ontario regulation 311/05

made under the

education act

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

Amending O. Reg. 3/02

(Tax Relief in Unorganized Territory for 2001 and Subsequent Years)

1. (1) Clause 6 (1) (b) of Ontario Regulation 3/02 is amended by striking out “or same-sex partner”.

(2) Clause 6 (1) (c) of the Regulation is amended by striking out “or same-sex partner” in the portion before subclause (i).

(3) Clause 6 (1) (d) of the Regulation is amended by striking out “or same-sex partner”.

(4) The definition of “same-sex partner” in subsection 6 (2) of the Regulation is revoked.

(5) The definition of “spouse” in subsection 6 (2) of the Regulation is amended by striking out “of the opposite sex” in the portion before clause (a).

(6) Subsections 6 (7) and (8) of the Regulation are revoked and the following substituted:

(7) If the owner dies but the owner’s spouse is still alive, the amounts that are deferred are not due as long as,

(a) the spouse is alive;

(b) the property is the spouse’s principal residence; and

(c) the property is not transferred, other than to the spouse. 

(8) If the owner’s spouse dies and, but for the spouse’s death, the owner would be entitled to a deferral of taxes if an application was made in accordance with clause (1) (f), the amounts that are deferred are not due as long as,

(a) the owner is alive;

(b) the property is the owner’s principal residence; and

(c) the property is not transferred.

Made by:

Gregory Sorbora

Minister of Finance

Date made: May 19, 2005.