Fees in Lieu of Taxes and Related Matters Regulation (2023)

Fees in Lieu of Taxes and Related Matters Regulation (2023), M.R. 85/2023 The Northern Affairs Act , C.C.S.M. c. N100 Regulation 85/2023 Registered July 13, 2023 bilingual version (HTML) Fee in lieu of taxes 1(1) For the year 2023, the fees in lieu of taxes set out in the Schedule are set and imposed on (a) any lot of property within an area described in the Schedule, and any lot of property within any subsequent plan of survey or subdivision of a lot contained in such a plan of survey or subdivision; and (b) any business or utility described in the Schedule. 1(2) The fees in this section are in lieu of real property taxes and business taxes imposed by a regulation made under The Northern Affairs Act . Deemed date of imposition 2 A fee set and imposed under this regulation is deemed to be imposed as of January 1, 2023. Penalties 3 A fee imposed under this regulation may be paid at par at any time before September 30, 2023, but after that date a penalty must be added on the first day of each month to any amount of the fee in lieu of taxes or penalty that is unpaid at a rate of 0.6% each month of the unpaid amount until the fee and penalty are fully paid or the land liable for it is sold. Fee for tax certificate 4 The fee for a tax certificate is $20. SCHEDULE (Subsection 1(1)) FEE IN LIEU OF TAXES