PART X POWER TO IMPOSE TAXES
Power to impose taxes
267 (1) The City may, by by-law, impose a tax in the City in accordance with this Part if the tax is a direct tax.  2006, c. 11, Sched. A, s. 267 (1); 2017, c. 8, Sched. 4, s. 4 (1). Exclusions, types of tax (2) The City is not authorized to impose any of the following taxes: 1. A tax imposed on a person in respect of the person’s income, revenue, profits, receipts or other similar amounts. 2. A tax imposed on a person in respect of the person’s paid up capital, reserves, earned surplus, capital surplus or any other surplus, indebtedness or in respect of similar amounts. 3. A tax imposed on a person in respect of machinery and equipment used in research and development or used in manufacturing and processing and in respect of any assets used to enhance productivity, including computer hardware and software. 4. A tax imposed on a person in respect of remuneration for services, including non-monetary remuneration, that is paid or payable by the person or that is conferred or to be conferred by the person. 5. A sales tax imposed on a person in respect of the acquisition or purchase of any tangible personal property, any service or any intangible property, other than a tax imposed on the person, i. for the purchase of admission to a place of amusement as defined in the Retail Sales Tax Act, ii. for the purchase of liquor as defined in subsection 1 (1) of the Liquor Licence and Control Act, 2019
for use or consumption, iii. for the production by the person of beer or wine, as defined in subsection 1 (1) of the Liquor Licence and Control Act, 2019, at a ferment on premises facility, as defined in subsection 1 (1) of that Act, for use or consumption, iv. for the purchase of tobacco as defined in section 1 of the Tobacco Tax Act for use or consumption, or v. in respect of the purchase of transient accommodation. 6.  Revoked: 2017, c. 8, Sched. 4, s. 4 (3). 7. A tax imposed on a person in respect of the acquisition of any gas or liquid that may be used for the purpose of generating power by means of internal combustion and in respect of any special product or any substance that may be added to the gas or liquid. 8. A tax imposed on a person in respect of the person’s consumption or use of energy, including electricity. 9. A tax on a person’s wealth, including an inheritance tax and a tax in respect of, i. the total value of assets or the total value of two or more classes of assets owned by the person, or ii. any monetary assets or financial instruments owned by the person. 10. A poll tax imposed on an individual by reason only of his or her presence or residence in the City or in part of it. 11. A tax on the generation, exploitation, extraction, harvesting, processing, renewal or transportation of natural resources. 12. A tax on the supply of natural gas or artificial gas. 13. A tax on the use of a highway (as defined in subsection 1 (1) of the Highway Traffic Act) by a person in respect of equipment placed under, on or over the highway for the purpose of supplying a service to the public.  2006, c. 11, Sched. A, s. 267 (2); 2017, c. 8, Sched. 4, s. 4 (2, 3); 2019, c. 15, Sched. 22, s. 90 (2). Requirements for by-law (3) A by-law described in subsection (1) must satisfy the following criteria: 1. It must state the subject of the tax to be imposed. 2. It must state the tax rate or the amount of tax payable. 3. It must state the manner in which the tax is to be collected, including the designation of any persons or entities who are authorized to collect the tax as agents for the City and any collection obligations of persons or entities who are required to collect the tax under subsection (5). 2006, c. 11, Sched. A, s. 267 (3); 2017, c. 8, Sched. 4, s. 4 (4). Other contents of by-law (4) A by-law described in subsection (1) may provide for, (a) exemptions from the tax; (b) rebates of tax; (c) penalties for failing to comply with the by-law; (d) interest on outstanding taxes or penalties; (e) the assessment of outstanding tax, penalties or interest; (f) audit and inspection powers; (g) the establishment and use of dispute resolution mechanisms; (h) the establishment and use of such enforcement measures as the city council considers appropriate if an amount assessed for outstanding tax, penalties or interest remains unpaid after it is due, including measures such as garnishment, the seizure and sale of property and the creation and registration of liens; (i) such other matters as city council considers appropriate.  2006, c. 11, Sched. A, s. 267 (4). By-law may require persons or entities to collect tax (5) Subject to subsection (6), a by-law described in subsection (1) may require certain persons or entities to collect the tax as agents for the City. 2017, c. 8, Sched. 4, s. 4 (5). Exception (6) The by-law shall not require the collection of the tax, as an agent for the City, by the Crown, any agency of the Crown or any authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council. 2017, c. 8, Sched. 4, s. 4 (5). Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 4 (1-5) - 01/12/2017 2019, c. 15, Sched. 22, s. 90 (2) - 29/11/2021