HomeMy WebLinkAboutTR-86-89 TOWN OF NEWCASTLE
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NESTING: GENERAL PURPOSE & ADMINISTRATION COMMITTEE
DATE: October 23, 1989
REPORT #: TR-86-89 FILE #:
SUBJECT:
TAX RECEIPT POLICY
RECOMMENDATIONS:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council the following:
1. That report TR-86-89 be received for information.
BACKGROUND & COMMENTS:
1. At the Council meeting held on September 25th, 1989, Mr. George Brooks
appeared as a delegation. Wherein he advised that his request for a
Tax Receipt had been declined.
Subsequently Council passed the following resolution #C-676-89:
"THAT the Treasurer be directed to review the Town Policy with respect
to the issuance of tax receipts;
THAT, prior to this review being completed, a tax receipt be issued to
Mr. George Brooks; and
THAT Mr. Brooks be advised of Council's decision."
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TR-86-89 Page 2
TAX RECEIPT POLICY
2. When tax payments are received, the Tax Notice is date-stamped paid and
represents the receipted Tax Notice. Receipted Tax Notices are quite
acceptable for Income Tax purposes. Revenue Canada will accept a copy
of receipted Tax Notices in place of hand-written Tax Receipts.
For audit purposes counter receipts are to be kept in sequential order
as the revenues are received. The Tax Department not only issues tax
receipts, but receipts for miscellaneous revenues.
It is the policy of the Treasury Department to inform the taxpayer that a
photocopy of their receipted Tax Notices is acceptable by Revenue Canada.
When the taxpayer has made an attempt but is unable to find previous
years' Tax Receipts, the tax department will issue a replacement. At
Tax Installment time, any requests for previous years' tax receipts are
listed, with the information required (and the taxpayers current address) .
As soon as possible the required information and/or tax receipt is mailed
to the taxpayer.
There is an established practice that all requests for previous years'
Tax Receipts carry an administrative fee as allowed by the Municipal
Act, RSO 1980, Chapter 302, Section 408 as attached.
The fee charged for Tax Certificates is $12.00 each. The fee for
researching information from previous years' Assessment Rolls and prior
years' Tax Collector's Rolls (held in storage) is $12.00 for the first
fifteen minutes and/or $25.00 per hour for more extensive researching.
Respectfully submitted, Recommended for presentation
to the Committee,
Vv-
�
r hn Rzeszu iv rence E Kotseff,
Deputy Treasurer. Chief r m� istrative Officer.
JR/JJ/lb
702