Fees in Lieu of Taxes and Related Matters Regulation (2025)

Fees in Lieu of Taxes and Related Matters Regulation (2025), M.R. 59/2025 The Northern Affairs Act , C.C.S.M. c. N100 Regulation 59/2025 Registered July 17, 2025 bilingual version (HTML) Table of Contents Section 1 Fee in lieu of taxes 2 Date of imposition 3 Penalties 4 Fee for tax certificate Schedule Fee in lieu of taxes 1(1) For the year 2025, the fees in lieu of taxes set out in the Schedule are set and imposed on (a) any lot of property within an area described in the Schedule and any lot of property within any subsequent plan of survey or subdivision of a lot contained in such a plan of survey or subdivision; and (b) any business or utility described in the Schedule. Fee in lieu of property and business taxes 1(2) The fees in this section are in lieu of real property taxes and business taxes imposed by a regulation made under The Northern Affairs Act . Deemed date of imposition 2 A fee set and imposed under this regulation is deemed to be imposed as of January 1, 2025. Penalties 3 A fee imposed under this regulation may be paid at par at any time on or before October 31, 2025, but after that date a penalty must be added on the first day of each month to any amount of the fee in lieu of taxes or penalty that is unpaid at a rate of 0.6% of the unpaid amount each month until the fee and penalty are fully paid or the land liable for it is sold. M.R. 70/2025 Fee for tax certificate 4 The fee for a tax certificate is $20. SCHEDULE (Subsection 1(1)) FEES IN LIEU OF TAXES