| tax rate | 50% of the final 2025 taxes (interim levy) | s. 1 |
| due dates | First installment: February 25, 2026; Second installment: April 27, 2026; Monthly Pre-Authorized Debit Plan: 25th or next business day of each calendar month, January to December 2026 | s. 2, s. 3 |
| penalty interest | Penalty 1.25% on outstanding 2026 taxes on first day of default and first day of each calendar month until December 31, 2026; interest 1.25% on taxes due and unpaid after December 31, 2026, charged on first day of each calendar month thereafter | s. 4, s. 5 |
scout note
Interim levy of 50% of final 2025 taxes; instalments Feb 25 and Apr 27, 2026; 1.25% monthly penalty and interest.