O. Reg. 491/18: TAX MATTERS - VACANT UNIT REBATE

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ontario regulation 491/18

made under the

Municipal Act, 2001

Made: December 6, 2018
Filed: December 7, 2018
Published on e-Laws: December 7, 2018
Printed in The Ontario Gazette: December 22, 2018

Amending O. Reg. 325/01

(TAX MATTERS - VACANT UNIT REBATE)

1. Section 11.1 of Ontario Regulation 325/01 is amended by adding the following paragraphs:

11. The County of Brant.

12. The lower-tier municipalities in the County of Middlesex.

13. The lower-tier municipalities in the County of Northumberland.

14. The lower-tier municipalities in the County of Simcoe.

15. The Township of Ear Falls.

16. The Township of Puslinch.

17. The City of Orillia.

18. The Town of Espanola.

19. The Town of Prescott.

20. The City of Kawartha Lakes.

21. The City of Ottawa.

2. Section 12 of the Regulation is revoked and the following substituted:

Exemptions under s. 364 (1) of the Act, 2019 and subsequent years

12. For the 2019 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions:

1. The lower-tier municipalities in the County of Perth.

2. The lower-tier municipalities in the County of Renfrew.

3. The lower-tier municipalities in the Regional Municipality of Waterloo.

Exemptions under s. 364 (1) of the Act, 2021 and subsequent years

12.1 For the 2021 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions:

1. The County of Peterborough.

3. Sections 14, 22, 25 and 26 of the Regulation are revoked.

4. The Regulation is amended by adding the following sections:

Municipality of Red Lake

41. (1) This section applies with respect to the Municipality of Red Lake.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is,

(a) for the 2018 taxation year, 20 per cent; and

(b) for the 2019 taxation year, 10 per cent.

(3) For the 2020 taxation year and subsequent taxation years, the Municipality of Red Lake is not required to have a program to provide tax rebates to owners of property that has vacant portions.

Township of Baldwin

42. (1) This section applies with respect to the Township of Baldwin.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent.

(3) For the 2019 taxation year and subsequent taxation years, the Township of Baldwin is not required to have a program to provide tax rebates to owners of property that has vacant portions.

City of Pembroke

43. (1) This section applies with respect to the City of Pembroke.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is,

(a) for the 2018 taxation year, 30 per cent;

(b) for the 2019 taxation year, 20 per cent; and

(c) for the 2020 taxation year, 10 per cent.

(3) For the 2021 taxation year and subsequent taxation years, the City of Pembroke is not required to have a program to provide tax rebates to owners of property that has vacant portions.

City of Belleville

44. (1) This section applies with respect to the City of Belleville for the 2018 taxation year and subsequent taxation years.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes is,

(a) for the 2018 taxation year, 30 per cent; and

(b) for the 2019 taxation year, 15 per cent.

(3) Despite subsection 1 (2), a portion of a building on property that is classified in one of the commercial classes is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the portion of the building was capable of being leased for immediate occupation.

(4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, during that period of time, any order issued in respect of the building, structure or portion of the building under subsection 15.2 (2) of the Building Code Act, 1992 was outstanding.

(5) For the 2018 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in the landfill property class that has vacant portions.

(6) For the 2020 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in one of the commercial classes or industrial classes that has vacant portions.

City of Kenora

45. (1) This section applies with respect to the City of Kenora for the 2018 taxation year and subsequent taxation years.

(2)  Despite subsections 1 (2) and (3), a portion of a building is not prescribed to be an eligible property under section 364 of the Act.

Commencement

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

Made by:
Pris par :

Le ministre des Finances,

Victor Fedeli

Minister of Finance

 

Date made: December 6, 2018
Pris le : 6 décembre 2018

 

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