Commercial Concentration Tax Act, R.S.O. 1990, c. C.16
Skip to content| repealed on September 15, 2010 | |
| June 22, 2006 – September 14, 2010 | |
| January 1, 1998 – June 21, 2006 |
| R.R.O. 1990, Reg. 75 | GENERAL |
Commercial Concentration Tax Act
R.S.O. 1990, CHAPTER C.16
Note: This Act was repealed on September 15, 2010. See: 1997, c. 19, ss. 43 (2, 3).
Last amendment: 2006, c. 19, Sched. C, s. 1 (1).
CONTENTS
Definitions | |
Taxable commercial property | |
Tax on commercial property | |
Exemptions | |
Assessment | |
Offences | |
Assessment information | |
Notice of assessment | |
Assessment, special circumstances | |
Complaint to Assessment Review Board | |
Appeal to O.M.B. | |
Application to court | |
Defence limited in actions to collect tax | |
Basis of taxation | |
Tax bills | |
Cancellation, reduction, refund of taxes | |
Lien upon real property | |
Recovery of tax | |
Garnishment | |
Remedies for recovery of tax | |
Regulations |
Definitions
“assessment” means the determination of the gross area of a commercial property or commercial parking lot that is subject to tax under this Act; (“évaluation”)
“Assessment Review Board” means the Assessment Review Board under the Assessment Review Board Act; (“Commission de révision de l’évaluation foncière”)
“commercial parking lot” means land used for the parking of vehicles that is accessible to the public and for which a fee is charged; (“parc de stationnement commercial”)
“commercial property” means land that is a service station, garage, store, shopping centre, office, office building, restaurant, transient accommodation, theatre, cinema, arena, assembly hall or any other classes of land that may be prescribed, or any combination thereof; (“bien immeuble commercial”)
“Greater Toronto Area” means the regional municipalities of Durham, Halton, Peel and York and the City of Toronto; (“agglomération torontoise”)
“industrial property” means land that is constructed to be used for the assembling, processing or manufacturing of finished or partially finished products from raw materials or fabricated parts; (“bien immeuble industriel”)
“land” includes all buildings, or any part of a building, and all structures and fixtures erected or placed upon, in, over, under or affixed to the land; (“bien-fonds”)
“Minister” means the Minister of Revenue; (“ministre”)
“person” includes a partnership, a municipal corporation, including a district, metropolitan or regional municipal corporation or a local board as defined in the Municipal Affairs Act, and any board, commission or authority established under any Act of the Legislature; (“personne”)
“prescribed” means prescribed by regulations made under this Act; (“prescrit”)
“race track” means land where horse racing is carried on; (“hippodrome”)
“tax” includes interest and penalties; (“impôt”)
“taxable commercial property” means a commercial property that is liable for taxation under this Act; (“bien immeuble commercial imposable”)
“Treasurer” means the Treasurer of Ontario and Minister of Economics; (“trésorier”)
“trucking depot” means land where commercial vehicles are stationed and from which they are dispatched; (“entrepôt de camionnage”)
“warehouse” means land that is used as a repository, storehouse or shed for the storage of goods and includes any building or structure from which goods are distributed for sale off the premises, but does not include a building or structure, the primary purpose of which is the sale of goods to the public. (“entrepôt”) R.S.O. 1990, c. C.16, s. 1; 1997, c. 26, Sched.
Taxable commercial property
2. (1) Commercial property is liable to taxation under this Act if the gross area of the commercial property exceeds 18,600 square metres as determined under this section. R.S.O. 1990, c. C.16, s. 2 (1).
Buildings
(2) In respect of commercial property, the gross area is the sum of the areas measured from the outside of the outside walls of any building, part of a building or structure at each level, both above and below ground, excluding any part of a building or structure that is used for vehicle parking. R.S.O. 1990, c. C.16, s. 2 (2).
Parking lots
(3) In respect of a commercial parking lot, the gross area is the sum of the areas measured from the outside of the outside walls of any building, part of a building or structure at each level, both above and below ground, and any other land used exclusively in connection with or for the purpose of the commercial parking lot. R.S.O. 1990, c. C.16, s. 2 (3).
Condominiums
(4) In the case of a commercial property that is divided into units or proposed units, within the meaning of the Condominium Act, the gross area is the aggregate of the area of the units or proposed units plus the area of any common elements, within the meaning of the Condominium Act, that are commercial property. R.S.O. 1990, c. C.16, s. 2 (4).
Multiple buildings
(5) If a single commercial property contains two or more buildings that are not dependent on shared facilities, each building shall be separately assessed. R.S.O. 1990, c. C.16, s. 2 (5).
Multiple parcels of land
(6) If a commercial property is located on more than one parcel of land, the gross area of that commercial property is,
(a) the gross area determined under subsection (2) if it consists of a single building; or
(b) the aggregate gross areas if two or more buildings are dependent on shared facilities. R.S.O. 1990, c. C.16, s. 2 (6).
Idem
(7) Subsection (6) applies even if the parcels of land have different owners who are separately liable for their proportionate share of taxes under this Act. R.S.O. 1990, c. C.16, s. 2 (7).
