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O. Reg. 491/10: GENERAL

filed December 13, 2010 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 491/10

made under the

Assessment Act

Made: December 13, 2010
Filed: December 13, 2010
Published on e-Laws: December 14, 2010
Printed in The Ontario Gazette: January 1, 2011

Amending O. Reg. 282/98

(General)

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

(5.5) For 2011 and subsequent taxation years, land that is used as temporary housing for on-farm labourers is included in the farm property class if the following conditions are satisfied:

1. The housing is situated on land to which subsection 19 (5) of the Act applies and which is included in the farm property class.

2. The housing is not occupied on a year-round basis.

2. This Regulation comes into force on the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: December 13, 2010.