Local Improvement Tax Regulation, 2014

O.I.C. 2014/82

Yukon — Regulations

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LOI SUR L’ÉVALUATION ET LA TAXATION /eccommissairecencconseilcexécutif8cconformémentcà l’articlecikcdeclacLoixsurxl’évaluationxetxlaxtaxation8cdécrètecn 1qstc établic lecRèglementx dex 2014x surx lax taxe d’améliorationxlocaleparaissantcencannexef ’aitcàcÿhitehorse8cauc0ukon8cleclcmai`4g-f ______________________________________________________ %ommissairecduc0ukon O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 1YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

LOCAL IMPROVEMENT TAX REGULATION, 2014 1wocrecoverctheccostcofclocalcimprovementscwith respectctocthecregionscandcprojectsclistedcincthecattached vchedule8caclocalcimprovementctaxciscleviedconceach propertycforctheclocalcimprovementcassociatedcwithcthat propertycconsistingcofcthecprincipalcamountcandcthe interestcspecifiedcforcthatcpropertycincthecattached vchedulef 2wheclocalcimprovementctax eaécshallcbecshowncascacseparatecitemconcthectax noticecforcthecproperty9 ebéciscduecandcpayablecincthecannualcinstalments showncincthecattachedcvchedulecatcthecsamectime asc thec propertyc taxesc underc thec (ctc arec duec and payable9 ecéciscpartcofcthectotalctaxcpayablecforcthe property9cand edécmaycbecpaidcincadvancecbycpayingcthe outstandingcbalancecofcprincipalctogethercwith interestcaccruedcatcthectimecofcpaymentfc 3egécwhec inistercmaycentercintocacnon–renewable agreementcdeferringcthecimpositioncofcaclocalcimprovement taxcforcupctocfifteencyearscwithoutcinterest8cforcelectrical utilitycservices8ctelephonecutilitycservicescorcother telecommunicationcservicesfc e`éc (c non–renewablec deferralc agreementc shall terminateconcthecearliercof eaécthecexpirycdatecofcthecagreement9 ebécthecdispositioncofcthecpropertycsubjectctocthe tax8cunlesscthecagreementcotherwisecprovides9cand ecécthecconnectioncofcthecutilitycservicectocthe propertycsubjectctocthectaxf RÈGLEMENT DE 2014 SUR LA TAXE D’AMÉLIORATION LOCALE 1(fincdecrecouvrerclescfraiscencouruscpourcdes améliorationsclocalescrelativescauxcrégionscetcauxcprojets visésc àc l’annexec duc présentc règlement8c unec taxe d’améliorationclocalecestcprélevéecàcl’égardcdecchaque propriétécpourcl’améliorationclocalecliéecàclacpropriétéf %ettectaxeccorrespondcauccapitalcetcauxcintérêtscfixéscpour lacpropriétécétabliscàclacprésentecannexef 2/escmodalitéscsuivantescs’appliquentcàclactaxe d’améliorationclocalecn aéc ellec faitc l’objetc d’unec inscriptionc distinctec sur l’aviscdectaxationcpourclacpropriété9 béclescversementscannuelscétabliscàclacprésente annexecsontcpayablescaucmêmecmomentcquecle