Payments in Lieu of Taxes Act — M-13 2
, 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 frontage, area, other dimension or other attribute that, in the opinion of the Minister, would be established by an assessment authority in respect of federal property as the basis for computing the amount of any frontage or area tax that would be applicable to that property if it were taxable property; ( dimensions effectives ) property value means the value that, in the opinion of the Minister, would be attributable by an assessment authority to federal property, without regard to any mineral rights or any ornamental, decorative or non-functional features thereof, as the basis for computing the amount of any real property tax that would be applicable to that property if it were taxable property; ( valeur effective ) real property tax means a tax of general application to real property or immovables or any class of them that is (a) levied by a taxing authority on owners of real property or immovables or, if the owner is exempt from the tax, on lessees or occupiers of real property or immovables, other than those lessees or occupiers exempt by law, and (b) computed by applying a rate to all or part of the assessed value of taxable property; ( impôt foncier ) taxation year means the fiscal year of a taxing authority; ( année d’imposition ) taxable property means real property and immovables in respect of which a person may be required by a taxing authority to pay a real property tax or a frontage or area tax; ( propriété imposable ) taxing authority means (a) any municipality, province, municipal or provincial board, commission, corporation or other authority that levies and collects a real property tax or a frontage or area tax pursuant to an Act of the legislature of a province, (b) any council of a band within the meaning of the Indian Act that levies and collects a real property tax or a frontage or area tax pursuant to an Act of Parliament, (c) the band, as defined in subsection 2(1) of the Naskapi and the Cree-Naskapi Commission Act , if it levies and collects a tax on interests in Category IA-N land as defined in that subsection, (c.1) any Cree First Nation , as defined in subsection 2(2) of the Cree Nation of Eeyou Istchee Governance Agreement Act that levies and collects a tax on interests in Category IA land , as defined in that subsection, (d) the Council as defined in subsection 2(1) of the shíshálh Nation Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of shíshálh lands , as defined in that subsection, (e) a first nation named in Schedule II to the Yukon First Nations Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of settlement land, as defined in that Act, or in respect of lands in which an interest is transferred or recognized under section 21 of that Act, (f) the Nisga’a Nation or a Nisga’a Village, as defined in the Nisga’a Final Agreement given effect by the Nisga’a Final Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Nisga’a Lands, as defined in that Agreement, (g) the Tlicho Government, as defined in section 2 of the Tlicho Land Claims and Self-Government Act , if it levies and collects a real property tax or a frontage or area tax in respect of Tlicho lands, as defined in section 2 of the Mackenzie Valley Resource Management Act , (g.1) the Déline Got’ine Government, as defined in section 2 of the Déline Final Self-Government Agreement Act , if it levies and collects a real property tax or a frontage or area tax in respect of Déline Lands, as defined in 22.1.1 of the Déline Final Self-Government Agreement that is approved, given effect and declared valid by that Act, (h) the Nunatsiavut Government, as defined in section 2 of the Labrador Inuit Lan