O. Reg. 490/18: TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS, Filed December 7, 2018 under Municipal Act, 2001, S.O. 2001, c. 25
ontario regulation 490/18
made under the
Municipal Act, 2001
Made: December 6, 2018
Filed: December 7, 2018
Published on e-Laws: December 7, 2018
Printed in The Ontario Gazette: December 22, 2018
Amending O. Reg. 580/17
(TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS)
1. Clause 2 (1) (b) of Ontario Regulation 580/17 is amended by striking out “sections 3 to 13” and substituting “sections 3 to 18”.
2. The Regulation is amended by adding the following sections:
Township of Baldwin
14. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Township of Baldwin for the 2018 taxation year,
(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and
(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent.
(2) For the purposes of subsection 313 (1.3) of the Act, the Township of Baldwin is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018.
County of Perth
15. For the purposes of subsection 313 (1.3) of the Act, the County of Perth is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018.
County of Renfrew
16. For the purposes of subsection 313 (1.3) of the Act, the County of Renfrew is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018.
City of Kenora
17. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Kenora for the 2019 taxation year,
(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and
(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent.
(2) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Kenora for the 2020 taxation year,
(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent;
(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent;
(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent; and
(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent.
(3) For the purposes of subsection 313 (1.3) of the Act, the City of Kenora is authorized to pass a by-law providing that the tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020.
Regional Municipality of Waterloo
18. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Regional Municipality of Waterloo for the 2019 taxation year,
(a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(b) instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;
(c) instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and
(d) instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent.
(2) For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Waterloo is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019.
Commencement
3. This Regulation comes into force on the day it is filed.
Made by:
Pris par :
Le ministre des Finances,
Victor Fedeli
Minister of Finance
Date made: December 6, 2018
Pris le : 6 décembre 2018