Mixed use
(8) If a parcel of land comprises commercial property and land that is exempt from tax under this Act, the gross area of the land that is exempt shall not be included in the calculation of the gross area used in determining whether the parcel is a taxable commercial property. R.S.O. 1990, c. C.16, s. 2 (8).
Atria
(9) If a commercial property contains an atrium, the gross area of the land used in determining whether the land is a taxable commercial property shall be reduced by the sum of the areas of the atrium at each level surrounding the atrium and no tax is payable under this Act in respect of the atrium, but no reduction in the gross area or in the tax payable shall be made for the floor of the atrium. R.S.O. 1990, c. C.16, s. 2 (9).
Tax on commercial property
3. (1) Land located within the Greater Toronto Area that is a taxable commercial property is liable to taxation in each year at a rate equal to $10.75 for each square metre by which the gross area of the land exceeds 18,600 square metres. R.S.O. 1990, c. C.16, s. 3 (1).
Commercial parking lot
(2) Land located within the Greater Toronto Area that is a commercial parking lot is liable to taxation in each year at a rate equal to $10.75 for each square metre of the gross area of the land. R.S.O. 1990, c. C.16, s. 3 (2).
Condominium
(3) Commercial property located within the Greater Toronto Area that is a unit, a proposed unit or the common elements, within the meaning of the Condominium Act, and that is part of a taxable commercial property is liable to taxation in each year for that portion of the tax otherwise imposed on such taxable commercial property that the area of the unit, proposed unit or common elements bears to the area of the taxable commercial property. R.S.O. 1990, c. C.16, s. 3 (3).
Multiple parcels
(4) Each owner of commercial property located within the Greater Toronto Area that is part of a taxable commercial property and that is situated on a separate parcel of land is liable to taxation in each year for that portion of the tax otherwise imposed on such taxable commercial property that the area of the commercial property bears to the area of the taxable commercial property. R.S.O. 1990, c. C.16, s. 3 (4).
Liability for tax
(5) The tax under this section is payable to Her Majesty in right of Ontario by the owner of the land but, if the land is the common elements within the meaning of the Condominium Act, the tax is payable,
(a) by the declarant, within the meaning of the Condominium Act, if the registration of a declaration and description has not occurred; or
(b) by the owners of the units in the same proportion as their interest in the common elements, if the registration of the declaration and description has occurred. R.S.O. 1990, c. C.16, s. 3 (5).
Parking on Crown land
(6) Despite subsection 4 (3), a tenant who operates a commercial parking lot on land within the Greater Toronto Area that is owned by the Crown or in which the Crown has an interest, if rent or other valuable consideration is paid in respect of the land, shall be assessed in respect of that land and shall pay taxes under this Act as if the land were owned by the tenant. R.S.O. 1990, c. C.16, s. 3 (6).
No tax payable after 1993
(7) This section does not apply in respect of any year after 1993. 1993, c. 16, s. 6 (1).
Reduction in tax on commercial parking lots for 1993
(8) The tax imposed in respect of the year 1993 on land that is a commercial parking lot is reduced to the proportion of the tax that,
(a) the number of months in the first six months of 1993 for any part of which the land is a commercial parking lot liable to tax under this Act,
is of,
(b) twelve. 1993, c. 16, s. 6 (1).
Exemptions
4. (1) Land that is residential or industrial property, or that is a race track, pipeline, trucking depot or warehouse is exempt from tax under this Act. R.S.O. 1990, c. C.16, s. 4 (1).
Idem
(2) Land that is a research and development facility is exempt from tax under this Act. R.S.O. 1990, c. C.16, s. 4 (2).
Idem
(3) Land that is exempt from taxes for municipal and school purposes by any other Act is exempt from tax under this Act, other than a commercial parking lot operated by a municipality or local board as defined in the Municipal Affairs Act. R.S.O. 1990, c. C.16, s. 4 (3).
Commercial parking lots
(4) Land that is a commercial parking lot is exempt from tax under this Act if it is operated as a commercial parking lot on a seasonal basis. R.S.O. 1990, c. C.16, s. 4 (4).
Assessment
5. (1) The Minister may authorize persons to carry out assessments for the purpose of this Act. R.S.O. 1990, c. C.16, s. 5 (1).
Right of access
(2) An assessor authorized under subsection (1), upon producing proper identification, shall at all reasonable times and upon reasonable request be given free access to all land. R.S.O. 1990, c. C.16, s. 5 (2).
Information
(3) Every adult person present on land when an assessor visits the land in the performance of his or her duties shall, upon request, give to the assessor all the information in his or her knowledge that will assist in a proper assessment. R.S.O. 1990, c. C.16, s. 5 (3).
Minister not bound by information
(4) The Minister is not bound by any information provided under subsection (3) and the Minister may make inquiries to ascertain its correctness. R.S.O. 1990, c. C.16, s. 5 (4).
Offences
Offence for failure to provide information
6. (1) Every person who refuses to provide information as requested under subsection 5 (3) is guilty of an offence and on conviction is liable to a fine of not more than $1,000 and to an additional fine of $100 for each day during which the offence continues. R.S.O. 1990, c. C.16, s. 6 (1).
