O. Reg. 230/99: TAX MATTERS - DELEGATED MUNICIPALITIES

Municipal Act
Loi sur les municipalités

ONTARIO REGULATION 230/99

Amended to O. Reg. 512/00

TAX MATTERS — DELEGATED MUNICIPALITIES

Note: This Regulation became spent some time before January 1, 2004.

This Regulation is made in English only.

1. This Regulation applies to The Regional Municipality of Peel and The Regional Municipality of York. O. Reg. 230/99, s. 1.

PART I
COMMON PROVISIONS

2. In this Part,

“Region” includes The Regional Municipality of Peel and The Regional Municipality of York. O. Reg. 230/99, s. 2.

3. The following apply for the purposes of the 1998 taxation year:

1. The delegation of authority for the lower-tier municipalities in each Region to establish tax ratios is confirmed.

2. Despite paragraph 4 of section 447.20 of the Act, as made applicable under section 447.52 of the Act, the portion of the upper-tier levy or any special upper- tier levy under section 366 of the Act that was raised in each specified lower-tier municipality as provided under subsection 6 (2) of Ontario Regulation 407/98 shall be distributed to the upper-tier municipality by each lower-tier municipality.

3. Despite section 363 of the Act, the tax ratios established by the lower-tier municipalities in the each Region may be used to establish 1998 tax liabilities. O. Reg. 230/99, s. 3.

4. (1) For the purposes of the 1999 and 2000 taxation years, the 1998 by-law passed by each Region implementing section 364 of the Act shall continue to apply in that Region unless the council of the Region and the council of every lower-tier municipality in the Region, by by-law passed before April 30, 1999 for the 1999 taxation year or January 31, 2000 for the 2000 taxation year, agree that the by-law shall no longer apply for the taxation year.

(2) If a by-law under subsection (1) is passed for a taxation year by the councils of a Region and its lower tier municipalities, the Region shall notify the Minister of Finance within 14 days after the date that the final by-law is passed. O. Reg. 230/99, s. 4.

5. If the 1998 by-law referred to in section 4 continues to apply in a Region for the purposes of the 1999 or 2000 taxation year, the portion of the Region’s general levy under section 366 of the Act, net of payments in lieu of taxes as defined in section 361.1 of the Act, shall be raised in each of its lower-tier municipalities on the basis of the municipality’s share of taxable assessment, as set out on the assessment roll for 1999 or 2000, as returned, without any reduction provided under section 368.1 of the Act, multiplied by the transition ratio for the Region prescribed by Ontario Regulation 385/98. O. Reg. 230/99, s. 5.

6. For the purposes of section 369 of the Act, a Region may requisition a sum from each lower-tier municipality not exceeding 50 per cent of the amount requisitioned from the lower-tier municipality by the Region for upper-tier purposes for the previous year. O. Reg. 230/99, s. 6.

PART II
REGIONAL MUNICIPALITY OF PEEL

7. In this Part,

“Region” means The Regional Municipality of Peel. O. Reg. 230/99, s. 7.

8. For 1998, 1999 and 2000, Division B of Part XXII.2 of the Act applies in the Region, subject to the following modifications:

1. For the purposes of determining the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act for 1998, the amount referred to in subsection 11 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in paragraph 2 for the property class and municipality the property class is in; and

“1997-level taxes with phase-in” means the 1997-level taxes for municipal and school taxes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of subsection 447.47 (1) of the Act.

2. The municipal tax adjustments for 1998 for the purposes of paragraph 1 are set out in the following Table:

TABLE

1998 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF PEEL

Municipality	Fraction for Property Class
	Multi-residential	Commercial	Industrial
Mississauga, C	0.006812	0.003051	0.003239
Brampton, C	0.004837	0.002274	0.002351
Caledon T	0.002071	-0.011377	-0.024373

2.1 For the purpose of determining the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act for 1999, the adjustment referred to in subsection 16.2 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in paragraph 2.2 for the property class and the municipality the property class is in; and

“1997-level taxes with phase-in” has the same meaning as in paragraph 1.

2.2 The municipal tax adjustment for 1999 for the purposes of paragraph 2.1 are set out in the following Table:

TABLE

1999 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF PEEL

Municipality	Fraction for Property Class
	Multi- Residential	Commercial	Industrial
Mississauga, C	-0.004215	-0.001895	-0.002011
Brampton, C	0.016959	0.006905	0.006028
Caledon, T	0.013871	0.011908	0.014850

2.3 For the purpose of determining the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act for 2000, the adjustment referred to in subsection 16.4 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in paragraph 2.4 for the property class and the municipality the property class is in; and

“1997-level taxes with phase-in” has the same meaning as in paragraph 1.

2.4 The municipal tax adjustments for 2000 for the purposes of paragraph 2.3 are set out in the following Table:

TABLE

2000 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF PEEL

Municipality	Fraction for Property Class
	Multi- Residential	Commercial	Industrial
Brampton, C	0.0197648	0.0086605	0.0091590
Caledon, T	0.0098914	-0.0002155	-0.0076406
Mississauga, C	0.0042048	0.0019084	0.0032827

3. For the purposes of paragraph 2 of subsection 447.51 (4) of the Act, the percentage for a property in the commercial property class shall be 6.25 per cent for 1998 and 10 per cent for 1999.

4. For the purposes of paragraph 2 of subsection 447.51 (4) of the Act, the percentage for a property in the industrial property class shall be 6.25 per cent for 1998 and 10 per cent for 1999.

