25 (1) The Minister may make regulations, (a) governing and clarifying the application of this Act; (b) prescribing those matters which are required or permitted to be prescribed; (c) governing those matters which are required or permitted to be done in accordance with the regulations; (d) defining any word or expression in this Act that is not already defined; (e) providing for the deferral or cancellation of, or other relief in respect of, all or part of a tax increase on property in the residential property class for persons assessed as owners who are, or whose spouses are, (i) low-income seniors, as defined in the regulations, or (ii) low-income persons with disabilities, as defined in the regulations; (f) providing for tax rebates in whole or in part for eligible charities for the purpose of giving them relief from taxes or amounts paid on account of taxes on property they occupy and prescribing circumstances in which the tax rebate is available, the classes of property to which it applies and any conditions that must be satisfied; (g) providing for tax rebates in whole or in part to owners of property that have vacant portions, other than property in the residential property class, the multi-residential property class, the farm property class, the pipe line property class or the managed forests property class, and prescribing the circumstances in which the tax rebate is available and any conditions that must be satisfied; (h) providing for the cancellation of all or a portion of the taxes levied on property for the purposes of providing an incentive for the environmental remediation of the property and prescribing circumstances in which the cancellation is available, the classes of property to which a cancellation applies and any conditions that must be satisfied; (i) providing for reductions or refunds of tax in respect of heritage properties and prescribing circumstances in which the tax reduction or refund is available, the classes of property to which it applies and any conditions that must be satisfied; (j) governing the allocation and application of amounts collected under this Act in respect of amounts payable under this Act and amounts payable under one or more prescribed Acts; (k) providing for the payment of interest on any refund, rebate, deferral or cancellation of property tax that is authorized by this Act and prescribing the rate thereof; (l) prescribing the manner in which property tax payable is billed and paid for the purposes of subsection 6 (1.1).  2006, c. 33, Sched. Z.2, s. 25 (1); 2008, c. 19, Sched. Q, s. 5; 2016, c. 37, Sched. 20, s. 1. Classes (2) A regulation may establish classes of persons or land and may impose different requirements or entitlements with respect to each class.  2006, c. 33, Sched. Z.2, s. 25 (2). Scope of regulation (3) A regulation may be general or specific in its application.  2006, c. 33, Sched. Z.2, s. 25 (3). Retroactivity (4) A regulation is effective with reference to a period before it was filed, if the regulation so provides.  2006, c. 33, Sched. Z.2, s. 25 (4). Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. Q, s. 5 - 01/01/2009 2016, c. 37, Sched. 20, s. 1 - 08/12/2016 Transitional Matters