ontario regulation 45/21

made under the

Municipal Act, 2001

Made: February 2, 2021
Filed: February 3, 2021
Published on e-Laws: February 3, 2021
Printed in The Ontario Gazette: February 20, 2021

Amending O. Reg. 73/03

(TAX MATTERS - SPECIAL TAX RATES AND LIMITS)

1. The definition of “qualifying taxation year” in subsection 1 (1) of Ontario Regulation 73/03 is amended by striking out “2020” and substituting “2021”.

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

Non-application of s. 314 of the Act

8.0.0.1.1 Section 314 of the Act and any by-law made under that section do not apply to property,

(a) that is in the farmland awaiting development subclass described in subsection 19 (2) of Ontario Regulation 282/98 (General) made under the Assessment Act; and

(b) for which tax rates levied for municipal purposes are reduced under section 313 of the Act or a regulation or by-law made under that section.

Commencement

3. This Regulation comes into force on the day it is filed.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

 

Date made: February 2, 2021
Pris le : 2 février 2021