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Municipal Act, 2001

ONTARIO REGULATION 603/06

MUNICIPAL AND SCHOOL CAPITAL FACILITIES - AGREEMENTS AND TAX EXEMPTIONS

Consolidation Period:  From July 1, 2016 to the e-Laws currency date.

Last amendment: O. Reg. 151/16.

This is the English version of a bilingual regulation.

Definitions

1.  In this Regulation,

“housing project” means a project or part of a project designed to provide or facilitate the provision of residential accommodation, with or without any public space, recreational facilities and commercial space or buildings appropriate thereto; (“ensemble domiciliaire”)

“housing unit” includes a unit in a housing project owned or rented by an occupant; (“logement”)

“municipal capital facilities” and “school capital facilities” include land, as defined in the Assessment Act, works, equipment, machinery and related systems and infrastructures. (“immobilisations municipales”, “immobilisations scolaires”)  O. Reg. 603/06, s. 1.

Exemption from taxation under s. 110 (6) of the Act

2. (1) For the purpose of exempting land from taxation under subsection 110 (6) of the Act, a municipality may enter into an agreement under subsection 110 (1) of the Act for the provision of the following classes of municipal capital facilities:

1. Facilities used by the council.

2. Facilities used for the general administration of the municipality.

3. Municipal roads, highways and bridges.

4. Municipal local improvements and public utilities.

4.1 Municipal facilities for the generation of electricity.

5. Municipal facilities related to the provision of telecommunications, transit and transportation systems.

6. Municipal facilities for water, sewers, sewage, drainage and flood control.

7. Municipal facilities for the collection and management of waste and garbage.

8. Municipal facilities related to policing, fire-fighting and by-law enforcement.

9. Municipal facilities for the protection, regulation and control of animals.

10. Municipal facilities related to the provision of social and health services, including long-term care homes under Part VIII of the Long-Term Care Homes Act, 2007.

11. Municipal facilities for public libraries.

12. Municipal facilities that combine the facilities described in paragraphs 1 to 11.

13. Parking facilities ancillary to facilities described in any of paragraphs 1 to 12.

14. Municipal community centres.

15. Parking facilities ancillary to facilities described in paragraph 14.

16. Municipal facilities used for cultural, recreational or tourist purposes.

17. Municipal general parking facilities and parking facilities ancillary to facilities described in paragraph 16.

18. Municipal housing project facilities.  O. Reg. 603/06, s. 2 (1); O. Reg. 334/09, s. 1; O. Reg. 88/10, s. 1.

(2) No municipal capital facilities other than those in the classes described in subsection (1) may be granted tax exemptions under subsection 110 (6) of the Act.  O. Reg. 603/06, s. 2 (2).

Eligible municipal capital facilities

3. (1) The classes of municipal capital facilities described in section 2 of this Regulation are also eligible municipal capital facilities for the purpose of assistance under subsection 110 (3) of the Act and development charges exemptions under subsection 110 (7) of the Act.  O. Reg. 603/06, s. 3 (1).

(2) No municipal capital facilities other than those in the classes described in subsection 2 (1) of this Regulation are eligible for assistance under subsection 110 (3) of the Act or development charge exemptions under subsection 110 (7) of the Act.  O. Reg. 603/06, s. 3 (2).

Contiguous lands

4. Municipal capital facilities may be the subject of a tax exemption under subsection 110 (6) of the Act even if they are contiguous with or part of land or works that are not municipal capital facilities.  O. Reg. 603/06, s. 4.

Restrictions, local community activities

5.  For the purposes of sections 2 and 3, a municipality may enter into an agreement respecting municipal capital facilities described in paragraphs 14 and 15 of subsection 2 (1) only if,

(a) the municipal capital facilities are primarily used for local community activities; and

(b) the council has declared by resolution that the municipal capital facilities are for the purposes of the municipality and are for public use.  O. Reg. 603/06, s. 5.

Restrictions, cultural facilities, etc.

6. (1) For the purposes of sections 2 and 3, a municipality may enter into an agreement respecting municipal capital facilities described in paragraphs 16 and 17 of subsection 2 (1) only if,

(a) the municipality or another municipality or a public sector entity described in subsection (2) owns or agrees to purchase or will own on reversion of the property, the municipal capital facilities, including the land where they are situate; and

(b) the council has declared by resolution that the municipal capital facilities are for the purposes of the municipality and are for public use.  O. Reg. 603/06, s. 6 (1).

(2) The following are public sector entities for the purposes of clause (1) (a):

1. The Crown.

2. A local board as defined in section 1 of the Municipal Affairs Act.

3. A university in Ontario that is authorized to operate as described in section 3 of the Post-secondary Education Choice and Excellence Act, 2000.

4. A college established under the Ontario Colleges of Applied Arts and Technology Act, 2002.  O. Reg. 603/06, s. 6 (2).

Restrictions, municipal housing facilities

7. (1) For the purposes of sections 2 and 3, a municipality may enter into an agreement respecting municipal capital facilities described in paragraph 18 of subsection 2 (1) only if,

(a) before the by-law authorizing the agreement is enacted, the municipality has enacted a municipal housing facility by-law that complies with subsection (2); and

(b) the municipality has determined that all the housing units to be provided as part of the municipal capital facilities fall within the definition of “affordable housing” contained in the municipal housing facility by-law;

(c) Revoked: O. Reg. 151/16, s. 1.

O. Reg. 603/06, s. 7 (1); O. Reg. 374/11, s. 1; O. Reg. 151/16, s. 1.

(2) A municipal housing facility by-law shall contain at least the following:

1. A definition of “affordable housing”.

2. Policies regarding public eligibility for the housing units to be provided as part of the municipal capital facilities.

3. A summary of the provisions that agreements respecting municipal capital facilities described in paragraph 18 of subsection 2 (1) are required to contain.  O. Reg. 603/06, s. 7 (2).

School boards

8.  Under subsection 110 (12) of the Act, a school board may exempt from taxation as a school capital facility anything that the school board is authorized to provide under the Education Act, the Child Care and Early Years Act, 2014, the Public Libraries Act or the Community Recreation Centres Act.  O. Reg. 603/06, s. 8; O. Reg. 151/16, s. 2.

9. Omitted (revokes other Regulations).  O. Reg. 603/06, s. 9.

10. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 603/06, s. 10.

 

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