HomeMy WebLinkAboutPermissive Tax Exemptions - Policy 5.17
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 "ins titution" 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.