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O. Reg. 174/00: GENERAL

filed March 13, 2000 under Assessment Act, R.S.O. 1990, c. A.31

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ONTARIO REGULATION 174/00

made under the

Assessment Act

Made: March 9, 2000
Filed: March 13, 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, 606/99 and 105/00.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. Section 2 of Ontario Regulation 282/98 is amended by adding the following paragraph:

13. The professional sports facility property class.

2. The Regulation is amended by adding the following section:

Professional Sports Facility Property Class

14.1 (1) The professional sports facility property class applies within a municipality, the council of which is required to pass a by–law establishing tax ratios under section 363 of the Municipal Act, only if the council has passed a by–law opting to have the professional sports facility property class apply within the municipality.

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

Item

Facility

Roll number

1.

Corel Centre

0630  000  816  00405 0000

0630  000  816  00410 0000

0630  000  816  00415 0000

0630  000  816  00420 0000

0630  000  816  00425 0000

0630  000  816  00430 0000

0630  000  816  00435 0000

0630  000  816  00440 0000

0630  000  816  00445 0000

0630  000  816  00450 0000

0630  000  816  00455 0000

2.

Air Canada Centre

1904  061  120  00120 0000

3.

Maple Leaf Gardens

1904  068  050  00100 0000

4.

SkyDome

1904  062  060  00100 0000

1904  062  061  01200 0000

(3) The professional sports facility property class shall not include any portion of the property where goods or services are offered to the public on a regular basis on non–event days.

(4) Subsection (3) does not apply to any portion of the property,

(a) used as a parking lot; or

(b) occupied by food or merchandise concessions that are only open for business when an event is being staged or held on the property.

(5) In this section,

“non–event days” means days on which a sports event is not being held by a professional sports team that uses the property;

“professional sports team” means a team that is a member of the Canadian Football League, National Basketball Association, National Hockey League, Major League Baseball or the National Lacrosse League;

“services” does not include public tours of the property.

(6) The council of a municipality that passed a by–law opting to have the professional sports facility property class apply may pass a by–law opting to have the class cease to apply but such by–law does not apply with respect to a taxation year unless the by–law is passed on or before the last day for passing a by–law opting to have the property class apply for that taxation year.

(7) Paragraph 13 of section 2 and this section apply with respect to the 2000 and subsequent taxation years.

Ernie Eves

Minister of Finance

Dated on March 9, 2000.