Regulations Respecting the Making of Grants to Provinces in Respect of Federal Property Situate Therein
2 In these Regulations,
- accepted value
accepted value means the value that, in the opinion of the Minister, would be attributed to federal property by the authority in a province authorized by provincial law to make such attribution for purposes of determining the base for computing the real estate tax, without regard to any ornamental, decorative or non-functional features thereof, as the base for computing the amount of real estate tax applicable to that property if it were taxable property; (valeur agréée)
- assessed value
assessed value means the value attributed to taxable property as the base for computing the amount of real estate tax applicable to that property by the authority in a province authorized by provincial law to make such attribution for purposes of determining the base for computing the real estate tax; (valeur cotisée)
- effective rate
effective rate, in relation to any real estate tax, means the rate of tax that, in the opinion of the Minister, would be applicable to any federal property if that property were taxable property; (taux effectif)
- federal property
federal property means real property owned by Her Majesty in right of Canada and any building owned and occupied by Her Majesty situated on land that is owned by a person other than Her Majesty and that is not taxable property, but does not, except as provided in this definition, include
(a) real property forming part of an undertaking in respect of the conservation, irrigation, reclamation, rehabilitation or reforestation of land,
(b) a park, historical site, monument, museum, public library, art gallery or Indian reserve,
(c) an improvement to land or structure that is not a building designed for the shelter of people, plant or movable property,
(d) an improvement to land or structure forming part of any defence establishment that, in the opinion of the Minister, is a self-contained defence establishment,
(e) real property under the control, management or administration of the National Railways, as defined in the Canadian National Railway Act, or a corporation, company, commission, board or agency established to perform a function or duty on behalf of the Government of Canada,
(f) except when otherwise prescribed by the Minister, real property owned by Her Majesty and leased to or occupied by a person from whom, by reason of his interest in or occupation of that real property, a provincial taxing authority may collect real estate tax, or
(g) the highway commonly known as the “Alaska Highway” other than any building used in connection with the operation and maintenance thereof or the land appurtenant to such buildings,
except any property referred to in paragraph (a), (b) or (d) that is owned by Her Majesty in right of Canada and that is leased to or occupied by a person who is an employee of Her Majesty in right of Canada or a member of the Canadian Forces and used by such person as a domestic establishment; (propriété fédérale)
Minister means the Minister of Finance; (ministre)
municipality includes any municipal or other public board, commission, corporation or authority that, in the opinion of the Minister, exercises a function of local government under powers conferred by provincial statute, and that has power to levy a real estate tax; (municipalité)
- real estate tax
real estate tax means a tax, other than a water tax, levied by a province or provincial agency to finance services that, in the opinion of the Minister, are ordinarily provided throughout Canada by municipalities
(a) on all owners of real property in that part of the province where the federal property is situated, excepting those exempt by law, and
(b) on persons who are lessees or occupiers of real property owned by any person exempt by law,
and computed by applying one or more rates to all or a part of the assessed value of such real property; (impôt immobilier)
- taxable property
taxable property means real property in respect of which a person may be required by a province or provincial agency to pay a real estate tax. (biens imposables)
3 (1) Where, in a form prescribed by the Minister, a province or provincial agency applies for a grant, the Minister may, in his discretion, out of moneys provided by Parliament, make a grant to the province or provincial agency, as the case may be, in respect of federal property situated in the province, but no grant shall be made in an amount exceeding that authorized by these Regulations.
(2) No right to a grant is conferred by these Regulations.
(3) No grant may be made under these Regulations in respect of a fiscal year commencing prior to January 1, 1967.
4 (1) A grant may, pursuant to this section, be made to a province or provincial agency in respect of any federal property in the province not exceeding the amount obtained by applying
(a) the effective rate of the real estate tax levied in the province or that part of the province where the federal property is situated in the appropriate tax year,
(b) the accepted value of that federal property.
(2) The Minister may, in determining the amount of any grant to a province or provincial agency under this section, deduct from the amount that might otherwise be payable
(a) an amount that, in the opinion of the Minister, represents
(i) the value of a service that is customarily furnished by the province to real property in the province and that Her Majesty does not accept in respect of federal property in the province, or
(ii) the value of a service customarily furnished by provinces that is furnished to taxable property in the province by Her Majesty; and
(b) such other amount as the Minister considers appropriate having regard to the existence of any special circumstances arising out of any heavy concentration of federal property in the part of the province where the federal property is situated.
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