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O. Reg. 229/22: GENERAL

filed March 24, 2022 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 229/22

made under the

Assessment Act

Made: March 22, 2022
Filed: March 24, 2022
Published on e-Laws: March 24, 2022
Printed in The Ontario Gazette: April 9, 2022

Amending O. Reg. 282/98


1. Part III.1 of Ontario Regulation 282/98 is amended by adding the following section:

Land leased and occupied by universities

23.0.13 The following condition is prescribed for the purposes of subparagraph 4.0.1 iv of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is leased and occupied solely by a university:

1. The university is receiving regular and ongoing operating funding from the Government of Ontario or the Government of Canada for the purposes of providing post-secondary education.


2. This Regulation is deemed to have come into force on September 1, 2021.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: March 22, 2022
Pris le : 22 mars 2022