|Payments in Lieu of Taxes - PILT (Paiements versés en remplacement d'impôts - PERI)||
Under section 125 of the Constitution Act, 1867, the Government of Canada is exempt from local taxation. But as one of the largest property owners in Canada, its facilities can place a heavy demand on municipal services. Therefore, beginning in 1950, the Government of Canada made payments in lieu of property taxes to municipalities to share in the costs of local governments where it owns property. The payments were made under the provisions of the Municipal Grants Act, then the updated Municipal Grants Act, 1980 and more recently under the Payments in Lieu of Taxes Act, 2000.
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