Offence, false statement
(2) Every person who knowingly makes a false statement in providing information under subsection 5 (3) is guilty of an offence and on conviction is liable to a fine of not more than $500. R.S.O. 1990, c. C.16, s. 6 (2).
Offence, obstruction
(3) Every person who wilfully obstructs or interferes with an assessor in the performance of his or her duties or the exercise of his or her powers under this Act is guilty of an offence and on conviction is liable to a fine of not more than $500. R.S.O. 1990, c. C.16, s. 6 (3).
Assessment information
7. (1) The Minister shall record the name and address of every owner of land that is liable to tax under this Act, a description of the land sufficient to identify it and the gross area of the land upon which tax will be calculated. R.S.O. 1990, c. C.16, s. 7 (1).
Register
(2) The Minister shall maintain a register of all owners of land assessed under this Act and the register shall be open for public inspection during normal office hours. R.S.O. 1990, c. C.16, s. 7 (2).
Subdivisions assessed separately
(3) Subject to section 2, each subdivision shall be assessed separately. R.S.O. 1990, c. C.16, s. 7 (3).
Notice of assessment
8. (1) Not later than the second Tuesday following the 1st day of October in each year before 1993, the Minister shall assess and deliver to every owner of land, subject to tax under this Act, a notice of assessment in the prescribed form of the gross area of each taxable commercial property or commercial parking lot assessed. R.S.O. 1990, c. C.16, s. 8 (1); 1993, c. 16, s. 6 (2).
Idem
(2) In any proceeding, a certificate of the Minister setting out the dates upon which notices were delivered is, in the absence of evidence to the contrary, proof of the delivery of the notice. R.S.O. 1990, c. C.16, s. 8 (2).
Idem
(3) If land is owned by more than one person, the Minister shall deliver a notice of assessment to each owner. R.S.O. 1990, c. C.16, s. 8 (3).
Extension of time for notice of assessment
(4) If in any year it appears that the notices of assessment will not be or have not been delivered as provided in subsection (1), the Minister may extend the time for delivering the notices. R.S.O. 1990, c. C.16, s. 8 (4).
Notice of extension
(5) The Minister shall cause a notice of extension to be published in a daily newspaper that, in the opinion of the Minister, has such circulation within the Greater Toronto Area as to provide reasonable notice to persons affected by it. R.S.O. 1990, c. C.16, s. 8 (5).
Contents of notice
(6) The notice of extension shall specify the date to which the time has been extended and the final date for commencing an appeal to the Assessment Review Board. R.S.O. 1990, c. C.16, s. 8 (6).
Assessment valid and binding
(7) The assessment is, subject to subsections 14 (2) and (3), valid and binds all parties concerned, despite any defect or error in the assessment or in the notice required by this section or the omission to deliver the notice. R.S.O. 1990, c. C.16, s. 8 (7).
Delivery of notices
(8) The notice of assessment shall be delivered by leaving it at or mailing it to the residence or place of business of the person liable to pay tax. R.S.O. 1990, c. C.16, s. 8 (8).
Delivery to requested address
(9) If a person liable to pay tax submits a written notice to the Minister requesting that the notice of assessment be delivered to a particular address, the notice of assessment shall be delivered to that address and the notice stands until revoked. R.S.O. 1990, c. C.16, s. 8 (9).
Correction of errors
(10) The Minister may, before the fifteenth day following the day on which notices of assessment are delivered or the date to which the delivery of assessment notices is extended under subsection (4), correct any defect, error or omission in any assessment and shall deliver an amended notice to the person assessed. R.S.O. 1990, c. C.16, s. 8 (10).
Assessment, special circumstances
Omission
9. (1) If any taxable commercial property has not been assessed in whole or in part for any year before 1994 or for any part of either of the next two preceding years, or if any commercial parking lot has not been assessed for any year or part of the year before July 1, 1993 or for any part of the next two preceding years, and no taxes have been imposed for the assessment omitted, the Minister shall make any assessment necessary to rectify the omission, and such taxes, as would have been payable if the assessment had been made, shall be imposed and collected. 1993, c. 16, s. 6 (3).
Same
(1.1) For the purposes of subsection (1), any assessment made,
(a) in 1993, may include any omitted assessment for 1992 and 1991;
(b) in 1994, may include any omitted assessment for 1993 and 1992;
(c) in 1995, may include any omitted assessment for 1993. 1993, c. 16, s. 6 (3).
Same
(1.2) An assessment may not be made under subsection (1) after 1995. 1993, c. 16, s. 6 (3).
Supplementary assessments
(2) If, after assessment notices have been given under subsection 8 (1) and before the last day of the taxation year for which taxes are imposed on the assessment referred to in the notices,
(a) an increase in the gross area results from the erection, alteration, enlargement or improvement of any land or a portion thereof that commences to be used as a commercial property before January 1, 1994 or as a commercial parking lot before July 1, 1993;
(b) land or a portion thereof that is commercial property ceases to be exempt from taxation before January 1, 1994; or
(c) land or a portion thereof that is a commercial parking lot ceases to be exempt from taxation before July 1, 1993,
the Minister shall make such supplementary assessment as may be necessary to reflect the change. 1993, c. 16, s. 6 (4).
