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O. Reg. 170/01: CONTENT AND FORM OF STANDARDIZED PROPERTY TAX BILL
filed May 16, 2001 under Municipal Act, R.S.O. 1990, c. M.45
Skip to contentontario regulation 170/01
made under the
municipal act
Made: May 15, 2001
Filed: May 16, 2001
Printed in The Ontario Gazette: June 2, 2001
Amending O. Reg. 75/01
(Content and Form of Standardized Property Tax Bill)
Note: Ontario Regulation 75/01 has not been previously amended.
1. Subsection 7 (2) of Ontario Regulation 75/01 is revoked and the following substituted:
(2) A municipality may also include the past due or credit amount, as of a specified date, in area “6.2.7”, in its discretion.
2. Section 8 of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:
8. The following information shall be set out below or on either side of the designated areas of Schedule 1:
. . . . .
3. Section 9 of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:
9. Payment stubs shall be set out at the bottom or on either side of Schedule 1 or on a separate page and shall contain the following information set out in any manner:
. . . . .
4. Paragraphs 1 and 2 of section 12 of the Regulation are revoked and the following substituted:
1. The amount of the previous year’s final levies, in area “2.1”.
2. The amount of the current year’s final levies, in area “2.2”.
5. (1) Paragraph 1 of section 13 of the Regulation is revoked and the following substituted:
1. The amount of the previous year’s final levies, in area “3.1”.
(2) Section 13 of the Regulation is amended by adding the following paragraph:
7. The amount of the current year’s final levies, in area “3.7”.
6. Paragraph 2 of subsection 17 (1) of the Regulation is revoked and the following substituted:
2. The current year’s adjusted taxes, in area “2.2”.
7. (1) Paragraph 3 of subsection 18 (1) of the Regulation is revoked and the following substituted:
3. The tax cap amount for the year, in area “3.3”.
(2) Paragraph 6 of subsection 18 (1) of the Regulation is revoked and the following substituted:
6. The adjusted taxes for the year, in area “3.6”.
8. Schedules 2 and 3 to the Regulation are revoked and the following substituted:
Schedule 2
EXPLANATION OF TAX CHANGES
Explanation of Tax Changes YYYY To YYYY
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Property Class (es) 1.1 |
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Municipality 1.2 |
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Roll No. 1.3 |
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1.4 |
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1.5 |
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1.6 |
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Final YYYY Levies |
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Final YYYY Levies |
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2.1 |
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2.2 |
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Total Year over Year Change |
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2.3 |
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Explanation of Tax Changes |
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Final YYYY Levies |
3.1 |
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* YYYY Annualized Taxes |
3.2 |
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YYYY Local Municipal Levy Change |
3.3 |
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YYYY Upper-Tier Municipal Levy Change |
3.4 |
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YYYY Provincial Education Levy Change |
3.5 |
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YYYY Tax Change Due to Reassessment |
3.6 |
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** Final YYYY Levies |
3.7 |
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*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value. If a property did not have any mid-year adjustments, the annualized taxes should equal the Final YYYY levies listed above. |
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**Final levy amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts. |
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Annexe 2
EXPLICATION DES MODIFICATIONS D’IMPÔTS
Explication des modifications d’impôts de AAAA à AAAA |
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Catégorie(s) de biens 1.1 |
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Municipalité 1.2 |
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Numéro du rôle 1.3 |
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1.4 |
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1.5 |
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1.6 |
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Impôts définitifs de AAAA |
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Impôts définitifs de AAAA |
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2.1 |
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2.2 |
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Modification totale d’une année à l’autre |
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2.3 |
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Explication des modifications d’impôts |
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Impôts définitifs de AAAA |
3.1 |
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*Impôts annualisés de AAAA |
3.2 |
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Modification des impôts locaux de AAAA |
3.3 |
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Modification des impôts de palier supérieur de AAAA |
3.4 |
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Modification des impôts scolaires provinciaux de AAAA |
3.5 |
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Modification des impôts de AAAA par suite de la réévaluation |
3.6 |
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**Impôts définitifs de AAAA |
3.7 |
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*Les impôts annualisés servent ici à compenser les redressements en matière d’imposition ou d’évaluation qui ont été apportés au milieu de l’année. Si un bien n’a pas fait l’objet d’un tel redressement, les impôts annualisés devraient correspondre aux impôts définitifs de AAAA indiqués ci-dessus. |
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**Ce chiffre ne s’applique qu’au bien ou à toute partie de celui-ci mentionné dans le présent avis et il se peut qu’il ne comprenne pas certains frais spéciaux ou certains crédits. |
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Schedule 3
EXPLANATION OF PROPERTY TAX CALCULATIONS
Explanation of Tax Calculations YYYY Taxation Year
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Property Class (es) 1.1 |
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Municipality 1.2 |
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Roll No. 1.3 |
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1.4 |
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1.5 |
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1.6 |
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Total YYYY CVA Taxes |
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YYYY Adjusted Taxes |
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2.1 |
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2.2 |
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Calculation for Adjusted Taxes |
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YYYY CVA Taxes |
3.1 |
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*YYYY Annualized Taxes |
3.2 |
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YYYY Tax Cap Amount |
3.3 |
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YYYY Provincial Education Levy Change |
3.4 |
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YYYY Municipal Levy Change |
3.5 |
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**YYYY Adjusted Taxes |
3.6 |
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*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value. |
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**Adjusted tax amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts or levies that are not part of the capping calculation. |
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Annexe 3
EXPLICATION DU MODE DE CALCUL DES IMPÔTS FONCIERS
Explication du mode de calcul des impôts Année d’imposition AAAA |
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Catégorie(s) de biens 1.1 |
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Municipalité 1.2 |
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Numéro du rôle 1.3 |
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1.4 |
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1.5 |
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1.6 |
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Impôts totaux de AAAA selon l’ÉVA |
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Impôts redressés de AAAA |
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2.1 |
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2.2 |
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Calcul des impôts redressés |
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Impôts de AAAA selon l’ÉVA |
3.1 |
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*Impôts annualisés de AAAA |
3.2 |
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Montant du plafonnement des impôts de AAAA |
3.3 |
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Modification des impôts scolaires provinciaux de AAAA |
3.4 |
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Modification des impôts municipaux de AAAA |
3.5 |
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**Impôts redressés de AAAA |
3.6 |
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*Les impôts annualisés servent ici à compenser les redressements en matière d’imposition ou d’évaluation qui ont été apportés au milieu de l’année.
**Ce chiffre ne s’applique qu’au bien ou à toute partie de celui-ci mentionné dans le présent avis et il se peut qu’il ne comprenne pas certains frais spéciaux ou certains crédits ou encore certains impôts qui n’entrent pas dans le calcul du plafonnement. |
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James M. Flaherty
Minister of Finance
Dated on May 15, 2001.