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- Title
Bill 5, The Cottage Property Tax Increase Deferral Act: A Case Study in the Making of Useless Law.
- Authors
LAMOTHE, KYLE B.
- Abstract
The article presents a case study of the reasons for the proposal of the Bill 5, the Cottage Property Tax Increase Deferral Act. It states that Bill 5 allows the cottage owners to postpone payment of the increases in property taxes until ownership of the cottage change. It cites that at the second reading, the bill was described as part of an approach by the government to control education property taxes. It also mentions that the tax deferral system of Bill 5 do not provide long term benefit.
- Subjects
PROPERTY tax laws; COTTAGES; BALANCE of payments; LEGISLATIVE bills; DEFERRED tax
- Publication
Manitoba Law Journal, 2012, Vol 35, Issue 2, p205
- ISSN
0076-3861
- Publication type
Article
- DOI
10.29173/mlj810