RTA · Municipal Government Act
Part 4 — Formation, Fundamental Changes and Dissolution Division 1 General Criteria
76 Principles, standards and criteria
and criteria that are to be taken into account in considering whether
to recommend to the Lieutenant Governor in Council the
formation, change of status or dissolution of municipalities, the
amalgamation of municipal authorities or the annexation of land
under this Part.
(1.1) Before recommending the formation, change of status or
dissolution of a municipality, the amalgamation of municipal
authorities or the annexation of land under this Part, the Minister
must consider any applicable principles, standards and criteria
established under subsection (1).
(2) The Regulations Act does not apply to the principles, standards
and criteria.
RSA 2000 cM-26 s76;2022 c16 s9(12)
May, 2026
small business property, 297(3.1)-
(3.5)
vacant non-residential property,
297(3.1)-(3.2)
tax rates, 354
non-residential property, tax
incentives, 364.2-364.3
definitions
deferral, 364.2(1)(a)
exemption, 364.2(1)(b)
non-residential, 364.2(1)(b)
annexation of land, 127(1.1)
assessment roll changes and
corrections, 305(3)-(3.1),
329(g.2)
assessment roll notation, 303(h.1)
bylaws
applications, 364.2(3)(b)
criteria, 364.2(3)(a)
full or partial exemptions or
deferrals, 364.2(2)
review of decisions, 364.2(3)(d)
time period, 364.2(3)(c)
cancellation, 364.2(6)-(8)
clean energy improvements, 390.2
(See also clean energy
improvement tax)
complaints to ARBs not allowed,
460(15)
designated industrial property,
303.1(h.1), 364.2(8)
judicial review of decision
application for, 364.3(1)
bylaw on process, 364.2(3)(d)
liability for costs, 364.3(2)
notice, 364.2(7)
judicial review of deferral or
exemption
application for, 364.3(1)
bylaw on process, 364.2(3(d))
liability for costs, 364.3(2)
notice, 364.2(7)
notice
of decision, 364.2(5)
of judicial review, 364.2(7),
364.3(1)
of refusal or cancellation, 364.2(7)
to provincial assessor of
designated industrial
property, 364.2(8)
partial exemptions, 364.2(2)(a),
364.2(4), 364.2(5)(b)
purpose, 364.2(2)
validity, 364.2(9)
non-residents
fees for licences, permits or
approvals, 8(1)(c)(ii)
non-taxable properties
business tax (See business tax
exemptions)
exceptions taxable under bylaw
bylaws cancelling an exemption
any property or business, 351(2)
coming into effect, 351(4)
copy to Minister, 351(5)
notice to affected persons,
351(3)
by order of Local Authorities
Board, 351(1)(b)(ii)
by private Act, 351(1)(b)(i)
local improvement tax (See local
improvement tax)
taxable properties exempt by bylaw
(See property tax, taxable
properties, exempt under
bylaw)
tax exempt non-profit properties
(See property tax, exempt non-
profit properties)
tax exempt properties (See property
tax, exempt properties)
with exceptions, 351
by order of Lieutenant Governor
in Council, 351(1)(b)(ii)
by private Act, 351(1)(b)(i)
non-assessable properties (See
non-assessable properties,
with exceptions and
conditions)
tax exempt organizations'
properties, can be taxed
under bylaw (See property
tax, exempt organizations'
properties that can be made
taxable)