Idem
(3) If a supplementary assessment has been made, the amount of taxes to be imposed shall be the amount of taxes that would have been imposed for the portion of the taxation year remaining after the change occurred if the assessment had been made in the usual way. R.S.O. 1990, c. C.16, s. 9 (3).
Notice and appeal
(4) Notice that an assessment under subsection 8 (10) or under subsection (1) or (2) has been made shall be given to the owner of the land who is entitled to appeal as if the assessment had been regularly made. R.S.O. 1990, c. C.16, s. 9 (4).
Complaint to Assessment Review Board
10. (1) Any person who is assessed under this Act may complain in writing to the Assessment Review Board that the assessment is too high. R.S.O. 1990, c. C.16, s. 10 (1).
Time for making complaint
(2) A complaint shall state the name and address where notices can be given to the complainant and shall be delivered or mailed to the regional registrar of the Assessment Review Board within thirty-five days following the day on which notices of assessment are delivered or the date to which the delivery of assessment notices is extended under subsection 8 (4). R.S.O. 1990, c. C.16, s. 10 (2).
Copy to Minister
(3) The regional registrar shall promptly transmit a copy of all complaints received to the Minister. R.S.O. 1990, c. C.16, s. 10 (3).
Parties
(4) The parties to the proceeding are the Minister and all persons complaining. R.S.O. 1990, c. C.16, s. 10 (4).
Notice of hearing
(5) The regional registrar shall give at least fourteen days notice to the parties of any hearing by the Assessment Review Board. R.S.O. 1990, c. C.16, s. 10 (5).
Adding parties
(6) If during the hearing it appears that another person should be a party to the hearing, the Board shall add the person as a party and, if necessary, adjourn and give the person notice of the hearing. R.S.O. 1990, c. C.16, s. 10 (6).
Copy of register admissible
(7) A copy of the register under subsection 7 (2), certified to be a true copy by the Minister, is admissible in evidence in any proceeding as proof of the original assessment made against each owner recorded in the register and, in the absence of evidence to the contrary, is proof of the contents of the assessment. R.S.O. 1990, c. C.16, s. 10 (7).
Preliminary explanation
(8) At the commencement of a hearing respecting the determination of the gross area of a commercial property or a commercial parking lot, the assessor shall explain the manner in which the assessment was arrived at and the complainant shall explain the nature of his or her complaint. R.S.O. 1990, c. C.16, s. 10 (8).
Alteration of assessment
(9) The decision of the Assessment Review Board shall be forwarded by the regional registrar to the Minister and the Minister shall alter the assessment in accordance with the decision if no appeal is taken. R.S.O. 1990, c. C.16, s. 10 (9).
Appeal to O.M.B.
11. (1) An appeal lies to the Ontario Municipal Board from the decision of the Assessment Review Board under section 10. R.S.O. 1990, c. C.16, s. 11 (1).
Notice of appeal
(2) The party appealing shall, within twenty-one days of the mailing of the decision of the Assessment Review Board, deliver or mail to the regional registrar of the Assessment Review Board a notice of appeal accompanied by the fee prescribed under the Ontario Municipal Board Act. R.S.O. 1990, c. C.16, s. 11 (2).
Delivery of notice of appeal
(3) The regional registrar of the Assessment Review Board shall promptly deliver or mail a copy of the notice of appeal to the other parties. R.S.O. 1990, c. C.16, s. 11 (3).
Material to be forwarded to O.M.B.
(4) The regional registrar shall forward to the Ontario Municipal Board the notice of appeal, the fee mentioned in subsection (2) and any other material in the regional registrar’s possession that is necessary for the hearing of the appeal. R.S.O. 1990, c. C.16, s. 11 (4).
New hearing
(5) The appeal shall be by way of a new hearing. R.S.O. 1990, c. C.16, s. 11 (5).
Alteration
(6) If, on the basis of a decision of the Ontario Municipal Board or on an appeal therefrom, it appears that an alteration should be made in an assessment, the Minister shall, except where an appeal is commenced, alter the assessment to give effect to the decision. R.S.O. 1990, c. C.16, s. 11 (6).
Application to court
12. (1) The Minister or any person assessed may apply to the Superior Court of Justice for the determination of any question relating to the assessment, except a question as to whether the assessment is too high. R.S.O. 1990, c. C.16, s. 12 (1); 2006, c. 19, Sched. C, s. 1 (1).
Service of notice
(2) The persons to be served with notice under this section are the persons assessed and the Minister. R.S.O. 1990, c. C.16, s. 12 (2).
Appeal to Divisional Court
(3) An appeal lies to the Divisional Court from the judgment of the Superior Court of Justice. R.S.O. 1990, c. C.16, s. 12 (3); 2006, c. 19, Sched. C, s. 1 (1).
