O. Reg. 98/17: GENERAL
filed April 4, 2017 under Assessment Act, R.S.O. 1990, c. A.31
Skip to contentontario regulation 98/17
made under the
Assessment Act
Made: April 4, 2017
Filed: April 4, 2017
Published on e-Laws: April 4, 2017
Printed in The Ontario Gazette: April 22, 2017
Amending O. Reg. 282/98
(GENERAL)
1. Ontario Regulation 282/98 is amended by adding the following section:
Public Utility Landfills
45.3.2 (1) Despite subsection 27 (3) of the Act, every commission shall pay in each year, to any municipality in which lands or buildings owned by the commission and classified in the landfill property class are situated, an amount equal to the taxes for municipal and school purposes that would be payable if the land and buildings were taxable and classified in the landfill property class.
(2) Despite subsection 27 (7.1) of the Act, if land or buildings owned by a commission are classified in the landfill property class and are located in non-municipal territory, the commission shall pay in each year to the Minister an amount equal to the taxes that would be payable under the Provincial Land Tax Act, 2006 if the land and buildings were taxable and classified in the landfill property class.
Commencement
2. This Regulation comes into force on the day it is filed.
Made by:
Pris par :
Le ministre des Finances,
Charles Sousa
Minister of Finance
Date made: April 4, 2017
Pris le : 4 avril 2017