Whereas Section 6442 of the Local Government Act is intended to define the requirements of a 1 per cent annual tax on utilities carrying on business in a municipality; And whereas utility company services have expanded beyond electrical light, electric power, telephone, water, gas or television services to include Internet and cellular services: Therefore be it resolved that the Province initiates the modernization of Section 6442 of the Local Government Act to include Internet and cellular services.
Ministry of Municipal Affairs and Housing Over the last decade, the Province has examined this issue on a case-by-case basis when individual municipalities have brought it to Governments attention. In most cases, the Province determined that the revenue generated from the 1 Utility Tax was NOT greater than the potential revenue generated from a property tax on a utilitys linear assets located within the municipality. Thus, the Province is not currently considering legislative changes to taxation of linear assets.