Powers and duties of Minister to collect tax
6(1)Subject to subsections (2) and (4), the Minister shall collect
(a)
taxes imposed under section 5, and
(i)
if the tax is imposed by a municipality under paragraph 5(2)(
a), the Minister shall collect the tax for and on behalf of the municipality unless the Minister is notified under subsection (2), or
(ii)
if the tax is imposed by a rural community under paragraph 5(2)(
a.1), the Minister shall collect the tax for and on behalf of the rural community unless the Minister is notified under subsection (4), and
(b)
taxes owing to the Crown in right of the Province
(i)
under section 194 of the
Municipalities Act.
(ii)
Repealed: 1997, c.42, s.7
6(2)A municipality may collect the tax imposed under paragraph 5(2)(
a) and any penalties with respect to such tax in accordance with the regulations if it notifies the Minister on the date fixed under subsection 87(2) of the
Municipalities Act in the year that is two complete calendar years before the first day of January of the year it wishes to collect such tax and penalties.
Powers and duties of Minister to collect tax
6(2.1)Where a municipality that collects tax and penalties under subsection (2) wishes to have the Minister collect such tax and penalties for and on behalf of the municipality, the municipality shall make a request to the Minister on the date fixed under subsection 87(2) of the
Municipalities Act in the year that is two complete calendar years before the first day of January of the year it wishes to have the Minister collect such tax and penalties and upon the approval of the Minister, the Minister shall collect such tax and penalties for and on behalf of the municipality.
6(3)A municipality may collect the taxes owing to it under an assessment made previous to January 1, 1967, in an action for debt in any court of competent jurisdiction.
Rural community tax collection
6(4)A rural community may collect the tax imposed under paragraph 5(2)(
a.1) and any penalties with respect to such tax in accordance with the regulations if it notifies the Minister on the date fixed under subsection 190.081(2) of the
Municipalities Act in the year that is two complete calendar years before the first day of January of the year it wishes to collect such tax and penalties.
Rural community tax collection
6(5)Where a rural community that collects tax and penalties under subsection (4) wishes to have the Minister collect such tax and penalties for and on behalf of the rural community, the rural community shall make a request to the Minister on the date fixed under subsection 190.081(2) of the
Municipalities Act in the year that is two complete calendar years before the first day of January of the year it wishes to have the Minister collect such tax and penalties, and upon the approval of the Minister, the Minister shall collect such tax and penalties for and on behalf of the rural community.
1966, c.151, s.6; 1967, c.61, s.2; 1969, c.67, s.1; 1990, c.S-5.1, s.81; 1996, c.46, s.4; 1997, c.42, s.7; 2005, c.7, s.72