Crown Corporation Payments Regulations (SOR/81-1030)

Regulations are current to 2017-05-11 and last amended on 2006-11-30. Previous Versions

 [Repealed, SOR/97-103, s. 4]

Time and Manner of Payments

  •  (1) Subject to subsection (2), where a corporation makes a payment in accordance with section 6, it shall be made

    • (a) only to the taxing authority for the area in which the corporation property is situated; and

    • (b) within 50 days after receipt of an application for the payment.

  • (2) Where a corporation is unable to make a final determination of the amount of a payment made in accordance with section 6 within the time referred to in paragraph (1)(b), the corporation shall make, within that time, an interim payment that corresponds to the estimated total payment to be made.

  • SOR/2001-494, s. 16.

Advisory Panel

 Section 11.1 of the Act applies to a corporation with respect to payments in lieu of a real property tax or a frontage or area tax, as if the reference to “the Minister” were a reference to “a corporation” and any reference to “federal property” were a reference to “corporation property”.

  • SOR/2001-494, s. 16.

Disputes Between Corporations

 Where a dispute arises between two corporations in respect of the making of a payment referred to in section 7 or 8 in respect of particular corporation property, the matter shall be referred for a decision, within a reasonable time, as follows:

  • (a) where both corporations are responsible to the same Minister, to that Minister; and

  • (b) in any other case, to the Minister of Public Works and Government Services.

  • SOR/2001-494, s. 17.

PART IIPayments in Lieu of a Business Occupancy Tax

General

 In this Part, corporation means, in respect of any payment that may be made by it, every corporation included in Schedule IV to the Act.

  • SOR/92-506, s. 3;
  • SOR/99-334, s. 2;
  • SOR/2001-494, s. 18.

 The payment made by a corporation in lieu of a business occupancy tax in respect of any corporation property occupied by it that would be federal property if it were under the management, charge and direction of a minister of the Crown is made without any condition, in an amount that is not less than the amount it would be required to pay if it were not exempt from the tax.

  • SOR/2001-494, s. 18.

 In respect of a taxation year starting on or after January 1, 2000, subsections 3(1.1) and (1.2) and paragraph 3.1(b) of the Act apply to a corporation with respect to business occupancy taxes as if any reference in those provisions to “the Minister” were a reference to “a corporation”, any reference to “federal property” were a reference to “corporation property” and the reference to “the real property tax or the frontage or area tax on the property” were a reference to “the business occupancy taxes payable with respect to the property”.

  • SOR/2001-494, s. 18.

 Despite section 15, in determining the amount of a payment referred to in that section for a taxation year, a corporation may deduct an amount that is equal to any cancellation, reduction or refund in respect of a business occupancy tax that would be applicable to the taxation year in respect of corporation property if it were taxable property.

  • SOR/2001-494, s. 18.

Time and Manner of Payments

  •  (1) Subject to subsection (2), where a corporation makes a payment in accordance with section 15 it shall be made

    • (a) only to the authority that collects that tax in the area in which the corporation property is situated whether it collects the tax on its own behalf or on behalf of another authority; and

    • (b) within a reasonable time after receipt of an application for the payment.

  • (2) Where a corporation is unable to make a final determination of the amount of a payment made in accordance with section 15 within the time referred to in paragraph (1)(b), the corporation shall make an interim payment within that time of the estimated total payment to be made.

  • SOR/2001-494, s. 18.

Advisory Panel

 Section 11.1 of the Act applies to a corporation with respect to payments in lieu of business occupancy taxes, with the following modifications:

  • (a) the reference to “the Minister” shall be read as a reference to “a corporation” and the reference to “federal property” shall be read as a reference to “corporation property”; and

  • (b) the advisory panel shall give advice to the corporation in the event that a taxing authority disagrees with any assessment, value or rate used in calculating the amount paid in lieu of business occupancy tax, or if it claims that a payment in lieu of business occupancy tax should be supplemented because of unreasonable delay.

  • SOR/2001-494, s. 18.

Disputes Between Corporations

 Where a dispute arises between two corporations in respect of the making of a payment referred to in section 15 in respect of particular corporation property, the matter shall be referred for a decision, within a reasonable time, as follows:

  • (a) where both corporations are responsible to the same Minister, to that Minister; and

  • (b) in any other case, to the Minister of Public Works and Government Services.

  • SOR/2001-494, s. 18.
 
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