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O. Reg. 105/00: GENERAL

filed February 16, 2000 under Assessment Act, R.S.O. 1990, c. A.31

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ONTARIO REGULATION 105/00

made under the

Assessment Act

Made: February 14, 2000
Filed: February 16, 2000

Amending O. Reg. 282/98

(General)

Note: Since the end of 1998, Ontario Regulation 282/98 has been amended by Ontario Regulations 8/99, 46/99, 345/99, 351/99, 499/99, 605/99 and 606/99.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. (1) Subparagraphs 2 ii and iii of subsection 8 (3) of Ontario Regulation 282/98 are revoked and the following substituted:

ii. there are at least 10 years such that each year is a year in which the owner or his or her spouse or same–sex partner owned the land and carried on the farming business, and

A. for which either the owner or his or her spouse qualified under the farm tax rebate program established under O.C. 3033/90 in respect of the land or the land was in the farmlands property class, or

B for which the owner’s same–sex partner would have qualified under the farm tax rebate program established under O.C. 3033/90 in respect of the land if that Order in council had included the owner’s same–sex partner or the land was in the farmlands property class, and

iii. the age or illness of the owner or his or her spouse or same–sex partner or the death of the owner’s spouse or same–sex partner was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993.

(2) Subsection 8 (5) of the Regulation is amended by striking out “if the owner or the owner’s spouse” and substituting “if the owner or the owner’s spouse or same–sex partner”.

(3) Subsection 8 (6) of the Regulation is amended by adding the following definitions:

“same–sex partner” has the same meaning as in Part III of the Family Law Act;

“spouse” has the same meaning as in Part III of the Family Law Act;

2. Section 29 of the Regulation is amended by adding the following definitions:

“same–sex partner” has the same meaning as in Part III of the Family Law Act;

“spouse” has the same meaning as in Part III of the Family Law Act.

3. Clause 32 (1) (a) of the Regulation is amended by striking out “the owner or the owner’s spouse” and substituting “the owner or the owner’s spouse or same–sex partner”.

4. This Regulation comes into force on the day section 2 of the Amendments Because of the Supreme Court of Canada Decision in M. v. H. Act, 1999 comes into force.

Ernie Eves

Minister of Finance

Dated on February 14, 2000.