O. Reg. 384/18: GENERAL

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ontario regulation 384/18

made under the

Assessment Act

Made: May 8, 2018
Filed: May 8, 2018
Published on e-Laws: May 8, 2018
Printed in The Ontario Gazette: May 26, 2018

Amending O. Reg. 282/98

(GENERAL)

1. (1) Subsection 11 (1) of Ontario Regulation 282/98 is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 11 (8) of the Regulation is revoked.

2. (1) Subsection 12 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 12 (8) of the Regulation is revoked.

3. (1) Subsection 13 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 13 (3) of the Regulation is revoked.

4. (1) Subsection 13.1 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001 or section 275 of the City of Toronto Act, 2006” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 13.1 (3) of the Regulation is revoked.

5. (1) Subsection 14 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 14 (4) of the Regulation is revoked.

6. (1) Subsection 14.1 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 14.1 (6) of the Regulation is revoked.

7. (1) Subsection 14.2 (1) of the Regulation is amended by striking out “a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001” and substituting “a single-tier or upper-tier municipality”.

(2) Subsection 14.2 (3) of the Regulation is revoked.

8. Section 18 of the Regulation is revoked.

9. Section 23 of the Regulation is revoked and the following substituted:

Part III.0.1
Creative enterprise facilities subclass

Definitions and Application

23. In this Part,

“Appellate Authority” means the employee of the City of Toronto who is appointed by the City to hear appeals under section 23.0.5; (“autorité d’appel”)

“Program Administrator” means the employee of the City of Toronto who is appointed by the City to exercise the powers, duties and functions set out in this Part. (“administrateur du programme”)

23.0.1 This Part applies with respect to the 2018 and subsequent taxation years.

Creative Enterprise Facilities Subclass

23.0.2 (1) A creative enterprise facilities subclass is prescribed for the City of Toronto for each of the following classes:

1. The commercial property class.

2. The industrial property class.

3. Any optional class that contains property that would otherwise be included in the commercial property class or the industrial property class.

(2) The creative enterprise facilities subclass applies for a property class within the City of Toronto only if the council of the City has passed a by-law that opts to have the subclass apply.

(3) The creative enterprise facilities subclass consists of land that meets the following conditions:

1. The Program Administrator has approved the land for inclusion in the subclass for the relevant taxation year in accordance with section 23.0.3 and the land has not subsequently ceased to be included in the subclass as a result of the application of this Part.

2. The City of Toronto has listed the land in its by-law as a property eligible for inclusion in the subclass for the taxation year.

(4) The City of Toronto may make a by-law listing the properties, or portions thereof, that are eligible for inclusion in the creative enterprise facilities subclass for a taxation year if the property has been approved for inclusion in the subclass for the taxation year in accordance with section 23.0.3 and has not subsequently been determined to be ineligible for inclusion in the subclass for the taxation year in accordance with this Part.

(5) If the City of Toronto lists a property or portion thereof in its by-law as a property eligible for inclusion in the creative enterprise facilities subclass, or removes a property or portion thereof from its by-law, the Program Administrator shall provide notice of the changes to the assessment corporation.

Application

23.0.3 (1) An owner of land in the City of Toronto may submit an application to the Program Administrator to have the land approved for inclusion in the creative enterprise facilities subclass for a taxation year.

(2) After reviewing the application, the Program Administrator shall approve the land for inclusion in the creative enterprise facilities subclass if he or she determines that,

(a) the land is used by the owner or a tenant for the production of cultural goods or the provision of cultural services; and

(b) the land meets any additional eligibility requirements that the City of Toronto, by by-law, adopts for the subclass.

(3) The Program Administrator may approve land for inclusion in the creative enterprise facilities subclass even in the absence of an application if,

(a) the land was approved for inclusion in the subclass for the previous taxation year; and

(b) the Program Administrator determines that the land continues to meet the requirements set out in subsection (2).

(4) If the Program Administrator decides to approve or not to approve land for inclusion in the creative enterprise facilities subclass, he or she shall provide notice of that determination to the owner of the land.

(5) At any time after the Program Administrator determines that land should be included in the creative enterprise facilities subclass, the Program Administrator may conduct an audit to verify that the land continues to meet the requirements set out in subsection (2) and the owner must,

(a) allow a person selected by the Program Administrator to inspect the land and to inspect any documents relating to the eligibility of the land in order to verify whether the land continues to meet the requirements set out in subsection (2); and

(b) submit further information or documents as may be required by the Program Administrator in order to assist in the verification.

(6) If the Program Administrator determines that an owner of land included in the creative enterprise facilities subclass has not complied with an audit conducted under subsection (5),

(a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and

(b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year in which the determination was made.

