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Municipal Act, 2001

ONTARIO REGULATION 325/01

formerly under Municipal Act

TAX MATTERS - VACANT UNIT REBATE

Consolidation Period: From May 3, 2018 to the e-Laws currency date.

Last amendment: 360/18.

Legislative History: 300/03, 210/05, 217/15, 97/17, 265/17, 581/17, 360/18.

This is the English version of a bilingual regulation.

CONTENTS

General

0.1

Landfill property class prescribed

1.

Eligible property

2.

Amount of rebate

3.

Application for rebate

4.

Recalculation of rebate

5.

Deadline extension

7.

Interest on rebate, 2002 and later years

8.

Interest, special cases

9.

Complaint to Board

10.

Land prescribed under subs. 357 (1.1)

Exceptions and Special Rules, Specified Municipalities

11.

Exceptions under s. 364 (1) of the Act, 2017 and subsequent years

11.1

Exemptions under s. 364 (1) of the Act, 2018 and subsequent years

12.

City of Orillia

13.

Town of Fort Frances

14.

Town of Espanola

15.

Town of Gananoque

16.

Regional Municipality of Halton

17.

City of Hamilton

18.

Haldimand County

19.

Town of St. Marys

20.

County of Oxford

21.

Township of Plummer Additional

22.

Town of Prescott

23.

City of Brockville

24.

City of Cornwall

25.

City of Kawartha Lakes

26.

City of Ottawa

27.

Regional Municipality of Peel

28.

City of Sault Ste. Marie

29.

Town of Smiths Falls

30.

Town of Erin

31.

Specified municipalities in the County of Wellington

32.

City of Windsor, specified area

33.

Municipality of Chatham-Kent

34.

City of London

35.

County of Huron

36.

Norfolk County

37.

Township of Nairn and Hyman

38.

Regional Municipality of Durham

39.

City of Greater Sudbury

40.

City of Thunder Bay

 

General

Landfill property class prescribed

0.1 The landfill property class is prescribed for the purposes of subsection 364 (1) of the Act. O. Reg. 97/17, s. 1.

Eligible property

1. (0.1) In the event of a conflict between this section and a section of this Regulation that sets out an exemption or special rule with respect to eligible property in a specified municipality, the section that sets out the exemption or special rule prevails. O. Reg. 581/17, s. 2.

(1) A building or structure on property that is classified in one of the commercial classes or industrial classes or in the landfill property class is prescribed to be an eligible property for the purposes of section 364 of the Act for a period of time if,

(a) the period of time is at least 90 consecutive days; and

(b) no portion of the building or structure was used at any time in the period of time.  O. Reg. 325/01, s. 1 (1); O. Reg. 300/03, s. 2 (1); O. Reg. 97/17, s. 2 (1).

(2) A portion of a building on property that is classified in one of the commercial classes or in the landfill property class is prescribed to be an eligible property under section 364 of the Act for a period of time if the period of time is at least 90 consecutive days and throughout the period of time,

(a) the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used; and

(b) the portion of the building,

(i) was capable of being leased for immediate occupation,

(ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or

(iii) was unfit for occupation.  O. Reg. 325/01, s. 1 (2); O. Reg. 300/03, s. 2 (2); O. Reg. 97/17, s. 2 (2).

(3) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property under section 364 of the Act for a period of time if,

(a) the period of time is at least 90 consecutive days; and

(b) throughout the period of time, the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used.  O. Reg. 325/01, s. 1 (3); O. Reg. 300/03, s. 2 (3).

(4) The following rules apply for the purposes of subsections (1), (2) and (3):

1. A reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 89 consecutive days if the period includes all of February.

2. The following, in the absence of other activity, does not constitute the use of a building or structure or a portion of a building:

i. Construction, repairs or renovations of the building, structure or portion of the building.

ii. The heating, cooling, lighting or cleaning of the building, structure or portion of the building.

iii. The presence of fixtures.  O. Reg. 325/01, s. 1 (4).

(5) Despite subsections (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,

(a) it is used for commercial, industrial or landfilling activities on a seasonal basis;

(b) it is leased to a tenant who is in possession of the leasehold interest throughout the period of time; or

(c) it is included in a subclass for vacant land under subsection 8 (1) of the Assessment Act throughout the period of time.  O. Reg. 325/01, s. 1 (5); O. Reg. 300/03, s. 2 (4); O. Reg. 97/17, s. 2 (3).

(6) Despite subsections (1) and (2), a building or structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is in the resort condominium property class.  O. Reg. 210/05, s. 1.

Amount of rebate

2. (1) In this section,

“base property” means, in respect of an eligible property for a taxation year, the real property whose assessment on the roll returned under the Assessment Act for taxation in the taxation year includes the eligible property, excluding any portion of the real property,

(a) that is exempt from taxes for municipal and school purposes for the year,

(b) that is not included in the same class of real property for the taxation year under the Assessment Act as the eligible property, or

(c) that is included in a subclass for excess land under subsection 8 (1) of the Assessment Act.  O. Reg. 325/01, s. 2 (1).

