O. Reg. 396/17: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS

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ontario regulation 396/17

made under the

Municipal Act, 2001

Made: October 26, 2017
Filed: October 27, 2017
Published on e-Laws: October 27, 2017
Printed in The Ontario Gazette: November 11, 2017

Amending O. Reg. 387/98

(TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS)

1. Section 1 of Ontario Regulation 387/98 is revoked and the following substituted:

Interpretation

1. In this Regulation,

“shortline railway roadway or right-of-way” means,

(a) a roadway or right-of-way of a railway company that a person licensed to operate a shortline railway, as defined in section 1 of the Shortline Railways Act, 1995, has a right to use in the ordinary course of the operations of the shortline railway, or

(b) a roadway or right-of-way of a railway company that a specified railway company has a right to use in the ordinary course of its operations of a railway; (“emprise de chemin de fer d’intérêt local”)

“specified railway company” means,

(a) the Essex Terminal Railway Company,

(b) the Goderich-Exeter Railway Company Limited,

(c) the Nipissing Central Railway Company,

(d) the Ontario Northland Transportation Commission, and

(e) RaiLink Canada Ltd., when operating as Ottawa Valley Railway or Southern Ontario Railway. (“compagnie de chemin de fer précisée”)

Tax Rates

2. For the purposes of subsection 315 (1) of the Act, the following are prescribed as the tax rates to be imposed by a local municipality in a geographic area listed in Column 1 of Table 1:

1. For land described in paragraph 1 of subsection 315 (1) of the Act that is located in the geographic area, it is,

i. in the case of land that is not a shortline railway roadway or right-of-way, the rate set out in Column 2 of the Table.

ii. in the case of land that is a shortline railway roadway or right-of-way, the rate set out in Column 3 of the Table.

2. For land described in paragraph 2 of subsection 315 (1) of the Act that is located in the geographic area, it is the tax rate set out in Column 4 of the Table.

2. Table 1 of the Regulation is revoked and the following substituted:

Table 1
Rates of tax under subsection 315 (1) of the Act

Item	Column 1 Geographic area described in subs. 315 (6) of the Act	Column 2 Tax rate for land described in para. 1 of subs. 315 (1) of the Act (roadway or right-of-way of a railway company) other than land that is a shortline railway roadway or right-of-way, expressed as dollars per acre	Column 3 Tax rate for land described in para. 1 of subs. 315 (1) of the Act (roadway or right-of-way of a railway company) that is a shortline railway roadway or right-of-way, expressed as dollars per acre	Column 4 Tax rate for land described in para. 2 of subs. 315 (1) of the Act (electrical corridors), expressed as dollars per acre
1.	The upper-tier municipalities of Durham, Halton, Peel and York	617.33	611.33	834.02
2.	The City of Ottawa and the upper-tier municipalities of Lanark, Leeds and Grenville, Prescott and Russell, Renfrew and Stormont, Dundas and Glengarry, including the municipalities separated from the upper-tier municipalities for municipal purposes	91.05	85.05	367.09
3.	The City of Kawartha Lakes and the County of Prince Edward and the upper-tier municipalities of Frontenac, Haliburton, Hastings, Lennox and Addington, Northumberland and Peterborough, including the municipalities separated from the upper-tier municipalities for municipal purposes	80.00	41.59	19.86
4.	The upper-tier municipalities of Niagara and Waterloo and the City of Hamilton	270.83	264.83	396.09
5.	Haldimand County, Norfolk County, the City of Brantford, the County of Brant, the Municipality of Chatham-Kent and the upper-tier municipalities of Elgin, Essex, Lambton, Middlesex and Oxford, including the municipalities separated from the upper-tier municipalities for municipal purposes	91.58	85.58	60.82
6.	The upper-tier municipalities of Bruce, Dufferin, Grey, Huron, Perth, Simcoe and Wellington, including the municipalities separated from the upper-tier municipalities for municipal purposes	80.00	54.18	19.94
7.	The City of Greater Sudbury and the districts of Algoma, Manitoulin and Sudbury	81.66	75.66	12.54
8.	The District Municipality of Muskoka and the districts of Cochrane, Nipissing, Parry Sound and Temiskaming	80.00	38.89	72.89
9.	The districts of Kenora, Rainy River, and Thunder Bay	80.00	35.26	122.15

Commencement

3. 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: October 26, 2017
Pris le : 26 octobre 2017

 

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