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Municipal Act, 2001

ontario REGULATION 389/98

formerly under Municipal Act

Tax Matters — Charity Rebates

Consolidation Period: From April 4, 2017 to the e-Laws currency date.

Last amendment: O. Reg. 94/17.

This is the English version of a bilingual regulation.

0.1  The landfill property class is prescribed for the purposes of clause 361 (2) (b) of the Act. O. Reg. 94/17, s. 2.

1. (1) This section applies with respect to rebates under section 361 of the Act other than rebates described in subsection 2 (1).  O. Reg. 389/98, s. 1 (1); O. Reg. 126/02, s. 1 (1); O. Reg. 299/03, s. 1 (1).

(2) The tax rate for a property class may be greater than would be allowed under paragraph 2 of subsection 311 (6) of the Act or paragraph 2 of subsection 312 (6) of the Act to the extent necessary to raise an amount sufficient to fund the rebates under section 361 of the Act on property in the property class.  O. Reg. 299/03, s. 1 (2).

2. (1) This section applies with respect to rebates under section 361 of the Act,

(a) that are given to eligible charities; and

(b) that are on property in the commercial classes or industrial classes, within the meaning of subsection 308 (1) of the Act.  O. Reg. 389/98, s. 2 (1); O. Reg. 299/03, s. 2 (1, 2).

(2) The tax rates for the commercial classes may be greater than would be allowed under paragraph 2 of subsection 311 (6) of the Act or paragraph 2 of subsection 312 (6) of the Act to the extent necessary to raise an amount sufficient to fund the rebates described in subsection (1) on property in all the commercial classes subject to the requirement in subsection (3).  O. Reg. 299/03, s. 2 (3).

(3) The amounts by which the tax rates for each of the commercial classes are greater than what would be allowed but for this section must be in the same proportion to each other as the tax ratios established under section 308 of the Act for the commercial classes are to each other.  O. Reg. 389/98, s. 2 (3); O. Reg. 299/03, s. 2 (4); O. Reg. 215/15, s. 1.

(4) The tax rates for the industrial classes may be greater than would be allowed under paragraph 2 of subsection 311 (6) of the Act or paragraph 2 of subsection 312 (6) of the Act to the extent necessary to raise an amount sufficient to fund the rebates described in subsection (1) on property in all the industrial classes subject to the requirement in subsection (5).  O. Reg. 299/03, s. 2 (5).

(5) The amounts by which the tax rates for each of the industrial classes are greater than what would be allowed but for this section must be in the same proportion to each other as the tax ratios established under section 308 of the Act for the industrial classes are to each other.  O. Reg. 389/98, s. 2 (5); O. Reg. 299/03, s. 2 (6); O. Reg. 215/15, s. 2.

 

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