O. Reg. 230/22: GENERAL
filed March 24, 2022 under Assessment Act, R.S.O. 1990, c. A.31
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made under the
ASSESSMENT ACT
Made: March 22, 2022
Filed: March 24, 2022
Published on e-Laws: March 24, 2022
Printed in The Ontario Gazette: April 9, 2022
Amending O. Reg. 282/98
(GENERAL)
1. (1) Paragraphs 4 and 5 of subsection 8 (2) of Ontario Regulation 282/98 are revoked.
(2) Paragraph 9 of subsection 8 (2) of the Regulation is amended by striking out “the taxation year is the 2004 or a subsequent taxation year and”.
(3) Section 8 of the Regulation is amended by adding the following subsection:
(2.1) The Administrator may exempt a person carrying on a farming business from the requirements of paragraph 8 of subsection (2) for a taxation year if,
(a) in the taxation year, the person was issued a farming business registration number under the Farm Registration and Farm Organizations Funding Act, 1993;
(b) the Administrator is satisfied that,
(i) the person would have been issued a farming business registration number for the year before the taxation year if the person had submitted an application in accordance with the timelines set out in Ontario Regulation 722/93 (Filing Dates) made under the Farm Registration and Farm Organizations Funding Act, 1993, and
(ii) there are mitigating circumstances explaining why the person did not meet the deadline; and
(c) in any of the previous 4 taxation years, the Administrator has not granted an exemption under this subsection to the person.
(4) Subparagraph 1 i of subsection 8 (3) of the Regulation is amended by striking out “for the farming business” and substituting “for the farming business, including for the reason that it is a new farming business”.
(5) Subparagraph 2 ii of subsection 8 (3) of the Regulation is revoked and the following substituted:
ii. there is a period of at least 10 years before the taxation year in which,
A. either the owner or the owner’s spouse owned the land and carried on the farming business, and
B. either the land was classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the land was included in the farm property class, and
(6) Paragraph 3 of subsection 8 (3) of the Regulation is amended by striking out “If the taxation year is the 2004 or a subsequent taxation year” at the beginning.
(7) Section 8 of the Regulation is amended by adding the following subsection:
(3.1) If the requirements in paragraph 1 or 2 of subsection (3) have been met in respect of a farming business for a taxation year (referred to in this subsection as the “particular taxation year”), the Administrator may exempt the farming business from the requirements of paragraph 9 of subsection (2) for up to two taxation years immediately following the particular taxation year if any conditions that the Administrator considers necessary with respect to the granting of the exemption have been satisfied.
(8) Subsection 8 (4) of the Regulation is revoked and the following substituted:
(4) Land used for farming is farmland if,
(a) it is owned by a conservation authority and subsection 19 (5) of the Act applies to the land; or
(b) it is owned by the Association of Community Pastures.
(9) Subsection 8 (4.1) of the Regulation is amended by striking out “for 2003 or a subsequent taxation year” in the portion before clause (a).
(10) Clause 8 (4.1) (d) of the Regulation is revoked and the following substituted:
(d) the requirement in paragraph 8 of subsection (2) is satisfied in respect of the land for the taxation year.
(11) Subsection 8 (5) of the Regulation is revoked.
(12) Subsections 8 (5.1) and (5.2) of the Regulation are revoked and the following substituted:
(5.1) Land that is used to process tree sap is included in the farm property class if the following conditions are satisfied:
1. The land would be included in the farm property class if it were not used to process tree sap.
2. The tree sap is processed on the land into pure syrup or other pure products that contain no additives or preservatives.
3. At least 50 per cent of the tree sap processed on the land has been tapped from trees on land owned or leased by the farmer.
(5.2) For the purposes of subsection (5.1), the processing of tree sap includes the bottling or other packaging of,
(a) pure syrup produced from the tree sap; and
(b) pure products produced from the tree sap or syrup.
(13) Subsection 8 (5.4) of the Regulation is amended by striking out “For 2009 and subsequent taxation years” at the beginning of the portion before paragraph 1.
(14) Subsection 8 (5.5) of the Regulation is amended by striking out “For 2011 and subsequent taxation years” at the beginning of the portion before paragraph 1.
(15) Subsection 8 (6) of the Regulation is amended by adding the following definition:
“Administrator” has the same meaning as in Part V; (“administrateur”)
2. (1) Subsections 8.1 (1) and (1.1) of the Regulation are revoked and the following substituted:
(1) Land belongs to the farm property class only if the owner has complied with this section and section 8.
(2) Subsection 8.1 (2) of the Regulation is amended by striking out “farmlands property class or”.
(3) Subsections 8.1 (3) and (3.1) of the Regulation are revoked and the following substituted:
(3) An application made with respect to a taxation year shall be made on a form approved by the Administrator on or before August 31 of the year before the taxation year.
(3.1) If an application has been made under subsection (3) and the applicant’s land has been included in the farm property class for a taxation year, no application is required for the land to be included in the farm property class for a subsequent taxation year (referred to in this subsection as the “subsequent taxation year”) unless one or more of the following circumstances exist:
1. There has been a change in circumstances resulting in the land no longer meeting the requirements in paragraphs 1, 2 and 3 of subsection 8 (2) or in subsection 8 (5.1), (5.4) or (5.5) in the subsequent taxation year.
2. The land was included in the farm property class in the year before the subsequent taxation year on the basis that the requirements of subsection 8 (3) were met and,
(i) the Administrator has not granted an exemption under subsection 8 (3.1) for the subsequent taxation year, and
(ii) the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year.
3. The land was included in the farm property class in the year before the subsequent taxation year on the basis of an exemption under subsection 8 (3.1) and,
(i) that exemption no longer applies in the subsequent taxation year, and
(ii) the requirements of paragraph 8 of subsection 8 (2) have not been met for the subsequent taxation year.
4. The land is no longer included in the farm property class as a result of subsection (7).
(4) Subsection 8.1 (4) of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:
(4) If either of the following changes occurs, an owner whose land is included in the farm property class shall notify the Administrator as soon as possible following the change:
. . . . .
(5) Subsection 8.1 (8) of the Regulation is amended by striking out “or (4)”.
(6) The Table to section 8.1 of the Regulation is revoked.
3. The French version of subsection 9.1 (1) of the Regulation is amended by striking out “donnée”.
4. The Regulation is amended by adding the following section immediately before the heading to Part III.2:
Forestry Purposes
23.1.2 For the purposes of paragraph 19 of subsection 3 (1) of the Act, 30 acres is prescribed as the higher number of acres for the 2023 taxation year and subsequent taxation years.
5. Subsection 30 (1) of the Regulation is amended by striking out “classified” wherever it appears and substituting in each case “included”.
6. Section 31 of the Regulation is amended by striking out “classified as land” wherever it appears and substituting in each case “included”.
Commencement
7. (1) Except as otherwise provided in this section, this Regulation comes into force on the day it is filed.
(2) Subsection 1 (12) comes into force on January 1, 2023.
Made by:
Pris par :
Le ministre des Finances,
Peter Bethlenfalvy
Minister of Finance
Date made: March 22, 2022
Pris le : 22 mars 2022