Payments in Lieu of Taxes Act — M-13 2
Definitions 2 (1) In this Act, assessed dimension means the frontage, area, other dimension or other attribute of real property or immovables established by an assessment authority for the purpose of computing a frontage or area tax; ( dimensions fiscales ) assessed value means the value established for any real property or immovable by an assessment authority for the purpose of computing a real property tax; ( valeur fiscale ) assessment authority means an authority that has power by or under an Act of Parliament or the legislature of a province to establish the assessed dimension or assessed value of real property or immovables; ( autorité évaluatrice ) business occupancy tax means a tax levied on occupants in respect of their use or occupation of real property or immovables for the purpose of or in connection with a business; ( taxe d’occupation commerciale ) department means (a) any department named in Schedule I to the Financial Administration Act , (a.1) any division or branch of the federal public administration named in Schedule I.1 to that Act, (a.2) any commission under the Inquiries Act designated as a department for the purposes of the Financial Administration Act , (b) any corporation established by or under an Act of Parliament or performing a function on behalf of the Government of Canada included in Schedule I to this Act; ( ministères ) effective rate means the rate of real property tax or of frontage or area tax that, in the opinion of the Minister, would be applicable to any federal property if that property were taxable property; ( taux effectif ) federal property means, subject to subsection (3), (a) real property and immovables owned by Her Majesty in right of Canada that are under the administration of a minister of the Crown, (b) real property and immovables owned by Her Majesty in right of Canada that are, by virtue of a lease to a corporation included in Schedule III or IV, under the management, charge and direction of that corporation, (c) immovables held under emphyteusis by Her Majesty in right of Canada that are under the administration of a minister of the Crown, (d) a building owned by Her Majesty in right of Canada that is under the administration of a minister of the Crown and that is situated on tax exempt land owned by a person other than Her Majesty in right of Canada or administered and controlled by Her Majesty in right of a province, and (e) real property and immovables occupied or used by a minister of the Crown and administered and controlled by Her Majesty in right of a province; ( propriété fédérale ) frontage or area tax means any tax levied on the owners of real property or immovables that is computed by applying a rate to all or part of the assessed dimension of the property and includes any tax levied on the owners of real property or immovables that is in the nature of a local improvement tax, a development tax or a redevelopment tax, but does not include a tax in respect of mineral rights; ( impôt sur la façade ou sur la superficie ) Minister means the Minister of Public Works and Government Services; ( ministre ) minister of the Crown means a member of the Queen’s Privy Council for Canada in that member’s capacity of managing and directing or having responsibility for a department; ( ministre fédéral ) other attribute includes (a) in relation to a tax levy for the purpose of financing all or part of the capital cost of a service to real property or immovables, (i) the actual or estimated cost of constructing a new building, (ii) the number of rooms, living units or beds in a building, or (iii) the number of persons in occupancy of a building, and (b) in relation to a tax levy for the purpose of financing all or part of the operating cost of a service to real property or immovables, any prescribed criteria; ( autre élément ) prescribed means prescribed by regulations made by the Governor in Council under section 9; ( Version anglaise seulement ) property dimension means the fro