HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.16
POLICY STATEMENT
District of Maple Ridge
Title : Tax Exemption – Homes For The Care of
Children and the Relief of the Aged, the Poor, the
Disabled and the Infirm
Policy No : 5.16
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)(a) of the Community Charter allows for permissive tax exemptions for properties
that (i) are owned or held by a charitable, philanthropic or other not for profit corporation, and (ii)
the Council considers are used for a purpose that is directly related to the purposes of the
corporation.
There are Provincial and Federal programs in place to assist these organizations and the services
that they provide are the responsibility of these senior governments. The purpose of this policy is
to confirm that permissive tax exemptions will not be granted to these organizations.
Definitions:
None