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

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).

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

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).

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

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).

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(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

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).

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(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

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).