Explanation of the poll Tax for Residents!

POLL TAX

What is a poll tax?

A Poll tax is an individual tax based principally on income.

To be paid by a person who

·        Is 18 years of age or older and who is ordinarily resident

·        Is 18 years of age or older and who is employed in the municipality for not fewer than 90 days

·        Is not ordinarily resident in the municipality but owns real property in the municipality

·        Does not ordinarily reside in a municipality for the full current financial year is entitled to a rebate of the poll tax that the person has paid for the full year, the rebate to be in proportion to the duration of time that person is not resident

Exemption from poll tax

·        A person who is liable to pay the real property tax in the municipality

·        Upon application to a council, a person whose income from all sources for the taxation year under the Income Tax Act (Canada) immediately before the date on which a poll tax is due is less than the basic personal exemption provided for under that Act, or a greater amount which the council may determine

·        Pension income received under the Old Age Security Act (Canada) and pensions and allowances that the Lieutenant-Governor in Council may prescribe by regulation shall not be considered to be income

·        An application for an exemption shall be made before July 1 in a financial year in order for that exemption to be applicable to that financial year

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