(1.1) For the purposes of paragraph 3.1 of subsection 364 (2) of the Act, the prescribed percentage of the rebate for land in the landfill property class is 30 per cent. O. Reg. 97/17, s. 3 (1).

(2) The amount of taxes for a taxation year in respect of an eligible property to which the percentage specified in paragraph 2 or 3 of subsection 364 (2) of the Act, set out in subsection (1.1) of this section or referred to in subsection 364 (4) of the Act is to be applied is determined as follows:

1. Take the value of the eligible property for the year as determined by the assessment corporation.

2. Determine the percentage that the value of the eligible property is of the assessed value of the base property for the taxation year.

3. Multiply the percentage determined under paragraph 2 by the taxes for municipal and school purposes for the base property for the taxation year.

4. Determine the percentage that the number of days in the taxation year that the property was an eligible property is of the total number of days in the year.

5. Multiply the percentage determined under paragraph 4 by the product determined under paragraph 3.  O. Reg. 325/01, s. 2 (2); O. Reg. 300/03, s. 3 (1); O. Reg. 97/17, s. 3 (2).

(3) The amount of the rebate for the purposes of section 364 of the Act in respect of an eligible property is determined by multiplying the amount of taxes determined under subsection (2) in respect of the eligible property for the year by the percentage specified in paragraph 2 or 3 of subsection 364 (2) of the Act, set out in subsection (1.1) of this section or referred to in subsection 364 (4) of the Act, whichever percentage applies.  O. Reg. 300/03, s. 3 (2); O. Reg. 97/17, s. 3 (3).

(4) If the period of at least 90 consecutive days during which a property or portion of a property was an eligible property commences after October 3 in the prior taxation year, the amount of taxes for the taxation year is determined for the purposes of subsection (2) by adding the following amounts:

1. The amount of taxes that would be determined under subsection (2) for the previous taxation year if the only period in that year during which the property or portion of the property was an eligible property was the period after October 3 during which the building or structure or the portion of the building was an eligible property.

2. The amount of taxes that would be determined under subsection (2) for the taxation year in respect of the period in the year during which the building or structure or the portion of the building was an eligible property.  O. Reg. 325/01, s. 2 (4).

Application for rebate

3. (1) An interim application and a final application for a rebate under section 364 of the Act in respect of a taxation year must contain the following information:

1. The name of the owner of the eligible property and, if applicable, the name of the owner’s agent.

2. The address of the real property that includes the eligible property, including the number, street and municipality.

3. The assessment roll number of the real property that includes the eligible property for purposes of assessment under the Assessment Act.

4. The dates in the period covered by the interim or final application during which the building or structure or the portion of the building was an eligible property.

5. A description of the eligible property,

i. by suite or unit number and floor number, or

ii. by a method of describing its location in the building that is sufficient to identify the eligible property if it cannot be described by suite or unit number and floor number.

6. The area of the eligible property in square feet.

7. Any additional documentation the municipality or assessment corporation may request to assist in identifying the eligible property.  O. Reg. 325/01, s. 3 (1); O. Reg. 300/03, s. 4.

(2) The municipality shall forward a copy of each interim and final application to the assessment corporation for determination of the value of the eligible property.  O. Reg. 325/01, s. 3 (2).

(3) The assessment corporation shall provide the value of the eligible property to the municipality as soon as practicable.  O. Reg. 325/01, s. 3 (3).

(4) The municipality shall calculate the amount of the rebate payable to the owner as soon as practicable after receiving the determination of the value of the eligible property from the assessment corporation.  O. Reg. 325/01, s. 3 (4).

(5) The municipality may calculate the amount of a rebate based on an estimate of the amount of taxes for municipal and school purposes in respect of the eligible property and subsequently adjust the amount of the rebate when the amount of the taxes is finally determined.  O. Reg. 325/01, s. 3 (5).

Recalculation of rebate

4. (1) The municipality shall recalculate the amount of a rebate in respect of an eligible property if the taxes are reduced under section 357 or 358 of the Act or if the assessment for the property changes as the result of,

(a) a settlement under section 39.1 of the Assessment Act;

(b) an appeal under section 40 of the Assessment Act; or

(c) an application under section 46 of the Assessment Act.  O. Reg. 325/01, s. 4 (1); O. Reg. 300/03, s. 5.

(2) If a municipality pays or credits to an owner a rebate in an amount that is greater than the amount determined under a recalculation under subsection (1), the municipality may recover the excess amount.  O. Reg. 325/01, s. 4 (2).

(3) If a municipality pays or credit to an owner a rebate in an amount that is less than the amount determined under a recalculation under subsection (1), the municipality shall pay or credit to the owner the additional amount of the rebate as soon as practicable after the recalculation.  O. Reg. 325/01, s. 4 (3).