sontclesctaxescfoncièrescsousclecrégimecdeclac/oi9 cécellecconstituecunecpartiecintégrantecdesctaxes foncièrescpayablescàcl’égardcdeclacpropriété9 déc ellec peutc êtrec acquittéec dec façonc anticipéec en payantclecsoldecimpayécduccapitalcainsicquecles intérêtscaccumuléscàclacdatecducpaiementf 3egéc/ecministrecpeutcconclurecdescententescnon renouvelablescpourcreportercl’impositioncd’unectaxe d’améliorationclocale8cpourcunecpériodecmaximalecde quinzecans8csanscintérêts8cpourclescservicescd’électricité8cde téléphonecouctoutcautrecservicecdectélécommunicationf e`écxnecententecnoncrenouvelablecpourcreporter l’impositioncd’unectaxecd’améliorationclocalecprendcfincàcla premièrecdescdatescsuivantescn aécàclacdatecd’expirationcdecl’entente9 béclorscdecl’aliénationcducbiencassujetticàclactaxe8cà moinscd’indicationccontrairecdanscl’entente9 céclorscducraccordementcducservicecpubliccaucbien assujetticàclactaxef O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 2YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

SCHEDULE LOCAL IMPROVEMENT TAX REGULATION, 2014 2_37q%wc /qr(/c2_32q_w0 w02qc3’ 2_;t%;2(/ ;twq_qvwwq_ ’;_vw /(vw(ttx(/ ˆ .qv%_;2w;3t vq_y;%q ( 3xtw _(wq 0q(_ 0q(_2(0 qtw 2_37q%w /3wcg`4h q/q%w_;%(/ :gg8hggf44 gf`i, gi `4g- `4`l :lhgfjjc hl 2/(tclm–kl )x_ (c_.56/3tfcsÿ0 0`-4-g-g`4h4i4 2_37q%w /3wch` q/q%w_;%(/ :`84jgfgi gf`i, gi `4g- `4`l :gigfiic i4–g 2/(tcmh–gk4 qt.qts(// 0gi4ggj`4h`4`4 2_37q%w /3wcgh-` q/q%w_;%(/ :i8mhif-j gf`i, gi `4g- `4`l :-hjf-gc ih 2/(tcmj–ggm s3wv2_;trvc_. 0`h4-g-gh-`4l4 2_37q%w /3wcgi`g q/q%w_;%(/ :h8ki4f44 gf`i, gi `4g- `4`l :`kifk`c ik–g 2/(tcg4–4-h ;)qzcy(//q0 0``4-g-gi`g4`4 2_37q%w /3wcg44i–`–h q/q%w_;%(/ :`8m-`fmm gf`i, g4 `4g- `4`h :hg-fmgc k- 2/(tc4i–4kk r_;ZZ/0cy(//q0 0g-4i4hg44ihh4 2_37q%w /3wcgihl q/q%w_;%(/ :g`84`if-m gf`i, gi `4g- `4`l :ll-fgmc kj 2/(tcg`–`4j w(6s;t;cs3wv2_;trvc_. 0`h4-gihl4`4 2_37q%w /3wcg4`4 q/q%w_;%(/ :gl8lilfm4 gf`i, gi `4g- `4`l :g8hljfjhc kk 2/(tcill-i 6 cghmfmc6.csÿ0 0`g4-4kg4`44l4 2_37q%w /3wcg4-j q/q%w_;%(/ :`j8j`ifgg gf`i, g4 `4g- `4`h :`8l-lfmkc km 2/(tc4`–`jl 6 cgijlc(/(v6(csÿ0 0gi4gg-g4-j444 2_37q%w /3wcgml q/q%w_;%(/ :l8-i4f44 gf`i, g4 `4g- `4`h :m4-fglc l4 2/(tckkhm- r3/.qtcs3_t 0`44-g4`gml4l4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 3YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wcg4li v3/(_ :h`8hm`fi4 gf`i, gi `4g- `4`l :`8hlgfkgc ll 2/(tcg4–4kj 6.5sÿ0c6 c``4 0g-4i4hg4li4`4 2_37q%w /3wcgg`j q/q%w_;%(/ :m8ihifgg gf`i, gi `4g- `4`l :k4gf4lc mg 2/(tckhimh w(6s;t;c_;yq_c_. 0`h4-g-gg`j444 2_37q%w /3wcg--- q/q%w_;%(/ :l8khifg4 gf`i, gi `4g- `4`l :j-`f`jc m` 2/(tc4i–4`g w(6s;t;c_;yq_c_. 