RTA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
347 Cancellation, reduction, refund or deferral of taxes
generally or with respect to a particular taxable property or
business or a class of taxable property or business, do one or more
of the following, with or without conditions:
(a) cancel or reduce tax arrears;
(b) cancel or refund a ll or part of a tax;
(c) defer the collection of a tax.
(2) A council may phase in a tax increase or decrease resulting
from the preparation of any new assessment.
1994 cM-26.1 s347