O. Reg. 505/18: GENERAL

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ontario regulation 505/18

made under the

Assessment Act

Made: December 13, 2018
Filed: December 14, 2018
Published on e-Laws: December 14, 2018
Printed in The Ontario Gazette: December 29, 2018

Amending O. Reg. 282/98

(GENERAL)

1. Subsection 14.1 (2) of Ontario Regulation 282/98 is revoked and the following substituted:

(2) Subject to subsection (3), the professional sports facility property class shall include the property identified by the roll numbers set out in the following Table:

Table

Item	Facility	Roll number
1.	Canadian Tire Centre	0614  000  816  00405 0000 0614  000  816  00410 0000 0614  000  816  00415 0000 0614  000  816  00420 0000 0614  000  816  00425 0000 0614  000  816  00430 0000 0614  000  816  00435 0000 0614  000  816  00440 0000 0614  000  816  00445 0000 0614  000  816  00450 0000 0614  000  816  00455 0000
2.	Scotiabank Arena	1904  061  120  00121 0000
3.	Rogers Centre	1904  062  060  00100 0000

 

2. (1) Paragraph 3 of  subsection 45.1 (2) of the Regulation is revoked and the following substituted:

3. The Ottawa Macdonald-Cartier International Airport Authority, in respect of the Ottawa International Airport.

(2) Subsections 45.1 (3) and (4) of the Regulation are revoked and the following substituted:

(3) Subject to subsection (5), for the purposes of this Regulation, the passenger total for a taxation year with respect to an authority is determined as follows:

1. For the Greater London International Airport Authority, the passenger total is the total number of enplaned and deplaned passengers for London, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”.

2. For the Greater Toronto Airports Authority, the passenger total is the total number of enplaned and deplaned passengers for Toronto/Lester B Pearson International, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”.

3. For the Ottawa Macdonald-Cartier International Airport Authority, the passenger total is the total number of enplaned and deplaned passengers for Ottawa/Macdonald-Cartier International, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”.

4. For the Thunder Bay International Airports Authority, the passenger total is the total number of enplaned and deplaned passengers for Thunder Bay, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”.

5. For the Toronto Port Authority, the passenger total is the total number of enplaned and deplaned passengers for Toronto/Billy Bishop Toronto City, Ontario for the year that is two years prior to the relevant taxation year, as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual”.

(4) If the total number of enplaned and deplaned passengers for Toronto/Billy Bishop Toronto City, Ontario is not reported for the year in the publication referred to in paragraph 5 of subsection (3), the passenger total is the total number as reported for that airport by the Toronto Port Authority to the City of Toronto for the year that is two years prior to the relevant taxation year.

(3) The Table to subsection 45.1 (7) of the Regulation is amended by striking out “Ottawa International Airport Authority” and substituting “Ottawa Macdonald-Cartier International Airport Authority”.

(4) Paragraph 1 of subsection 45.1 (13) of the Regulation is revoked and the following substituted:

1. The number of enplaned and deplaned passengers reported for the authority for the year that is two years prior to the relevant taxation year as reported by Statistics Canada in Table 23-10-0253-01 entitled “Air passenger traffic at Canadian airports, annual” or, if subsection (4) or (5) applies, the total number of enplaned and deplaned passengers as reported for or by the authority for the purposes of those subsections.

(5) Subsection 45.1 (15) of the Regulation is revoked.

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 13, 2018
Pris le : 13 décembre 2018

 

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