O. Reg. 363/18: TAX MATTERS - SPECIAL TAX RATES AND LIMITS, Filed May 3, 2018 under TAX MATTERS - TIME LIMITS FOR 2005 UNDER SECTIONS 308, 308.1, 310, 311, 314, 329.1 AND 362 OF THE ACT
ontario regulation 363/18
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. 73/03
(TAX MATTERS - SPECIAL TAX RATES AND LIMITS)
1. Ontario Regulation 73/03 is amended by adding the following Part:
Part II.0.0.1
Subclass tax reductions — subsection 313.1 (1) of the Act
Small-scale on-farm business subclasses
8.0.0.0.1 75 per cent is prescribed for the purposes of clause 313.1 (1) (a) of the Act with respect to the small-scale on-farm business subclass for the industrial property class and the small-scale on-farm business subclass for the commercial property class.
Commencement
2. This Regulation comes into force on the day it is filed.
Charles Sousa
Minister of Finance
Date made: May 3, 2018