THE TAX PRACTITIONER’S GUIDE TO
THE MUNICIPAL TAX SALE PROCESS

On January 1, 2003, as the new Municipal Act, 2001, came in effect, the Municipal Tax Sales Act was repealed.  Consequently, the Treasurer’s Guide to the Municipal Tax Sales Act, 1984 became obsolete.

The Ministry of Municipal Affairs authored and published this useful resource in 1986 and the expectation of those involved in municipal taxation was that a new guide would accompany the new legislation.  In response to this need, the Ministry of Municipal Affairs and Housing has supported the Association of Municipal Tax Collectors’ (AMTCO) initiative.

The AMTCO Education Committee developed this guide to benefit the tax practitioner.  The Guide provides clear instructions on complying with legislative requirements.  In addition, the authors have drawn on their combined experiences with the intent to provide the practitioner with a set of best practices.

The Guide delivers a chronological, step-by-step instruction of the tax sale process as interpreted pursuant to legislation and provides the tax practitioner with guidance and recommendations on the common occurrences related to administering the tax sale process.

The AMTCO wishes to express its gratitude to the many contributors to the project.  Of particular noteworthy are the contributions of time provided by the municipalities of the authors as well as that of the Ministry of Municipal Affairs and Housing for financial and philosophical assistance.

Ministry of Municipal Affairs and Housing, Finance Branch
Municipal Tax Recovery
RCI Consulting
Realtax Inc.

The cost of the Guide is $135.60, which includes HST as well as shipping and handling charges.

If you would like to purchase a copy of the Guide, you may download a Purchase Order form here. You may mail your order form along with payment to Erica Roberts, Director of Education, c/o Town of Oakville, PO Box 310, 1225 Trafalgar Road, OAKVILLE, ON, L6J 5A6.

To order the Tax Sale Guide online using your VISA or Mastercard, click here.