Low Income Tax Exemption Policy 22-02 (amended March 2026) — full text

This is the exact embedded text of the captured official document. Snapshot 8f6f5ec68e24 · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

March 18, 2026 22-02.1 Low Income Tax Exemption Policy 22-02 Amended March 2026 Section 69 of the Municipal Government Act allows Council to establish a Policy for granting an exemption from tax for a person whose income is below a specified amount. This policy will establish the amount of the tax exemption, who is eligible and the process for applying for the exemption. "Income" means a person's total income from all sources for the calendar year preceding the fiscal year of the Municipality, and includes the income of all other members of the same family residing in the same household, but does not include an allowance paid pursuant to the War Veterans Allowance Act (Canada) or pension paid pursuant to the Pension Act (Canada). 1. Amount of Exemption When the income of the person, spouse and other household members combined is $37,368 or less the exemption shall be $548. Income cut off levels and exemption amounts shall increase by an amount equal to the annual average percentage change in the Consumer Price Index, all-items, for the Province of Nova Scotia for the previous calendar year, as determined by Statistics Canada. If that index is negative in any given year, the amount of the increase will be zero. 2. To Qualify for the Exemption The exemption shall apply only to property of a ratepayer occupied by him or her as his or her principal residence. The applicant shall complete the application regarding the household income for the previous calendar year. 3. To Receive the Exemption An application for a fiscal year shall be submitted by December 31st of that fiscal year. General (1) County Staff shall annually send out a reminder letter and an application form to all persons who received the exemption the previous year. (2) The operating budget shall make allowance for this exemption on a yearly basis. Municipality of Cumberland Low Income Tax Exemption Policy 22-02 - Amended March 2026 March 18, 2026 22-02.2 (3) Should a person's total tax bill for that year be less than the exemption for that year, then the exemption will be equal to the full amount of the tax bill for that year. (4) The Municipality requires a copy of the prior year's Canada Revenue Agency Notice of Assessment for all household members prior to approving an application. (5) The deadline for applications and any other pertinent information shall be advertised on the Municipality's website and through the Municipality's social media. (6) Total income is based on Line 15000 of the T1 Income Tax and Benefit return for all household members. 4. This Policy is effective upon adoption and replaces any previous Low Income Exemption Policies. Clerk's Annotation for Official Policy Book Date of Notice to Council Members of Intent to consider (7 days minimum): June 21, 2023 Date of Passage by Council: June 28, 2023 Date of Notice to Council of Intent to Consider Amendment (7 days minimum): February 20, 2024 Date of Passage by Council: February 28, 2024 Date of Notice to Council of Intent to Consider Amendment (7 days minimum): March 19, 2025 Date of Passage by Council: March 26, 2025 Date of Notice to Council of Intent to Consider Amendment (7 days minimum): March 18, 2026 Date of Passage by Council: March 25, 2026 I hereby certify that this Policy was adopted by Council as indicated above. Deputy Clerk: Date: March 26, 2026