When assessment to be changed
(4) The appeal from any judgment given by the Superior Court of Justice under this section shall not cause the assessment to be amended, but when such appeal has been disposed of, the Minister shall cause changes to be made in the assessment to give effect to the final determination. R.S.O. 1990, c. C.16, s. 12 (4); 2006, c. 19, Sched. C, s. 1 (1).
Judgment of court binding on Assessment Review Board, etc.
(5) The judgment of the Superior Court of Justice or the Divisional Court is binding upon the Assessment Review Board and the Ontario Municipal Board. R.S.O. 1990, c. C.16, s. 12 (5); 2006, c. 19, Sched. C, s. 1 (1).
Time for proceeding
(6) A proceeding may be brought under this section at any time but the court may only alter an assessment to affect taxes imposed and payable with respect to that assessment in the year in which the proceeding is commenced and any subsequent year. R.S.O. 1990, c. C.16, s. 12 (6).
Defence limited in actions to collect tax
13. No matter that could have been raised by way of complaint to the Assessment Review Board or in a proceeding with respect to an assessment in a court within the times limited for bringing that complaint or proceeding under this Act shall be raised by way of defence in any action or other proceeding brought to collect the taxes. R.S.O. 1990, c. C.16, s. 13.
Basis of taxation
14. (1) Taxes shall be imposed in each year on the assessment made in the previous year. R.S.O. 1990, c. C.16, s. 14 (1).
Rights of appeal preserved
(2) Nothing in this section deprives a person of any right of appeal provided for in this Act. R.S.O. 1990, c. C.16, s. 14 (2).
Idem
(3) If the final determination of complaints, appeals or other proceedings increases or reduces an assessment, the taxes levied and payable with respect to the assessment shall be adjusted accordingly and,
(a) any overpayment resulting from the adjustment shall be refunded by the Minister; or
(b) any underpayment resulting from the adjustment shall be remitted to the Minister. R.S.O. 1990, c. C.16, s. 14 (3).
Tax bills
15. (1) The tax imposed by this Act on,
(a) taxable commercial property shall be for the calendar years before 1994 and becomes due and payable in two equal instalments on the 1st day of February and the 1st day of October in respect of a year before 1994 in which it is imposed; and
(b) commercial parking lots shall be for the calendar year and becomes due and payable,
(i) in two equal instalments on the 1st day of February and the 1st day of October in respect of a year before 1993 in which it is imposed, and
(ii) in one payment on February 1, 1993 in respect of the year 1993,
and the Minister shall deliver a tax bill to every owner of land subject to tax on or before the 1st day of January in the year in which the tax is payable. 1993, c. 16, s. 6 (5).
Delivery
(2) A tax bill shall be delivered in the same manner and to the same address as a notice of assessment under section 8 but, where land is owned by more than one person, the Minister shall deliver the tax bill to the owner designated by the other owners for this purpose or, if no owner is designated, the Minister may select the person to whom the tax bill shall be sent. R.S.O. 1990, c. C.16, s. 15 (2).
Notice of address
(3) Despite subsection (2), if after the delivery of a notice of assessment and before the delivery of a tax bill under this section, an owner of land subject to tax submits a written notice to the Minister requesting that the tax bill be delivered to a particular address, the tax bill shall be delivered to that address and the notice stands until revoked. R.S.O. 1990, c. C.16, s. 15 (3).
Content of tax bill
(4) The tax bill shall show the assessment of the land, the rate of taxation, the amount of tax payable and such other information as may be prescribed. R.S.O. 1990, c. C.16, s. 15 (4).
Tax bill, omitted assessments
(5) If an assessment is made under subsection 9 (1), the Minister shall deliver to the owner of the taxable commercial property or commercial parking lot a tax bill for all tax owing. R.S.O. 1990, c. C.16, s. 15 (5).
Idem
(6) If the tax bill delivered under subsection (5) covers a portion of a year, the Minister may deliver to the owner a tax bill for a proportion of the amount of the taxes that would have been payable under this Act for the year if the land omitted from assessment had been liable to assessment and taxation for the whole year, in the ratio that the number of full months remaining in the year after the land becomes liable to assessment and taxation bears to the number 12. R.S.O. 1990, c. C.16, s. 15 (6).
Tax on supplementary assessment
(7) If, between the 1st day of January and the 30th day of November in any year, land becomes liable to assessment and taxation under this Act for a reason described in clause 9 (2) (a) or (b), the Minister may deliver to the owner a tax bill for a proportion of the amount of the taxes that would have been payable under this Act for the year, if the land had been liable to assessment and taxation for the whole year, in the ratio that the number of full months remaining in the year after the land becomes liable to assessment and taxation bears to the number 12. R.S.O. 1990, c. C.16, s. 15 (7).
Second instalment
(8) When a tax bill is issued under subsections (5) and (7), the tax billed is due and payable within thirty days of the date of that bill but, if a tax bill is issued before the 1st day of September in a year, the second instalment of tax payable with respect to the current year is payable on the 1st day of October in that year. R.S.O. 1990, c. C.16, s. 15 (8).
Liability for payment of tax
(9) Owners of land are jointly and severally liable for the payment of tax under this Act. R.S.O. 1990, c. C.16, s. 15 (9).
