.
Proof of advice
13(3.3)Proof of the sending of advice by mail under subsection (3) 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.
Certificate as evidence
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.
Receipt of Minister respecting redemption
13(4)Where within one month of receipt of the advice under subsection (3) or (3.1) the applicant under subsection (1) pays to the Minister
(a) the sum paid by the purchaser at the sale,
(b) fifteen per cent of such sum,
(c) subject to subsection (10), any taxes and penalties remaining unpaid in respect of such real property,
(c.1) 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 such real property, and
(d) the sums described under paragraphs (2)(a), (b), (c), (c.1) and (d) as contained in the advice under paragraph (3)(c) or subsection (3.1),
less the sums described under paragraph (2)(e) as contained in the advice under paragraph (3)(c) or subsection (3.1), the Minister shall issue a receipt to the applicant for such amounts as evidence of the redemption of the real property.
Rental of purchaser
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).
Duplicate of receipt
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).
Filing of duplicate of receipt
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).
Cessation of rights of purchaser
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.
Payment to purchaser on redemption
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.
Exception where tax imposed and collected by municipality or rural community
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
Application for redemption and notice to purchaser
13(1)Where, within ninety 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.
Receipt of notice
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.
Proof of notice
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.
Certificate as evidence
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.
Duty of purchaser respecting application
13(2)Within thirty days of receipt of the notice under subsection (1), the purchaser shall certify to the Minister a statement of
(a) all sums paid by him for insurance premiums to insure his interest in the real property, such interest to be the sum paid by him at the sale,
(b) all sums paid by him for necessary repairs to the real property,
(c) all sums paid by him toward taxes, other than the tax imposed by a municipality under paragraph 5(2)(a) where the Minister did not approve a request by the municipality under subsection 12.1(2) before any proceeding was instituted under section 12,
(c.1) 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),
(d) all sums paid by him for necessary services to the real property, and
(e) all sums received by him as rents or other income from the property,
during the period from the date of sale to the date of the certificate.
Duty of Minister respecting application
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.
Estimation by Minister
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.
Receipt of advice
13(3.2)Advice given to an applicant by mail by the Minister under subsection (3) 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.
Proof of advice
13(3.3)Proof of the sending of advice by mail under subsection (3) 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.
Certificate as evidence
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.
Receipt of Minister respecting redemption
13(4)Where within one month of receipt of the advice under subsection (3) or (3.1) the applicant under subsection (1) pays to the Minister
(a) the sum paid by the purchaser at the sale,
(b) fifteen per cent of such sum,
(c) any taxes and penalties remaining unpaid in respect of such real property, other than the tax and penalties that a municipality collects under subsection 6(2) where the Minister did not approve a request by the municipality under subsection 12.1(2) before any proceeding was instituted under section 12,
(c.1) 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 such real property, and
(d) the sums described under paragraphs (2)(a), (b), (c), (c.1) and (d) as contained in the advice under paragraph (3)(c) or subsection (3.1),
less the sums described under paragraph (2)(e) as contained in the advice under paragraph (3)(c) or subsection (3.1), the Minister shall issue a receipt to the applicant for such amounts as evidence of the redemption of the real property.
Rental of purchaser
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).
Duplicate of receipt
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).
Filing of duplicate of receipt
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).
Cessation of rights of purchaser
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.
Payment to purchaser on redemption
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.
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