Deadline extension

5. For the purposes of paragraph 5 of subsection 364 (2) of the Act, if the assessment corporation assesses a property during a taxation year under section 33 of the Assessment Act in respect of either of the two preceding taxation years, the deadline for making an application under section 364 of the Act for that preceding taxation year is extended to the day that is 90 days after the day the assessment is mailed to the owner under section 35 of that Act.  O. Reg. 300/03, s. 6.

6. Revoked:  O. Reg. 300/03, s. 6.

Interest on rebate, 2002 and later years

7. (1) Revoked:  O. Reg. 300/03, s. 7 (1).

(2) Interest is payable under subsection 364 (20) of the Act in respect of a rebate under an interim application for a taxation year if,

(a) the interim application is received by the municipality by July 31 of the taxation year to which the rebate relates; and

(b) the municipality fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of,

(i) November 30 of the taxation year to which the rebate relates, and

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1).  O. Reg. 325/01, s. 7 (2); O. Reg. 300/03, s. 7 (2).

(2.1) Despite subsection (2), for the 2017 taxation year, no interest is payable under subsection 364 (20) of the Act in respect of a rebate under an interim application to any of the following municipalities until April 30, 2018:

1. The City of Brockville.

2. The City of Cornwall.

3. The City of Kawartha Lakes.

4. Any local municipality in the Regional Municipality of Peel.

5. The City of Sault Ste. Marie.

6. The Town of Erin.

7. The Town of Minto.

8. The Township of Wellington North.

9. The City of Windsor.

10. The Town of Fort Frances.

11. The Town of Espanola.

12. The Township of Plummer Additional.

13. The Town of Prescott. O. Reg. 581/17, s. 3.

(3) Interest is payable under subsection 364 (20) of the Act in respect of a rebate under a final application for a taxation year if,

(a) the final application is received by the municipality by the last day of February of the year immediately following the taxation year to which the rebate relates; and

(b) the municipality fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of,

(i) June 30 of the year immediately following the taxation year to which the rebate relates, and

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1).  O. Reg. 325/01, s. 7 (3); O. Reg. 300/03, s. 7 (3).

Interest, special cases

8. (1) If the deadline for applying for a rebate in respect of a taxation year is extended under section 5, interest is payable under subsection 364 (20) of the Act in respect of the rebate if,

(a) an application for the rebate is received by the municipality before the deadline; and

(b) the municipality fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of,

(i) the day that is 120 days after the deadline, and

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1).  O. Reg. 325/01, s. 8 (1); O. Reg. 300/03, s. 8 (1).

(2) If a municipality pays or credits an owner a rebate in an amount that was less than the amount determined under the recalculation under subsection 4 (1), interest is payable under subsection 364 (20) of the Act on the additional amount of the rebate if the municipality does not pay or credit the owner the additional amount within 120 days after receiving notice of the change to the assessment.  O. Reg. 325/01, s. 8 (2); O. Reg. 300/03, s. 8 (2).

Complaint to Board

9. The later date prescribed for the purposes of subsection 364 (15) of the Act is the later of,

(a) the day that is 120 days after the municipality receives the application; and

(b) the day that interest becomes payable on the outstanding rebate.  O. Reg. 325/01, s. 9; O. Reg. 300/03, s. 9.

Land prescribed under subs. 357 (1.1)

10.  Eligible property described in section 1 is prescribed for the purposes of subsection 357 (1.1) of the Act as land for which no cancellation, reduction or refund of taxes is permitted under clause 357 (1) (g) of the Act. O. Reg. 265/17, s. 2.

Exceptions and Special Rules, Specified Municipalities

Exceptions under s. 364 (1) of the Act, 2017 and subsequent years

11. For the 2017 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 Town of Parry Sound.

2. The City of Peterborough.

3. The Municipality of Charlton and Dack.

4. The County of Prince Edward.

5. The City of Brantford.

6. The Village of Burk’s Falls.

7. The Town of Thessalon. O. Reg. 581/17, s. 4.

Exemptions under s. 364 (1) of the Act, 2018 and subsequent years

11.1 For the 2018 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 Elgin.

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

3. The City of Guelph.

4. The City of St. Thomas.

5. The lower-tier municipalities in the District Municipality of Muskoka.

6. The United Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and Clyde.

7. The Municipality of Oliver Paipoonge.

8. The lower-tier municipalities in the Regional Municipality of York.

9. The Village of Hilton Beach.

10. The City of Barrie. O. Reg. 360/18, s. 1.

City of Orillia

12. For the 2018 taxation year and subsequent taxation years, the City of Orillia is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Town of Fort Frances

13. (1) This section applies with respect to the Town of Fort Frances. O. Reg. 581/17, s. 4.

(2) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2017 taxation year and subsequent taxation years is 30 per cent. O. Reg. 581/17, s. 4.

Town of Espanola

14. (1) This section applies with respect to the Town of Espanola. O. Reg. 581/17, s. 4.

(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 2017 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the 2018 taxation year and subsequent taxation years, the Town of Espanola is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Town of Gananoque

15. (1) This section applies with respect to the Town of Gananoque. O. Reg. 581/17, s. 4.

