O. Reg. 572/17: TORONTO TAX SALES RULES

filed December 21, 2017 under City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A

ontario regulation 572/17

made under the

City of Toronto Act, 2006

Made: December 6, 2017
Filed: December 21, 2017
Published on e-Laws: December 21, 2017
Printed in The Ontario Gazette: January 6, 2018

Amending O. Reg. 579/06

(TORONTO TAX SALES RULES)

1. (1) Subsection 3 (1) of Ontario Regulation 579/06 is amended by adding “referred to in subsection 344 (1) or 344.1 (1) of the Act” after “tax arrears certificate”.

(2) Subsections 3 (3) and (4) of the Regulation are amended by striking out “of compliance” wherever it appears.

2. The Regulation is amended by adding the following section:

Matters prescribed for purposes of s. 352 (3) of the Act

3.1 The matters described in subparagraphs 5 i, ii, iii and v of Schedule 3 and subparagraphs 6 i, ii, iii and v of Schedule 4 are prescribed for the purposes of subsection 352 (3) of the Act.

3. Section 4 of the Regulation is revoked and the following substituted:

Forms

4. (1) The forms set out in the Table to Schedule 5 are prescribed as required forms for the purposes indicated in the Table.

(2) The forms prescribed by subsection (1) are the forms that are available on the website of the Government of Ontario Central Forms Repository under the listing for the Ministry of Municipal Affairs.

4. Section 5 of the Regulation is revoked and the following substituted:

5. (1) If the treasurer conducts a sale by public tender, the advertisement required by clause 350 (2) (b) or clause 350 (2.0.1) (b) of the Act, as the case may be, shall comply with this section.

(2) The treasurer shall advertise the land for sale once in The Ontario Gazette and once a week for four weeks in a newspaper that, in the opinion of the treasurer, has such circulation within the City as to provide reasonable notice of the sale.

(3) The following rules apply to advertisements under subsection (2):

1. The advertisement in The Ontario Gazette shall be in Form 6.

2. The advertisement in a newspaper shall comply with the following rules:

i. during the first week, the advertisement shall be in Form 6,

ii. during the second, third and fourth weeks, the advertisement shall either be in Form 6 or shall contain the information set out in subsection (4), and

iii. if the advertisement is not in Form 6 during one or more of the weeks described in subparagraph ii, the treasurer shall make a copy of the advertisement in Form 6 available on a website of the treasurer’s choosing during those weeks that the advertisement is not in Form 6.

(4) If Form 6 is not used for a newspaper advertisement in one or more of the weeks described in subparagraph 2 ii of subsection (3), the advertisement shall contain the following information during those weeks that the advertisement is not in Form 6:

1. The name of the City.

2. The street address of the land or, if there is no street address, the location of the land.

3. The deadline for receiving tenders.

4. The minimum tender amount (set out the cancellation price as of the first day of advertising).

5. The following statements:

i. This sale is governed by the City of Toronto Act, 2006 and the Toronto Tax Sales Rules made under that Act.

ii. Further information about this matter is available online at (website address), or you may contact (contact information for the City, such as address, email address, telephone number and one or more contact names).

(5) An advertisement may relate to the sale of any number of parcels of land.

(6) The treasurer shall allow at least seven days after the publication of the last advertisement in The Ontario Gazette or a newspaper for the submission of tenders.

5. Clause 6 (1) (b) of the Regulation is amended by striking out “bank or trust corporation” at the end and substituting “bank or authorized foreign bank within the meaning of section 2 of the Bank Act (Canada), a trust corporation registered under the Loan and Trust Corporations Act or a credit union within the meaning of the Credit Unions and Caisses Populaires Act, 1994”.

6. Subsection 11 (1) of the Regulation is amended by striking out “the applicable land transfer tax” and substituting “any taxes that may be applicable, such as a land transfer tax,”.

7. Subsection 12 (1) of the Regulation is amended by striking out “the applicable land transfer tax” and substituting “any taxes that may be applicable, such as a land transfer tax,”.

8. Section 13 of the Regulation is revoked and the following substituted:

13. (1) If the treasurer conducts a sale by public auction, the advertisement required by clause 350 (2) (b) or clause 350 (2.0.1) (b) of the Act, as the case may be, shall comply with this section.

(3) The following rules apply to advertisements under subsection (2):

1. The advertisement in The Ontario Gazette shall be in Form 8.

2. The advertisement in a newspaper shall comply with the following rules:

i. during the first week, the advertisement shall be in Form 8,

ii. during the second, third and fourth weeks, the advertisement shall either be in Form 8 or shall contain the information set out in subsection (4), and

iii. if the advertisement is not in Form 8 during one or more of the weeks described in subparagraph ii, the treasurer shall make a copy of the advertisement in Form 8 available on a website of the treasurer’s choosing during those weeks that the advertisement is not in Form 8.

