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Bill PR38, 62 Grimsby Phantom Squadron Sponsoring Committee Act (Tax Relief), 2020

Oosterhoff, Sam

Royal Assent received. Statutes of Ontario 2020,

chapter Pr15

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Status

Royal Assent

Original

Bill PR38 Royal Assent (PDF)

Bill PR38 2020

An Act respecting 62 Grimsby Phantom Squadron Sponsoring Committee

Preamble

The board of directors of 62 Grimsby Phantom Squadron Sponsoring Committee has applied for special legislation that provides for an exemption from taxation, starting August 27, 2020, for municipal and school purposes, other than local improvement rates, for certain land in the town of Grimsby while the land is used for specified purposes.

The special legislation also provides for a cancellation of taxes for municipal and school purposes, other than local improvement rates, that were paid or payable on the land for any year or part of a year to which the exemption applies and for which taxes have been levied, and for a cancellation of such taxes that were paid or payable on all or some of the land from May 1, 2012 to August 27, 2020, in the specified circumstances.

The applicant represents that the corporation was incorporated under the Corporations Act by letters patent on October 29, 2013, was registered as a charity within the meaning of the Income Tax Act (Canada) on July 14, 2010 and continues to be registered as a charity.

The applicant further represents that the corporation entered into a purchase agreement on May 1, 2012 to purchase the land from the Ukrainian Catholic Episcopal Corporation of Eastern Canada and the Ruthenian Greek Catholic Parish of the Assumption of the Blessed Virgin Mary. From May 1, 2012 until the present, the applicant has operated a not-for-profit Royal Canadian Air Cadet training centre on the land. The transfer of title of the land took place on August 27, 2020 upon retirement of the mortgage by the corporation.

It is appropriate to grant the application.

Therefore, Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Definitions

(1) In this Act,

“Corporation” means 62 Grimsby Phantom Squadron Sponsoring Committee;

“specified property” means one or more of the properties set out in subsection (2).

(2) The properties referred to in the definition of “specified property” are the following lands, as defined in the Assessment Act :

1. The property municipally known as 101 Mountain Road, CON 2 PT LOT 8 RP 30R3839

PART 2 in the Town of Grimsby, identified by assessment roll number 2615 020 02403300.0000.

2. The property municipally known as 103 Mountain Road, CON 3 PT LOT 8 in the Town of Grimsby, identified by assessment roll number 2615 020 02403400.0000.

3. The property municipally known as 105 Mountain Road, CON 3 PT LOT 8 in the Town of Grimsby, identified by assessment roll number 2615 020 02403500.0000.

Municipal taxes

Tax exemption by-law

(1) The council of the Town of Grimsby may pass a by-law exempting one or more specified properties from taxation for municipal purposes, other than local improvement rates, including interest and penalties, beginning August 27, 2020, if,

(

a) the specified property is owned by the Corporation;

(

b) the specified property is occupied and used either,

(

i) solely by the Corporation, or

(ii) jointly by the Corporation, and

(

A) an affiliated or recognized Royal Canadian Army, Air or Sea Cadet organization, or

(

B) one or more other non-profit entities that would be exempt from taxation for municipal purposes, other than local improvement rates, if they owned or occupied the specified property solely; and

(

c) the Corporation is a registered charity within the meaning of the Income Tax Act (Canada).

Tax cancellation by-law

(2) If the council of the Town of Grimsby 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,

(

a) for any part of the 2020 tax year prior to August 27, 2020 for which taxes have been levied and during which the specified property was owned by the Ukrainian Catholic Episcopal Corporation of Eastern Canada or the Ruthenian Greek Catholic Parish of the Assumption of the Blessed Virgin Mary and occupied and used solely by the Corporation; and

(

b) for any year or part of a year on and after August 27, 2020 to which the exemption described in subsection (1) applies and for which taxes have been levied.

Same

(3) If the council of the Town of Grimsby passes a by-law under subsection (1) with respect to the property referred to in paragraph 1 of subsection 1 (2), it may also pass a by-law cancelling the taxes for municipal purposes, other than local improvement rates, including interest and penalties, on the property for the following periods, provided that during the period the property was occupied and used solely by the Corporation:

1. For the period from May 1, 2012 to December 31, 2012.

2. For all or any part of the years 2013, 2014, 2015, 2016, 2017, 2018 and 2019.

Non-exempt portion of land

(4) For greater certainty, if any portion of the specified property is occupied and used by an entity, other than an affiliated or recognized Royal Canadian Army, Air or Sea Cadet organization, that would not be exempt from taxation for municipal purposes, other than local improvement rates, if that entity owned and occupied the specified property solely, that portion of the 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) or (3) does not apply to that portion.

School taxes

Tax exemption

(1) If the council of the Town of Grimsby passes a by-law under subsection 2 (1), the specified properties are also exempt from taxation for school purposes for the period for which the specified properties are exempt from taxation for municipal purposes, other than local improvement rates, under the by-law.

Tax cancellation

(2) If the council of the Town of Grimsby passes a by-law under subsection 2 (2) or (3), the taxes for school purposes on the specified properties, 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 properties is not exempt from taxation under a by-law passed under subsection 2 (1), as described in subsection 2 (4), 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

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

Short title

5 The

short title of this Act is the 62 Grimsby Phantom Squadron Sponsoring Committee Act (Tax Relief), 2020 .

