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