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O. Reg. 307/05: GENERAL

filed June 13, 2005 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 307/05

made under the

Assessment Act

Made: May 19, 2005
Filed: June 13, 2005
Printed in The Ontario Gazette: July 2, 2005

Amending O. Reg. 282/98

(General)

1. (1) Subparagraphs 2 ii and iii of subsection 8 (3) of Ontario Regulation 282/98 is revoked and the following substituted:

ii. there is a period of at least 10 years,

A. in which each year is a year in which the owner or his or her spouse owned the land and carried on the farming business, and

B. in which either the owner or his or her spouse qualified for each year under the farm tax rebate program established under O.C. 3033/90 in respect of the land or the land was in the farmlands property class, and

iii. the age or illness of the owner or his or her spouse or the death of the owner’s spouse was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 

(2) Subsection 8 (5) of the Regulation is amended by striking out “or same-sex partner”.

(3) The definition of “same-sex partner” in subsection 8 (6) of the Regulation is revoked.

2. The definition of “same-sex partner” in section 29 of the Regulation is revoked.

Made by:

Gregory Sorbara

Minister of Finance

Date made: May 19, 2005.