Nunavut Land Claims Agreement

ARTICLE 22

REAL PROPERTY TAXATION

PART 1
DEFINITIONS

22.1.1
In this Article:

"real property taxation" means any tax, levy, charge or other assessment against lands imposed for local government services or improvements including for schools and water;

"personal property" means chattels real and personal, including all choses in action and choses in possession.

PART 2
GENERAL

22.2.1
Subject to this Article and the Agreement, no federal, territorial, provincial or municipal charge, levy or tax of any kind whatsoever shall be assessable or payable on the value or assessed value of Inuit Owned Lands and, without limiting the generality of the foregoing, no capital, wealth, realty, school, water or business tax shall be assessable or payable on the value or assessed value of Inuit Owned Lands.

22.2.2
Subject to Section 22.2.5, Inuit Owned Lands within municipal boundaries that,

(a)
have improvements, or

(b)
do not have improvements, and lie within a planned and approved subdivision and are available for development,

shall be subject to real property taxation under laws of general application.

22.2.3
Subject to Section 22.2.5, Inuit Owned Lands outside municipalities on which improvements have been made shall be subject to real property taxation under laws of general application.Notwithstanding, where an improvement has been constructed, and an area of land for that improvement has not been demised, the assessor may assign an area no greater than four times the total ground area of the improvements.

22.2.4
For the purpose of Sections 22.2.2 and 22.2.3, improvements do not include:

(a)
improvements which result from government or public activity;

(b)
outpost camps;

(c)
any non-commercial structure associated with wildlife harvesting, including cabins, camps, tent frames, traps, caches, and weirs; or

(d)
any non-commercial structure associated with any other traditional activity.

22.2.5
Inuit Owned Lands shall not be subject to charge, pledge, mortgage, attachment, levy, seizure, distress or execution in respect of real property taxation for purposes of collection of tax arrears. The taxation authority may, however, execute upon all personal property of the DIO, or the Nunavut Trust, by way of seizure and sale or attachment, for purposes of collection of tax arrears.

22.2.6
Nothing in this Article, or in laws of general application, shall preclude a DIO and a municipal corporation from entering into a fee-for-services agreement to govern the supply of local government services to Inuit Owned Lands.

22.2.7
No federal, territorial, provincial or municipal charge, levy or tax shall be payable in respect of the vesting in a DIO of lands pursuant to Section 19.3.1.