O. Reg. 100/05: GENERAL
filed March 14, 2005 under Assessment Act, R.S.O. 1990, c. A.31Skip to content
ontario regulation 100/05
made under the
Made: March 14, 2005
Filed: March 14, 2005
Printed in The Ontario Gazette: April 2, 2005
Amending O. Reg. 282/98
1. (1) Paragraph 2 of subsection 3 (1) of Ontario Regulation 282/98 is amended by adding the following subparagraph:
xi. land used to provide horse trail rides or horse riding lessons to the public.
(2) Section 3 of the Regulation is amended by adding the following subsection:
(6) Subparagraph 2 xi of subsection (1) applies to the 2004 and subsequent taxation years.
2. The Regulation is amended by adding the following section:
44.1 (1) Land is prescribed for the purposes of subsection 19 (5) of the Act if it is not used by the owner exclusively for recreational or hobby purposes and if one of the following conditions is met:
1. It is used for breeding, raising, boarding, maintaining, training or selling horses.
2. It is used to provide horse trail rides or horse riding lessons on the same parcel of land as other lands or buildings whose value has been determined under that subsection of the Act.
(2) This section applies with respect to the 2004 and subsequent taxation years.
Minister of Finance
Date made: March 14, 2005.