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O. Reg. 389/98: TAX MATTERS - INCREASES IN TAX RATES TO PAY FOR REBATES
under Municipal Act, 2001, S.O. 2001, c. 25
Skip to content| current | April 4, 2017 – (e-Laws currency date) |
| July 24, 2015 – April 3, 2017 | |
| July 23, 2003 – July 23, 2015 |
Municipal Act, 2001
ontario REGULATION 389/98
formerly under Municipal Act
TAX MATTERS — INCREASES IN TAX RATES TO PAY FOR REBATES
Historical version for the period July 24, 2015 to April 3, 2017.
Last amendment: O. Reg. 215/15.
This is the English version of a bilingual regulation.
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.