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Payments in Lieu of Taxes Act (R.S.C., 1985, c. M-13)

Act current to 2024-02-06 and last amended on 2023-09-01. Previous Versions

General

Marginal note:Agreements respecting leased properties

 The Minister may enter into an agreement with the government of a province respecting the making of payments under this Act on any real property or immovable situated in the province that is prescribed under paragraph 9(1)(e) to be federal property.

  • R.S., 1985, c. M-13, s. 12
  • 2000, c. 8, s. 15

Marginal note:Community pasture payment

 Notwithstanding anything in this Act, federal property that, under an agreement with a province, is used as a community pasture may be excluded from the calculation of a payment in lieu of a real property tax if, with respect to that property, an alternative means of making a payment to a taxing authority in lieu of a real property tax is in effect.

  • R.S., 1985, c. M-13, s. 13
  • 2000, c. 8, s. 15

Marginal note:Newly acquired property

 Notwithstanding anything in this Act, when Her Majesty in right of Canada acquires taxable property, no payment shall be made under this Act in respect of that property for any part of the taxation year during which it was acquired.

  • R.S., 1985, c. M-13, s. 14
  • 2000, c. 8, s. 15

Marginal note:No right conferred

 No right to a payment is conferred by this Act.

  • R.S., 1985, c. M-13, s. 15
  • 2000, c. 8, s. 15

Marginal note:Phase-in of payments in lieu

 Notwithstanding anything in this Act or any regulation made under this Act, a payment in lieu of a real property tax that may be made under this Act in respect of any real property or immovable managed or held by a port authority mentioned in subsection 10(1) or 12(2) of the Canada Marine Act shall not exceed the following:

  • (a) for a taxation year beginning in 1999, 25 per cent of the payment that may, but for this section, be made under this Act;

  • (b) for a taxation year beginning in 2000, 50 per cent of the payment that may, but for this section, be made under this Act; and

  • (c) for a taxation year beginning in 2001, 75 per cent of the payment that may, but for this section, be made under this Act.

  • 1998, c. 10, s. 182.1
  • 2000, c. 8, s. 16
 

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