AI-assisted research summary: This regulation sets maximum fees, fines, discounts, and penalty rates that a council may charge or allow for certain municipal tax and licence matters.
Fees, Discounts and Penalties Regulation, M.R. 50/97 The Municipal Act , C.C.S.M. c. M225 Regulation 50/97 Registered March 4, 1997 bilingual version (HTML) Definition 1 In this regulation, "Act" means The Municipal Act. Maximum fee for business licence 2 For the purpose of subclauses 232(2)⁠(e)⁠(i) and (ii) of the Act, the maximum fee that a council may establish for a business licence for a calendar year is as follows: (a) rural municipality: Maximum fine for by-law contravention 3 For the purpose of subclause 236(1)⁠(b)⁠(ii) of the Act, the maximum fine that a council may impose in respect of a contravention of a by-law is $1,000. Maximum fee in lieu of business tax 4 For the purpose of clause 308(a) of the Act, the maximum fee that a council may set on a business in lieu of a business tax is $50 for a calendar year. Maximum discount for prepayment of tax 5 For the purpose of section 344 of the Act, the maximum discount that a council may allow for the prepayment of taxes is 1% per month. Maximum penalty on tax arrears 6 For the purpose of clause 346(2)⁠(a) of the Act, the maximum penalty rate that a council may set in respect of tax arrears is 1.25% per month. Penalty on tax arrears in relation to school tax 6.1 Despite section 6, for the purpose of clause 346(2)⁠(a) of the Act, the maximum penalty rate for tax arrears in respect of school taxes payable to a municipality is limited to 0% for the period beginning on the day this section comes into force and ending on September 30, 2020. M.R. 73/2020 Maximum fee for administration of tax sale 7 For the purpose of clause (b) in the definition "costs" in subsection 363(1) of the Act, the maximum administration fee that a council may set in respect of a sale of property for taxes is $50.