Penalty for late payment
(10) The penalty for late payment of any instalment of tax payable under this Act is an amount equal to 5 per cent of the tax payable up to a maximum of $10,000. R.S.O. 1990, c. C.16, s. 15 (10).
Interest
(11) If, on a particular date, a debt as calculated under subsection (12) is payable by an owner, the owner shall be charged interest payable to the Treasurer at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister. R.S.O. 1990, c. C.16, s. 15 (11).
Calculation of debt
(12) The amount of the debt payable by an owner under this Act at a particular date is the amount by which,
(a) the aggregate of,
(i) all instalments of tax under this Act payable by the owner before that date with respect to the current and all previous years,
(ii) the amount, if any, by which the total amount of tax payable by the owner under this Act for all years ending before that date exceeds the aggregate of all instalments of tax payable by the owner under this Act in those years,
(iii) all penalties assessed under this Act against the owner at any time before that date, and
(iv) the total of all amounts of interest charged under this section to the owner in respect of a period of time ending before that date,
exceeds,
(b) the aggregate of,
(i) the amount of all instalments paid by the owner under this Act in a year ending before that date, and
(ii) the total of all amounts of interest credited to the owner in respect of a period of time ending before that date. R.S.O. 1990, c. C.16, s. 15 (12).
Compound interest
(13) The interest under subsection (11) shall be computed and compounded monthly to the date on which it is paid. R.S.O. 1990, c. C.16, s. 15 (13).
Cancellation, reduction, refund of taxes
16. (1) An owner of land may apply to the Minister for the cancellation, reduction or refund of taxes imposed in the year in respect of which the application is made, or for any part of either or both of the two preceding years, if,
(a) the land has become exempt from taxation during the year or during the two preceding years after the delivery of assessment notices;
(b) during the year or during the two preceding years after the delivery of assessment notices the land was razed by fire or demolition or was damaged by fire or demolition so as to render it substantially unusable as a commercial property or as a commercial parking lot; or
(c) the owner has been overcharged by reason of a clerical error, the transposition of figures, a typographical error or similar type of error, but not an error in judgment in making the assessment upon which the taxes have been calculated. R.S.O. 1990, c. C.16, s. 16 (1).
Idem
(2) If an owner who is entitled to apply for the cancellation, reduction or refund of taxes under clause (1) (c) fails to apply, the Minister may apply in his or her stead and this section applies with necessary modifications to that application. R.S.O. 1990, c. C.16, s. 16 (2).
Time for making application
(3) An application under subsection (1) may be made at any time during the year in respect of which the application is made and until the 28th day of February in the following year. R.S.O. 1990, c. C.16, s. 16 (3).
Powers of Minister
(4) The Minister shall with all due dispatch consider the application and may,
(a) reject the application;
(b) if the taxes have not been paid, cancel the taxes or reduce the taxes;
(c) if the taxes have been paid in full, order a refund of the taxes or any part thereof; or
(d) if the taxes have been paid in part, order a refund of the taxes paid or any part thereof and reduce or cancel the portion of the taxes unpaid. R.S.O. 1990, c. C.16, s. 16 (4).
Notice of decision
(5) The Minister shall, by ordinary mail or by personal service, give the applicant notice of the decision respecting the application together with written reasons therefor. R.S.O. 1990, c. C.16, s. 16 (5).
Proportionate cancellation, reduction or refund
(6) A cancellation, reduction or refund under clause (1) (a) shall be for a proportionate part of the taxes based on the number of months in the year during which the exemption existed. R.S.O. 1990, c. C.16, s. 16 (6).
Idem
(7) A cancellation, reduction or refund under clause (1) (b) shall be for a proportionate part of the taxes based on the number of months in the year during which the land was razed or damaged by fire or demolition. R.S.O. 1990, c. C.16, s. 16 (7).
Objection
(8) Where an applicant objects to a notice given under subsection (5), (15) or (18), the applicant may, within sixty days from the date of mailing or personal service of the notice, serve on the Minister, by registered mail addressed to the Minister, a notice of objection in duplicate in the prescribed form setting out the reasons for the objection and all relevant facts. R.S.O. 1990, c. C.16, s. 16 (8).
Acceptance of notice
(9) The Minister may accept a notice of objection even if it is not served in the manner required. R.S.O. 1990, c. C.16, s. 16 (9).
Reconsideration
(10) Upon receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the decision objected to, and the Minister shall promptly notify the applicant of his or her decision by registered mail. R.S.O. 1990, c. C.16, s. 16 (10).
Where decision final
(11) A decision of the Minister under subsection (10) is final and is not subject to appeal unless the decision involves the interpretation of a provision of this Act or involves an issue solely of law. R.S.O. 1990, c. C.16, s. 16 (11).
Resolution of question
(12) In any dispute over a decision of the Minister under subsection (10), the Minister may, where the dispute involves the interpretation of a provision of this Act or involves an issue solely of law in which no facts are in dispute or involves the proper inference to be drawn from facts that are not in dispute, agree in writing with the applicant as to the undisputed facts and apply to the Divisional Court to have the issue in dispute determined. R.S.O. 1990, c. C.16, s. 16 (12).
