Contents
- assessment means an assessment under this Act and includes…
- bank means a bank as defined in section 2 of the Bank Act…
- business number means any number (other than a Social Insu…
- citizen has the same meaning as in subsection 2(1) of the…
- Commissioner means, except in sections 21, 22 and 83, the…
- common-law partner of an individual at any time means anot…
- confirmed delivery service means certified or registered m…
- credit union means a credit union as defined in subsection…
- disaster means an earthquake, fire, flood, landslide, spil…
- dwelling unit means a residential unit that contains priva…
- excluded owner of a residential property for a calendar ye…
- fair rent, in respect of a residential property for a cale…
- hazardous condition, in respect of a residential property,…
- judge, in respect of any matter, means a judge of a superi…
- long-term lease, in respect of land, means a lease, licenc…
- Minister means the Minister of National Revenue. (ministre)
- month means a period beginning on a particular day in a ca…
- officer means, except in the definition specified Canadian…
- owner of a residential property means a person that is ide…
- ownership percentage, in respect of a particular person th…
- permanent resident has the same meaning as in subsection 2…
- personal representative, in respect of a deceased individu…
- prescribed means
- property tax means a tax levied by a province, provincial…
- record means any material on which representations, in any…
- residential property means property (other than prescribed…
- specified Canadian corporation, in respect of a calendar y…
- specified Canadian partnership, in respect of a calendar y…
- specified Canadian trust, in respect of a calendar year an…
- tax means tax payable under this Act. (taxe)
- taxable value, in respect of a residential property for a…
Commissioner means, except in sections 21, 22 and 83, the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.