Artists Municipal Tax Exemption Act

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Published: 2016-01-05

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Artists Municipal Tax Exemption Act


An Act to Exempt Artists from
Business Occupancy Tax and
Commercial Property Tax

Short title
1 This Act may be cited as the Artists Municipal Tax Exemption Act. 1990, c. 2, s. 1.

2 In this Act,

(a) "artist" means a person who produces an artistic work;

(b) "artistic work" means an artistic work within the meaning ofthe Copyright Act (Canada) and includes the creation or furtheranceof art, or the pleasure, recreation or education of an artist inrelation to that artists artistic work generally;

(c) "council" means the council of a municipality;

(d) "earnings" include income, benefits and grants;

(e) "municipality" means a city, incorporated town ormuniciplity [municipality] of a county or district. 1990, c. 2, s. 2.

Application of Act
3 This Act applies in a municipality that has in effect a resolution ofits council that provides that this Act applies in that municipality. 1990,c. 2, s. 3.

Exemption from taxes
4 Notwithstanding the Assessment Act, an artist, whose net earningsfor the year previous to the municipal taxation year from artistic worksdo not exceed five thousand dollars or such greater amount as isdetermined by council by resolution, is exempt from

(a) business occupancy tax in respect of commercial property,as defined in the Assessment Act; and

(b) commercial property tax in respect of commercial property,as defined in the Assessment Act,

that the artist occupies or uses in respect of that artistic work, where theartist is directly liable for the tax. 1990, c. 2, s. 4.

Application for exemption
5 A council, by resolution, may determine the manner of calculatingnet earnings and the manner and form of an application for theexemption. 1990, c. 2, s. 5.

6 For greater certainty, the provisions of the Asssessment[Assessment] Act respecting appeals from assessment apply to anexemption pursuant to this Act. 1990, c. 2, s. 6.

Application of council resolution
7 A resolution made by a council may apply to the businessoccupancy assessment for the taxation year 1990 and subsequent taxationyears. 1990, c. 2, s. 7.