0`h4-g-g---4i4 2_37q%w /3wcgihj q/q%w_;%(/ :gg8m`kfh4 gf`i, gi `4g- `4`l :lkjfmkc mh 2/(tcg`–`4j w(6s;t;cs3wcv2_;trvc_. 0`h4-g-gihj4-4 2_37q%w /3wcg44`–h v3/(_ :`i8m44f44 gf`i, g4 `4g- `4`h :`8kkgfhlc h44 2/(tc4-–44g _3rq_vc/(6qc–c6 cg44j 04i4g4hg44`hg4 2_37q%w /3wcg4gi wq/q2s3tq :k8iikf44 gf`i, gi `4g- `4`l :iiifj-c h4g 2/(tcm`–g4j 6 cg-ilc(5sÿ0 0``4-ghg4gi4j4 2_37q%w /3wcg4`` v3/(_ :h-8-mlf44 gf`i, gi `4g- `4`l :`8ihjfi`c h4h 2/(tc4i–4ik (w/;tc_3(. 04i4h4-g4``444 2_37q%w /3wcgigk q/q%w_;%(/ :gl8lhjfli gf`i, gi `4g- `4`l :g8hlif4gc h4i 2/(tc4l–gj- 6 cg-i`c(5sÿ0cÿ33./(t. 0``4-g-gigk4l4 2_37q%w /3wcgg-h–` q/q%w_;%(/ :k84-mfig gf`i, gi `4g- `4`l :iglfhhc h4j 2/(tcg`–gkk 3/.c(5sÿ0c ;/qcm`m–mh- 0``4-g-gg-hgl4 2_37q%w /3wcg44-–g q/q%w_;%(/ :gj8j`jfg` gf`i, gi `4g- `4`l :g8```f-jc h4l 2/(tcg`–gil t_csq(_wc)(_c_(t%s 0``4-ghg44-gk4 2_37q%w /3wcgg-m–` wq/q2s3tq :`8g`-f44 gf`i, g4 `4g- `4`h :``kf`kc hgg 2/(tcgg–44i 3/.c(5sÿ0 0``4-g-gg-mg`4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 4YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wcg4mg q/q%w_;%(/ :gk8mk`fg- gf`i, gi `4g- `4`l :g8h`gf-hc hgh 2/(tc4i–4lh 6 cg-`fkc6/csÿ0 0`g4-4kg4mg4`4 2_37q%w /3wcgki–g q/q%w_;%(/ :j8l4kfmj gf`i, gi `4g- `4`l :i44fikc hg- 2/(tcg`–4jl (_%w;%c._;yq 0`44-g4`gkigh4 2_37q%w /3wcgh4m–g q/q%w_;%(/ :-48h4ifkl gf`i, gi `4g- `4`l :`8mjhfi-c hgi 2/(tc`4gh–44hi vfcvs3_qc3’cw(6s;t;c_;y 0``4-g-gh4mgl4 2_37q%w /3wcg4mg wq/q2s3tq :h8m`kf44 gf`i, gi `4g- `4`l :`llfk-c hgj 2/(tc4i–4lh 6 cg-`fkc6/csÿ0 0`g4-4kg4mg4`4 2_37q%w /3wcgg4h q/q%w_;%(/ :gj8`j`fi4 gf`i, gi `4g- `4`l :g8gmifk`c hgk 2/(tcgh–4lh 6 c`hjct3_wsc65sÿ0 0`m4h44gg4h4l4 2_37q%w /3wcg`g4 q/q%w_;%(/ :`h84-gfmm gf`i, gi `4g- `4`l :g8jm-f`4c hgl 2/(tclm–gk4 )x_ (c_.c–c6/csÿ0 0`-4-g-`g44j4 2_37q%w /3wcg4l4–h q/q%w_;%(/ :j8m4`f`l gf`i, gi `4g- `4`l :i4kfi4c h`4 2/(tc4m–4kj s3wv2_;trc_. 0`h4-g-g4l4hl4 2_37q%w /3wcgihk q/q%w_;%(/ :`i8hk-fj4 gf`i, gi `4g- `4`l :g8ljifk4c h`g 2/(tcg`–`4j w(6s;t;cs3wcv2_;trvc_. 0`h4-g-gihk4h4 2_37q%w /3wcg44` v3/(_ :-48`-kfh` gf`i, gi `4g- `4`l :`8mimf`-c h`- 2/(tcmi–ggi %%()qc%_qq6 0gi4mg4g44`4l4 2_37q%w /3wc`- q/q%w_;%(/ :m8ghifhg gf`i, gi `4g- `4`l :jkgfjmc h`i 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4`-4-4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 5YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wc`4h–g q/q%w_;%(/ :g`8hlifj4 gf`i, gi `4g- `4`l :mg4fjkc h`k 2/(tcg`–4jm .xt%(tc._;yq 0`44-g44`4hgh4 2_37q%w /3wc-j q/q%w_;%(/ :-8li`fjg gf`i, gi `4g- `4`l :hijfl4c h`l 2/(tcmm–`g` qt.qts(//cvx) 0gi4ggj`4-j4j4 2_37q%w /3wcg4gg q/q%w_;%(/ :h8mjmflk gf`i, gi `4g- `4`l :`mgflmc h`m 2/(tci-4gg 6 cg`mfhc6.csÿ0 04i4-4kg4gg4m4 2_37q%w /3wcghkg wq/q2s3tq :l8llkf44 gf`i, gi `4g- `4`l :jihf-hc hhh 2/(tcmm–g-h w(6s;t;c_;yq_c_3(. 