(7) If the Program Administrator determines that land no longer meets the requirements set out in subsection (2),

(a) the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and

(b) the land shall cease to be included in the subclass retroactive to the beginning of the taxation year or the date the land stopped meeting the conditions for inclusion in the subclass, whichever is later.

(8) If there is a change in the use of land included in the creative enterprise facilities subclass that results in land ceasing to qualify for inclusion in the subclass, the owner of the land shall notify the Program Administrator within 90 days, and the Program Administrator shall notify the assessment corporation in writing of the change in use.

Requests for Reconsideration

23.0.4 (1) A request for reconsideration described in subsection (2) with respect to whether land is included in the creative enterprise facilities subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 39.1 of the Act.

(2) An owner of land may request that the Program Administrator reconsider,

(a) a determination made under subsection 23.0.3 (2) or (3) as to whether the land should be approved for inclusion in the creative enterprise facilities subclass;

(b) a determination made under subsection 23.0.3 (6) as to whether the owner has complied with an audit; or

(c) a determination made under subsection 23.0.3 (7) as to whether the land meets the requirements set out in subsection (2) of that section.

(3) The request for reconsideration must be made within 90 days after the Program Administrator gives notice of the determination.

(4) The request must set out the basis for the owner’s request and all relevant facts.

(5) The Program Administrator shall consider the request and, for this purpose, may request further information from the owner.

(6) The Program Administrator shall provide the owner with the results of the reconsideration within 90 days after the day the request is made.

(7) If the Program Administrator determines that land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Program Administrator shall give notice of the determination to the clerk of the City of Toronto.

(8) If, after receiving notice of the Program Administrator’s determination, the City of Toronto amends its by-law to list the land as being eligible for inclusion in the creative enterprise facilities subclass for the taxation year, or if its by-law already lists the land as being eligible for the taxation year, the clerk of the City of Toronto shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll.

Appeals

23.0.5 (1) An appeal with respect to whether land is included in the creative enterprise facilities subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 40 of the Act.

(2) A person who would be entitled to appeal the classification of a property under section 40 of the Act but for the application of subsection (1) may instead appeal the following decisions to the Appellate Authority:

1. A determination of the Program Administrator under subsection 23.0.3 (2) or (3) as to whether land should be approved for inclusion in the creative enterprise facilities subclass.

2. A determination of the Program Administrator under subsection 23.0.3 (6) as to whether an owner has complied with an audit.

3. A determination of the Program Administrator under subsection 23.0.3 (7) as to whether land meets the requirements set out in subsection (2) of that section.

(3) Subject to subsection (4), no appeal to the Appellate Authority may be made by a person who is entitled to make a request for reconsideration under section 23.0.4 in respect of the land if the person has not made the request within the time limit set out in subsection (3) of that section.

(4) If, in the opinion of the Appellate Authority, there are extenuating circumstances explaining why a request for reconsideration in respect of a property was not made within the time limit set out in subsection 23.0.4 (3), the Appellate Authority may, on an application by the person during the taxation year, extend the deadline for making a request under that section.

(5) The deadline for appealing a determination of the Program Administrator to the Appellate Authority is 90 days after the Program Administrator has given notice of the decision to the owner of the land or provided the owner of the land with the results of a reconsideration, whichever is applicable.

(6) The Appellate Authority shall hold a hearing to determine whether the land should have been approved for inclusion in the subclass or should not have ceased to be included in the subclass.

(7) The hearing may be held orally or in writing at the discretion of the Appellate Authority.

(8) The following persons are parties to the appeal:

1. All persons appealing and all persons whose assessment is the subject of the appeal.

2. The Program Administrator.

(9) Subsections 40 (2), (3.1), (9), (14), (15), (22) and (28) of the Act apply, with necessary modifications, to an appeal to the Appellate Authority under this section.

(10) Upon determining the issue, the Appellate Authority shall give the parties, the assessment corporation, the Assessment Review Board and the clerk of the City of Toronto a copy of the decision.

(11) If the Appellate Authority determines that the land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Appellate Authority shall direct the Program Administrator to approve the property for inclusion in the subclass.

(12) If, after receiving notice of the Appellate Authority’s determination, the City of Toronto amends its by-law to list the land as being eligible for inclusion in the creative enterprise facilities subclass for the taxation year, or if its by-law already lists the land as being eligible for the taxation year, the clerk of the City of Toronto shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll.

(13) The Appellate Authority may state a case under section 43 of the Act with respect to the matters set out in subsection (2) of this section.

Commencement

10. This Regulation comes into force on the day it is filed.

Made by:
Pris par :

Le ministre des Finances,

Charles Sousa

Minister of Finance

 

Date made: May 8, 2018
Pris le : 8 mai 2018

 

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