Regulations re school fees and transportation costs for children of certain Government employees (SOR/49-42)

1 In these regulations,

child

child does not include a person who has attained the age of eighteen years at the commencement of the school year; (enfant)

federal land

federal land means land owned by Her Majesty in right of Canada; (terrain fédéral)

Minister

Minister, when used with reference to an employee, child of an employee, or land, means the Minister having the direction, control and management of the employee or land; (Ministre)

non-taxable employee

non-taxable employee means an employee of Her Majesty in right of Canada who, by reason of the conditions of his occupancy of federal land, is not subject to municipal taxation in respect of that land, and who applies to the Minister for financial assistance towards the cost of educating his children; (employé non imposable)

school authority

school authority means, with reference to a school, the corporation, board or other body that, with due authority, levies taxes to meet the expenses of operating and maintaining the school. (autorité scolaire)

2 Where a non-taxable employee resides on federal land that, in the opinion of the Minister, is within easy access of a school established by the Minister of National Defence, the Minister shall, unless the facilities are insufficient, arrange with the Minister of National Defence for the accommodation at that school of the children of the employee, while he is so resident, in accordance with the provisions of Order in Council P.C. 44/2300 of 6th May, 1950.

• 3 (1) Where a child of a non-taxable employee is not accommodated at a school mentioned in section 2, the Minister may arrange for the child to be accommodated at a school in the municipality in which the employee resides, or if, in the opinion of the Minister, the school facilities in that municipality are inadequate, at a school in a municipality having adequate facilities for the purpose, but a report shall be submitted to the Treasury Board whenever attendance at a school outside the municipality in which the employee resides is authorized stating the reasons for the arrangement and the additional costs resulting, if any.

• (2) Where a child is accommodated at a school pursuant to an arrangement under subsection (1), the Minister may pay to the school authority, in each school year during which the child attends the school under the arrangement, an amount not exceeding the school fees ordinarily charged for the accommodation of a non-resident at the school.

• (3) The amount payable under subsection (2) may be paid to a non-taxable employee to the extent that he has paid school fees to the school authority in respect of the child, and the amount payable to the school authority shall be reduced by the amount so paid.

• 4 (1) Where a child of a non-taxable employee, pursuant to an arrangement under section 3, attends a school that is not less than five miles and not more than thirty miles from the place of residence, and to attend the school uses a public transportation service approved for the purpose by the Minister, other than the service mentioned in subsection (2) or an urban public transportation service, the Minister may pay to the employee the amount by which the cost to the employee of the service that is rendered to the child exceeds three dollars a month.

• (2) Where the Minister of National Defence provides a transportation service that can be made available to a child for the purpose of attending a school pursuant to an arrangement under section 3, the Minister may arrange for the child to use that service on such terms and conditions as the Minister of National Defence may prescribe.

5 Where federal land is made available for residential use, the Minister shall, except where in his opinion it is not feasible, lease the land on terms that will not deprive the municipality in which the land is situated, of its right to tax the tenant in respect of his occupancy of the land.

6 No payment shall be made under these regulations in respect of a person who resides on federal land

• (a) that is included in property in a municipality that receives a grant under section 5 of the Municipal Grants Act (for the purpose of computing the grant); or

• (b) that is situated in a municipality in which he is subject to municipal taxation in respect of his occupancy of that land.

7 Any payment or arrangement made under these regulations shall be reported to the Municipal Grants Division of the Department of Finance.