Ontario Private Bill PR42 (43rd Parliament, 1st Session)

Bill PR42, 43-1

Ontario — Bills

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Bill PR42, Luso Canadian Charitable Society Act (Tax Relief), 2024

Cuzzetto, Rudy

Royal Assent received. Statutes of Ontario 2024,

chapter Pr8

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Status

Royal Assent

Original

Bill Pr42 Royal Assent (PDF)

Bill Pr42 2024

Act respecting the Luso Canadian Charitable Society

Preamble

The

board of directors of the Luso Canadian Charitable Society has applied for

special legislation to authorize the City of Hamilton to exempt certain land

from taxation for municipal and school purposes, other than local improvement

rates, beginning on January 1, 2024 while the land is used for specified

purposes, and to cancel the taxes for municipal and school purposes, other than

local improvement rates, that were payable during the period described in the

Act. The applicant represents that the Society has a freehold interest in the

land and is in the course of developing a facility, and intends to subsequently

provide in the facility, not-for-profit day services and residential

accommodation for people living with physical or developmental disabilities.

The

applicant represents that the Society was incorporated under the Corporations Act by letters patent dated July 5, 2002

under the name Society of Portuguese Disabled Persons Building Fund, that it

changed its name to Luso Canadian Charitable Society by supplementary letters

patent dated September 29, 2009, and that it is a registered charity within the

meaning of the Income Tax Act (Canada).

is appropriate to grant the application.

Therefore,

His Majesty, by and with the advice and consent of the Legislative Assembly of

the Province of Ontario, enacts as follows:

Definition

this Act,

“specified

property” means the land, as defined in the Assessment Act ,

municipally known as 922 Main Street East, in the City of Hamilton, identified

by assessment roll number 2518 030 254 05280 0000.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the City of Hamilton may pass a by-law exempting the specified

property from taxation for municipal purposes, other than local improvement

rates, beginning January 1, 2024, if,

(

a) the

Luso Canadian Charitable Society is the registered owner of the specified

property;

(

b) the

specified property is occupied and used either,

(

i) solely

by the Luso Canadian Charitable Society, or

(ii) jointly

by the Luso Canadian Charitable Society and one or more other not-for-profit

entities that would be exempt from taxation for municipal purposes, other than

local improvement rates, if they owned and occupied the specified property

solely;

(

c) the

specified property is operated for the purposes of developing a facility, and

subsequently providing in the facility, not-for-profit day services and

residential accommodation for people living with physical or developmental

disabilities; and

(

d) the

Luso Canadian Charitable Society is a registered charity within the meaning of

the Income Tax Act (Canada).

Tax

cancellation by-law

(2) If

the council of the City of Hamilton passes a by-law under subsection (1), it

may pass a by-law cancelling the taxes for municipal purposes, other than local

improvement rates, including interest and penalties, on the specified property

for the following periods provided that the conditions set out in clauses (1)

(a), (b), (

c) and (

d) are satisfied:

1. The

period from February 28, 2023 to December 31, 2023.

2. Any

year or part of a year,

i. to

which the exemption applies, and

ii. for

which taxes have been levied.

Non-exempt

portion of land

(3) For

greater certainty, if any portion of the specified property is occupied and

used by an entity other than an entity referred to in clause (1) (b), that

portion of specified property so occupied and used is not exempt from taxation

under a by-law passed under subsection (1) and a cancellation of taxes for

municipal purposes under subsection (2) does not apply to that portion.

School

taxes

Tax

exemption

(1) If

the council of the City of Hamilton passes a by-law under subsection 2 (1), the

specified property is also exempt from taxation for school purposes for the

period for which the specified property is exempt from taxation for municipal

purposes, other than local improvement rates, under the by-law.

Tax

cancellation

(2) If

the council of the City of Hamilton passes a by-law under subsection 2 (2), the

taxes for school purposes on the specified property, including interest and

penalties, are also cancelled for the period for which the taxes for municipal

purposes, other than local improvement rates, are cancelled.

Non-exempt

portion of land

(3) For

greater certainty, if any portion of the specified property is not exempt from

taxation under a by-law passed under subsection 2 (1), as described in

subsection 2 (3), an exemption from taxation for school purposes or a

cancellation of taxes for school purposes does not apply to that portion.

Chargeback

(4) Section

353 (taxes collected on behalf of other bodies) of the Municipal

Act, 2001 applies, with necessary modifications, to taxes cancelled by

subsection (2).

Commencement

This Act comes into force on the day it receives Royal Assent.

Short

title

The

short title of this Act is the Luso Canadian

Charitable Society Act (Tax Relief), 2024 .

Bill PR42 Original (PDF)

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Bill PR42 2024