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Bill PR37, Parya Trillium Foundation Act (Tax Relief), 2021

Kanapathi, Logan

Royal Assent received. Statutes of Ontario 2021,

chapter Pr2

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Status

Royal Assent

Original

Bill PR37 Royal Assent (PDF)

Bill PR37 2021

Act respecting the Parya Trillium Foundation

Preamble

The

Parya Trillium Foundation has applied for special legislation that provides for

an exemption for certain land from taxation for municipal and school purposes,

other than local improvement rates, while the Foundation occupies and uses the land.

The

exemption applies to the land starting in January 1, 2020. 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

2019 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 the Foundation was incorporated in August 2001 under

the Canada Not-for-profit Corporations Act , is a

registered charity within the meaning of the Income Tax

Act (Canada) and has a freehold interest in the land.

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,

“Foundation”

means the Parya Trillium Foundation;

“specified

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

municipally known as 344 John Street in the City of Markham and more

specifically described as follows:

LT 14, PL 2382, PTS 2 & 3, 64R6227, SAVE & Except PT 4 EXPROPRIATION PL

D746; MARKHAM

Municipal

taxes

Tax

exemption by-law

(1) The

council of the City of Markham 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, 2020, if,

(

a) the

Foundation is the registered owner of the specified land;

(

b) the

specified land is occupied and used solely by the Foundation; and

(

c) the

Foundation 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 Markham 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 year 2019.

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 the Foundation, 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 City of Markham passes a by-law under subsection 2 (1), the

specified land is also exempt from taxation for school purposes for the period for

which the specified land 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 Markham 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 under the by-law.

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 and a cancellation of

taxes for school purposes do 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 Parya Trillium

Foundation Act (Tax Relief), 2021 .

Bill PR37 Original (PDF)

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Bill PR37 2020

Act respecting the Parya Trillium Foundation

Preamble

The

Parya Trillium Foundation has applied for special legislation that provides for

an exemption for certain land from taxation for municipal and school purposes,

other than local improvement rates, while the Foundation occupies and uses the land.

The

exemption applies to the land starting in January 1, 2020. 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

2019 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 the Foundation was incorporated in August 2001 under

the Canada Not-for-profit Corporations Act , is a

registered charity within the meaning of the Income Tax

Act (Canada) and has a freehold interest in the land.

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,

“Foundation”

means the Parya Trillium Foundation;

“specified

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

municipally known as 344 John Street in the City of Markham and more specifically

described as follows:

LT 14, PL 2382, PTS 2 & 3, 64R6227, SAVE & Except PT 4 EXPROPRIATION PL

D746; MARKHAM

Municipal

taxes

Tax

exemption by-law

(1) The

council of the City of Markham 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, 2020, if,

(

a) the

Foundation is the registered owner of the specified land;

(

b) the

specified land is occupied and used solely by the Foundation; and

(

c) the

Foundation 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 Markham 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 year 2019.

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 the Foundation, 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 City of Markham passes a by-law under subsection 2 (1), the

specified land is also exempt from taxation for school purposes for the period for

which the specified land 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 Markham 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 under the by-law.

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 and a

cancellation of taxes for school purposes do 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 Parya Trillium

Foundation Act (Tax Relief), 2020 .

Date Bill stage Event Outcome Committee

June 3, 2021

Royal Assent

Royal Assent received

June 2, 2021

Third Reading

Vote

Carried

June 2, 2021

Third Reading

Question put

June 2, 2021

Second Reading

Ordered for Third Reading pursuant to the Order of the House

June 2, 2021

Second Reading

Vote

Carried

June 2, 2021

Second Reading

Question put

June 2, 2021

First Reading

Motion to arrange proceedings

February 17, 2021

First Reading

Ordered for Second Reading

February 17, 2021

First Reading

Reported without amendment

February 17, 2021

First Reading

Consideration of a Bill

Standing Committee on Regulations and Private Bills

December 2, 2020

First Reading

Ordered referred to Standing Committee

Standing Committee on Regulations and Private Bills

December 2, 2020

First Reading

Vote

Carried

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