The Fees in Lieu of Taxes and Related Matters Regulation (2024), M.R. 65/2024 establishes a fee structure designed to replace property taxes for specific areas and businesses in Manitoba under The Northern Affairs Act. This regulation is significant as it outlines the fees applicable for the year 2024, ensuring that municipalities can fund their operations without relying on conventional real property taxes. The regulation sets fees applicable to properties and businesses detailed in a comprehensive schedule, affecting any lot of property in designated areas and any lots within future surveys or subdivisions, as well as specific businesses or utilities mentioned.

All fees established under this regulation are deemed to be imposed retroactively from January 1, 2024. Property owners are allowed until September 30, 2024, to pay their fees without incurring penalties. After this date, a penalty of 0.6% per month will be added to any unpaid fees, accruing until the fees and penalties are settled or until the liable property is sold. Additionally, the fee for obtaining a tax certificate is set at $20.

The fee structure is categorized based on geographic areas and property conditions, with specific fees varying according to the level of services provided, such as road access. For instance, at Athapapuskow Lake, fees include $708.48 for properties with road access, $318.13 for those without road access, and $182.05 for properties with no road access or sewage facilities. Similarly, in Big Island Lake, the North End with road access incurs a fee of $505.85, while the South End with road access costs $415.85. Furthermore, property owners whose primary residences are located in areas subject to these fees are required to pay an education levy of $500.

The regulation also outlines a distinct fee structure for businesses and utilities situated in designated areas, separate from the residential property fees. For example, Aberdeen Lodge at Athapapuskow Lake is subject to a fee of $241.63, while Bakers Narrows Lodge incurs a fee of $1,002.35, and Moak Lake Lodge at Crossing Bay has a fee of $1,122.45. This categorization ensures that businesses contribute fairly to the local infrastructure they utilize.

Several definitions are included in the regulation to clarify its application. Key terms such as Director of Surveys—referring to the designated official under the Surveys Act responsible for overseeing the regulation’s implementation—and various Land Titles Offices, including the Dauphin Land Titles Office (DLTO) and the Portage la Prairie Land Titles Office (PLTO), are essential for property registration and management.

In conclusion, the Fees in Lieu of Taxes and Related Matters Regulation (2024) is a crucial element of Manitoba’s fiscal framework, enabling the collection of fees in place of traditional property and business taxes. This regulation provides a structured approach to funding municipal services in northern regions, addressing the unique challenges they face.

Manitoba (65/2024) July 25, 2024