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filed June 27, 2001 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 258/01

made under the

education act

Made:  June 23, 2001
Filed:  June 27, 2001
Printed in The Ontario Gazette: July 14, 2001

Amending O. Reg. 392/98

(Tax Matters — Taxation of Certain Railway, Power Utility Lands)

1. Ontario Regulation 392/98 is amended by adding the following section:

7. (1) Despite section 2 and subject to subsection (2), for land described in subsection 368.3 (1) of the Municipal Act  that was owned by the owner on December 31, 1997 and is still owned by the same owner on January 1, 2001, the tax rates determined under section 6 for the municipality or locality in which the land is located are prescribed as the tax rates for school purposes for 2001, for the purposes of section 257.7 of the Act.

(2) If the tax rate for the municipality or territory determined under section 6 is greater than the tax rate that applied for the municipality or territory in Table 1, the tax rate determined under subsection (1) for that municipality or territory shall be reduced by one-fifth of the difference.

James M. Flaherty

Minister of Finance

Dated on June 23, 2001.