What are the requirements of Section 6 of the Tax Arrears Act, and what are the implications of Division 6?

Manitoba, Canada


The following excerpt is from Penner et al. v. Rural Municipality of Montcalm, 2019 MBQB 122 (CanLII):

Division 6 … of [the Act] is a complete code setting forth the terms and conditions by which municipalities shall conduct tax sales to collect and/or realize taxes on properties in tax arrears. The procedural requirements of the Act, being a taxing statute are mandatory, and are to be strictly construed. (See also Pankiw v. District Registrar of Winnipeg Land Titles Office, 2008 MBCA 91)

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