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O. Reg. 370/09: GENERAL

filed October 1, 2009 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 370/09

made under the

assessment act

Made: October 1, 2009
Filed: October 1, 2009
Published on e-Laws: October 2, 2009
Printed in The Ontario Gazette: October 17, 2009

Amending O. Reg. 282/98


1. Section 8 of Ontario Regulation 282/98 is amended by adding the following subsection:

(5.4) For 2009 and subsequent taxation years, land that is used to process sour cherries is included in the farm property class if the following conditions are satisfied:

1. The land would be included in the farm property class if it were not used to process sour cherries.

2. The processing activities that occur on the land include cleaning, de-stemming, pitting, preserving or packing the sour cherries, but not the manufacture of products from sour cherries.

3. At least 50 per cent of sour cherries processed on the land had been harvested from trees on land owned or leased by the processor, or where the processor is a co-operative, on land owned or leased by its members.

2. This Regulation is deemed to have come into force on January 1, 2009.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: October 1, 2009.