O. Reg. 358/18: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS, Filed May 3, 2018 under Municipal Act, 2001, S.O. 2001, c. 25
ontario regulation 358/18
made under the
Municipal Act, 2001
Made: May 3, 2018
Filed: May 3, 2018
Published on e-Laws: May 3, 2018
Printed in The Ontario Gazette: May 19, 2018
Amending O. Reg. 387/98
(TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS)
1. Table 1 of Ontario Regulation 387/98 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 |
624.33 |
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 |
110.00 |
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 |
110.00 |
41.59 |
19.86 |
4. |
The upper-tier municipalities of Niagara and Waterloo and the City of Hamilton |
277.83 |
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 |
110.00 |
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 |
110.00 |
54.18 |
19.94 |
7. |
The City of Greater Sudbury and the districts of Algoma, Manitoulin and Sudbury |
110.00 |
75.66 |
12.54 |
8. |
The District Municipality of Muskoka and the districts of Cochrane, Nipissing, Parry Sound and Temiskaming |
110.00 |
38.89 |
72.89 |
9. |
The districts of Kenora, Rainy River, and Thunder Bay |
110.00 |
35.26 |
122.15 |
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: May 3, 2018
Pris le : 3 mai 2018