Thank you, Mr. Chairman. Mr. Chairman, the department is responsible for the administration of the Senior Citizens and Disabled Persons Property Tax Relief Act. It is the piece of legislation that sets out the provisions for tax rebates for senior citizens and for disabled persons. The purpose of it is to relieve the financial burden on seniors and on disabled persons for the payment of property taxes. Thank you.

Thank you. Mr. Erasmus.

Thank you, Mr. Chairman. Are all senior citizens treated equally through the provision of this tax relief?

Thank you. Ms. Ballantyne.

Thank you, Mr. Chairman. Mr. Chairman, they are treated the same within the GTA, and they are treated the same within the MTA. The difference is in the treatment between the GTA and the MTA and this, of course, was pointed out by the Member from Hay River in the standing committee during last fall's review.

Thank you. Mr. Erasmus.

Thank you, Mr. Chairman. Through the deputy minister's response, does this mean senior citizens in the tax-based communities are not being treated the same and that they may be paying taxes when they are not in other areas?

Thank you. Madam deputy minister.

Thank you, Mr. Chairman. Mr. Chairman, the act currently allows us to rebate property taxes in the general taxation area if one senior is listed as a co-owner. However, the same act directs that for seniors in the municipal taxation area both the co-owners must be seniors. The difference in the GTA is you only need one senior if you have two co-owners. In the MTA, you need two seniors.

This is a discrepancy which is right in the legislation. It is not something the department is utilizing any discretion in terms of a policy within the department. We have been consulting with the seven municipal taxation authorities on what the impact would be on changing this legislation. We were consistent with the GTA where you would only need one senior.

Of course there would be a financial impact to those municipalities because that tax relief is shared 50/50 between the GNWT and the taxing authority. We are consulting with those municipal taxing authorities and that is where we are at with it, Mr. Chairman. Thank you.

Thank you. Mr. Erasmus.

Thank you, Mr. Chairman. Is this the only instance when seniors might pay taxes in tax-based communities?

Thank you. Madam Ballantyne.

Thank you, Mr. Chairman. Mr. Chairman, I am not exactly clear on the question. We only offer this one rebate program and it is very specific to property taxes within the communities. Thank you, Mr. Chairman.

Thank you. Mr. Erasmus.

Thank you. Mr. Chairman, I have been informed by some of my constituents that they are paying property tax because their home has been assessed at a certain value. Apparently, the city has placed a ceiling on the amount of relief that will be provided. I was wondering if this is a proper assessment of the situation? No pun intended. Thank you.

Thank you. Madam Ballantyne.

Thank you, Mr. Chairman. Mr. Chairman, in the city of Yellowknife there is a limit on the amount of tax relief the city would provide. The municipal taxing authorities get back 50 percent of the rebate that is provided to seniors. As I mentioned that is cost-shared between the GNWT and the municipalities. My understanding is that it is set right across the territories to a maximum. I will have to defer to Mr. Christensen for the exact amount, but it is consistent, I believe, from community to community.

Thank you. Mr. Christensen.

Thank you, Mr. Chairman. Perhaps, where this inconsistency has appeared is that the department pays 50 percent of what the municipality pays, in terms of a subsidy for property taxes to seniors. If the municipality has set a limit then, that would be the limit to which the department would subsidize as well. In the GTA area, the area of hamlets, settlements and charter communities, we subsidize the total amount of the municipal tax paid by seniors. Thank you, Mr. Chairman.

Thank you. Mr. Erasmus.

Am I hearing, Mr. Chairman, there is no limit then on what the GNWT will provide as relief, but it is in this instance a limit that the city of Yellowknife itself has placed?

Thank you. Mr. Christensen.

That would be the case, yes, Mr. Chairman.

Mr. Erasmus.