This Explanatory Note was written as a reader’s aid to Bill 85 and does not form part of the law. Bill 85 has been enacted as Chapter 7 of the Statutes of Ontario, 2006.
Currently, subsection 40 (2.1) of the Assessment Act specifies that the deadline for delivering a complaint to the Assessment Review Board with respect to a taxation year is March 31 following the return of the assessment roll for the taxation year. This Bill amends section 40 to extend that deadline to June 30, 2006 for complaints with respect to the 2006 taxation year.
An Act to amend the
Assented to March 31, 2006
Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
(2) Section 40 of the Act is amended by adding the following subsection:
Last day for complaining, 2006 taxation year
(2.3) Despite subsection (2.1), the last day for complaining with respect to the 2006 taxation year is June 30, 2006.