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O. Reg. 82/04: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS

filed April 1, 2004 under Municipal Act, 2001, S.O. 2001, c. 25

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ontario regulation 82/04

made under the

municipal act, 2001

Made: March 31, 2004
Filed: March 31, 2004
Printed in The Ontario Gazette: April 17, 2004

Amending O. Reg. 387/98

(Tax Matters — Taxation of Certain Railway, Power Utility Lands)

1. Section 1 of Ontario Regulation 387/98 is revoked and the following substituted:

1. The rates of tax set out in Table 1 are prescribed, for the geographic areas described in subsection 315 (6) of the Act, as the rates of tax to be imposed by a local municipality on land described in subsection 315 (1) of the Act.

2. Subsection 2 (1) of the Regulation is amended by striking out “section 368.3 of the Act” and substituting “section 315 of the Act”.

3. Subsections 2.1 (1) and (4) of the Regulation are amended by striking out “section 368.3 of the Act” wherever it appears and substituting in each case “section 315 of the Act”.

4. (1) Subsection 2.2 (1) of the Regulation is amended by striking out “subsection 368.3 (1) of the Act” and substituting “subsection 315 (1) of the Act”.

(2) Subsection 2.2 (4) of the Regulation is amended by striking out “section 368.3 of the Act” and substituting “section 315 of the Act”.

5. (1) Subsection 2.3 (1) of the Regulation is amended by striking out “subsection 368.3 (1) of the Act” and substituting “subsection 315 (1) of the Act”.

(2) Subsection 2.3 (3) of the Regulation is amended by striking out “section 368.3 of the Act” and substituting “section 315 of the Act”.

6. Subsection 2.4 (1) of the Regulation is amended by striking out “subsection 368.3 (1) of the Act” and substituting “subsection 315 (1) of the Act”.

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

Tax Rates for Certain Land for 2003

2.5  (1)  Subject to subsections (2) and (3), land described in subsection 315 (1) of the Act that was owned by the owner on December 31, 1997 and is still owned by the same owner on January 1, 2003, shall be taxed for 2003 at the rates determined for 2002 for the municipality in which the land is situated.

(2)  If the tax rate for the municipality determined for 2002 is greater than the tax rate that applied for the municipality in Table 1, the tax rate determined under subsection (1) for that municipality shall be reduced by one-third of the difference.

(3) Land owned by the owner on December 31, 1997 and located in a municipality set out in Table 20 shall be taxed under section 315 of the Act for 2003 at the rates set out in that Table for the municipality in which the land is located.

(4) The headings to the columns of Table 20 that set out the rates of tax are references to the names of the assessed owners as they appear on the assessment rolls or to the names set out in the first column of Table 7 opposite the names of the assessed owners set out in the second column of that Table.

8. (1) Subsection 3 (1) of the Regulation is amended by striking out “section 368.3 of the Act” in the portion before paragraph 1 and substituting “section 315 of the Act”.

(2) Paragraph 2 of subsection 3 (1) of the Regulation is amended by striking out “section 368.3 of the Act” and substituting “section 315 of the Act”.

(3) Subsection 3 (2) of the Regulation is amended by striking out “the Act” and substituting “the old Act”.

9. (1) Subsection 4 (1) of the Regulation is amended by striking out “subsection 368.3 (1) of the Act” and substituting “subsection 315 (1) of the Act”.

(2) Subsection 4 (2) of the Regulation is amended by striking out “subsection 368.3 (1) of the Municipal Act” in the portion before paragraph 1 and substituting “subsection 368.3 (1) of the old Act or subsection 315 (1) of the Act”.

10. Table 1 of the Regulation is amended by striking out the portion before Row 1 and substituting the following:

 

TABLE 1
RATES OF TAX UNDER SUBSECTION 315 (1) OF THE ACT

Geographic areas as described in subsection 315 (6) of the Act

Rates of tax for land described in paragraphs 1 and 2 of subsection 315 (1) of the Act — expressed as dollars per acre

 

 

Paragraph 1 (Railway rights-of-way)

Paragraph 2 (Electrical corridors)

 

. . . . .

11. Table 16 of the Regulation is amended by striking out the row in which “County of Haldimand” is set out in the first column and substituting the following:

 

County of Haldimand

82.83

38.36

43.87

 

12. The Regulation is amended by adding the following Table:

 

table 20
2003 rates for ontario northland railway, algoma central railway, ontario l’orignal railway and arnprior nepean railway

Municipality

Rates of tax for 2003 for land owned by the owner on December 31, 1997 — expressed as dollars per acre

 

Ontario Northland Railway

Algoma Central Railway

Ontario L’Orignal Railway

Arnprior Nepean Railway

District of Timiskaming

 

 

 

 

Township of Charlton and Dack

12.96

 

 

 

 

13. (1) Section 11 shall be deemed to have come into force on January 1, 2001.

(2) Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 12 shall be deemed to have come into force on January 1, 2003.

Made by:

Gregory Sorbara

Minister of Finance

Date made: March 31, 2004.