Open Government Portal

The Payments in Lieu of Taxes Program is administered by Public Services and Procurement Canada (PSPC). Every year more than $560 million is distributed to approximately 1,100 taxing authorities where property owned by federal departments is situated. Payments made under the Payments in Lieu of Taxes Act are based on the principle of fairness respecting both the taxing authorities and the federal government and are equitable in comparison to those made by other property owners. Payments are calculated on the basis of values and tax rates which would, in the opinion of the Minister of Public Services and Procurement, apply to federal property if it were taxable.

The Nova Scotia Power Privatization Act authorizes the Minister of Municipal Affairs and Housing to distribute monies (which it receives from Nova Scotia Power Inc. as payments in lieu of municipal taxes) to the municipalities.  The Province use the NSPI assessments from the Property Valuation Services Corporation to calculate each municipality's share of total NSPI assessment.

The Canadian Child Tax Benefit (and integrated programs) Payment Dates presents the dates on which the benefit payment will be issued. Canada Child Tax Benefits are paid over a 12-month period from July of one year to June of the next year. Generally, payments are made on the 20th of each month.

The GSTC Payment Dates presents the dates on which the credit will be issued. The Goods and Services Tax/Harmonized Sales Tax Credit payments are generally issued on the 5th day of each quarter from July of one year to April of the next year.

The WITB Advance Payment Dates presents the dates on which the advanced payment will be paid. The Working Income Tax Benefit advanced payments are generally issued on the 5th day of each quarter from April of one year to January of the next year.

Tax interest is compounded daily and interest rates are reset every 3 months. Note: Provincial land tax interest rates are not reset every three months. Provincial land tax interest rates are summarized on the provincial land tax webpage. Interest rates do not apply to the Estate Administration Tax Act, 1998.

A sheet to assist in the calculations of CCTB payment amounts, including the Child Disability Benefit and the National Child Benefit Supplement.

After employment income (earnings), government transfer payments make up the next largest component of total income for individuals. Government transfer payments, such as old-age pensions, employment insurance benefits, child tax benefits and Goods and Services Tax credits, contributed 10 cents of every dollar (on average) to family income. Family income is the combined income of all family members from all sources before income taxes are deducted.

After employment income (earnings), government transfer payments make up the next largest component of total income for individuals. Government transfer payments, such as old-age pensions, employment insurance benefits, child tax benefits and Goods and Services Tax credits, contributed 10 cents of every dollar (on average) to family income. Family income is the combined income of all family members from all sources before income taxes are deducted.

The Property Tax Rebate for Seniors helps low-income seniors with the cost of municipal residential property taxes. Rebates are 50% of what seniors paid on last year’s property taxes, up to a maximum of $800. Data field names: total applications received, applications approved, applications denied, average rebate amount, distribition rebate amount, opt-in applications to Heating Rebate Assistant Program.