O. Reg. 4/14: TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS, Filed January 21, 2014 under TAX MATTERS - TIME LIMITS FOR 2005 UNDER SECTIONS 308, 308.1, 310, 311, 314, 329.1 AND 362 OF THE ACT

ONTARIO REGULATION 4/14

made under the

MUNICIPAL ACT, 2001

Made: January 17, 2014
Filed: January 21, 2014
Published on e-Laws: January 21, 2014
Printed in The Ontario Gazette: February 8, 2014

Amending O. Reg. 385/98

(TAX MATTERS — TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS)

1. The definition of “qualifying taxation year” in section 0.1 of Ontario Regulation 385/98 is amended by striking out “2013” and substituting “2014”.

Commencement

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

Made by:

Charles Sousa

Minister of Finance

Date made: January 17, 2014.