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Bill PR14, Special Ability Riding Institute Act (Tax Relief), 2019

Pettapiece, Randy

Royal Assent received. Statutes of Ontario 2019,

chapter Pr9

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Status

Royal Assent

Original

Bill PR14 Royal Assent (PDF)

Bill PR14 2019

Act respecting the Special Ability Riding Institute

Preamble

The

Special Ability Riding Institute (SARI) has applied for special legislation that

provides for an exemption from taxation for municipal and school purposes,

other than local improvement rates, for certain properties while SARI occupies

and uses the properties.

The

exemption applies to certain land starting in 2019. The special legislation

also provides for a cancellation of taxes for municipal and school purposes,

other than local improvement rates, that were payable on the land for part of

2017 and 2018 and for any year or part of a year to which the exemption applies

and for which taxes have been levied.

The

applicant represents that SARI was incorporated by letters patent on June 26,

1978. The Special Ability Riding Institute Act, 1988

provides for a tax exemption in respect of land described in that Act. The

applicant represents that SARI has acquired additional land in which it has a

freehold interest and that SARI is a registered charity within the meaning of

the Income Tax Act (Canada).

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

this Act,

“SARI”

means the Special Ability Riding Institute;

“specified

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

consisting of Part of Lot 30 in Concession 6 of the Township, more specifically

described as Parts 1 & 2 on Plan 33R-19752.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the Municipality of Middlesex Centre may pass a by-law exempting the

specified land from taxation for municipal purposes, other than local

improvement rates, including interest and penalties, beginning January 1, 2019,

if,

(

a) SARI

is the registered owner of the specified land;

(

b) the

specified land is occupied and used solely by SARI; and

(

c) SARI

is a registered charity within the meaning of the Income

Tax Act (Canada).

Tax

cancellation by-law

(2) If

the council of the Municipality of Middlesex Centre 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 land for the following periods provided the conditions set out

in clauses (1) (a), (

b) and (

c) are satisfied:

1. For

all or part of the years 2017 and 2018.

2. For

any 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 land is occupied and used by

an entity other than SARI, that portion of specified land 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 Municipality of Middlesex Centre passes a by-law under

subsection 2 (1), the specified land is also exempt from taxation for school

purposes for the period to 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 Municipality of Middlesex Centre passes a by-law under

subsection 2 (2), the taxes for school purposes on the specified land,

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 land 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 Special Ability Riding

Institute Act (Tax Relief), 2019 .

Bill PR14 Original (PDF)

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Bill PR14 2019

Act respecting the Special Ability Riding Institute

Preamble

The

Special Ability Riding Institute (SARI) has applied for special legislation that

provides for an exemption from taxation for municipal and school purposes,

other than local improvement rates, for certain properties while SARI occupies

and uses the properties.

The

exemption applies to certain land starting in 2019. The special legislation

also provides for a cancellation of taxes for municipal and school purposes,

other than local improvement rates, that were payable on the land for part of

2017 and 2018 and for any year or part of a year to which the exemption applies

and for which taxes have been levied.

The

applicant represents that SARI was incorporated by letters patent on June 26,

1978. The Special Ability Riding Institute Act, 1988

provides for a tax exemption in respect of land described in that Act. The

applicant represents that SARI has acquired additional land in which it has a

freehold interest and that SARI is a registered charity within the meaning of

the Income Tax Act (Canada).

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

this Act,

“SARI”

means the Special Ability Riding Institute;

“specified

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

consisting of Part of Lot 30 in Concession 6 of the Township, more specifically

described as Parts 1 & 2 on Plan 33R-19752.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the Municipality of Middlesex Centre may pass a by-law exempting the

specified land from taxation for municipal purposes, other than local

improvement rates, including interest and penalties, beginning January 1, 2019,

if,

(

a) SARI

is the registered owner of the specified land;

(

b) the

specified land is occupied and used solely by SARI; and

(

c) SARI

is a registered charity within the meaning of the Income

Tax Act (Canada).

Tax

cancellation by-law

(2) If

the council of the Municipality of Middlesex Centre 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 land for the following periods provided the conditions set out

in clauses (1) (a), (

b) and (

c) are satisfied:

1. For

all or part of the years 2017 and 2018.

2. For

any 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 land is occupied and used by

an entity other than SARI, that portion of specified land 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 Municipality of Middlesex Centre passes a by-law under

subsection 2 (1), the specified land is also exempt from taxation for school

purposes for the period to 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 Municipality of Middlesex Centre passes a by-law under

subsection 2 (2), the taxes for school purposes on the specified land,

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 land 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 Special Ability Riding

Institute Act (Tax Relief), 2019 .

Date Bill stage Event Outcome Committee

December 12, 2019

Royal Assent

Royal Assent received

December 12, 2019

Third Reading

Vote

Carried

December 12, 2019

Third Reading

Question put

December 12, 2019

Second Reading

Ordered for Third Reading pursuant to the Order of the House

December 12, 2019

Second Reading

Vote

Carried

December 12, 2019

Second Reading

Question put

December 12, 2019

First Reading

Motion to arrange proceedings

December 11, 2019

First Reading

Ordered for Second Reading

December 11, 2019

First Reading

Reported without amendment

December 11, 2019

First Reading

Consideration of a Bill

Standing Committee on Regulations and Private Bills

November 7, 2019

First Reading

Ordered referred to Standing Committee

Standing Committee on Regulations and Private Bills

November 7, 2019

First Reading

Vote

Carried

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