0`h4-g-ghkg4`4 2_37q%w /3wcgigk q/q%w_;%(/ :m8i44f44 gf`i, gi `4g- `4`l :jmlfi4c hhi 2/(tc4l–gj- 6 cg-i`c(5sÿ0 0``4-g-gigk4l4 RURAL4ELECTRIFICATION4’4 TELECOMMUNICATION PROJECTS404TOTALS º496ÿ713.55 º38ÿ732.450 2_37q%w /3wcgki–g ÿq// :gi8lmlfkh gf`i, gi `4g- `4`l :g8gjlfmlc g`4 2/(tcg`–4jl (_%w;%c._;yq 0`44-g4`gkigh4 2_37q%w /3wcg44k ÿq// :g-8m-jfkg gf`i, gi `4g- `4`l :g84mlfmlc gii 2/(tci-lli %3ÿ/q0c/(6q 0`g4-g4g44k444 2_37q%w /3wcg44-–g ÿq// :gj8mjhf`4 gf`i, gi `4g- `4`l :g8`-kf`-c gj4 2/(tcg`–gil t_csq(_wc)(_c_(t%s 0``4-ghg44-gk4 2_37q%w /3wcg4`4c ÿq// :hj8`i4f44 gf`i, gi `4g- `4`l :`8jjifhhc glh 2/(tcill-i 6 cghmfmc6.csÿ0cˆc` 0`g4-4kg4`44l4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 6YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wc`k( ÿq// :l8-ghfml gf`i, gi `4g- `4`l :jglfjic gli–g 2/(tc4l–4j` 2;/3wc wtc–cv2_;trq_ 0`h4-g-`4`k4l4 2_37q%w /3wc`i ÿq// :hm8`h-fj- gf`i, gi `4g- `4`l :`8ll-fklc gmg 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4`i4h4 2_37q%w /3wcgi`g ÿq// :h`8ii4f44 gf`i, gi `4g- `4`l :`8hmhf`mc `44 2/(tcg4–4-h ;)qzcy(//q0 0``4-g-gi`g4`4 2_37q%w /3wc`` ÿq// :-g8j44f44 gf`i, gi `4g- `4`l :h84ilfk4c `4i 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4``4j4 2_37q%w /3wcg4`h ÿq// :``8--`fl- gf`i, gi `4g- `4`l :g8ji4fg-c `4k 2/(tcih`-i 6 cgmmfmc6/csÿ0 0`-4-g-g4`h4h4 2_37q%w /3wcg4lh ÿq// :--8kmifhl gf`i, gi `4g- `4`l :h8`mhfjic `g` 2/(tcg4–4ki 6 c``4c6/3t.;6qcsÿ0 0g-4i4hg4lh4-4 2_37q%w /3wcg` ÿq// :gk8miif4h gf`i, gi `4g- `4`l :g8h`4fgkc `gh 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4g`4l4 2_37q%w /3wchj ÿq// :gl8jl4fli gf`i, gi `4g- `4`l :g8hkhfi-c `g- 2/(tc4j–gj` ;tq_vc_;.rqcvx) 0`h4-g-h4hj4i4 2_37q%w /3wcm ÿq// :``8gkhflh gf`i, gi `4g- `4`l :g8jh4fhjc `gi 2/(tcm4–`i 2;tqc/(6qc%3ww(rq 0gi4gg-`44m4h4 2_37q%w /3wcgk ÿq// :hi8kh`fli gf`i, gi `4g- `4`l :`8j`kfhgc `gj 2/(tc-mghk 7(%6’;vsc)(0 0`j4i4h44gk4h4 2_37q%w /3wcgigk ÿq// :gi8jihfgg gf`i, gi `4g- `4`l :g8gi4fm`c ``g 2/(tc4l–gj- 6 cg-i`c(5sÿ0cÿ33./(t.c_. 0``4-g-gigk4l4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 7YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wcg44-–` ÿq// :gl8mh`flk gf`i, gi `4g- `4`l :g8hm`f4kc ``h 2/(tcg`–gil t_csq(_wc)(_c_(t%s 0``4-ghg44-`i4 2_37q%w /3wcg44i–`–i ÿq// :h48`gjfl- gf`i, gi `4g- `4`l :`8``gfk-c ``- 2/(tc4i–4kk r_;ZZ/0cy(//q0 0g-4i4hg44iil4 2_37q%w /3wcgg4i ÿq// :l8-lmf44 gf`i, gi `4g- `4`l :j`-fgkc ``j 2/(tc4j–gkh (tt;qc/(6qc_3(. 