(2) For the purposes of paragraphs 2 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 in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 17.5 per cent. O. Reg. 581/17, s. 4.

(4) For the 2019 taxation year and subsequent taxation years, the Town of Gananoque is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Regional Municipality of Halton

16. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Halton. O. Reg. 581/17, s. 4.

(2) For the purposes of paragraphs 2 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 in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 20 per cent. O. Reg. 581/17, s. 4.

(4) For the 2019 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Halton are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

City of Hamilton

17. (1) This section applies with respect to the City of Hamilton. O. Reg. 581/17, s. 4.

(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. O. Reg. 581/17, s. 4.

(3) For the 2019 taxation year and subsequent taxation years, the City of Hamilton is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Haldimand County

18. (1) This section applies with respect to Haldimand County. O. Reg. 581/17, s. 4.

(2) For the purposes of paragraphs 2 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 in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the 2018 taxation year and subsequent taxation years, Haldimand County is not required to have a program to provide tax rebates to owners of property that is classified in one of the industrial classes that has vacant portions. O. Reg. 581/17, s. 4.

(4) For the 2019 taxation year and subsequent taxation years, Haldimand County 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 in the landfill property class that has vacant portions. O. Reg. 581/17, s. 4.

Town of St. Marys

19. (1) This section applies with respect to the Town of St. Marys. O. Reg. 581/17, s. 4.

(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. O. Reg. 581/17, s. 4.

(3) For the 2020 taxation year and subsequent taxation years, the Town of St. Marys is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

County of Oxford

20. (1) This section applies with respect to local municipalities in the County of Oxford for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, for any five previous taxation years. O. Reg. 581/17, s. 4.

Township of Plummer Additional

21. (1) This section applies with respect to the Township of Plummer Additional. O. Reg. 581/17, s. 4.

(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 2017 taxation year, 30 per cent;

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

(c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4.

(3) For the 2020 taxation year and subsequent taxation years, the Township of Plummer Additional is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Town of Prescott

22. (1) This section applies with respect to the Town of Prescott. O. Reg. 581/17, s. 4.

(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 2017 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the 2018 taxation year and subsequent taxation years, the Town of Prescott is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

City of Brockville

23. (1) This section applies with respect to the City of Brockville for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if both of the following circumstances exist:

1. A rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be, in respect of both of the two preceding taxation years.

2. For the purposes of paragraph 4 of subsection 2 (2) of this Regulation, the building, structure or portion, as the case may be, was determined to be an eligible property for 100 per cent of the two preceding taxation years. O. Reg. 581/17, s. 4.

(3) Subsection (2) does not apply to a building or structure or portion of a building for a taxation year if the building, structure or portion, as the case may be,

(a) was occupied for a period of time during the taxation year; or

(b) changed ownership during that taxation year or the two preceding taxation years. O. Reg. 581/17, s. 4.

(4) If both of the conditions set out in subsection (5) are met, but subject to subsection (6), the prescribed rebate percentage for the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act for a building or structure or portion of a building for a taxation year is equal to half of the rebate percentage that would otherwise apply under those paragraphs. O. Reg. 581/17, s. 4.

(5) The conditions mentioned in subsection (4) are the following:

1. A rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be, in respect of the preceding taxation year.

2. For the purposes of paragraph 4 of subsection 2 (2) of this Regulation, the building, structure or portion, as the case may be, was determined to be an eligible property for 100 per cent of the preceding taxation year. O. Reg. 581/17, s. 4.

(6) Subsection (4) does not apply to a building or structure or portion of a building for a taxation year if the building, structure or portion, as the case may be,

(a) was occupied for a period of time during the taxation year; or

(b) changed ownership during that taxation year or the preceding taxation year. O. Reg. 581/17, s. 4.

City of Cornwall

24. (1) This section applies with respect to the City of Cornwall for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(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 2017 taxation year, 25 per cent;

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

(c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4.

(3) For the purposes of section 1, a reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 90 consecutive days all of which are within the taxation year in respect of which the application for a rebate under section 364 of the Act is made. O. Reg. 581/17, s. 4.

(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, throughout the period of time,

(a) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995 or a lock-out within the meaning of that Act; or

(b) an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (5) was outstanding. O. Reg. 581/17, s. 4.

(5) The laws mentioned in clause (4) (b) are the following:

1. The Building Code Act, 1992 and the regulations and by-laws made under it.

2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it. O. Reg. 581/17, s. 4.

(6) Despite clauses 1 (2) (a) and (3) (b), a portion of a building 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 separated by permanent or semi-permanent physical barriers from any portion of the building that was used. O. Reg. 581/17, s. 4.

(7) 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 unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 581/17, s. 4.

(8) A portion of a building on property that is classified in one of the commercial classes or in the landfill property class is prescribed to be an eligible property for a period of time if,

(a) it satisfies the requirements in subsection 1 (2) to be an eligible property;

(b) it is not excluded from being an eligible property under subsection (4), (6) or (7); and

(c) throughout the period of time, it satisfied the requirements for obtaining an occupancy permit set out in Division C of Ontario Regulation 332/12 (Building Code) made under the Building Code Act, 1992. O. Reg. 581/17, s. 4.

