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O. Reg. 50/99: TAX MATTERS-NOTICES RELATING TO RE-BILLING FOR 1998
under Municipal Act, R.S.O. 1990, c. M.45
Skip to content| revoked or spent January 1, 2004 |
Municipal Act
Loi sur les municipalités
ONTARIO REGULATION 50/99
No Amendments
TAX MATTERS—NOTICES RELATING TO RE-BILLING FOR 1998
Note: This Regulation became spent some time before January 1, 2004.
This Regulation is made in English only.
Application of Regulation
1. This Regulation applies with respect to notices to which paragraph 5 of subsection 368.0.2 (3) of the Act applies and governs the explanations required under subparagraph iv of that paragraph and prescribes information for the purposes of subparagraph v of that paragraph. O. Reg. 50/99, s. 1.
Information Relating to the Property
2. A notice shall set out the following information for the property with respect to which the notice relates:
1. The assessment roll number.
2. The name of the owner.
3. The legal description. O. Reg. 50/99, s. 2.
If Division B of Part XXII.2 of the Act Applies
3. (1) If Division B of Part XXII.2 of the Act applies with respect to the property to which a notice relates, the notice shall include the text set out in Schedule 1.
(2) The following lines, in the box under the heading “1998 Taxes Previously Billed” set out in Schedule 1, shall not appear if they are not applicable to the property:
Municipal Rebate Adjustment |
= |
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Phase-in Adjustment |
= |
(3) A French version of the notice shall include the text set out in Schedule 2.
(4) Subsection (2) also applies with respect to the French versions of the lines set out in subsection (2). O. Reg. 50/99, s. 3.
If Section 447.58 of the Act Applies
4. (1) If section 447.58 of the Act applies with respect to the property to which a notice relates, the notice shall include the text set out in Schedule 3.
(2) The following line, in the box under the heading “1998 Taxes Previously Billed” set out in Schedule 3, shall not appear if it is not applicable to the property:
Phase-in Adjustment |
= |
(3) A French version of the notice shall include the text set out in Schedule 4.
(4) Subsection (2) also applies with respect to the French version of the line set out in subsection (2). O. Reg. 50/99, s. 4.
Numbers in Blanks
5. The appropriate numbers shall be included in the blanks in the text required under sections 3 and 4. O. Reg. 50/99, s. 5.
SCHEDULE 1
TEXT FOR NOTICE RELATING TO PROPERTY
IF DIVISION B OF PART XXII.2 OF THE ACT APPLIES (ENGLISH WORDING)
EXPLANATION OF 1998 PROPERTY TAXES
RECALCULATED 1998 PROPERTY TAXES
The Fairness for Property Taxpayers Act, 1998 protects businesses from large tax reform-related property tax increases. This new legislation prevents commercial, industrial and multi-residential properties from facing reform-related tax increases of more than 10 per cent in 1998 and a further 5 per cent in each of 1999 and 2000. Businesses who received tax decreases due to reform will see a portion of those decreases delayed. Any municipal tax changes resulting from decisions of local councils and the business education tax cut are applied on top of the amount of the taxes paid in 1997, as adjusted by the cap.
This tax notice explains how this new legislation affects your 1998 property taxes. If you have questions, please contact your municipal tax office.
1998 Taxes |
Recalculated 1998 |
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1998 Taxes Previously Billed |
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1997 Base Taxes* |
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Municipal Rebate Adjustment |
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Capping Adjustment |
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Phase-in Adjustment |
= |
Education Tax Reduction |
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Amount of Taxes Levied for 1998 |
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Municipal Tax Change |
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1998 Recalculated Property Taxes |
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1998 Tax Adjustment |
= |
Recalculated 1998 Property Taxes * Amount of Taxes Levied for 1998 |
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= |
* |
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= |
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* 1997 Base Taxes include all business taxes paid by the occupants of the property but does not include Business Improvement Area and Local Improvement charges. | |||||||||||||||
O. Reg. 50/99, Sched. 1.
SCHEDULE 2
TEXT FOR NOTICE RELATING TO PROPERTY
IF DIVISION B OF PART XXII.2 OF THE ACT APPLIES
(FRENCH WORDING)
EXPLICATION DES IMPÔTS FONCIERS DE 1998
IMPÔTS FONCIERS DE 1998 CALCULÉS DE NOUVEAU
La Loi de 1998 sur le traitement équitable des contribuables des impôts fonciers protège les entreprises contre des augmentations importantes des impôts fonciers liées à la réforme en la matière. Grâce à cette nouvelle loi, les biens commerciaux, les biens industriels et les immeubles à logements multiples ne peuvent faire l’objet d’une augmentation liée à la réforme de plus de 10 pour cent en 1998, puis de plus de 5 pour cent tant en 1999 qu’en 2000. Une partie des réductions d’impôt dont les entreprises bénéficient par suite de la réforme est reportée. Toute modification des impôts municipaux qui résulte de décisions des conseils municipaux ainsi que la réduction des impôts scolaires à l’intention des entreprises sont appliquées aux impôts payés en 1997, redressés en fonction du plafonnement prévu à leur égard.
