CHAPTER 27
An Act to amend the
Taxpayer Protection Act, 1999
in relation to municipalities
Assented to December 12, 2005
Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
1. The Taxpayer Protection Act, 1999 is amended by adding the following section:
Exception, municipalities
3.1 (1) A referendum is not required for the purposes of subsection 3 (1) with respect to a bill that gives a municipality the authority to levy a new tax.
Same
(2) A provision of a bill that gives a municipality the authority to levy a new tax is deemed, for the purposes of subsection 2 (1), not to constitute a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax.
Status of new tax
(3) Any new tax that may be levied by a municipality under the authority described in subsection (1) is deemed, for the purposes of subsections 2 (1) and 3 (1), not to constitute a change in a tax rate in a designated tax statute.
2. Subsection 4 (1) of the Act is amended by striking out “or” at the end of clause (b) and by repealing clause (c) and substituting the following:
(c) to give a municipality an authority to tax, other than the authority described in subsection 3.1 (1); or
(d) to give a person or body (other than the Crown, a member of the Executive Council or a municipality) an authority to tax.
Commencement
3. This Act comes into force on the day it receives Royal Assent.
Short title
4. The short title of this Act is the Respect for Municipalities Act, 2005.