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O. Reg. 363/03: GENERAL

filed September 2, 2003 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 363/03

made under the

assessment Act

Made: August 28, 2003
Filed: September 2, 2003
Printed in The Ontario Gazette: September 20, 2003

Amending O. Reg. 282/98

(General)

1. (1) Paragraph 1 of section 2 of Ontario Regulation 282/98 is revoked and the following substituted:

1. The residential property class.

(2) Paragraph 6 of section 2 of the Regulation is revoked and the following substituted:

6. The farm property class.

2. (1) Subsection 3 (1) of the Regulation is amended by striking out “residential/farm property class” in the portion before paragraph 1 and substituting “residential property class”.

(2) Subparagraph 2 i of subsection 3 (1) of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.

(3) Paragraph 3 of subsection 3 (1) of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.

(4) Subsection 3 (2) of the Regulation is revoked and the following substituted:

(2) Land described in subparagraph iv or v of paragraph 1 of subsection (1) is included in the residential/farm property class for 1999, 2000, 2001 or 2002 or in the residential property class for 2003 or a later taxation year only if the land was included in the residential/farm property class for the 1998 taxation year under subparagraph iv or v of paragraph 1 of subsection (1) as it read on December 31, 2002.

(5) Subsection 3 (5) of the Regulation is amended by striking out “residential/farm property class” and substituting “residential property class”.

(6) Subsection 3 (6) of the Regulation is revoked.

3. Paragraph 1 of subsection 4 (1) of the Regulation is amended by striking out “residential/farm property class” and substituting “residential property class”.

4. (1) Subsection 8 (1) of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.

(2) Subparagraph 3 vi of subsection 8 (2) of the Regulation is revoked and the following substituted:

vi. a corporation that does not issue shares and does not have members.

(3) Section 8 of the Regulation is amended by adding the following subsection:

(4.1) Despite subsection (2), land used for farming, including outbuildings, is farmland for 2003 or a subsequent taxation year if,

(a) the land is owned by Her Majesty in right of Canada or a province, a Crown agent, a corporation owned, controlled or operated by the Crown, a municipality or a local board;

(b) a farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land by a tenant of the land;

(c) subsection 19 (5) of the Act applies to the land for the taxation year; and

(d) the provisions of paragraphs 7 and 8 of subsection (2) are satisfied in respect of the land for the taxation year.

5. (1) Subsection 8.1 (1) of the Regulation is revoked and the following substituted:

(1) With respect to the 2001 and 2002 taxation years, land located in the city, regional municipality, geographic county or district set out in Column 1 of the Table to this section belongs to the farmlands property class only if the owner has complied with this section and section 8.

(1.1) With respect to the 2003 and subsequent taxation years, land located in the municipality or district set out in Column 1 of the Table to this section belongs to the farm property class only if the owner has complied with this section and section 8.

(2) Subsection 8.1 (2) of the Regulation is amended by striking out “farmlands property class” and substituting “farmlands property class or farm property class”.

(3) Subsection 8.1 (3) of the Regulation is amended by striking out “city, regional municipality, geographic county” and substituting “municipality”.

(4) Subsection 8.1 (3.1) of the Regulation is revoked and the following substituted:

(3.1) Subject to subsection (4), if an application has been made under subsection (3) and the applicant’s land has been classified as belonging to the farmlands property class for a taxation year before 2003 or to the farm property class for the 2003 or a subsequent taxation year, no application need be made to have the land classified as belonging to the farm property class for taxation years after 2002.

(5) Subsection 8.1 (4) of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:

(4) If either of the following changes occurs after the date the application was required under subsection (3) and before August 31 of the following year or during any subsequent 12-month period, an owner whose land is classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the farm property class shall notify the Administrator on or before the September 1 following the change:

. . . . .

6. Section 16 of the Regulation is amended by striking out “residential/farm property class” and substituting “residential property class”.

7. Paragraph 1 of subsection 19 (1) of the Regulation is revoked and the following substituted:

1. The residential property class.

8. Subsection 30 (1) of the Regulation is revoked and the following substituted:

(1) A person who has received a notice of assessment under the Act in respect of land that is not classified in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the farm property class, but the request must be made to the Administrator and not to the assessment commissioner. 

9. (1) Section 31 of the Regulation is amended by striking out “farmlands property class” in the portion before paragraph 1 and substituting “farm property class”.

(2) Paragraph 2 of section 31 of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.

(3) Paragraph 3 of section 31 of the Regulation is amended by striking out “farmlands property class” and substituting “farm property class”.

10. Section 32 of the Regulation is amended by adding the following subsection:

(3) In this section,

“farmlands property class” means the farmlands property class under section 2 as it read on December 31, 2002.

11. This Regulation shall be deemed to have come into force on January 1, 2003.

 

 

Janet Lynne Ecker

Minister of Finance

Dated on August 28, 2003.