Payments in Lieu of Taxes Regulations (SOR/81-29)

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;

• (b) any real property or immovable that is under the management, charge and direction of a minister of the Crown and that is occupied by a corporation included in Schedule III or IV to the Act and in respect of which the corporation is exempt from real property tax;

• (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;

• (e) notwithstanding paragraph (d), any real property or immovable that, immediately prior to its acquisition by Her Majesty, was specially assessed for a frontage or area tax in respect of the cost of a local improvement, without reference to the term of the lease or occupation in existence at the time of the acquisition, if any;

• (e.1) any real property or immovable where the term of the lease or occupation, together with any right of renewal or extension, is for a period of one year or less;

• (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,

  • (ii) when leased to or occupied by an Indian or Inuit referred to in subparagraph (i), is used primarily by that person for residential or farming purposes, and

  • (iii) does not form part of an Indian Reserve;

• (g) any real property or immovable in Canada leased to or occupied by a member of a visiting force and used for residential or military purposes;

• (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

  • (i) the chancery or offices of a diplomatic mission, or

  • (ii) the official residence of the head of a diplomatic mission,

  of that government;

• (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

  • (i) the chancery or offices of a consular post or trade commission, or

  • (ii) the official residence of the head of a consular post or trade commission,

  of that government;

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

  • (i) the chancery or offices, or

  • (ii) the official residence of the head of a mission,

  of that international organization;

• (k) real property situated within the City of Ottawa and leased to or occupied by the National Arts Centre Corporation;

• (l) any real property or immovable in Canada that is leased or occupied for residential purposes and that is the subject of an agreement under section 12 of the Act; and

• (m) any real property or immovable owned by Her Majesty and leased to a designated airport authority within the meaning of the Airport Transfer (Miscellaneous Matters) Act,

  • (i) which is not sublet to or occupied by any person other than the designated airport authority or a receiver-manager in possession of the assets of the designated airport authority, or

  • (ii) which is sublet to or occupied by Her Majesty.

(2) Real property and immovables owned by Her Majesty in right of Canada that, by virtue of a lease to a corporation included in Schedule III or IV to the Act, are under the management, charge and direction of the corporation but are occupied by a department are to be included in the definition federal property in subsection 2(1) of the Act for the purposes of the Act.

(3) [Repealed, SOR/2001-494, s. 6]