Le présent avis d’imposition explique l’effet qu’a la nouvelle loi sur vos impôts fonciers de 1998. Si vous avez des questions, veuillez communiquer avec le service des impôts de votre municipalité.
IMPÔTS DE 1998 DÉJÀ FACTURÉS |
IMPÔTS FONCIERS DE 1998 CALCULÉS DE NOUVEAU |
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Impôts de 1998 déjà facturés |
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Impôts de base de 1997* |
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Redressement découlant des remises consenties par la municipalité |
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Redressement découlant du plafonnement |
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Redressement découlant de l’inclusion progressive |
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Réduction des impôts scolaires Modification des impôts municipaux |
= |
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Impôts prélevés pour 1998 |
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Impôts fonciers de 1998 calculés de nouveau |
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Redressement des impôts de 1998 |
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= |
* |
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= |
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* Les impôts de base de 1997 comprennent tous les impôts sur les entreprises payés par les occupants du bien, mais non les redevances d’aménagement commercial ni les contributions pour les aménagements locaux. | |||||||||||||||||
O. Reg. 50/99, Sched. 2.
SCHEDULE 3
TEXT FOR NOTICE RELATING TO PROPERTY IF SECTION 447.58 OF THE ACT APPLIES (ENGLISH WORDING)
EXPLANATION OF 1998 PROPERTY TAXES
RECALCULATED 1998 PROPERTY TAXES
The Fairness for Property Taxpayers Act, 1998 protects businesses from large tax reform-related property tax increases. This new legislation prevents commercial, industrial and multi-residential properties from facing reform-related tax increases of more than 10 per cent in 1998 and a further 5 per cent in each of 1999 and 2000. Any municipal tax changes resulting from decisions of local councils and the business education tax cut are applied on top of the amount of the taxes paid in 1997, as adjusted by the threshold.
This tax notice explains how this new legislation affects your 1998 property taxes. If you have questions, please contact your municipal tax office.
1998 Taxes |
1998 Maximum Property Taxes |
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1998 Taxes Previously Billed |
= |
1997 Base Taxes* |
= |
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Recalculated 1998 |
Threshold Adjustment |
= |
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Gross Recalculated 1998 Property Taxes |
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Education Tax Reduction |
= |
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Phase-in Adjustment |
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Municipal Tax Change |
= |
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Final Recalculated 1998 Property Taxes |
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1998 Maximum Taxes |
= |
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Final Recalculated 1998 Property Taxes cannot exceed the 1998 Maximum Taxes |
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1998 Tax Adjustment |
= |
Final Recalculated 1998 |
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= |
* |
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= |
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* 1997 Base Taxes include all business taxes paid by the occupants of the property but does not include Business Improvement Area and Local Improvement charges. |
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O. Reg. 50/99, Sched. 3.
SCHEDULE 4
TEXT FOR NOTICE RELATING TO PROPERTY IF SECTION 447.58 OF THE ACT APPLIES (FRENCH WORDING)
EXPLICATION DES IMPÔTS FONCIERS DE 1998
IMPÔTS FONCIERS DE 1998 CALCULÉS DE NOUVEAU
La Loi de 1998 sur le traitement équitable des contribuables des impôts fonciers protège les entreprises contre des augmentations importantes des impôts fonciers liées à la réforme en la matière. Grâce à cette nouvelle loi, les biens commerciaux, les biens industriels et les immeubles à logements multiples ne peuvent faire l’objet d’une augmentation liée à la réforme de plus de 10 pour cent en 1998, puis de plus de 5 pour cent tant en 1999 qu’en 2000. Toute modification des impôts municipaux qui résulte de décisions des conseils municipaux ainsi que la réduction des impôts scolaires à l’intention des entreprises sont appliquées aux impôts payés en 1997, redressés en fonction du seuil prévu à leur égard.
Le présent avis d’imposition explique l’effet qu’a la nouvelle loi sur vos impôts fonciers de 1998. Si vous avez des questions, veuillez communiquer avec le service des impôts de votre municipalité.
Impôts de 1998 |
Impôts fonciers de 1998 maximaux |
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Impôts de 1998 déjà facturés |
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Impôts de base |
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Impôts fonciers de 1998 calculés de nouveau |
Redressement |
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Impôts fonciers de 1998 calculés de nouveau bruts |
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Réduction des impôts scolaires |
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Redressement découlant de l’inclusion progressive |
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Modification des impôts municipaux |
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Impôts fonciers de 1998 calculés de nouveau définitifs |
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Impôts de 1998 maximaux |
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Les impôts fonciers de 1998 calculés de nouveau définitifs ne peuvent dépasser les impôts de 1998 maximaux | ||||||||||||||||||
Redressement des impôts de 1998 |
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= |
* |
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= |
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* Les impôts de base de 1997 comprennent tous les impôts sur les entreprises payés par les occupants du bien, mais non les redevances d’aménagement commercial ni les contributions pour les aménagements locaux. | ||||||||||||||||||
O. Reg. 50/99, Sched. 4.