Chief Place of Residence Levy Regulation

Chief Place of Residence Levy Regulation, M.R. 178/97 The Provincial Parks Act , C.C.S.M. c. P20 Regulation 178/97 Registered September 12, 1997 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Chief place of residence 3 Levy 4 Payment 5 Declaration 6 Repealed Definitions 1 In this regulation, "building" means (a) a house, (b) a cottage, (c) a mobile home, (d) a trailer which provides living accommodation, (e) premises occupied for business purposes with living accommodation attached, or (f) any other residential dwelling unit, situate on land; (« bâtiment ») "land" means Crown land or privately owned land in a provincial park in Manitoba; (« bien-fonds ») "levy" means the levy imposed in subsection 3(1); (« impôt ») "occupier" means every person who is the lessee or permittee named in one of the following types of lease or permit for the occupation of Crown land in a provincial park in Manitoba: (a) a Vacation Home Lease, (b) a Crown Land Permit for a Vacation Home, (c) a Crown Land Permit for a Staff Trailer Village site, (d) a Commercial Lease, (e) a Crown Land Permit for commercial premises, (f) a Special Consideration Organization Lease, (g) a Crown Land Permit for a special consideration organization; (« occupant ») "owner" means a registered owner of land; (« propriétaire ») "year" means the period beginning on April 1 and ending on the following March 31. (« exercice ») Chief place of residence 2(1) During a year, a building is the owner or occupier's chief place of residence if it is the residence where he or she, in the settled routine of his or her life, regularly, normally or customarily resides, or where the owner or occupier of a building is a corporation, it is the residence where any shareholder of that corporation, in the settled routine of his or her life, regularly, normally or customarily resides. Resolution of dispute 2(2) Where, for the purposes of this regulation, a question arises as to whether a building is a person's chief place of residence, the minister shall determine the question and the minister's decision shall be final and binding. Factors for consideration 2(3) For the purposes of subsection (2), the factors which may be considered in determining whether a building is a person's chief place of residence include but are not limited to the following: (a) the length of time the person spends at the building during the year; (b) whether the person maintains a residence outside a provincial park; (c) whether the person is an insured person under The Health Services Insurance Act ; (d) the person's residence for income tax purposes; (e) the jurisdictional location of the person's personal property and social ties; (f) the residence of the person's spouse and dependents. Levy 3(1) A levy of $500. per year is payable to the minister by the owner or occupier of a building that is his or her chief place of residence. M.R. 137/2004 ; 117/2007 Exception 3(2) Where more than one owner or occupier of a building resides in that building as his or her chief place of residence, only one levy per year is payable by the owners or occupiers of that building. Payment 4(1) An owner or occupier shall pay the levy to the minister on or before the due date shown on an invoice mailed to the owner or occupier at his or her last mailing address as shown on the records of the minister. Interest 4(2) Each owner or occupier shall pay to the minister interest on any levy from the day after the due date shown on the invoice mailed to the owner or occupier, and the rate of interest shall be that prescribed by regulation under section 25 of The Financial Administration Act . Refunds 4(3) The minister will not refund all or any portion of a levy unless the minister determines that the levy was not payable pursuant to this regulation. Declaration 5(1) Each owner and each occupier shall file with the minister a declaration in a form acceptable to the minister stating the following: (a) the description of the land the person owns or occupies; (b) the full name of each owner or each occupier of that land; (c) the mailing address of each owner or each occupier of that land; (d) the name of each person or shareholder who resides in a building on that land which is his or her chief place of residence; (e) the relationship of each person or shareholder in clause (d) to the owner or occupier; (f) any other information that the minister considers necessary to determine who resides on that land. Time for filing declaration 5(2) Each owner and each occupier shall file the declaration referred to in this section with the minister when (a) requested to do so by the minister, within 30 days of the request being made; (b) any person (including the owner or occupier) begins to use a building located on the owner's or occupier's land as a chief place of residence; or (c) he or she first becomes an owner or occupier of land. 6 Repealed. M.R. 137/2004