(4) If Form 8 is not used for a newspaper advertisement in one or more of the weeks described in subparagraph 2 ii of subsection (3), the advertisement shall contain the following information during those weeks that the advertisement is not in Form 8:

1. The name of the City.

2. The street address of the land or, if there is no street address, the location of the land.

3. The time and place of the auction.

4. The minimum bid amount (set out the cancellation price as of the first day of advertising).

5. The following statements:

i. This sale is governed by the City of Toronto Act, 2006 and the Toronto Tax Sales Rules made under that Act.

(5) An advertisement may relate to the sale of any number of parcels of land.

(6) The treasurer shall allow at least seven days after the publication of the last advertisement in The Ontario Gazette or a newspaper before holding the auction.

(7) The auction shall be held at such place in the City as the treasurer may name in the advertisement.

9. Section 16 of the Regulation is amended by striking out “the applicable land transfer tax” and substituting “any taxes that may be applicable, such as a land transfer tax,”.

10. Subsection 22 (1) of the Regulation is amended by striking out “clause 350 (2) (b) of the Act” wherever it appears and substituting in each case “section 5 or 13, as the case may be”.

11. Section 25 of the Regulation is revoked.

12. Section 26 of the Regulation is amended by striking out “bank or trust corporation” at the end and substituting “bank or authorized foreign bank within the meaning of section 2 of the Bank Act (Canada), a trust corporation registered under the Loan and Trust Corporations Act or a credit union within the meaning of the Credit Unions and Caisses Populaires Act, 1994”.

13. Section 28 of the Regulation is revoked and the following substituted:

Transition, certificate registered before January 1, 2018

28. If, before January 1, 2018, a tax arrears certificate is registered in respect of land, this Regulation as it read on December 31, 2017 applies in respect of the proceedings or other steps that may be taken as a result of the registration of that certificate.

14. (1) Subparagraph 3 ii of Schedule 1 to the Regulation is revoked and the following substituted:

ii. that the land described in the certificate will be sold by public sale if the cancellation price is not paid within (choose one year or 90 days, as appropriate) following the date of the registration of the certificate.

(2) Subparagraph 5 i of Schedule 1 to the Regulation is revoked and the following substituted:

i. that the time period for paying the cancellation price may be extended if, before the expiry of the (choose one-year or 90-day, as appropriate) period, the City enters into an extension agreement with any owner of the land, the spouse of any owner, any mortgagee, any tenant in occupation of the land or any person the treasurer is satisfied has an interest in the land,

(3) The English version of subparagraph 5 iv of Schedule 1 to the Regulation is amended by striking out “enquiries” and substituting “inquiries”.

15. Schedule 2 to the Regulation is revoked and the following substituted:

SCHEDULE 2
TAX ARREARS CANCELLATION CERTIFICATE

1. A tax arrears cancellation certificate referred to in subsection 346 (2), 349 (6) or 353 (3) or (6) of the Act or subsection 22 (2) of this Regulation shall, in relation to a tax arrears certificate that was registered under section 344 or 344.1 of the Act, contain the following information:

1. A statement that the certificate is in respect of land located in the City.

2. The street address of the land or, if there is no street address, the location of the land.

3. A statement by the treasurer verifying that the tax arrears certificate registered on (date of registration) as (instrument number) is cancelled in respect of the land described in the tax arrears cancellation certificate.

4. If applicable, a statement by the treasurer verifying that the cancellation price was paid on (date of payment).

5. If applicable, a statement by the treasurer verifying that the cancellation price remains unpaid and a new tax arrears certificate may be registered in this matter.

6. The name of the treasurer and the date of the statement.

7. The title and address of the person to whom any inquiries may be directed, including an address for service.

8. A legal description of the land.

2. In addition to the information set out in section 1 of this Schedule, a tax arrears cancellation certificate shall, in relation to a tax arrears certificate that was registered under section 344 of the Act, contain a statement by the treasurer stating, if applicable, that,

(a) the cancellation price was paid by a person, other than the owner or spouse of the owner of the land, who was entitled to receive notice under subsection 345 (1) of the City of Toronto Act, 2006 or an assignee of such person; and

(b) as a result of the payment of the cancellation price, (name and address of person) has a lien on the land for (amount of lien), except in the circumstances where subsection 346 (6) of the City of Toronto Act, 2006 applies to the land.

