The Fees in Lieu of Taxes and Related Matters Regulation (2023), M.R. 85/2023, registered on July 13, 2023, under The Northern Affairs Act, establishes a framework for assessing fees in lieu of real property and business taxes in specific areas of Manitoba. 

The regulation specifies that fees in lieu of taxes are applicable for the year 2023, levied on properties in areas identified in the regulation’s schedule, as well as on certain businesses and utilities. These fees are intended to replace traditional property and business taxes imposed under the Northern Affairs Act. The fees are retroactively effective from January 1, 2023, providing a clear timeline for property owners and businesses regarding their tax obligations. Fees must be paid by September 30, 2023, without penalty; thereafter, a penalty of 0.6% per month will accrue on any unpaid fees, compounding monthly until the balance is settled or the property is sold. Additionally, a fee of $20 is established for obtaining a tax certificate.

The regulation outlines specific fees based on various factors, such as road access and services provided. For example, properties at Athapapuskow Lake are charged $558.48 for lots with road access, with different amounts for those without, depending on whether they have sewage facilities and the plans of survey they fall under. Fees are also established for local businesses and utilities; for instance, Bakers Narrows Lodge at Athapapuskow Lake incurs a fee of $1,002.35, while Cook’s Campground at Crossing Bay is charged $702.45.

To ensure clarity, the regulation includes definitions for key terms, such as “Director of Surveys,” which refers to the individual appointed under The Surveys Act, and identifies specific land title offices relevant to the regulation, including the Portage La Prairie Land Titles Office (PLTO) and the Winnipeg Land Titles Office (WLTO). These definitions facilitate the proper implementation and understanding of the outlined fees and regulations.

The Fees in Lieu of Taxes and Related Matters Regulation (2023) serves as an essential mechanism for financing public services in Northern Manitoba. By establishing a clear framework for property and business taxation, it aims to enhance local governance and accountability. The structured fee schedule and provisions for penalties ensure that property owners and businesses are aware of their fiscal responsibilities while supporting community infrastructure and services

Manitoba (85/2023) July 13, 2023