ontario regulation 349/03

made under the

assessment act

Made: August 13, 2003
Filed: August 25, 2003
Printed in The Ontario Gazette: September 13, 2003

Amending O. Reg. 282/98

(General)

1. Section 13 of Ontario Regulation 282/98 is amended by adding the following subsection:

(4) For 2004 and subsequent years, a “railyard” mentioned in paragraph 3 of subsection (2) includes the following land, but does not include buildings or structures on the land:

1. Land used for marshalling railway rolling stock.

2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. 

2. Section 20 of the Regulation is amended by adding the following subsection:

(5) For 2004 and subsequent years, a “railyard” mentioned in paragraph 2 of subsection (2) includes the following land, but does not include buildings or structures on the land:

1. Land used for marshalling railway rolling stock.

2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle. 

Made by:

Janet Lynne Ecker

Minister of Finance

Date made: August 13, 2003.