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O. Reg. 286/04: GENERAL

filed September 21, 2004 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 286/04

made under the

assessment Act

Made: September 21, 2004
Filed: September 21, 2004
Printed in The Ontario Gazette: October 9, 2004

Amending O. Reg. 282/98


1. Section 8 of Ontario Regulation 282/98 is amended by adding the following subsections:

(5.1) For 2004 and subsequent taxation years, land that is used to process maple sap is included in the farm property class if the following conditions are satisfied:

1. The land would be included in the farm property class if it were not used to process maple sap.

2. The maple sap is processed on the land into pure maple syrup or other pure maple products that contain no additives or preservatives.

3. At least 50 per cent of the maple sap processed on the land has been tapped from trees on land owned or leased by the farmer.

(5.2) For the purposes of subsection (5.1), the processing of maple sap includes the bottling or other packaging of pure maple syrup or pure maple products.

2. This Regulation shall be deemed to have come into force on January 1, 2004.

Made by:

Gregory Sorbara

Minister of Finance

Date made: September 21, 2004.