BILL NO. 84

(as introduced)

2nd Session, 59th General Assembly
Nova Scotia
55 Elizabeth II, 2006

Private Member's Bill

Municipal Government Act
(amended)

Leo Glavine
Kings West

First Reading: May 10, 2006

(Explanatory Note)

Second Reading:

Third Reading:

This Bill

(a) exempts charities and other non-profit organizations from municipal taxes on their property used for their work; and

(b) adds to the exemptions from municipal taxation, property leased by a registered Canadian charitable organization and used for a charitable purpose.

1 (1) Clauses 71(1)(a) and (b) of Chapter 18 of the Acts of 1998, the Municipal Government Act, are repealed and the following clause substituted:

(a) property of a municipality or village that is
(i) leased by a named registered Canadian charitable organization, and

(ii) used directly and solely for a charitable purpose;

2 Chapter 18 is further amended by adding immediately after Section 71 the following Section:

71A Property of

(a) a charitable organization that is used directly and solely for a charitable purpose;

(b) a non-profit organization that is used directly and solely for a non-profit purpose,

is exempt from taxation pursuant to this Act.