5. Despite subsection 25 (3) of Ontario Regulation 7/99, the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1998 tax decrease phase-ins,

i. for the 1998 taxation year, shall not be increased or decreased to eliminate any surplus or deficiency, and

ii. for the 1999 taxation year, shall be increased or decreased to eliminate any surplus or deficiency determined for the 1998 and 1999 taxation years. O. Reg. 230/99, s. 8; O. Reg. 399/99, s. 1; O. Reg. 512/00, s. 1.

9. (1) Despite paragraph 2 of section 3, if the 1998 by-law referred to in section 4 continues to apply in the Region for the purposes of the 1999 or 2000 taxation year, the apportionments set out in this section apply for that year, in addition to the apportionment of the general levy provided under section 5.

(2) The amount of the special upper-tier levy sufficient for the payment of the estimated expenditures adopted for waste management purposes shall be apportioned according to each lower-tier municipality’s share of estimate of the tonnage of waste during the year, adjusted to take into account the difference between its actual and estimated tonnage of waste in the previous year.

(3) In subsection (2),

“tonnage of waste”, with respect to a lower-tier municipality, means the tonnage of waste generated within that municipality and disposed of or otherwise dealt with by the Region’s waste management system.

(4) The following amounts shall be apportioned between the City of Mississauga and the City of Brampton on the basis of each municipality’s share of taxable assessment, as set out on the assessment roll for each year, as returned, without any reduction provided under section 368.1 of the Act, multiplied by the transition ratio for the Region prescribed by Ontario Regulation 385/98:

1. The amount of the special upper-tier levy sufficient for the payment of the estimated expenditures adopted for the Peel Regional Police.

2. For 1998 only, the amount of the Regional Service Equalization Payment to the Town of Caledon.

(5) The amount of the general upper-tier levy sufficient for the payment of the estimated expenditures payable to the Ontario Provincial Police shall be apportioned to the Town of Caledon. O. Reg. 230/99, s. 9.

PART III
REGIONAL MUNICIPALITY OF YORK

10. In this Part,

“Region” means The Regional Municipality of York. O. Reg. 230/99, s. 10.

11. For 1998, 1999 and 2000, Division B of Part XXII.2 of the Act applies in the Region, subject to the following modifications:

1. For the purposes of determining the adjustments under paragraph 5 of subsection 447.47 (1) of the Act for 1998, the amount referred to in subsection 11 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in Table 1 of this section for the property class and the municipality the property class is in; and

“1997-level taxes with phase-in means the 1997-level taxes for municipal and school taxes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of that subsection.

2. For the purposes of paragraph 2 of subsection 447.51 (4) of the Act, the percentage shall be determined as if “the property class” referred to the commercial property class and the industrial property class and the sum of the amounts set out in Table 5 of Ontario Regulation 7/99 for the commercial classes and for the industrial classes for the Region shall be used in calculating the percentage.

3. For the purpose of determining the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act for 1999, the adjustment referred to in subsection 16.2 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in Table 2 of this section for the property class and the municipality the property class is in; and

“1997-level taxes with phase-in” has the same meaning as in paragraph 1.

4. For the purposes of determining the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act for 2000, the adjustment referred to in subsection 16.4 (1) of Ontario Regulation 7/99 shall be determined by multiplying the municipal tax adjustment by the 1997-level taxes with phase-in where,

“Municipal tax adjustment” means the fraction set out in Table 3 of this section for the property class and the municipality the property class is in; and

“1997-level taxes with phase-in” has the same meaning as in paragraph 1.

TABLE 1

1998 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF YORK

Municipality	Fraction for property class
	Multi-Residential	Commercial	Industrial
Aurora, T	.01891	.01797	.01923
East Gwillimbury, T	-.00458	.00838	.00885
Georgina, T	.07642	.04201	.04702
King, Tp	.04362	.02722	.02957
Markham, T	.02294	.03649	.04006
Newmarket, T	.02317	.01933	.02037
Richmond Hill, T	-.01750	.00356	.00386
Vaughan, C	.04341	.02670	.02803
Whitchurch- Stouffville, T	.02104	.01907	.01986

TABLE 2

1999 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF YORK

Municipality	Fraction for Property Class
	Multi- Residential	Commercial	Industrial
Aurora, T	.00136	.00456	-.01249
East Gwillimbury, T	-.00709	-.00403	-.01272
Georgina, T	.09148	.03664	.02794
King, Tp	.05506	.02171	.02141
Markham, T	.03121	.03307	.02375
Newmarket, T	.05510	.02539	.01397
Richmond Hill, T	-.00487	.00308	-.01683
Vaughan, C	.04596	.02697	.01709
Whitchurch- Stouffville, T	.01314	.00018	-.00498

TABLE 3

2000 PRESCRIBED MUNICIPAL TAX CHANGE
ADJUSTMENTS FOR THE REGION OF YORK

Municipality	Fraction for Property Class
	Multi- Residential	Commercial	Industrial
Aurora, T	0.01906	0.00893	-0.00661
East Gwillimbury, T	0.00223	-0.00091	0.00112
Georgina, T	0.09889	0.03300	0.01490
King, Tp	0.03602	0.01353	-0.00891
Markham, T	0.03054	0.03316	0.01686
Newmarket, T	0.06749	0.02884	0.01020
Richmond Hill, T	-0.01276	-0.00124	-0.02474
Vaughan, C	0.04683	0.02285	0.00891
Whitchurch- Stouffville, T	0.01231	-0.00204	-0.00890

O. Reg. 230/99, s. 11; O. Reg. 399/99, s. 2 ; O. Reg. 497/99, s. 1; O. Reg. 512/00, s. 2.