The present Regulations are made under the Real Property Tax Act. In particular, the Regulation lays down detailed provisions relating to the enforcement of the afore-mentioned Act in the Province. Section 5 deals with special real property tax levied under clause 12(5) of the Act and establishes that it shall be levied at the same rate as the rate levied pursuant to the Act for the taxation year in which the improvements were made. The text consists of 27 sections.
Implements: Real Property Tax Act (R.S.P.E.I. 1988, c. R-5). (2016-08-30)
Autores e editores
Government of Prince Edward Island (Canada)