O. Reg. 332/21: TAX MATTERS - SPECIAL TAX RATES AND LIMITS, Filed May 7, 2021 under TAX MATTERS - TIME LIMITS FOR 2005 UNDER SECTIONS 308, 308.1, 310, 311, 314, 329.1 AND 362 OF THE ACT

ontario regulation 332/21

made under the

Municipal Act, 2001

Made: May 6, 2021
Filed: May 7, 2021
Published on e-Laws: May 7, 2021
Printed in The Ontario Gazette: May 22, 2021

Amending O. Reg. 73/03

(TAX MATTERS - SPECIAL TAX RATES AND LIMITS)

1. Ontario Regulation 73/03 is amended by adding the following section:

Small business subclass

8.0.0.0.2 For the purposes of clause 313.1 (1) (b) of the Act, the prescribed range for the small business subclass is between 0 and 35 per cent, inclusive.

Commencement

2. This Regulation is deemed to have come into force on January 1, 2021.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: May 6, 2021
Pris le : 6 mai 2021