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• 3 (1) The following classes of real property and immovables owned by Her Majesty in right of Canada and leased to or occupied by a person or a body, whether incorporated or not, that is not a department, are to be included in the definition federal property in subsection 2(1) of the Act, for the purposes of the Act:

  • (a) any real property or immovable that is leased to or occupied by an employee of Her Majesty or a member of the Canadian Forces and used by that person as a domestic establishment;

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  • (c) any real property that is leased to or occupied by any person or body where that property forms part of the real property acquired by Her Majesty as a site for the proposed Pickering Airport;

  • (d) any real property or immovable that, immediately prior to its acquisition by Her Majesty, was leased to or occupied by a person or body from whom, by reason of that person’s or body’s interest in or occupation of the property or immovable, a taxing authority may collect a real property tax or a frontage or area tax, so long as the term of the lease or occupation provided for at the time of the acquisition continues;

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  • (f) any real property or immovable that

    • (i) is held by Her Majesty for the purpose of providing occupancy to or permitting use by a person who is an Indian as defined in the Indian Act or an Inuit and from whom, by reason of his interest in or occupation of that real property, a taxing authority may collect a real property tax,

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  • (h) any real property or immovable in Canada leased to or occupied by a government other than the Government of Canada or a province or the head of a diplomatic mission of such a government and used as

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  • (i) any real property or immovable in Canada leased to or occupied by a government other than the Government of Canada or a province and used as

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  • (j) any real property or immovable in Canada leased to or occupied by an international organization and used as

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2 In these Regulations,

international organization

international organization means an organization as defined in section 3 of the Privileges and Immunities (International Organizations) Act; (organisation internationale)

visiting force

visiting force means a visiting force as defined in the Visiting Forces Act. (force étrangère présente au Canada)

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2.1 For the purpose of paragraph (b) of the definition other attribute in subsection 2(1) of the Act, the following criteria apply in relation to a tax levy for the purpose of financing all or part of the operating cost of a service to real property or immovables:

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• (d) any lot, parcel, improvement or any property component or feature that would be established by an assessment authority in respect of federal property as the basis for computing the amount of any frontage or area tax that would be applicable to that property and payable by the owners of that property if it were taxable property.

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