O. Reg. 493/22: GENERAL
filed September 28, 2022 under Assessment Act, R.S.O. 1990, c. A.31
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made under the
Assessment Act
Made: September 27, 2022
Filed: September 28, 2022
Published on e-Laws: September 28, 2022
Printed in The Ontario Gazette: October 15, 2022
Amending O. Reg. 282/98
(GENERAL)
1. (1) Section 8 of Ontario Regulation 282/98 is amended by adding the following subsection:
(2.0.1) For greater certainty, farmland does not include land and buildings used for residential purposes, including a residence to which subsection 19 (5) of the Act applies.
(2) Subsection 8 (5.5) of the Regulation is amended by adding “Despite subsection (2.0.1)” at the beginning.
2. The French version of subsection 8.1 (1) of the Regulation is amended by striking out “terres agricoles” and substituting “biens agricoles”.
3. The English version of subsections 19 (2) and (3) of the Regulation is amended by striking out “farmland” wherever it appears and substituting in each case “farm land”.
4. The French version of clauses 44 (1) (a) and (b) of the Regulation is amended by striking out “terres agricoles sur lesquelles” wherever it appears and substituting in each case “biens-fonds agricoles sur lesquels”.
Commencement
5. (1) Except as otherwise provided in this section, this Regulation comes into force on the day it is filed.
(2) Section 1 is deemed to have come into force on January 1, 2017.
Made by:
Pris par :
Le ministre des Finances,
Peter Bethlenfalvy
Minister of Finance
Date made: September 27, 2022
Pris le : 27 septembre 2022