ontario regulation 306/26

made under the

Assessment Act

Made: August 21, 2026
Filed: September 4, 2026
Published on e-Laws: September 4, 2026
Published in The Ontario Gazette: September 19, 2026

Amending O. Reg. 282/98

(GENERAL)

1. (1) Paragraphs 1 and 2 of subsection 25 (2) of Ontario Regulation 282/98 are revoked and the following substituted:

1.  The land is a significant wetland within the meaning of the policy statement issued under subsection 3 (1) of the Planning Act.

2.  The land is a significant area of natural and scientific interest within the meaning of the policy statement issued under subsection 3 (1) of the Planning Act.

(2) Paragraph 3 of subsection 25 (2) of the Regulation is amended by,

(a)  striking out “is listed” and substituting “was listed”; and

(b)  adding “immediately before it was repealed” after “Endangered Species Act, 2007”.

(3) Paragraph 3 of subsection 25 (2) of the Regulation, as amended by subsection (2), is revoked.

(4) Section 25 of the Regulation is amended by adding the following subsection:

(2.1) Paragraph 3 of subsection (2) and paragraph 5 of subsection (3) do not apply to land unless it was eligible conservation land under section 26 for the taxation year in which the Endangered Species Act, 2007 was repealed.

(5) Subsection 25 (2.1) of the Regulation, as made by subsection (4), is revoked.

(6) Paragraph 4 of subsection 25 (3) of the Regulation is revoked and the following substituted:

4.  It is an area of natural and scientific interest that, in the opinion of the Minister of Natural Resources, has regional significance.

(7) Paragraph 5 of subsection 25 (3) of the Regulation is amended by,

(a)  striking out “is listed” and substituting “was listed”; and

(b)  adding “immediately before it was repealed” after “Endangered Species Act, 2007”.

(8) Paragraph 5 of subsection 25 (3) of the Regulation, as amended by subsection (7), is revoked.

2. (1) The Regulation is amended by striking out “Ministry of Natural Resources and Forestry” wherever it appears and substituting in each case “Ministry of Natural Resources”.

(2) The Regulation is amended by striking out “Minister of Natural Resources and Forestry” wherever it appears and substituting in each case “Minister of Natural Resources”.

Commencement

3. (1) Except as otherwise provided in this section this Regulation comes into force on the day it is filed.

(2) Subsections 1 (3), (5) and (8) come into force on January 1, 2030.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: August 21, 2026
Pris le : 21 août 2026