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O. Reg. 211/05: GENERAL

filed May 17, 2005 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 211/05

made under the

assessment act

Made: May 13, 2005
Filed: May 17, 2005
Printed in The Ontario Gazette: June 4, 2005

Amending O. Reg. 282/98


1. Ontario Regulation 282/98 is amended by adding the following section:

Resort Condominium Property Class

14.2 (1) The resort condominium property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council has passed a by-law opting to have the resort condominium property class apply within the municipality.

(2) The resort condominium property class shall include land in respect of which all of the following criteria are satisfied:

1. The land is a unit or proposed unit in a condominium.

2. The unit is self-contained and furnished and is operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days.

3. The unit is located in a local municipality with a population of 10,000 or less, as reported by Statistics Canada in the most recent official census.

4. The unit is located within the boundaries of a resort which is operated year-round and which contains, or is adjacent to, a downhill ski complex and an 18-hole golf course.

5. A special Act requires the owner of the unit to be a member of a non-profit corporation without share capital that is established or continued by the special Act.  One of the corporation’s objects is the maintenance and management of the resort land for which, pursuant to the special Act and the corporation’s by-laws, the corporation has responsibility.  Under the special Act, the corporation has the power to pass by-laws controlling the use of that resort land.

(3) The council of a municipality that passed a by-law opting to have the resort condominium property class apply may pass a by-law opting to have the class cease to apply; however, the by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.

(4) This section applies with respect to the 2005 and subsequent taxation years.

(5) In this section,

“proposed unit” has the same meaning as in the Condominium Act, 1998;

“unit” has the same meaning as in the Condominium Act, 1998.

2. Subclause (b) (ii) of the definition of “hotel” in subsection 17 (2) of the Regulation is amended by striking out “for a minimum period of” and substituting “for minimum periods of”.

Made by:

Gregory Sorbara

Minister of Finance

Date made: May 13, 2005.