ontario regulation 320/01

made under the

assessment act

Made: August 8, 2001
Filed: August 14, 2001
Printed in The Ontario Gazette: September 1, 2001

Amending O. Reg. 175/99

(Refund of Fees for Complaints)

1. Ontario Regulation 175/99 is amended by adding the following section:

2. (1) This section applies with respect to the 2001 and subsequent taxation years.

(2) The Assessment Review Board shall refund a fee paid by a person who complained to the Board under section 40 of the Act if the person,

(a) requested a reconsideration under section 39.1 of the Act within the time for making a complaint required under subsection 40 (2.1) or (2.2) of the Act, as the case may be, and before filing the complaint; 

(b) agreed to a settlement under section 39.1 of the Act after filing the complaint; and

(c) withdrew the complaint before a hearing was commenced under section 40 of the Act.