O. Reg. 339/11: TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS, Filed July 21, 2011 under TAX MATTERS - TIME LIMITS FOR 2005 UNDER SECTIONS 308, 308.1, 310, 311, 314, 329.1 AND 362 OF THE ACT
ontario regulation 339/11
made under the
municipal act, 2001
Made: July 19, 2011
Filed: July 21, 2011
Published on e-Laws: July 22, 2011
Printed in The Ontario Gazette: August 6, 2011
Amending O. Reg. 385/98
(Tax Matters — Transition Ratios and Average Transition Ratios)
1. (1) The definition of “previous year” in section 0.1 of Ontario Regulation 385/98 is revoked and the following substituted:
“previous year” means the taxation year immediately preceding the qualifying taxation year;
(2) The definition of “qualifying taxation year” in section 0.1 of the Regulation is revoked and the following substituted:
“qualifying taxation year” means the 2011 taxation year;
Commencement
2. This Regulation comes into force on the day it is filed.
Made by:
Dwight Douglas Duncan
Minister of Finance
Date made: July 19, 2011.