As published in Roadrunner Summer 2018: The provincial and federal governments, the Federation of Canadian Municipalities (FCM) and the Union of …
Revenue from taxes on land and improvements are the life blood of municipal services. As such, it is not surprising that each of Canada’s provinces and territories have enacted legislation to authorize not only the imposition and collection of such “property taxes,” but also to secure their collection. While there are some differences in the statutory language between jurisdictions, the various provincial and territorial statutes dealing with municipal and…