(9) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property for a period of time if,

(a) it satisfies the requirements in subsection 1 (3) to be an eligible property;

(b) it is not excluded from being an eligible property under subsection (4), (6) or (7); and

(c) throughout the period of time, it satisfied the requirements for obtaining an occupancy permit set out in Division C of Ontario Regulation 332/12. O. Reg. 581/17, s. 4.

(10) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if,

(a) on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the Building Code Act, 1992 that apply to a building or structure on the property remain outstanding; or

(b) an application submitted with respect to the property for the period of time contains a false or deceptive statement. O. Reg. 581/17, s. 4.

(11) Despite section 7, interest is payable under subsection 364 (20) of the Act for the 2018 taxation year and subsequent taxation years in respect of a rebate under an interim application for the first six months of the taxation year if,

(a) the interim application is received on or before July 31 of the taxation year to which the rebate relates; and

(b) the City of Cornwall fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of,

(i) November 30 of the taxation year to which the rebate relates,

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and

(iii) the day that is 90 days after the day the City of Cornwall receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4.

(12) Despite section 7, interest is payable under subsection 364 (20) of the Act for the 2018 taxation year and subsequent taxation years in respect of a rebate under a final application for a taxation year if,

(a) the final application is received on or before the last day of February of the year immediately following the taxation year to which the rebate relates; and

(b) the City of Cornwall fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of,

(i) June 30 of the year immediately following the taxation year to which the rebate relates,

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and

(iii) the day that is 90 days after the day the City of Cornwall receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4.

(13) For the purposes of subsection 364 (6) of the Act, the prescribed time for giving free access to all property referred to in an application is 30 days after a reasonable request by the City of Cornwall. O. Reg. 581/17, s. 4.

(14) No rebate is payable under section 364 of the Act for a taxation year in respect of a property if a person who is required to grant free access to the property fails to do so within the time set out in subsection (13). O. Reg. 581/17, s. 4.

(15) For the 2020 taxation year and subsequent taxation years, the City of Cornwall is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

City of Kawartha Lakes

25. (1) This section applies with respect to the City of Kawartha Lakes for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) 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, throughout the period of time,

(a) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995 or a lock-out within the meaning of that Act; or

(b) an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (3) was outstanding. O. Reg. 581/17, s. 4.

(3) The laws mentioned in clause (2) (b) are the following:

1. The Building Code Act, 1992 and the regulations and by-laws made under it.

2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it. O. Reg. 581/17, s. 4.

(4) A portion of a building is prescribed to be an eligible property for a period of time if,

(a) it satisfies the requirements in section 1 to be an eligible property;

(b) it is not excluded from being an eligible property under subsection (2); and

(c) throughout the period of time, the portion of the building was no less than 1,000 contiguous square feet. O. Reg. 581/17, s. 4.

(5) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if, on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the Building Code Act, 1992 that apply to a building or structure on the property remain outstanding. O. Reg. 581/17, s. 4.

(6) For the 2018 taxation year and subsequent taxation years, the City of Kawartha Lakes is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

City of Ottawa

26. (1) This section applies with respect to the City of Ottawa for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(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 2017 taxation year is 15 per cent. O. Reg. 581/17, s. 4.

(3) For the purposes of paragraph 5 of subsection 364 (2) of the Act, the date by which an application shall be made is March 31 in the year following the taxation year in respect of which the application is made. O. Reg. 581/17, s. 4.

(4) The City of Ottawa is exempt from paragraph 7 of subsection 364 (2) of the Act. O. Reg. 581/17, s. 4.

(5) For the purposes of section 1, a reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 90 consecutive days all of which are within the taxation year in respect of which the application for a rebate under section 364 of the Act is made. O. Reg. 581/17, s. 4.

(6) 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, throughout the period of time,

(a) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995 or a lock-out within the meaning of that Act; or

(b) an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (7) was outstanding. O. Reg. 581/17, s. 4.

(7) The laws mentioned in clause (6) (b) are the following:

1. The Building Code Act, 1992 and the regulations and by-laws made under it.

2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it.

3. The Planning Act and the regulations made under it.

4. A by-law passed by the City of Ottawa under section 128 of the Act. O. Reg. 581/17, s. 4.

(8) A portion of a building 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,

(a) the portion of the building was separated by permanent or semi-permanent physical barriers from any portion of the building that was used, despite clauses 1 (2) (a) and (3) (b);

(b) the portion of the building satisfied the requirements for obtaining an occupancy permit set out in Division C of Ontario Regulation 332/12 (Building Code) made under the Building Code Act, 1992; and

(c) the portion of the building was no less than 1,000 contiguous square feet. O. Reg. 581/17, s. 4.

