Public Services and Procurement Canada
Details on transfer payment programs of $5 million or more: 2020 to 2021 Departmental Plan

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Name of transfer payment program

Payments instead of property taxes to local governments

Start date

1950

End date

Ongoing

Type of transfer payment

Payments in lieu of taxes

Type of appropriation

There is a statutory authority for payments in lieu of taxes (PILT) and the name of the authority is the following: Payments in lieu of taxes to municipalities and other taxing authorities.

Fiscal year for terms and conditions

The last major update of the Payments in Lieu of Taxes Act was in fiscal year 2000 to 2001.

Link to departmental result(s)

Core responsibility

Payments and accounting

Program

Payments Instead of Property Taxes to Local Governments Program

Link to the department's Program Inventory

Payments Instead of Property Taxes to Local Governments Program

Purpose and objectives of transfer payment program

Payments Instead of Property Taxes to Local Governments Program issues payments to taxing authorities under the authority of the Payment in Lieu of Taxes Act. Local governments receive payments in recognition of the services they provide to federal property located in their jurisdictions because the Government of Canada property is exempt from taxation. The program provides payments to local taxing authorities on behalf of relevant federal custodian departments and agencies.

Learn more about payments instead of property taxes to local governments.

Expected results

Local taxing authorities receive fair, equitable and predictable payments on behalf of the Government of Canada in recognition of the services they provide to federal property located in their jurisdictions and as contribution to the cost of local government.

Fiscal year of last completed evaluation

2009 to 2010

Decision following the results of last evaluation

Continuation was confirmed. The program rationale is sound and relevant and there is a continued need for the program. The administration of payments in lieu of taxes is a mechanism that allows the federal government to share the cost of services provided to properties by local government and helps fulfill the federal government's objective of being a responsible property owner. The Payments in Lieu of Taxes Actcontinues to be the mechanism through which payments are paid.

Fiscal year of next planned evaluation

No evaluation was completed this fiscal year. Also, it was determined that PILT would not be included in the 2019 to 2024 evaluation plan. However, the planning document is evergreen and, if any concerns arise in next year's planning exercise, we will adjust accordingly taking into account government and departmental needs, priorities and risks. Based on this, the fiscal year of the next planned evaluation is 2024 to 2025.

General targeted recipient groups

Taxing authorities including municipalities (local governments)

Initiatives to engage applicants and recipients

Not applicable

Forecast spending, 2019 to 2020 and planned spending, 2020 to 2023 for transfer payments

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