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O. Reg. 403/11: GENERAL

filed August 26, 2011 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 403/11

made under the

assessment act

Made: August 26, 2011
Filed: August 26, 2011
Published on e-Laws: August 26, 2011
Printed in The Ontario Gazette: September 10, 2011

Amending O. Reg. 282/98


1. Ontario Regulation 282/98 is amended by adding the following Part:

Part III.1

Non-Profit Hospices

23.1 The following conditions are prescribed for the purposes of paragraph 7.1 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used by a non-profit hospice to provide end of life care:

1. The land must be used for the purpose of providing end of life care and related supportive services for individuals with a terminal illness, and it must not be used for any other purpose.

2. The hospice must be operated by a non-profit organization.

3. The land must not be,

i. a care home as defined in subsection 2 (1) of the Residential Tenancies Act, 2006,

ii. a long-term care home as defined in subsection 2 (1) of the Long-Term Care Homes Act, 2007, or

iii. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010.


2. This Regulation is deemed to have come into force on January 1, 2011.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: August 26, 2011.