O. Reg. 360/18: TAX MATTERS - VACANT UNIT REBATE
filed May 3, 2018 under Municipal Act, 2001, S.O. 2001, c. 25
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made under the
Municipal Act, 2001
Made: May 3, 2018
Filed: May 3, 2018
Published on e-Laws: May 3, 2018
Printed in The Ontario Gazette: May 19, 2018
Amending O. Reg. 325/01
(TAX MATTERS - VACANT UNIT REBATE)
1. Ontario Regulation 325/01 is amended by adding the following section:
Exemptions under s. 364 (1) of the Act, 2018 and subsequent years
11.1 For the 2018 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions:
1. The lower-tier municipalities in the County of Elgin.
2. The lower-tier municipalities in the County of Essex.
3. The City of Guelph.
4. The City of St. Thomas.
5. The lower-tier municipalities in the District Municipality of Muskoka.
6. The United Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and Clyde.
7. The Municipality of Oliver Paipoonge.
8. The lower-tier municipalities in the Regional Municipality of York.
9. The Village of Hilton Beach.
10. The City of Barrie.
2. The Regulation is amended by adding the following sections:
Municipality of Chatham-Kent
33. (1) This section applies with respect to the Municipality of Chatham-Kent.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is,
(a) for the 2018 taxation year, 20 per cent; and
(b) for the 2019 taxation year, 10 per cent.
(3) For the 2020 taxation year and subsequent taxation years, the Municipality of Chatham-Kent is not required to have a program to provide tax rebates to owners of property that has vacant portions.
City of London
34. (1) This section applies with respect to the City of London.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent.
(3) For the 2019 taxation year and subsequent taxation years, the City of London is not required to have a program to provide tax rebates to owners of property that has vacant portions.
County of Huron
35. (1) This section applies with respect to the lower-tier municipalities in the County of Huron.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is,
(a) for the 2018 taxation year, 20 per cent; and
(b) for the 2019 taxation year, 10 per cent.
(3) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the County of Huron are not required to have a program to provide tax rebates to owners of property that has vacant portions.
Norfolk County
36. (1) This section applies with respect to Norfolk County.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 16.5 per cent.
(3) For the 2019 taxation year and subsequent taxation years, Norfolk County is not required to have a program to provide tax rebates to owners of property that has vacant portions.
Township of Nairn and Hyman
37. (1) This section applies with respect to the Township of Nairn and Hyman.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent.
(3) For the 2019 taxation year and subsequent taxation years, the Township of Nairn and Hyman is not required to have a program to provide tax rebates to owners of property that has vacant portions.
Regional Municipality of Durham
38. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Durham.
(2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2018 taxation year is 15 per cent.
(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 17.5 per cent.
(4) For the 2019 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Durham are not required to have a program to provide tax rebates to owners of property that has vacant portions.
City of Greater Sudbury
39. (1) This section applies with respect to the City of Greater Sudbury for the 2018 taxation year and subsequent taxation years.
(2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class is,
(a) for the 2018 taxation year, 20 per cent; and
(b) for the 2019 taxation year, 10 per cent.
(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes is,
(a) for the 2018 taxation year, 23 per cent; and
(b) for the 2019 taxation year, 12 per cent.
(4) Despite subsections 1 (1) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is located on land that is classified in the large industrial property class as described in section 14 of Ontario Regulation 282/98 (General) made under the Assessment Act.
(5) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such.
(6) For the 2020 taxation year and subsequent taxation years, the City of Greater Sudbury is not required to have a program to provide tax rebates to owners of property that has vacant portions.
City of Thunder Bay
40. (1) This section applies with respect to the City of Thunder Bay for the 2018 taxation year and subsequent taxation years.
(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is 15 per cent.
(3) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, throughout the period of time, the building or structure or portion of a building was,
(a) a storage unit or was used for storage purposes; or
(b) a fuel storage tank.
(4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such.
(5) For the 2019 taxation year and subsequent taxation years, the City of Thunder Bay is not required to have a program to provide tax rebates to owners of property that has vacant portions.
Commencement
3. This Regulation is deemed to have come into force on January 1, 2018.
Made by:
Pris par :
Le ministre des Finances,
Charles Sousa
Minister of Finance
Date made: May 3, 2018
Pris le : 3 mai 2018