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O. Reg. 444/12: TAX MATTERS - SPECIAL TAX RATES AND LIMITS
filed December 20, 2012 under Municipal Act, 2001, S.O. 2001, c. 25
Skip to contentontario regulation 444/12
made under the
Municipal Act, 2001
Made: December 14, 2012
Filed: December 20, 2012
Published on e-Laws: December 20, 2012
Printed in The Ontario Gazette: January 5, 2013
Amending O. Reg. 73/03
(TAX MATTERS — SPECIAL TAX RATES AND LIMITS)
1. The definitions of “previous year” and “qualifying taxation year” in subsection 1 (1) of Ontario Regulation 73/03 are revoked and the following substituted:
“previous year” means, in respect of a taxation year, the immediately preceding taxation year;
“qualifying taxation year” means the 2013 taxation year;
Commencement
2. This Regulation comes into force on the later of January 1, 2013 and the day it is filed.
Made by:
Dwight Douglas Duncan
Ministry of Finance
Date made: December 14, 2012.