Farmland 2004 School Tax Remission Regulation

Farmland 2004 School Tax Remission Regulation, M.R. 222/2004 The Financial Administration Act , C.C.S.M. c. F55 Regulation 222/2004 Registered December 9, 2004 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Remission of 33% of 2004 school tax 3 Property taxes to be paid in full 4 Application for remission 5 Claims for remission by two or more taxpayers Definitions 1 The following definitions apply in this regulation. "farmland" means land, as defined in The Municipal Assessment Act , that is classified as Farm Property under that Act. (« terre agricole ») "occupier" , "person" , "real owner" and "registered owner" have the same meaning as in The Municipal Assessment Act . (« occupant », « personne », « propriétaire » et « propriétaire véritable ») "school tax" in relation to a parcel of farmland means the tax imposed by the council of a municipality under section 188 of The Public Schools Act in respect of that land. (« taxe scolaire ») "taxpayer" in relation to the school tax on a parcel of farmland means (a) a person who paid the tax in respect of that land for all or part of 2004 and who was, in that year, (i) a registered owner or real owner of the land who was liable to pay the tax, other than a person who became the registered owner or real owner in 2004 on a tax sale, quit claim or foreclosure, or (ii) an occupier who was liable under subsection 25(1) of The Municipal Assessment Act to pay the tax; (b) if the person referred to in subclause (a)⁠(i) or (ii) has died, the person's legal representative or any heir who has become the registered owner or real owner of the land; (c) while the person referred to in clause (a)⁠(i) or (ii) is in bankruptcy, the person's trustee in bankruptcy; (d) any other person who the minister recognizes as a person who paid the tax for all or part of 2004. (« contribuable ») Remission of 33% of 2004 school tax 2(1) Subject to sections 3 to 5, remission is hereby granted to every taxpayer in relation to farmland in Manitoba who applies for it in accordance with this regulation. The amount to be remitted is 33% of the 2004 school tax paid in respect of that land by (a) the taxpayer; or (b) another taxpayer in relation to whom the applicant for the remission is a legal representative, heir or trustee in bankruptcy. Change in ownership 2(2) If there was a change in taxpayers in relation to a parcel of farmland in 2004 and, in relation to that change, a taxpayer who paid the 2004 school tax in respect of the land is reimbursed by the other taxpayer pursuant to a written agreement between them for some or all of the amount paid, the amount reimbursed is deemed for the purpose of this regulation to have been paid by the other taxpayer and not by the taxpayer who actually paid it. Winding-up or amalgamation 2(3) For the purpose of this regulation, (a) if two or more corporations are amalgamated, the amalgamated corporation is deemed to be the same corporation as, and a continuation of, each of the predecessor corporations; and (b) if a subsidiary corporation is wound up into a parent corporation in a transaction to which subsection 88(1) of the Income Tax Act (Canada) applies, the parent corporation is deemed to be the same corporation as, and a continuation of, the subsidiary corporation. Property taxes to be paid in full 3(1) Subject to subsection (2), no remission is to be granted in respect of a parcel of farmland unless all property taxes for 2004 and earlier years, including interest and penalties on those taxes, in respect of the real property that includes that farmland have been paid in full before 2008. M.R. 9/2006 Exception 3(2) Remission may be granted to a taxpayer in respect of farmland disposed of by the taxpayer before the 2004 property taxes became due, but only if all the property taxes for 2003 and earlier years, including interest and penalties on those taxes, in respect of the real property that includes that farmland have been paid in full. Application for remission 4(1) A taxpayer wishing to obtain remission under section 2 must apply for it in a form approved by the Minister of Finance. Form and content of application 4(2) The application must include the following information: (a) the taxpayer's name and address and, if applicable, the location of the taxpayer's head office; (b) the taxpayer's social insurance number, if applicable; (c) the taxpayer's business number for income tax purposes, if applicable; (d) the roll number of the real property that includes the farmland for which remission is being sought, and proof that the property taxes for that property have been paid in full as required by section 3; (e) any information stipulated by the application form in respect of situations involving more than one taxpayer, whether because of joint or common ownership or because of a change in ownership in 2004; (f) any other information stipulated by the application form. The taxpayer must also provide any other information that the Minister of Finance requires to ascertain the applicant's status as a taxpayer and his or her entitlement to the remission granted by section 2. Application deadline 4(3) An application for remission must be filed with the Minister of Finance before 2008. Claims for remission by two or more taxpayers 5 Where two or more taxpayers apply for remission in respect of the same farmland, and the total amount claimed by them is greater than 33% of the 2004 school tax paid on that land, (a) the Minister of Finance may refuse to grant remission to all of them until they agree on how the amount to be remitted is to be divided between them; and (b) if the Minister of Finance has granted remission under this regulation to one taxpayer before being made aware of another taxpayer's claim, the Minister of Finance (i) may grant or refuse to grant remission to the second taxpayer, and (ii) may, after remitting an amount to the second taxpayer, recover all or any part of that amount from the first taxpayer.