HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.17.pdfTax Exemption- Private Hospitals and Daycares - 5.17.doc
POLICY STATEMENT District of Maple Ridge Title: Tax Exemption – Private Hospitals and Daycares Policy No : 5.17 Supersedes: AMENDED Authority: Council Approval: August 31, 2004 Effective
Date: September 11, 2001 Policy Statement: No exemptions are permitted under this Section as these services are the responsibility of senior government. Purpose: Section 224(2)(j) of
the Community Charter allows permissive tax exemptions for properties owned or held by a person or organization and operated as a private hospital licensed under the Hospital Act, or
an institution licensed under the Community Care Facility Act. While some day-care facilities are licensed under the Community Care Facility Act, it takes a broad interpretation of
"institution" to make these facilities eligible for tax exemption. This appears to be contrary to the Community Charter. The purpose of this policy is to confirm that tax exemptions
will not be provided to services that are the responsibility of other governments. Definitions: None.