Public Services and Procurement Canada
Details on transfer payment programs of $5 million or more: 2019 to 2020 Departmental Results Report
Document navigation for "Details on transfer payment programs of $5 million or more"
Name of transfer payment program
Payments Instead of Property Taxes to Local Governments
Start date
1950
End date
Ongoing
Type of transfer payment
Payments in lieu of taxes
Type of appropriation
The Payments Instead of Property Taxes to Local Governments is a statutory program administered under the authority of the Payments in Lieu of Taxes Act.
Fiscal year for terms and conditions
The last major update of the Payments in Lieu of Taxes Act was in fiscal year 2000 to 2001.
Link to the department's Program Inventory
Program: Payments Instead of Property Taxes to Local Governments
Description
The Payments Instead of Property Taxes to Local Governments Program issues payments to taxing authorities under the authority of the Payment in Lieu of Taxes Act. Local governments receive payments in recognition of the services they provide to federal property located in their jurisdictions because the Government of Canada property is exempt from taxation. The program provides payments to local taxing authorities on behalf of relevant federal custodian departments and agencies.
Learn more about Payments in lieu of taxes.
Results achieved
Departmental Result 2.4: Canadians, businesses and organizations receive payments on time and revenues are collected for government services in an efficient manner.
Local taxing authorities receive fair, equitable and predictable payments on behalf of the Government of Canada as a contribution to the cost of local government.
Findings of audits completed in 2019 to 2020
Nil.
Findings of evaluations completed in 2019 to 2020
No evaluation was planned during the reporting year. It was also determined that the Payments Instead of Property Taxes to Local Governments Program not be included in the 2019 to 2024 departmental evaluation plan. However, the planning document is evergreen and, if any concerns arise in next year's planning exercise, we will adjust accordingly taking into account government and departmental needs, priorities and risks.
Engagement of applicants and recipients in 2019 to 2020
The recipients of payments in lieu of taxes (PILT), such as Canadian taxing authorities hosting a federal property, receive payments in a timely manner and in accordance with their due dates. Taxing authorities receive a letter with each payment providing them with the name and coordinates of the PILT Regional Office as well as instructions on requesting a review before the PILT Dispute Advisory Panel if they disagree with the amount of the payment.
Performance information: 2017 to 2019 actual spending, 2019 to 2020 total authorities available for use, 2019 to 2020 planned spending and variance for transfer payments
| Type of transfer payment | 2017 to 2018 actual spending |
2018 to 2019 actual spending |
2019 to 2020 planned spending |
2019 to 2020 total authorities available for use |
2019 to 2020 actual spending (authorities used) |
Variance (2019 to 2020 actual minus 2019 to 2020 planned) |
|---|---|---|---|---|---|---|
| Payments to municipalities and other taxing authorities | 579,548,157 | 562,883,247 | 583,282,463 | 563,068,484 | 563,068,484 | (20,213,979) |
| Recoveries from custodian departments | (572,758,174) | (566,110,504) | (583,282,463) | (562,743,954) | (562,743,954) | 20,538,509 |
| Total other types of transfer payments | n/a | n/a | n/a | n/a | n/a | n/a |
| Total program | 6,789,983 | (3,227,257) | 0 | 324,530 | 324,530 | 324,530 |