Idem
(13) If the Minister does not make the application within six weeks of the date upon which the undisputed facts have been agreed upon in writing, the applicant may apply to the court to have the issue determined. R.S.O. 1990, c. C.16, s. 16 (13).
Restoration of taxes
(14) If the Minister has made a decision in any year under subsection (4) to cancel, refund or reduce taxes for that year in respect of land mentioned in clause (1) (b) and the Minister is subsequently satisfied that the land has been reconstructed or repaired and has been returned to use before the end of that year, the Minister may direct that such portion as the Minister considers appropriate of the tax reduction, or of the taxes that were cancelled or refunded, be restored as taxes owing for that year. R.S.O. 1990, c. C.16, s. 16 (14).
Direction
(15) A direction under subsection (14) may be made at any time up to the 28th day of February of the immediately following year and the Minister shall, by ordinary mail or by personal service, give the applicant notice of the direction together with written reasons therefor. R.S.O. 1990, c. C.16, s. 16 (15).
Payment
(16) The Minister shall bill the owner of land for taxes restored under subsection (14) and the tax billed is due and payable within thirty days of the date of the bill but, if a tax bill is issued before the 1st day of September in a year, the second instalment of tax payable with respect to the current year is payable on the 1st day of October in accordance with subsection 15 (1). R.S.O. 1990, c. C.16, s. 16 (16).
Refund of tax
(17) If a person has paid an amount under this Act as tax and that amount is not payable as tax under this Act, such amount shall be refunded if, within three years following the date of its payment, an application for refund is made to the Minister and it is established to the satisfaction of the Minister that the amount was not payable as tax under this Act. R.S.O. 1990, c. C.16, s. 16 (17).
Notice
(18) The Minister shall notify the applicant of his or her decision by ordinary mail or by personal service. R.S.O. 1990, c. C.16, s. 16 (18).
One application
(19) Only one application under subsection (17) may be made with respect to any amount paid as tax under this Act. R.S.O. 1990, c. C.16, s. 16 (19).
Interest
(20) If an overpayment arises as a result of the cancellation, reduction or refund by the Minister of taxes that have been paid, interest at the rate prescribed, computed and compounded monthly, shall be paid from the date the overpayment arose to the date of refund, unless the amount of interest is less than $1, in which case no interest shall be paid. R.S.O. 1990, c. C.16, s. 16 (20).
Lien upon real property
17. (1) All taxes imposed under this Act are, upon registration by the Minister in the proper land registry office of a notice claiming the first lien and charge conferred by this section, a first lien and charge upon the land liable to the taxes. R.S.O. 1990, c. C.16, s. 17 (1).
Amounts included and priority
(2) The first lien and charge conferred by subsection (1) is in respect of all taxes that are payable at the time of registration of the notices and all taxes that become payable thereafter while the notice remains registered, and such first lien and charge has priority over all encumbrances or claims registered or attaching to the subject property subsequent to the registration of the notice. R.S.O. 1990, c. C.16, s. 17 (2).
Recovery of tax
18. (1) Upon default of payment of any tax payable under this Act,
(a) the Minister may bring an action for recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought in the name of the Minister or in the name of his or her office and may be continued by the Minister’s successor in office as if no change had occurred and shall be tried without a jury; or
(b) the Minister may issue a warrant directed to the sheriff for an area in which any property of a person liable to make a payment under this Act is located for the amount owed by that person, together with interest thereon from the date of the issue of the warrant and the costs, expenses and poundage of the sheriff. R.S.O. 1990, c. C.16, s. 18 (1).
Effect of warrant
(2) A warrant issued under clause (1) (b) has the same effect as a writ of execution issued out of the Superior Court of Justice. R.S.O. 1990, c. C.16, s. 18 (2); 2006, c. 19, Sched. C, s. 1 (1).
Security for tax
(3) If the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any form that the Minister considers satisfactory. R.S.O. 1990, c. C.16, s. 18 (3).
Garnishment
19. (1) If the Minister has knowledge or suspects that within ninety days a person is or is about to become indebted or liable to make a payment to a person liable to make a payment under this Act, the Minister may by registered letter or by letter served personally, require the first-named person to pay the money otherwise payable to the second-named person in whole or in part to the Treasurer immediately on account of the liability under this Act and the requirement shall apply to all money that would otherwise be so paid in the ninety days next following the receipt of the letter. R.S.O. 1990, c. C.16, s. 19 (1).
Idem
(2) Despite subsection (1), if the Minister has knowledge or suspects that within ninety days,
(a) a bank, credit union, trust corporation or other similar institution is about to loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a person liable to make a payment under this Act, who is indebted to the institution; or
(b) a person, other than an institution, is about to loan or advance money to or make a payment on behalf of, a person who is liable to make a payment under this Act and who,
(i) is employed by or engaged in providing goods or services to the first-named person and who was, or will within ninety days be, so employed or so engaged, or
(ii) is not dealing at arm’s length with the first-named person,
the Minister may, by registered letter, or by letter served personally, require the institution or person to pay immediately to the Treasurer, on account of the liability of the person liable to make a payment under this Act, all or part of the money that would otherwise have been loaned, advanced or paid, and any money paid to the Treasurer shall be deemed to have been loaned, advanced or paid to the person liable to make a payment under this Act. R.S.O. 1990, c. C.16, s. 19 (2).
