O. Reg. 45/21: TAX MATTERS - SPECIAL TAX RATES AND LIMITS
filed February 3, 2021 under Municipal Act, 2001, S.O. 2001, c. 25Skip to content
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
184.108.40.206.1 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.
3. This Regulation comes into force on the day it is filed.
Pris par :
Le ministre des Finances,
Minister of Finance