ontario regulation 130/26

made under the

Assessment Act

Made: May 4, 2026
Filed: May 8, 2026
Published on e-Laws: May 8, 2026
Published in The Ontario Gazette: May 23, 2026

Amending O. Reg. 282/98

(GENERAL)

1. Section 14.2 of Ontario Regulation 282/98 is amended by adding the following subsection:

(3) The council of a single-tier or upper-tier municipality may pass a by-law providing that the criteria set out in paragraph 3 of subsection (2) does not apply in respect of land in the municipality if land within the municipality was included in the resort condominium class in the taxation year preceding the taxation year in which the by-law is passed and provided that the by-law,

(a) provides that it applies for the taxation year in which it is passed and any successive taxation years in which the resort condominium class applies in the municipality; and

(b) in the case of an upper-tier municipality, only provides that the criteria set out in paragraph 3 of subsection (2) does not apply in respect of land in a lower-tier municipality forming part of the upper-tier municipality if land in the lower-tier municipality was included in the resort condominium class in the taxation year preceding the taxation year in which the by-law is passed.

Commencement

2. 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: May 4, 2026
Pris le : 4 mai 2026