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Municipal Act, 2001

ontario REGULATION 387/98

formerly under Municipal Act

TAX MATTERS — TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDs

Consolidation Period: From October 27, 2017 to the e-Laws currency date.

Last amendment: 396/17.

Legislative History: 495/98, 706/98, 342/99, 407/99, 604/99, 513/00, 259/01, 132/02, 425/02, 82/04, 200/04, 124/07, 214/15, 396/17.

This is the English version of a bilingual regulation.

CONTENTS

 

 

Sections

 

Interpretation

1

 

Tax Rates

2

 

When Taxes Distributed to Upper-Tier

3

 

Prescribed Power Utilities

4

Table 1

Rates of tax under subsection 315 (1) of the Act

 

 

Interpretation

1. In this Regulation,

“shortline railway roadway or right-of-way” means,

(a) a roadway or right-of-way of a railway company that a person licensed to operate a shortline railway, as defined in section 1 of the Shortline Railways Act, 1995, has a right to use in the ordinary course of the operations of the shortline railway, or

(b) a roadway or right-of-way of a railway company that a specified railway company has a right to use in the ordinary course of its operations of a railway; (“emprise de chemin de fer d’intérêt local”)

“specified railway company” means,

(a) the Essex Terminal Railway Company,

(b) the Goderich-Exeter Railway Company Limited,

(c) the Nipissing Central Railway Company,

(d) the Ontario Northland Transportation Commission, and

(e) RaiLink Canada Ltd., when operating as Ottawa Valley Railway or Southern Ontario Railway. (“compagnie de chemin de fer précisée”) O. Reg. 396/17, s. 1.

Tax Rates

2. For the purposes of subsection 315 (1) of the Act, the following are prescribed as the tax rates to be imposed by a local municipality in a geographic area listed in Column 1 of Table 1:

1. For land described in paragraph 1 of subsection 315 (1) of the Act that is located in the geographic area, it is,

i. in the case of land that is not a shortline railway roadway or right-of-way, the rate set out in Column 2 of the Table.

ii. in the case of land that is a shortline railway roadway or right-of-way, the rate set out in Column 3 of the Table.

2. For land described in paragraph 2 of subsection 315 (1) of the Act that is located in the geographic area, it is the tax rate set out in Column 4 of the Table. O. Reg. 396/17, s. 1.

2.1-2.6 Revoked:  O. Reg. 124/07, s. 1.

When Taxes Distributed to Upper-tier

3. (1) A local municipality that forms part of an upper-tier municipality for municipal purposes shall distribute taxes for a year under section 315 of the Act to the upper-tier municipality in accordance with the following:

1. The taxes shall be distributed in four instalments due on or before March 31, June 30, September 30 and December 15 of the year.

2. The first instalment must be 25 per cent of the amount the local municipality was required to distribute to the upper-tier municipality in respect of taxes for the previous year under section 315 of the Act.

3. The second instalment must be 50 per cent of the amount the local municipality is required to distribute to the upper-tier municipality for the year less the amount of the first instalment.

4. The third instalment must be 25 per cent of the amount the local municipality is required to distribute to the upper-tier municipality for the year.

5. The fourth instalment must be equal to the balance of the amount the local municipality is required to distribute to the upper-tier municipality for the year.  O. Reg. 706/98, s. 1; O. Reg. 82/04, s. 8 (1, 2).

(2) Revoked:  O. Reg. 124/07, s. 2.

Prescribed Power Utilities

4. (1) A designated electricity utility, as defined in subsection 19.0.1 (5) of the Assessment Act, is prescribed as a power utility for the purposes of paragraph 2 of subsection 315 (1) of the Act.  O. Reg. 342/99, s. 2; O. Reg. 82/04, s. 9 (1).

(2) The following corporations are prescribed as power utilities for the purposes of paragraph 2 of subsection 368.3 (1) of the old Act or subsection 315 (1) of the Act, commencing January 1, 2001:

1. Great Lakes Power Limited.

2. Canadian Niagara Power Company Limited.

3. Cedar Rapids Transmission Company Limited.

4. Inco Limited.

5. NAV Canada.

6. Cornwall Street Railway Light & Power Company Limited.  O. Reg. 132/02, s. 4; O. Reg. 82/04, s. 9 (2).

Table 1
Rates of tax under subsection 315 (1) of the Act

Item

Column 1

Geographic area described in subs. 315 (6) of the Act

Column 2

Tax rate for land described in para. 1 of subs. 315 (1) of the Act (roadway or right-of-way of a railway company) other than land that is a shortline railway roadway or right-of-way, expressed as dollars per acre

Column 3

Tax rate for land described in para. 1 of subs. 315 (1) of the Act (roadway or right-of-way of a railway company) that is a shortline railway roadway or right-of-way, expressed as dollars per acre

Column 4

Tax rate for land described in para. 2 of subs. 315 (1) of the Act (electrical corridors), expressed as dollars per acre

1.

The upper-tier municipalities of Durham, Halton, Peel and York

617.33

611.33

834.02

2.

The City of Ottawa and the upper-tier municipalities of Lanark, Leeds and Grenville, Prescott and Russell, Renfrew and Stormont, Dundas and Glengarry, including the municipalities separated from the upper-tier municipalities for municipal purposes

91.05

85.05

367.09

3.

The City of Kawartha Lakes and the County of Prince Edward and the upper-tier municipalities of Frontenac, Haliburton, Hastings, Lennox and Addington, Northumberland and Peterborough, including the municipalities separated from the upper-tier municipalities for municipal purposes

80.00

41.59

19.86

4.

The upper-tier municipalities of Niagara and Waterloo and the City of Hamilton

270.83

264.83

396.09

5.

Haldimand County, Norfolk County, the City of Brantford, the County of Brant, the Municipality of Chatham-Kent and the upper-tier municipalities of Elgin, Essex, Lambton, Middlesex and Oxford, including the municipalities separated from the upper-tier municipalities for municipal purposes

91.58

85.58

60.82

6.

The upper-tier municipalities of Bruce, Dufferin, Grey, Huron, Perth, Simcoe and Wellington, including the municipalities separated from the upper-tier municipalities for municipal purposes

80.00

54.18

19.94

7.

The City of Greater Sudbury and the districts of Algoma, Manitoulin and Sudbury

81.66

75.66

12.54

8.

The District Municipality of Muskoka and the districts of Cochrane, Nipissing, Parry Sound and Temiskaming

80.00

38.89

72.89

9.

The districts of Kenora, Rainy River, and Thunder Bay

80.00

35.26

122.15

O. Reg. 396/17, s. 2.

Tables 2-21 Revoked:  O. Reg. 124/07, s. 4.

 

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