(9) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property for a period of time if,

(a) it satisfies the requirements in subsection 1 (3) to be an eligible property;

(b) it is not excluded from being an eligible property under subsection (6) or (8); and

(c) throughout the period of time, it was,

(i) capable of being leased for immediate occupation,

(ii) capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or

(iii) unfit for occupation. O. Reg. 581/17, s. 4.

(10) For the purposes of subsection 364 (6) of the Act, the prescribed time for giving free access to all property referred to in an application is 30 days after a reasonable request by the City of Ottawa. O. Reg. 581/17, s. 4.

(11) No rebate is payable under section 364 of the Act for a taxation year in respect of a property if a person who is required to grant free access to the property fails to do so within the time set out in subsection (10). O. Reg. 581/17, s. 4.

(12) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if,

(a) on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the Building Code Act, 1992 that apply to a building or structure on the property remain outstanding; or

(b) an application submitted with respect to the property for the period of time contains a false or deceptive statement. O. Reg. 581/17, s. 4.

(13) Despite section 7, interest is payable under subsection 364 (20) of the Act in respect of an application for a rebate for a taxation year if,

(a) the application is received on or before March 31 of the year immediately following the taxation year to which the rebate relates; and

(b) the City of Ottawa fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of,

(i) July 31 of the taxation year immediately following the taxation year to which the rebate relates,

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and

(iii) the day that is 60 days after the day the City of Ottawa receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4.

(14) For the 2018 taxation year and subsequent taxation years, the City of Ottawa is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

Regional Municipality of Peel

27. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Peel for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(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 2017 taxation year, 30 per cent;

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

(c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4.

(3) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, for any three or more consecutive taxation years before the taxation year in respect of which the application is made. O. Reg. 581/17, s. 4.

(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, throughout the period of time,

(a) the building or structure or portion of a building,

(i) included non-permanent structures,

(ii) was a storage unit or was used for storage purposes,

(iii) was a hotel,

(iv) was a fuel storage tank, or

(v) was a gravel pit;

(b) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995 or a lock-out within the meaning of that Act; or

(c) the building, structure or portion of the building was accessible to a tenant before the commencement of a lease if the access was for the purpose of building out or constructing leasehold improvements. O. Reg. 581/17, s. 4.

(5) For the purposes of subsection 364 (8) of the Act, the prescribed time for providing  relevant information or producing relevant records is 30 days after the date the letter is mailed, personally served or delivered by courier, as the case may be. O. Reg. 581/17, s. 4.

(6) No rebate is payable under section 364 of the Act for a taxation year in respect of a property if a person who receives a letter described in subsection 364 (8) of the Act fails to provide the information or records to the municipality within the time set out in subsection (5). O. Reg. 581/17, s. 4.

(7) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Peel are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.

City of Sault Ste. Marie

28. (1) This section applies with respect to the City of Sault Ste. Marie for the portion of the 2017 taxation year beginning on July 1, 2017 and for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) The City of Sault Ste. Marie is exempt from paragraph 7 of subsection 364 (2) of the Act for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(3)  No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the City of Sault Ste. Marie paid or credited a rebate under that section in respect of the building, structure or portion, as the case may be, in respect of any three previous taxation years the earlier of which was,

(a) 2017; or

(b) the year that is nine years before the taxation year in respect of which the application is made, if that year is later than 2017. O. Reg. 581/17, s. 4.

(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 if it is located on land that is classified in,

(a) the shopping centre property class as described in section 12 of Ontario Regulation 282/98 (General) made under the Assessment Act; or

(b) one of the industrial classes. O. Reg. 581/17, s. 4.

(5) Despite any requirement in subsection 1 (1) or (2) that a building, structure or portion of a building must not be used in order to be eligible property, the temporary use of a building, structure or portion of a building does not disqualify the building, structure or portion, as the case may be, from being eligible property in a taxation year if,

(a) the City of Sault Ste. Marie has passed a by-law respecting the provision of tax rebates to owners of property that has been temporarily used;

(b) the by-law is passed on or before January 31 in the year following the first taxation year to which it applies; and

(c) the by-law contains the maximum time that a building, structure or portion of a building may be temporarily used in order to be eligible for a rebate. O. Reg. 581/17, s. 4.

(6) A by-law referred to in subsection (5) may contain other requirements if they relate only to the type of property that may be temporarily used and the manner in which it may be temporarily used. O. Reg. 581/17, s. 4.

Town of Smiths Falls

29. (1) This section applies with respect to the Town of Smiths Falls for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) The Town of Smiths Falls is exempt from paragraph 7 of subsection 364 (2) of the Act. O. Reg. 581/17, s. 4.

(3) For the purposes of section 1, a reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 90 consecutive days all of which are within the taxation year in respect of which the application for a rebate under section 364 of the Act is made. O. Reg. 581/17, s. 4.

(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, an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (5) was outstanding. O. Reg. 581/17, s. 4.

(5) The laws mentioned in subsection (4) are the following:

1. The Building Code Act, 1992 and the regulations and by-laws made under it.

2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it.

