The Municipal Tax Administration Program (MTAP) was first written in 1984 by the Association of Municipal Tax Collectors of Ontario (AMTCO) to educate and assist those in the field of municipal taxation and finance. Since that time, MTAP has become recognized as essential training in this area of endeavor. Almost twenty years have passed since the inception of MTAP and extensive changes to municipal tax legislation have occurred, all of which have been incorporated as revisions to the program.

AMTCO owns and is responsible for revisions to the program. However, MTAP is now administered by Seneca College, Faculty of Continuing Education & Training, located in Toronto.

This paper-based correspondence program has undergone a major re-write in 2007 and now consists of three units. It is recognized as essential training in the field of municipal taxation and assessment. Students who successfully complete the three MTAP units are eligible for the Faculty of Continuing Education and Training's Recognition of Achievement, Seneca College as well as a completion certificate issued by the Association.

UNIT 1 (available starting with the Fall 2007 semester, and continuing with
each semester thereafter)
MTA 201 $370 (Includes Materials)

Topics include the explanation of the relationship of assessment to taxes and the current system of taxation based on current value assessment (CVA). Also covered in Unit 1: following: an overview of municipal budget requirements, assessment based management, tax policy and tax tool decisions, and a complete explanation of the appeal process.

UNIT 2 (available starting with the Winter 2008 semester, and continuing
with each semester thereafter)
MTA 202 $370 (Includes Materials)
Prerequisite: Unit 1 — MTA201.

Unit 2 covers the complete tax billing process, including legislated requirements and time lines. In addition, the tax treatment of payment-in-lieu (PIL) properties, education rates and the form and content of tax bills are explained at length. Other topics included in Unit 2 are various adjustments to the tax roll, apportionments, late payment fees and uncollectible taxes, proceeding under municipal tax sale, various rebate programs, cash handling and issuance of tax statements.

UNIT 3 (available starting with the Summer 2008 semester, and continuing
with each semester thereafter)
MTA 203 $360 (Includes Materials)
Prerequisite: Unit 1 & 2 — MTA 201 & MTA 202.

Unit 3 is primarily devoted to “capping” issues and the tax treatment of protected property classes. A short history of capping legislation explains how the current system has evolved and includes instruction on how “caps and clawbacks” are calculated and post billing capping adjustments made when changes to the tax roll occur. Also included in Unit 3 are: new construction treatment, the mandatory vacancy rebate program, PIL appeals, rent reduction requirements and municipal capital facilities.

For more information about the program, please call Seneca College:
416-491-5050 ext. 7276.