ontario regulation 384/19

made under the

Municipal Act, 2001

Made: November 19, 2019
Filed: November 22, 2019
Published on e-Laws: November 22, 2019
Printed in The Ontario Gazette: December 7, 2019

Amending O. Reg. 580/17

(TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS)

1. Clause 2 (1) (b) of Ontario Regulation 580/17 is amended by striking out “18” and substituting “28”.

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

County of Wellington

19. For the purposes of subsection 313 (1.3) of the Act, the County of Wellington is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018.

Town of Fort Frances

20. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of Fort Frances for the 2019 taxation year,

(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent.

(2) For the purposes of subsection 313 (1.3) of the Act, the Town of Fort Frances is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

Regional Municipality of Niagara

21. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Regional Municipality of Niagara, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is,

(a) between 22.5 and 35 per cent for the 2021 taxation year;

(b) between 15 and 35 per cent for the 2022 taxation year; and

(c) between 7.5 and 35 per cent for the 2023 taxation year.

(2) For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Niagara is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2023.

County of Lennox and Addington

22. For the purposes of subsection 313 (1.3) of the Act, the County of Lennox and Addington is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

Regional Municipality of Halton

23. For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Halton is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

City of Stratford

24. For the purposes of subsection 313 (1.3) of the Act, the City of Stratford is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

District Municipality of Muskoka

25. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the District Municipality of Muskoka, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent for the 2020 taxation year.

(2) For the purposes of subsection 313 (1.3) of the Act, the District Municipality of Muskoka is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020.

City of Guelph

26. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Guelph, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent for the 2020 taxation year.

(2) For the purposes of subsection 313 (1.3) of the Act, the City of Guelph is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020.

Municipality of Killarney

27. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Killarney is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

Municipality of Sioux Lookout

28. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Sioux Lookout is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.

Commencement

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

Made by:
Pris par :

Le ministre des Finances,

Rod Phillips

Minister of Finance

Date made: November 19, 2019
Pris le : 19 novembre 2019