Municipal Government Act s. 351

(1) The following are exempt from taxation under this Part:
(a) property listed in section 298;
(b) any property or business in respect of which an exemption
from assessment or taxation, or both, was granted before
January 1, 1995
(i) by a private Act, or
(ii) by an order of the Lieutenant Governor in Council based
on an order of the Local Authorities Board.

RSA 2000
Section 352 MUNICIPAL GOVERNMENT ACT Chapter M-26
248
(2) A council may by bylaw cancel an exemption referred to in
subsection (1)(b), with respect to any property or business.
(3) A council proposing to pass a bylaw under subsection (2) must
notify the person or group that will be affected of the proposed
bylaw.
(4) A bylaw under subsection (2) has no effect until the expiration
of one year after it is passed.
(5) A copy of a bylaw under subsection (2) must be sent to the
Minister and if the bylaw amends a private Act the Minister must
send a copy to the clerk of the Legislative Assembly.
1994 cM-26.1 s351

SS Houses with a Secondary Suite

351 Non-taxable property