Acts and Regulations

R-2 - Real Property Tax Act

Section 14.1
Disposition versions

Full text
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
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 thirty days after receipt of the notice given 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 (3.1), 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 the sale to the date of the request by the Minister.
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
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 thirty days after receipt of the notice given 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 (3.1), 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 the sale to the date of the request by the Minister.
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
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 thirty days after receipt of the notice given 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 the sale to the date of the request by the Minister.
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