0`g4-4kgg4i4j4 2_37q%w /3wcg4kg ÿq// :-g84ggfi4 gf`i, gi `4g- `4`l :h84gif-hc ``m 2/(tcm-–-j w(r;vscqvw(wqv 0gm4-4lg4kg444 2_37q%w /3wcgg`m ÿq// :hg8jgjfhk gf`i, gi `4g- `4`l :`8h`-fj-c `h4 2/(tc4g–g`m rqtw;(tc/(tq 0`44-g4gg`m4-4 2_37q%w /3wcg4gi–g ÿq// :-h8kmkf-- gf`i, gi `4g- `4`l :h8``4f`kc `hg 2/(tck`lhk vs(//3ÿc)(0 04i4-g-g4gig-4 2_37q%w /3wcgh4m–g ÿq// :h-8-gifj` gf`i, gi `4g- `4`l :`8ih4f-jc `hh 2/(tcgh–4hi vfcvs3_qc3’cw(6s;t;c_;yq_ 0``4-g-gh4mgl4 2_37q%w /3wcg4mg ÿq// :g`8liif`- gf`i, gi `4g- `4`l :m-if`4c `h- 2/(tc4i–4lh 6 cg-`fkc6/5sÿ0 0`g4-4kg4mg4`4 2_37q%w /3wcg44g–h–g ÿq// :g48-lgfkk gf`i, gi `4g- `4`l :kk4fjmc `hi 2/(tcll–kk 6 ckflc(tt;qc/(6qc_3(. 0`g4-4kg44ghi4 2_37q%w /3wc``k ÿq// :``8mi4f44 gf`i, gi `4g- `4`l :g8jlkf-hc `hl 2/(tciljgi w(r;vsc)q(%s 0gm4-4li``k4-4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 8YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37q%w /3wch4–h ÿq// :i48444f44 gf`i, gi `4g- `4`l :h8jkjfh`c `hm 2/(tcm-–lj sqt.q_v3tc%3_tq_ 0-jg4444h4h4l4 2_37q%w /3wcg4l- ÿq// :gh8-4jf`` gf`i, gi `4g- `4`l :mlifkgc `-4 2/(tcg4–4kj t_c6 c``4ctc6.5sÿ0 0g-4i4hg4l-4h4 2_37q%w /3wcgggk ÿq// :g`8iljfig gf`i, gi `4g- `4`l :m`if--c `-- 2/(tcmm–kl 6 cg-lf-c6.csÿ0cˆc` 0c`gc4-g4gggk4k4 2_37q%w /3wcg4gg ÿq// :j8jjhfhi gf`i, gi `4g- `4`l :-lmfmhc `-i 2/(tci-4gg 6 cg`mfhc6.csÿ0cˆc` 04i4-4kg4gg4m4 2_37q%w /3wcg4ki ÿq// :k8lmhfgj gf`i, gi `4g- `4`l :il4fhjc `-j 2/(tcmh–g4m 6 c`fgc(tt;qc/(6qc_. 0`g4-4kg4ki4`4 WELLS404TOTALS º728ÿ607.04 º53ÿ571.90 GRAND0TOTAL0LOCAL0IMPROVEMENTS$1,225,320.59 $92,304.35 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 9YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

ANNEXE RÈGLEMENT DE 2014 SUR LA TAXE D’AMÉLIORATION LOCALE PROJET TYPE4DE4 TAUX TERME DÉBUT FINVERSEMENT Nº DESCRIPTION SERVICE PRINCIPALD’INTÉRÊTEN4ANNEESDU4TERMEDU4TERMEANNUEL 2_37qw/3wcg`4h É/q%w_;%;wÉggchgg844c:cg8`i, gi `4g- `4`l lhg8jjc:c hl 2/(tclm–kl %sq ;tc)x_ (5_3xwqc.xc6/3t.;6q 0`-4-g-g`4h4i4 2_37qw/3wch` É/q%w_;%;wÉ`c4jg8gic: g8`i, gi `4g- `4`l gig8iic: i4–g 2/(tcmh–gk4 qt.qts(// 0gi4ggj`4h`4`4 2_37qw/3wcgh-` É/q%w_;%;wÉicmhi8-jc: g8`i, gi `4g- `4`l -hj8-gc:c ih 2/(tcmj–ggm %sq ;tcs3wv2_;trv 0`h4-g-gh-`4l4 2_37qw/3wcgi`g É/q%w_;%;wÉhcki4844c: g8`i, gi `4g- `4`l `ki8k`c: ik–g 2/(tcg4–4-h ;)qzcy(//q0 0``4-g-gi`g4`4 2_37qw/3wcg44i–`–h É/q%w_;%;wÉ`cm-`8mmc: g8`i, g4 `4g- `4`h hg-8mgc: k- 2/(tc4i–4kk r_;ZZ/0cy(//q0 0g-4i4hg44ihh4 2_37qw/3wcgihl É/q%w_;%;wÉg`c4`i8-mc: g8`i, gi `4g- `4`l ll-8gmc: kj 2/(tcg`–`4j %sq ;tcw(6s;t;cs3wv2_;trv 0`h4-gihl4`4 2_37qw/3wcg4`4 É/q%w_;%;wÉglclil8m4c: g8`i, gi `4g- `4`l gchlj8jhc: kk 2/(tcill-i 6 cghm8mc_wqc6/3t.;6q 0`g4-4kg4`44l4 2_37q%w/3wcg4-j É/q%w_;%;wÉ`jcj`i8ggc: g8`i, g4 `4g- `4`h `cl-l8mkc: km 2/(tc4`–`jl 6 cgijlc_3xwqc.qc/’(/(v6( 0gi4gg-g4-j444 2_37qw/3wcgml É/q%w_;%;wÉlc-i4844c: g8`i, g4 `4g- `4`h m4-8glc: l4 2/(tckkhm- r3/.qtcs3_t 0`44-g4`gml4l4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 10YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wcg4li v3/(;_q h`chm`8i4c: g8`i, gi `4g- `4`l `chlg8kgc: ll 2/(tcg4–4kj _wqc.xc6/3t.;6qc6 c``4 0g-4i4hg4li4`4 2_37qw/3wcgg`j É/q%w_;%;wÉmcihi8ggc: g8`i, gi `4g- `4`l k4g84lc: mg 2/(tckhimh %sq ;tc.qc/(c_;y;È_qcw(6s;t; 0`h4-g-gg`j444 2_37qw/3wcg--- É/q%w_;%;wÉlckhi8g4c: g8`i, gi `4g- `4`l j-`8`jc: m` 2/(tc4i–4`g %sq ;tc.qc/(c_;y;È_qcw(6s;t; 0`h4-g-g---4i4 2_37qw/3wcgihj É/q%w_;%;wÉggcm`k8h4c:g8`i, gi `4g- `4`l lkj8mkc: mh 2/(tcg`–`4j %sq ;tcw(6s;t;cs3wv2_;trv 0`h4-g-gihj4-4 2_37qw/3wcg44`–h v3/(;_q `icm44844c: g8`i, g4 `4g- `4`h `ckkg8hlc: h44 2/(tc4-–44g /(%c_3rq_vc–c6 cg44j 04i4g4hg44`hg4 2_37qw/3wcg4gi wÉ/q2s3tq kciik844c: g8`i, gi `4g- `4`l iii8j-c: h4g 2/(tcm`–g4j 6 cg-ilc_3xwqc.qc/’(/(v6( 0``4-ghg4gi4j4 2_37qw/3wcg4`` v3/(;_q h-c-ml844c:g8`i, gi `4g- `4`l `cihj8i`c: h4h 2/(tc4i–4ik %sq ;tc(w/;tc 04i4h4-g4``444 2_37qw/3wcgigk É/q%w_;%;wÉglclhj8lic: g8`i, gi `4g- `4`l gchli84gc: h4i 2/(tc4l–gj- 6 cg-i`c_3xwqc.qc/’(/(v6(cÿ33./(t. 0``4-g-gigk4l4 2_37qw/3wcgg-h–` É/q%w_;%;wÉkc4-m8igc: g8`i, gi `4g- `4`l igl8hhc: h4j 2/(tcg`–gkk (t%;qttqc_3xwqc.qc/’(/(v6(c ;/qcm`m–mh- 0``4-g-gg-hgl4 2_37qw/3wcg44-–g É/q%w_;%;wÉgjcj`j8g`c: g8`i, gi `4g- `4`l gc```8-jc: h4l 2/(tcg`–gil 2_Èvc.qcsq(_wc)(_c_(t%s 0``4-ghg44-gk4 2_37qw/3wcgg-m–` wÉ/q2s3tq `cg`-844c: g8`i, g4 `4g- `4`h ``k8`kc: hgg 2/(tcgg–44i (t%;qttqc_3xwqc.qc/’(/(v6( 0``4-g-gg-mg`4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 11YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wcg4mg É/q%w_;%;wÉgkcmk`8g-c: g8`i, gi `4g- `4`l gch`g8-hc: hgh 2/(tc4i–4lh 6 cg-`8kc_wqc.xc6/3t.;6q 0`g4-4kg4mg4`4 2_37qw/3wcgki–g É/q%w_;%;wÉjcl4k8mjc: g8`i, gi `4g- `4`l i448ikc: hg- 2/(tcg`–4jl _xqc(_%w;%c 0`44-g4`gkigh4 2_37qw/3wcgh4m–g É/q%w_;%;wÉ-4ch4i8klc: g8`i, gi `4g- `4`l `cmjh8i-c: hgi 2/(tc`4gh–44hi _;yqcvx.c_;y;È_qcw(6s;t;c 0``4-g-gh4mgl4 2_37qw/3wcg4mg wÉ/q2s3tq hcm`k844c: g8`i, gi `4g- `4`l `ll8k-c: hgj 2/(tc4i–4lh 6 cg-`8kc_wqc.xc6/3t.;6q 0`g4-4kg4mg4`4 2_37qw/3wcgg4h É/q%w_;%;wÉgjc`j`8i4c: g8`i, gi `4g- `4`l gcgmi8k`c: hgk 2/(tcgh–4lh 6 c`hjc_3xwqct3_wsc6/3t.;6q 0`m4h44gg4h4l4 2_37qw/3wcg`g4 É/q%w_;%;wÉ`hc4-g8mmc:g8`i, gi `4g- `4`l gcjm-8`4c: hgl 2/(tclm–gk4 %sq ;tc)x_ (c–c_wqc.xc6/3t.;6q 0`-4-g-g`g44j4 2_37qw/3wcg4l4–h É/q%w_;%;wÉjcm4`8`lc: g8`i, gi `4g- `4`l i4k8i4c: h`4 2/(tc4m–4kj %sq ;tcw(6s;t;cs3wv2_;trv 0`h4-g-g4l4hl4 2_37qw/3wcgihk É/q%w_;%;wÉ`ichk-8j4c: g8`i, gi `4g- `4`l gclji8k4c: h`g 2/(tcg`–`4j %sq ;tcw(6s;t;cs3wv2_;trv 0`h4-g-gihk4h4 2_37qw/3wcg44` v3/(;_q -4c`-k8h`c: g8`i, gi `4g- `4`l `cmim8`-:c h`- 2/(tcmi–ggi _x;vvq(xc %%()qc 0gi4mg4g44`4l4 2_37qw/3wc`- É/q%w_;%;wÉmcghi8hgc:g8`i, gi `4g- `4`l jkg8jmc: h`i 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4`-4-4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 12YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wc`4h–g É/q%w_;%;wÉg`chli8j4c: g8`i, gi `4g- `4`l mg48jkc: h`k 2/(tcg`–4jm _xqc.xt%(tc 0`44-g44`4hgh4 2_37qw/3wc-j É/q%w_;%;wÉ-cli`8jgc: g8`i, gi `4g- `4`l hij8l4c: h`l 2/(tcmm–`g` /3w;vvq qtwc qt.qts(//c 0gi4ggj`4-j4j4 2_37qw/3wcg4gg É/q%w_;%;wÉhcmjm8lkc:g8`i, gi `4g- `4`l `mg8lmc: h`m 2/(tci-4gg 6 cg`m8hc_wqc.xc6/3t.;6q 04i4-4kg4gg4m4 2_37qw/3wcghkg wÉ/q2s3tq lcllk844c: g8`i, gi `4g- `4`l jih8-hc: hhh 2/(tcmm–g-h %sq ;tc.qc/(c_;y;È_qcw(6s;t; 0`h4-g-ghkg4`4 2_37qw/3wcgigk É/q%w_;%;wÉmci44844c:g8`i, gi `4g- `4`l jml8i4c: hhi 2/(tc4l–gj- 6 cg-i`c_wqc.qc/’(/(v6( 0``4-g-gigk4l4 PROGRAMMES4D’ÉLECTRIFICATION ET4DE4TÉLÉCOMMUNICATION RURALES4TOTAUX 4964713ÿ554º 384732ÿ454º4 2_37qw/3wcgki–g 2x;wv giclml8khc: g8`i, gi `4g- `4`l gcgjl8mlc: g`4 2/(tcg`–4jl _xqc(_%w;%c 0`44-g4`gkigh4 2_37qw/3wcg44k 2x;wv g-cm-j8kgc: g8`i, gi `4g- `4`l gc4ml8mlc: gii 2/(tci-lli /(%c%3ÿ/q0c 0`g4-g4g44k444 2_37qw/3wcg44-–g 2x;wv gjcmjh8`4c: g8`i, gi `4g- `4`l gc`-k8`-c: gj4 2/(tcg`–gil 2_Èvc.qcsq(_wc)(_c_(t%s 0``4-ghg44-gk4 2_37qw/3wcg4`4c 2x;wv hjc`i4844c: g8`i, gi `4g- `4`l `cjji8hhc: glh 2/(tcill-i 6 cghm8mc_wqc.xc6/3t.;6qctºc` 0`g4-4kg4`44l4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 13YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wc`k( 2x;wv lc-gh8mlc: g8`i, gi `4g- `4`l jgl8jic: gli–g 2/(tc4l–4j` 2;/3wc wtc–cv2_;trq_ 0`h4-g-`4`k4l4 2_37qw/3wc`i 2x;wv hmc`h-8j-c: g8`i, gi `4g- `4`l `cll-8klc: gmg 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4`i4h4 2_37qw/3wcgi`g 2x;wv h`cii4844c: g8`i, gi `4g- `4`l `chmh8`mc: `44 2/(tcg4–4-h ;)qzcy(//q0 0``4-g-gi`g4`4 2_37qw/3wc`` 2x;wv -gcj44844c: g8`i, gi `4g- `4`l hc4il8k4c: `4i 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4``4j4 2_37qw/3wcg4`h 2x;wv ``c--`8l-c: g8`i, gi `4g- `4`l gcji48g-c: `4k 2/(tcih`-i 6 cgmm8mc_wqc.xc6/3t.;6q 0`-4-g-g4`h4h4 2_37qw/3wcg4lh 2x;wv --ckmi8hlc: g8`i, gi `4g- `4`l hc`mh8jic: `g` 2/(tcg4–4ki 6 c``4c_3xwqc.xc6/3t.;6q 0g-4i4hg4lh4-4 2_37qw/3wcg` 2x;wv gkcmii84hc:g8`i, gi `4g- `4`l gch`48gkc: `gh 2/(tcgg–4mm r_;ZZ/0cy(//q0 0g-4i4h`4g`4l4 2_37qw/3wchj 2x;wv glcjl48lic: g8`i, gi `4g- `4`l gchkh8i-c: `g- 2/(tc4j–gj` /3w;vvq qtwc ;tq_vc_;.rqc 0`h4-g-h4hj4i4 2_37qw/3wcm 2x;wv ``cgkh8lhc: g8`i, gi `4g- `4`l gcjh48hjc: `gi 2/(tcm4–`i /3w;vvq qtwc23x_c%s(/qwvc(xc/(%c2;tqc 0gi4gg-`44m4h4 2_37qw/3wcgk 2x;wv hickh`8lic: g8`i, gi `4g- `4`l `cj`k8hgc: `gj 2/(tc-mghk 7(%6’;vsc)(0 0`j4i4h44gk4h4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 14YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wcgigk 2x;wv gicjih8ggc: g8`i, gi `4g- `4`l gcgi48m`c: ``g 2/(tc4l–gj- 6 cg-i`c_3xwqc.qc/’(/(v6(c%sq ;tcÿ33./(t.c 0``4-g-gigk4l4 2_37qw/3wcg44-–` 2x;wv glcmh`8lkc: g8`i, gi `4g- `4`l gchm`84kc: ``h 2/(tcg`–gil 2_Èvc.qcsq(_wc)(_c_(t%s 0``4-ghg44-`i4 2_37qw/3wcg44i–`–i 2x;wv h4c`gj8l-c: g8`i, gi `4g- `4`l `c``g8k-c: ``- 2/(tc4i–4kk r_;ZZ/0cy(//q0 0g-4i4hg44iil4 2_37qw/3wcgg4i 2x;wv lc-lm844c: g8`i, gi `4g- `4`l j`-8gkc: ``j 2/(tc4j–gkh %sq ;tc(tt;qc/(6q 0`g4-4kgg4i4j4 2_37qw/3wcg4kg 2x;wv -gc4gg8i4c: g8`i, gi `4g- `4`l hc4gi8-hc: ``m 2/(tcm-–-j w(r;vscqvw(wqv 0gm4-4lg4kg444 2_37qw/3wcgg`m 2x;wv hgcjgj8hkc: g8`i, gi `4g- `4`l `ch`-8j-c: `h4 2/(tc4g–g`m _xqcrqtw;(tc 0`44-g4gg`m4-4 2_37qw/3wcg4gi–g 2x;wv -hckmk8--c:g8`i, gi `4g- `4`l hc``48`kc: `hg 2/(tck`lhk vs(//3ÿc)(0 04i4-g-g4gig-4 2_37qw/3wcgh4m–g 2x;wv h-c-gi8j`c: g8`i, gi `4g- `4`l `cih48-jc: `hh 2/(tcgh–4hi _;yqcvx.c_;y;È_qcw(6s;t; 0``4-g-gh4mgl4 2_37qw/3wcg4mg 2x;wv g`clii8`-c: g8`i, gi `4g- `4`l m-i8`4c: `h- 2/(tc4i–4lh 6 cg-`8kc_3xwqc.xc6/3t.;6q 0`g4-4kg4mg4`4 2_37qw/3wcg44g–h–g 2x;wv g4c-lg8kkc: g8`i, gi `4g- `4`l kk48jmc: `hi 2/(tcll–kk 6 ck8lc%sq ;tc(tt;qc/(6q 0`g4-4kg44ghi4 O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 15YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

2_37qw/3wc``k 2x;wv ``cmi4844c: g8`i, gi `4g- `4`l gcjlk8-hc: `hl 2/(tciljgi w(r;vsc)q(%s 0gm4-4li``k4-4 2_37qw/3wch4–h 2x;wv i4c444844c:g8`i, gi `4g- `4`l hcjkj8h`c: `hm 2/(tcm-–lj sqt.q_v3tc%3_tq_ 0-jg4444h4h4l4 2_37qw/3wcg4l- 2x;wv ghc-4j8``c: g8`i, gi `4g- `4`l mli8kgc: `-4 2/(tcg4–4kj 2_Èvc.xc6 c``4c_3xwqct3_wsc6/3t.;6q 0g-4i4hg4l-4h4 2_37qw/3wcgggk 2x;wv g`cilj8igc: g8`i, gi `4g- `4`l m`i8--c: `-- 2/(tcmm–kl 6 cg-l8-c_wqc.xc6/3t.;6qctºc` 0c`gc4-g4gggk4k4 2_37qw/3wcg4gg 2x;wv jcjjh8hic: g8`i, gi `4g- `4`l -lm8mhc: `-i 2/(tci-4gg 6 cg`m8hc_wqc.xc6/3t.;6qctºc` 04i4-4kg4gg4m4 2_37qw/3wcg4ki 2x;wv kclmh8gjc: g8`i, gi `4g- `4`l il48hjc: `-j 2/(tcmh–g4m 6 c`8gc%sq ;tc(tt;qc/(6q 0`g4-4kg4ki4`4 PUITS404TOTAUX 7284607ÿ044º 534571ÿ904º TOTAUX0TAXES0D’AMÉLIORATION0 LOCALE0 102250320,590$ $920304,350$ O.I.C./2014/82 ASSESSMENT/AND/TAXATION/ACT DÉCRET/2014/82 LOI/SUR/L’ÉVALUATION/ET/LA/TAXATION 16YUKON/REGULATIONS RÈGLEMENTS/DU/YUKON 7unech45g-

Document details

Collection	Yukon — Regulations
Citation	O.I.C. 2014/82
Type	statute
Volume / chapter	2014 0082
Language	en
Format	pdf
Source	TERRITORIAL
Identifier	3de0e5f3301bddbf193954c0535e718f39a3173d

Source file is stored in the law ingest library (pdf).