16. (1) Schedule 3 to the Regulation is amended by striking out “of compliance” in the portion before paragraph 1.

(2) Subparagraph 3 ii of Schedule 3 to the Regulation is revoked and the following substituted:

ii. any estates and interests of the Crown in right of Canada or in right of Ontario, other than an estate or interest in the land that,

A. is vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation, or

B. belongs to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs, and

(3) Subparagraphs 5 i, ii and iii of Schedule 3 to the Regulation are revoked and the following substituted:

i. a tax arrears certificate was registered under (choose section 344 or section 344.1, as appropriate) of the City of Toronto Act, 2006 as (instrument number) with respect to the land at least (choose one year or 90 days, as appropriate) before the land was advertised for sale,

ii. notices were sent and statutory declarations were made in substantial compliance with the City of Toronto Act, 2006 and the regulations under that Act,

iii. the cancellation price was not paid within (choose one year or 90 days, as appropriate) following the date of the registration of the tax arrears certificate,

(4) Subparagraphs 5 v and vi of Schedule 3 to the Regulation are revoked and the following substituted:

v. the land was advertised for sale in substantial compliance with the City of Toronto Act, 2006 and the regulations under that Act, and

vi. if applicable, the City passed a by-law under subsection 350 (3) of the City of Toronto Act, 2006 excluding mobile homes from the sale of the land.

(5) Paragraph 6 of Schedule 3 to the Regulation is revoked.

(6) The English version of paragraph 7 of Schedule 3 to the Regulation is amended by striking out “enquiries” and substituting “inquiries”.

17. (1) Schedule 4 to the Regulation is amended by striking out “of compliance” in the portion before paragraph 1.

(2) Subparagraphs 6 i, ii and iii of Schedule 4 to the Regulation are revoked and the following substituted:

ii. notices were sent and statutory declarations were made in substantial compliance with the City of Toronto Act, 2006 and the regulations under that Act,

iii. the cancellation price was not paid within (choose one year or 90 days, as appropriate) following the date of the registration of the tax arrears certificate,

(3) Subparagraphs 6 v and vi of Schedule 4 to the Regulation are revoked and the following substituted:

v. the land was advertised for sale in substantial compliance with the City of Toronto Act, 2006 and the regulations under that Act, and

vi. if applicable, the City passed a by-law under subsection 350 (3) of the City of Toronto Act, 2006 excluding mobile homes from the sale of the land.

(4) Paragraph 7 of Schedule 4 to the Regulation is revoked.

(5) The English version of paragraph 8 of Schedule 4 to the Regulation is amended by striking out “enquiries” and substituting “inquiries”.

18. The Regulation is amended by adding the following Schedule:

SCHEDULE 5
FORMS

Column 1 Form	Column 2 Title	Column 3 Date	Column 4 Purpose for which form is used
1	Notice of Registration of Tax Arrears Certificate	January 2018	a notice required by section 345 of the Act
2	Statutory Declaration Regarding Sending of Notice of Registration of Tax Arrears Certificate	January 2018	a statutory declaration required by subsection 345 (3) of the Act
3	Final Notice of Registration of Tax Arrears Certificate Under Section 344 of the Act	January 2018	a final notice required by subsection 350 (1) of the Act
4	Statutory Declaration Regarding Sending of Final Notice	January 2018	a statutory declaration required by subsection 350 (2) of the Act
5	Payment into Court – Statement of Facts	January 2018	the statement required by subsection 351 (2) of the Act
6	Sale of Land by Public Tender	January 2018	form of advertisement required by paragraphs 1 and 2 of subsection 5 (3) of this Regulation
7	Tender to Purchase	January 2018	form of tender required by subsection 6 (1) of this Regulation
8	Sale of Land by Public Auction	January 2018	form of advertisement required by paragraphs 1 and 2 of subsection 13 (3) of this Regulation
9	Notice of Readvertisement	January 2018	a notice required by subsection 351.1 (2) of the Act

19. Forms 1 to 10 of the Regulation are revoked.

Commencement

20. This Regulation comes into force on the latest of,

(a) January 1, 2018;

(b) the day subsection 46 (1) and sections 48 and 50 to 60 of Schedule 2 to the Modernizing Ontario’s Municipal Legislation Act, 2017 come into force; and

Made by:
Pris par :

Le ministre des Affaires municipales,

Bill Mauro

Minister of Municipal Affairs

Date made: December 6, 2017
Pris le : 6 décembre 2017

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O. Reg. 572/17: TORONTO TAX SALES RULES

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