Continuing effect of requisition
(3) If the Minister has required a person to pay to the Treasurer money otherwise payable as interest, rent, remuneration, a dividend, an annuity payment or other periodic payment to a person who is liable to make a payment under this Act,
(a) the requirement applies to all periodic payments to be made by the first-named person to the second-named person after the date of receipt of the Minister’s letter until the liability of the second-named person is satisfied; and
(b) the payments required to be paid to the Treasurer shall be the full amount of each payment or in such lesser amount as the Minister may designate in the Minister’s letter. R.S.O. 1990, c. C.16, s. 19 (3).
Idem
(4) The receipt of the Treasurer for money paid as required under this section is sufficient discharge of the original liability to the extent of the payment. R.S.O. 1990, c. C.16, s. 19 (4).
Liability of debtor
(5) Every person who has discharged any liability to a person liable to make a payment under this Act without complying with the requirement under this section is liable to pay to Her Majesty in right of Ontario the lesser of an amount equal to the liability discharged and the amount that person was required to pay to the Treasurer under this section. R.S.O. 1990, c. C.16, s. 19 (5).
Idem
(6) Every institution that fails to comply with a requirement under subsection (2) is liable to pay to Her Majesty in right of Ontario an amount equal to the lesser of,
(a) the aggregate of the money advanced or paid; and
(b) the amount that it was required under subsection (2) to pay the Treasurer. R.S.O. 1990, c. C.16, s. 19 (6).
Service
(7) If a person who is or is about to become indebted or liable to make a payment to a person liable to payment under this Act carries on business under a name or style other than his or her own name, the registered letter under subsection (1) may be addressed to the name or style under which he or she carries on business and, in the case of personal service, it shall be deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee. R.S.O. 1990, c. C.16, s. 19 (7).
Idem
(8) If the persons who are or are about to become indebted or liable to make a payment to a person liable to make a payment under this Act carry on business as a partnership, a letter under subsection (1) may be addressed to the partnership name and, in the case of personal service, it shall be deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership. R.S.O. 1990, c. C.16, s. 19 (8).
Wages Act applies
(9) This section is subject to the Wages Act. R.S.O. 1990, c. C.16, s. 19 (9).
Failure to remit
(10) If any person, without reasonable excuse, has failed to remit to the Treasurer the money as required under this section, the Minister may apply before a judge of the Superior Court of Justice for an order directing that person to remit the money. R.S.O. 1990, c. C.16, s. 19 (10); 2006, c. 19, Sched. C, s. 1 (1).
Remedies for recovery of tax
20. (1) The use of any of the remedies under sections 17, 18 and 19 does not bar or affect the use of any other remedy under those sections or other remedy existing at law. R.S.O. 1990, c. C.16, s. 20 (1).
Limitation
(2) No proceeding taken under section 17, 18 or 19 limits or affects any lien, charge or priority existing under this Act or otherwise. R.S.O. 1990, c. C.16, s. 20 (2).
Compliance to be proved by affidavit
(3) In any proceeding taken under this Act, the facts necessary to establish the compliance of the Minister with this Act and the lack of compliance by any person with this Act shall, in the absence of evidence to the contrary, be sufficiently proved by affidavit of the Minister or any officer of the Ministry of Revenue. R.S.O. 1990, c. C.16, s. 20 (3).
Regulations
21. (1) The Lieutenant Governor in Council may make regulations,
(a) authorizing or requiring the Deputy Minister of Revenue or any officer of the Ministry to exercise any power or perform any duty conferred or imposed upon the Minister by this Act or the regulations;
(b) defining any word or expression used in this Act that has not already been expressly defined in this Act;
(c) prescribing the rate of interest payable under this Act or the regulations, or a formula for computing that rate, and the method of calculating that interest;
(d) providing for the rebate of tax in whole or in part owing to special circumstances, and prescribing the conditions under which the rebates may be made and the payment of interest to persons to whom any rebate of tax is made;
(e) providing for limiting the amount of tax payable under this Act in special circumstances where inconvenience or hardship might otherwise result;
(f) prescribing additional classes of land to be included in the definition of “commercial property”;
(g) exempting commercial properties and commercial parking lots from the tax imposed by this Act. R.S.O. 1990, c. C.16, s. 21 (1).
Regulations by Minister
(2) The Minister may make regulations prescribing any form that is required by this Act or the regulations or that will assist in the administration of this Act, and prescribing how and by whom any form shall be completed and what information it shall contain. R.S.O. 1990, c. C.16, s. 21 (2).
Retroactivity
(3) A regulation made under this Act is, if it so provides, effective with reference to a period before it was filed. R.S.O. 1990, c. C.16, s. 21 (3).
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