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Interim Payments and Recovery of Overpayments Regulations (SOR/81-226)

Regulations are current to 2022-06-20

Interim Payments and Recovery of Overpayments Regulations

SOR/81-226

PAYMENTS IN LIEU OF TAXES ACT

Registration 1981-03-09

Interim Payments and Recovery of Overpayments Regulations

The Minister of Public Works, pursuant to subsection 8(5) of the Municipal Grants Act, 1980Footnote *, hereby makes the following Regulations respecting the making of an interim payment in respect of a grant in lieu of a real property tax or a frontage or area tax and the recovery of any overpayments made to a taxing authority by way of set-off against other grants.

Dated at Ottawa, this 9th day of March, 1981

PAUL COSGROVE
Minister of Public Works

 [Repealed, SOR/2001-487, s. 2]

Interpretation

[
  • SOR/2001-487, s. 3(F)
]

 In these Regulations, Act means the Payments in Lieu of Taxes Act.

  • SOR/2001-487, s. 4

Interim Payments

 When, in respect of an application made by a taxing authority under section 3 of the Act, a final determination of the amount of the payment cannot be made within 50 days after receipt of the application, or within 90 days in the case of an application made for the first time, the Minister may

  • (a) estimate, on the basis of the information available to the Minister, the amount that may be paid to the taxing authority under section 3 of the Act; and

  • (b) make an interim payment to the taxing authority in an amount that does not exceed the amount referred to in paragraph (a).

  • SOR/2001-487, s. 5

Recovery of Overpayments

 If any payment made to a taxing authority under the Act or these Regulations is greater than the amount that may be paid to the taxing authority under section 3 of the Act, the amount of the overpayment and interest on that amount prescribed for the purpose of section 155.1 of the Financial Administration Act may be

  • (a) set off against other payments that may otherwise be paid to the taxing authority under section 3 of the Act or these Regulations; or

  • (b) recovered as a debt due to Her Majesty in right of Canada by the taxing authority.

  • SOR/2001-487, s. 5
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