CPA · Municipal Government Act
Part 4 — Formation, Fundamental Changes and Dissolution Division 1 General Criteria
107 Initiation by Minister
municipal authorities if the Minister believes that the operation of
the municipal authority to be formed by the amalgamation will be
more effective or efficient than the municipal authorities to be
amalgamated.
1994 cM-26.1 s107
May, 2026
deemed received, 337
deemed sent, 335(2)(b)
preparation and sending, 333
regulations, 370(c.1)
supplementary business tax, 379(7)-
(8)
supplementary property tax, 333(4),
369(6)-(7)
tax roll information same, 334(1)(a)
taxpayer. See also assessed person for
assessed property; taxes and
taxation
definition, 1(1)(bb)
tax payments, 339-350
appeals and tax payment obligations
assessment review boards, 479
Tribunal, 519
application of payments, 343
cancellation, deferral, reduction or
refund, 347
certificate, 350
designated officer duties, 343(2),
350
fire insurance proceeds, taxes as first
charge on, 349
incentives, 339
instalments, 340
multiple properties, 343(2)
penalties for non-payment, 344-346
proceedings, time limit, 352
public auction proceeds, 423(3),
427, 436.17, 449
receipts for, 334(1)(f.1), 341-342
special liens, unpaid taxes as, 348-
348.1
tax arrears, 343(1)
tax rates, 354-357.1
budgets and, 247, 353(2)
calculation of tax amounts, 356
calculation of tax rates
ASFF requisitions, 359.1
municipal, 355
requisition adjustment or
allowances, 359(2)-(3)
school board requisitions, 359.2
classes, 354(2)-(3.1)
complaint to assessment review
board not allowed, 460(8)
designated industrial property, 359.3
in tax notices, 334(2)-(4)
minimum amount payable and tax
rates, 357(1)-(2)
residential property, 357.1
split tax rate, 354(3)
sub-class rate relations
machinery and equipment to other
non-residential property,
354(3.1)
small business to other non-
residential property, 354(3.1)
tax exemption or deferral for
residential development,
364.2(1.1)
tax recovery not related to land,
437-452
absconding debtor, 442
account, separate for sale proceeds,
449(1)
application to Court of King's Bench
for surplus funds, 450
bailee's undertaking, 440(2)-(6)
business tax arrears
right to collect rent for arrears,
444(1)
seizure of goods, 441(1)(b)-(c)
Civil Enforcement Act, application
of, 451
costs from sale proceeds, 449(2)
definitions
distress warrant, 437(a)
period for payment, 437(b)
tax arrears, 437(d)
designated officer role, 439
distress warrant, 439-442
goods not owned by persons liable,
441(2)
liability for wrongful or illegal
seizures, 440(6)
methods of recovery, 438
notice to previous owner for surplus
sale proceeds, 449(3)
persons liable for tax arrears,
441(1)(a)
public auction, 445-448
adjournment of, 446
advertisement, 445(2)-(4), 446(2)