Regulations
26(1)The Lieutenant-Governor in Council may make regulations to give effect to this Act and, without restricting the generality of the foregoing, may make regulations
(a)
respecting the manner in which a municipality may collect tax and penalties under subsection 6(2);
(a.01)
respecting the manner in which a rural community may collect tax and penalties under subsection 6(4);
(a.1)
prescribing information to be contained in the real property tax roll;
(a.2)
Repealed: 2014, c.17, s.4
(b)
generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(b.1)
for the purposes of section 5.01, respecting the calculation of the value of new construction in municipalities, local service districts, rural communities and business improvement areas;
(b.2)
respecting the application for the purposes of subsection 5.02(2);
(b.3)
prescribing criteria for the purposes of paragraph 5.02(2)(
d);
(b.4)
prescribing the circumstances for the purposes of subsection 5.02(4);
(b.5)
determining the base year or authorizing the Minister to determine the base year for the purposes of subsection 5.02(6);
(b.6)
prescribing the date for the purposes of subsection 5.02(8);
(b.7)
respecting the rate of interest for the purposes of subsection 5.02(8) which may vary depending on the total family income prescribed in the regulation and authorizing the Minister to examine the total family income at any time for the purposes of determining the applicable rate of interest;
(b.8)
respecting the application for the purposes of subsection 5.02(9);
(b.81)
prescribing the circumstances for the purposes of subsection 5.02(11);
(b.9)
respecting the application for the purposes of subsection 5.02(13);
(c)
fixing such dates as are required under this Act;
(c.1)
respecting the establishment of a farm land identification program;
(c.11)
respecting the appointment of a Registrar for the farm land identification program and the termination of the appointment;
(c.12)
respecting the duties and powers of the Registrar of the farm land identification program;
(c.13)
respecting the term of office of the Registrar of the farm land identification program;
(c.14)
respecting appeals, including the designation of an appeal body, the grounds for appealing a decision and the grounds on which an appeal may be dismissed;
(c.2)
prescribing the terms and conditions under which real property may be registered pursuant to the farm land identification program;
(c.21)
respecting the circumstances under which a portion of real property registered under the farm land identification program may cease to be registered under the program for the purposes of subsection 5(9);
(c.22)
respecting the determination of the amounts referred to in subsections 5(7.1), (8.1) and (9.1);
(c.3)
respecting, for the purposes of subsection 12(1.1), the deregistration of real property registered under the farm land identification program;
(c.4)
respecting eligibility requirements for changing status for the purposes of the farm land identification program;
(c.5)
respecting allowable uses for real property with changing status for the purposes of the farm land identification program;
(c.6)
for the purposes of the farm land identification program, respecting criteria for determining whether real property is capable for use for agricultural purposes;
(c.7)
respecting transitional provisions for real property registered under the farm land identification program for the 1997 taxation year, including without limiting the generality of the foregoing, the terms and conditions under which such real property may continue to be registered in the program, deregistration of such real property, eligibility requirements for changing status for such real property, allowable uses for such real property with changing status, appeals for such real property;
(d)
respecting the manner in which the Minister is to collect taxes under section 9;
(e)
Repealed: 2004, c.28, s.4
(e.1)
respecting penalties for the purposes of subsection 10(3) which penalties are to be determined by applying a rate prescribed in the regulation to the amount of unpaid taxes or penalties or both outstanding from time to time;
(f)
respecting prepayment and instalment payment of taxes under subsection 10(4);
(f.1)
respecting the payment of interest on taxes prepaid and on overpayments of taxes;
(f.2)
respecting the application for the purposes of subsection 10.1(1);
(f.3)
prescribing the criteria for the purposes of paragraph 10.1(1)(
d);
(f.4)
prescribing the circumstances for the purposes of paragraph 10.1(6)(
d);
(f.5)
prescribing the circumstances for the purposes of paragraph 10.1(6)(
e);
(g)
prescribing the procedure by which real property is to be sold under section 12;
(g.01)
prescribing an amount of money for the purposes of subsection 12(15);
(g.1)
respecting the payment to a purchaser of reasonable expenses incurred by him in relation to a tax sale which is set aside under subsection 12(5.61) and section 14.1;
(g.2)
respecting the payment of interest on money paid by a purchaser in relation to a tax sale which is set aside under subsection 12(5.61) and section 14.1;
(g.3)
defining a word or expression used in this Act but not defined herein;
(h)
respecting the fees and costs to be allowed under this Act;
(i)
prescribing the manner in which goods or chattels distrained under this Act may be sold;
(i.1)
respecting the amount for the purposes of subsection 20(2);
(j)
respecting adjustments and rebates under subsection 21(1) or (1.1);
(j.01)
respecting adjustments under subsection 21(1.01);
(j.02)
respecting the rate of interest for the purposes of subsection 21(3);
(j.03)
respecting the rate of interest for the purposes of subsection 21(4);
(j.1)
respecting the release of tax information under this Act including the fees to be charged for the release of such information; and
(k)
generally for the better administration of this Act.
26(2)Regulations made under paragraphs (1)(
b.2) to (
b.9) and (
g.3) may be made retroactive to January 1, 2012, or to any date after that date.
26(3)Regulations made under paragraphs (1)(
f.2) to (
f.5) may be made retroactive to January 1, 2013, or to any date after that date.
1966, c.151, s.27; 1978, c.45, s.4; 1979, c.61, s.6; 1980, c.46, s.5; 1983, c.76, s.8; 1986, c.68, s.7; 1989, c.35, s.4; 1990, c.52, s.2; 1991, c.27, s.37; 1993, c.11, s.13; 1996, c.46, s.22; 1997, c.30, s.2; 2004, c.28, s.4; 2007, c.54, s.5; 2009, c.15, s.4; 2010, c.2, s.23; 2011, c.57, s.4; 2012, c.43, s.3; 2014, c.17, s.4; 2016, c.28, s.6; 2019, c.11, s.3; 2022, c.42, s.5