3. The Planning Act and the regulations made under it.

4. A by-law passed by the Town of Smiths Falls under section 128 of the Act. O. Reg. 581/17, s. 4.

(6) Despite clauses 1 (2) (a) and (3) (b), a portion of a building 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 separated by permanent or semi-permanent physical barriers from any portion of the building that was used. O. Reg. 581/17, s. 4.

(7) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property for a period of time if,

(a) it satisfies the requirements in subsection 1 (3) to be an eligible property;

(b) it is not excluded from being an eligible property under subsection (4) or (6); and

(c) throughout the period of time, it was capable of being leased for immediate occupation. O. Reg. 581/17, s. 4.

(8) Despite section 7, interest is payable under subsection 364 (20) of the Act in respect of an application for a rebate for a taxation year if,

(a) the application is received on or before the last day of February of the year immediately following the taxation year to which the rebate relates; and

(b) the Town of Smiths Falls fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of,

(i) June 30 of the year immediately following the taxation year to which the rebate relates,

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and

(iii) the day that is 90 days after the day the Town of Smiths Falls receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4.

(9) For the purposes of subsection 364 (6) of the Act, the prescribed time for giving free access to all property referred to in an application is 30 days after a reasonable request by the Town of Smiths Falls. O. Reg. 581/17, s. 4.

(10) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building on property if,

(a) a person who is required to grant free access to the property fails to do so within the time set out in subsection (9); or

(b) a rebate has been paid or credited under section 364 of the Act in respect of the building, structure or portion, as the case may be,

(i) for each of the three taxation years preceding the taxation year, if the building, structure or portion is on property that is classified in one of the commercial classes or in the landfill property class, or

(ii) for each of the five taxation years preceding the taxation year, if the building, structure or portion is on property that is classified in one of the industrial classes. O. Reg. 581/17, s. 4.

(11) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if,

(a) on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the Building Code Act, 1992 that apply to a building or structure on the property remain outstanding; or

(b) an application submitted with respect to the property for the period of time contains a false or deceptive statement. O. Reg. 581/17, s. 4.

(12) No rebate is payable under section 364 of the Act in respect of a portion of a building for a period of time unless the portion of the building was advertised for lease throughout the period of time. O. Reg. 581/17, s. 4.

Town of Erin

30. (1) This section applies with respect to the Town of Erin for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4.

(2) 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 taxation year if,

(a) the building, structure or portion is located on property within a community improvement project area as defined in section 28 of the Planning Act; and

(b) the Town of Erin has made a grant or loan under subsection 28 (7) of the Planning Act with respect to the property in respect of the taxation year. O. Reg. 581/17, s. 4.

Specified municipalities in the County of Wellington

31. (1) This section applies with respect to the following municipalities for the 2017 taxation year and subsequent taxation years:

1. The Town of Minto.

2. The Township of Wellington North. O. Reg. 581/17, s. 4.

(2) Even if a property that is classified in one of the commercial classes or in the landfill property class does not satisfy the requirements of clause 1 (2) (b), the property is prescribed to be an eligible property under section 364 of the Act if,

(a) the property satisfies the other requirements in section 1 to be an eligible property;

(b) the property is located within a community improvement project area as defined in section 28 of the Planning Act; and

(c) the applicable municipality has made a grant or loan under subsection 28 (7) of the Planning Act with respect to the property. O. Reg. 581/17, s. 4.

(3) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if,

(a) there are, in respect of the building, structure or portion, as the case may be, outstanding taxes for municipal or school purposes or outstanding municipal charges; or

(b) the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, in respect of any two previous taxation years the earlier of which was,

(i) 2017,

(ii) the year that is four years before the taxation year in respect of which the application is made, if that year is later than 2017, or

(iii) the most recent taxation year in which the property changed ownership, if that year is later than the year described in subclause (ii). O. Reg. 581/17, s. 4.

(4) No rebate is payable under section 364 of the Act in respect of a building, structure or portion of a building for a period of time unless the building, structure or portion, as the case may be, was advertised for lease or sale throughout the period of time. O. Reg. 581/17, s. 4.

(5) Despite any requirement in subsection 1 (1), (2) or (3) that a building, structure or portion of a building must not be used in order to be eligible property, the temporary use of a building, structure or portion of a building does not disqualify the building, structure or portion, as the case may be, from being eligible property in a taxation year if,

(a) the applicable municipality has passed a by-law respecting the provision of tax rebates to owners of property that has been temporarily used;

(b) the by-law is passed on or before January 31 in the year following the first taxation year to which it applies; and

(c) the by-law contains the maximum time that a building, structure or portion of a building may be temporarily used in order to be eligible for a rebate. O. Reg. 581/17, s. 4.

(6) A by-law referred to in subsection (5) may contain other requirements if they relate only to the type of property that may be temporarily used and the manner in which it may be temporarily used. O. Reg. 581/17, s. 4.

