O. Reg. 213/05: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES
filed May 17, 2005 under Education Act, R.S.O. 1990, c. E.2Skip to content
ontario regulation 213/05
made under the
Made: May 13, 2005
Filed: May 17, 2005
Printed in The Ontario Gazette: June 4, 2005
Amending O. Reg. 400/98
(Tax Matters — Tax Rates for School Purposes)
1. (1) Paragraph 1 of subsection 9 (8) of Ontario Regulation 400/98 is amended by inserting “other than the condominium resort property class” after “For the commercial classes”.
(2) Subsection 9 (8) of the Regulation is amended by adding the following paragraph:
1.1 For the condominium resort property class, the annual tax rate is the tax rate set out in subsection 1 (1) for residential property.
(3) Section 9 of the Regulation is amended by adding the following subsection:
(9.1) For the purposes of subsection (9), the resort condominium property class shall be deemed not to be included in the commercial classes.
Minister of Finance
Date made: May 13, 2005.