ontario regulation 55/04

made under the

Assessment Act

Made: March 10, 2004
Filed: March 10, 2004
Printed in The Ontario Gazette: March 27, 2004

Amending O. Reg. 390/03

(Omitted Assessment — Trailers)

1. Subsection 1 (1) of Ontario Regulation 390/03 is revoked and the following substituted:

Non-application of s. 33 (1) of the Act

(1) Subsection 33 (1) of the Act does not apply with respect to a trailer that is omitted from the tax roll for any part or all of 2001, 2002 or 2003 unless, before the day this Regulation comes into force, an assessment made under subsection 33 (1) of the Act with respect to the trailer was mailed pursuant to subsection 35 (1) of the Act.

2. This Regulation shall be deemed to have come into force on October 30, 2003.

Made by:

Gregory Sorbara

Minister of Finance

Date made: March 10, 2004.