City of Windsor, specified area

32. (1) This section applies with respect to the area in the City of Windsor that, as of January 1, 2017, was designated under section 204 of the Act as the Downtown Windsor Improvement Area in By-Law 5651, A By-Law to Designate an Area in the City of Windsor as an Improvement Area, available in the office of the City Clerk. O. Reg. 581/17, s. 4.

(2) A building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act unless it is located on land that would be eligible to be included in the residual commercial property class, as described in subsection 13.1 (2) of Ontario Regulation 282/98 (General) made under the Assessment Act, if the council of the City of Windsor passed a by-law opting to have that class apply within the City of Windsor. O. Reg. 581/17, s. 4.

(3) No rebate under section 364 of the Act is payable for a taxation year in respect of a building, structure or portion of a building if the City of Windsor paid or credited a rebate in respect of the building, structure or portion, as the case may be, in respect of any two previous taxation years the earlier of which was,

(a) 2017;

(b) the year that is nine years before the taxation year in respect of which the application is made, if that year is later than 2017; or

(c) the most recent taxation year in which the property was classified in the commercial (new construction) property class as described in paragraph 1 of subsection 15 (2) of Ontario Regulation 400/98 (Tax Matters — Tax Rates for School Purposes) made under the Education Act, if that year is later than the year described in clause (b). O. Reg. 581/17, s. 4.

(4) Subject to subsection (5), for the purposes of paragraph 2 of subsection 364 (2) of the Act, the prescribed rebate percentage for a property for a taxation year is,

(a) 30 per cent; or

(b) 15 per cent, if the City of Windsor paid or credited a rebate in respect of the property for any year preceding the taxation year. O. Reg. 581/17, s. 4.

(5) Clause (4) (b) does not apply for a taxation year if,

(a) the preceding year referred to in that clause was more than nine years before the taxation year; or

(b) the property is classified in the commercial (new construction) property class as described in paragraph 1 of subsection 15 (2) of Ontario Regulation 400/98 in a taxation year following the preceding year referred to in clause (4) (b), unless the preceding year was more than nine years before the taxation year. O. Reg. 581/17, s. 4.

Municipality of Chatham-Kent

33. (1) This section applies with respect to the Municipality of Chatham-Kent. O. Reg. 360/18, s. 2.

(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. O. Reg. 360/18, s. 2.

(3) For the 2020 taxation year and subsequent taxation years, the Municipality of Chatham-Kent is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

City of London

34. (1) This section applies with respect to the City of London. O. Reg. 360/18, s. 2.

(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. O. Reg. 360/18, s. 2.

(3) For the 2019 taxation year and subsequent taxation years, the City of London is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

County of Huron

35. (1) This section applies with respect to the lower-tier municipalities in the County of Huron. O. Reg. 360/18, s. 2.

(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. O. Reg. 360/18, s. 2.

(3) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the County of Huron are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

Norfolk County

36. (1) This section applies with respect to Norfolk County. O. Reg. 360/18, s. 2.

(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 16.5 per cent. O. Reg. 360/18, s. 2.

(3) For the 2019 taxation year and subsequent taxation years, Norfolk County is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

Township of Nairn and Hyman

37. (1) This section applies with respect to the Township of Nairn and Hyman. O. Reg. 360/18, s. 2.

(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. O. Reg. 360/18, s. 2.

(3) For the 2019 taxation year and subsequent taxation years, the Township of Nairn and Hyman is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

Regional Municipality of Durham

38. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Durham. O. Reg. 360/18, s. 2.

(2) For the purposes of paragraphs 2 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 in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 360/18, s. 2.

(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 17.5 per cent. O. Reg. 360/18, s. 2.

(4) For the 2019 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Durham are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

City of Greater Sudbury

39. (1) This section applies with respect to the City of Greater Sudbury for the 2018 taxation year and subsequent taxation years. O. Reg. 360/18, s. 2.

(2) For the purposes of paragraphs 2 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 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. O. Reg. 360/18, s. 2.

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

(a) for the 2018 taxation year, 23 per cent; and

(b) for the 2019 taxation year, 12 per cent. O. Reg. 360/18, s. 2.

(4) Despite subsections 1 (1) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is located on land that is classified in the large industrial property class as described in section 14 of Ontario Regulation 282/98 (General) made under the Assessment Act. O. Reg. 360/18, s. 2.

(5) 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 unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 360/18, s. 2.

(6) For the 2020 taxation year and subsequent taxation years, the City of Greater Sudbury is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

City of Thunder Bay

40. (1) This section applies with respect to the City of Thunder Bay for the 2018 taxation year and subsequent taxation years. O. Reg. 360/18, s. 2.

(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 15 per cent. O. Reg. 360/18, s. 2.

(3) 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, throughout the period of time, the building or structure or portion of a building was,

(a) a storage unit or was used for storage purposes; or

(b) a fuel storage tank. O. Reg. 360/18, s. 2.

(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 unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 360/18, s. 2.

(5) For the 2019 taxation year and subsequent taxation years, the City of Thunder Bay is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.

 

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