Bill PR38 Original (PDF)

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Bill PR38 2020

Act respecting 62 Grimsby Phantom Squadron Sponsoring Committee

Preamble

The

board of directors of 62 Grimsby Phantom Squadron Sponsoring Committee has

applied for special legislation that provides for an exemption from taxation,

starting August 27, 2020, for municipal and school purposes, other than local

improvement rates, for certain land in the town of Grimsby while the land is

used for specified purposes.

The

special legislation also provides for a cancellation of taxes for municipal and

school purposes, other than local improvement rates, that were paid or payable

on the land for any year or part of a year to which the exemption applies and

for which taxes have been levied, and for a cancellation of such taxes that

were paid or payable on all or some of the land from May 1, 2012 to August 27,

2020, in the specified circumstances.

The

applicant represents that the corporation was incorporated under the Corporations Act by letters patent on October 29, 2013, was

registered as a charity within the meaning of the Income

Tax Act (Canada) on July 14, 2010 and continues to be registered as a

charity.

The

applicant further represents that the corporation entered into a purchase agreement

on May 1, 2012 to purchase the land from the Ukrainian Catholic Episcopal

Corporation of Eastern Canada and the Ruthenian Greek Catholic Parish of the

Assumption of the Blessed Virgin Mary. From May 1, 2012 until the present, the

applicant has operated a not-for-profit Royal Canadian Air Cadet training

centre on the land. The transfer of title of the land took place on August 27,

2020 upon retirement of the mortgage by the corporation.

is appropriate to grant the application.

Therefore,

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

the Province of Ontario, enacts as follows:

Definitions

(1) In

this Act,

“Corporation”

means 62 Grimsby Phantom Squadron Sponsoring Committee;

“specified

property” means one or more of the properties set out in subsection (2).

(2) The

properties referred to in the definition of “specified property” are the

following lands, as defined in the Assessment Act :

1. The

property municipally known as 101 Mountain Road, CON 2 PT LOT 8 RP 30R3839

PART

2 in the Town of Grimsby, identified by assessment roll number 2615 020

02403300.0000.

2. The

property municipally known as 103 Mountain Road, CON 3 PT LOT 8 in the Town of

Grimsby, identified by assessment roll number 2615 020 02403400.0000.

3. The

property municipally known as 105 Mountain Road, CON 3 PT LOT 8 in the Town of

Grimsby, identified by assessment roll number 2615 020 02403500.0000.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the Town of Grimsby may pass a by-law exempting one or more

specified properties from taxation for municipal purposes, other than local improvement

rates, including interest and penalties, beginning August 27, 2020, if,

(

a) the

specified property is owned by the Corporation;

(

b) the

specified property is occupied and used either,

(

i) solely

by the Corporation, or

(ii) jointly

by the Corporation, and

(

A) an affiliated or recognized Royal

Canadian Army, Air or Sea Cadet organization, or

(

B) one or more other non-profit entities

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

improvement rates, if they owned or occupied the specified property solely; and

(

c) the

Corporation is a registered charity within the meaning of the Income Tax Act (Canada).

Tax

cancellation by-law

(2) If

the council of the Town of Grimsby 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,

(

a) for

any part of the 2020 tax year prior to August 27, 2020 for which taxes have

been levied and during which the specified property was owned by the Ukrainian

Catholic Episcopal Corporation of Eastern Canada or the Ruthenian Greek

Catholic Parish of the Assumption of the Blessed Virgin Mary and occupied and

used solely by the Corporation; and

(

b) for

any year or part of a year on and after August 27, 2020 to which the exemption

described in subsection (1) applies and for which taxes have been levied.

Same

(3) If

the council of the Town of Grimsby passes a by-law under subsection (1) with

respect to the property referred to in paragraph 1 of subsection 1 (2), it may also

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

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

following periods, provided that during the period the property was occupied

and used solely by the Corporation:

1. For

the period from May 1, 2012 to December 31, 2012.

2. For

all or any part of the years 2013, 2014, 2015, 2016, 2017, 2018 and 2019.

Non-exempt

portion of land

(4) For

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

used by an entity, other than an affiliated or recognized Royal Canadian Army,

Air or Sea Cadet organization, that would not be exempt from taxation for

municipal purposes, other than local improvement rates, if that entity owned

and occupied the specified property solely, that portion of the 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) or (3) does not apply to that portion.

School

taxes

Tax

exemption

(1) If

the council of the Town of Grimsby passes a by-law under subsection 2 (1), the

specified properties are also exempt from taxation for school purposes for the

period for which the specified properties are exempt from taxation for

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

Tax

cancellation

(2) If

the council of the Town of Grimsby passes a by-law under subsection 2 (2) or (3),

the taxes for school purposes on the specified properties, 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 properties is not exempt

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

subsection 2 (4), 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 62 Grimsby Phantom

Squadron Sponsoring Committee Act (Tax Relief), 2020 .

Date Bill stage Event Outcome Committee

December 9, 2020

Royal Assent

Royal Assent received

December 8, 2020

Third Reading

Vote

Carried

December 8, 2020

Third Reading

Question put

December 8, 2020

Second Reading

Ordered for Third Reading pursuant to the Order of the House

December 8, 2020

Second Reading

Vote

Carried

December 8, 2020

Second Reading

Question put

December 8, 2020

First Reading

Motion to arrange proceedings

December 3, 2020

First Reading

Ordered for Second Reading

December 3, 2020

First Reading

Reported without amendment

December 2, 2020

First Reading

Consideration of a Bill

Standing Committee on Regulations and Private Bills

November 24, 2020

First Reading

Ordered referred to Standing Committee

Standing Committee on Regulations and Private Bills

November 24, 2020

First Reading

Vote

Carried

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