Ismaili Centre, Toronto, Aga Khan Museum and Aga Khan Park Act (Tax Relief), 2016 Baker, Yvan — Private Bill PR43 (41st Parliament, 1st Session)

Bill PR43, 41-1

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Bill PR43, Ismaili Centre, Toronto, Aga Khan Museum and Aga Khan Park Act (Tax Relief), 2016

Baker, Yvan

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Status

Original

Royal Assent

[41] Bill 43 Royal Assent (PDF)

Bill PR43 2016

Act respecting the Ismaili Centre, Toronto, the Aga Khan Museum and the Aga

Khan Park

Preamble

Aga

Khan Foundation Canada/Fondation Aga Khan Canada has applied for special

legislation to exempt certain land from taxation for municipal and school

purposes, other than local improvement rates, beginning on January 1, 2016,

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 on the land from September 1, 2014 to

December 31, 2015.

The

applicant represents that it was incorporated under the Canada

Corporations Act by letters patent dated July 3, 1980 and is a

registered charity within the meaning of the Income Tax

Act (Canada) and that The Aga Khan Museum-Le Musée Aga Khan was

incorporated under the Canada Not-for-profit Corporations

Act by articles of incorporation dated June 8, 2012 and is a registered

charity within the meaning of the Income Tax Act (Canada).

The

applicant further represents that the Ismaili Centre, Toronto, the Aga Khan

Museum and the Aga Khan Park, all owned by the applicant, are located on the land

at 49 and 77 Wynford Drive in the City of Toronto.

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,

"Foundation"

means Aga Khan Foundation Canada/Fondation Aga Khan Canada;

"Museum" means The Aga Khan Museum-Le Musée Aga Khan;

"specified property" means the land, as defined

in the Assessment Act , municipally known

as 49 and 77 Wynford Drive in the City of Toront o, mo re

specifically described as follows:

Firstly:

PART OF BLOCK B ON PLAN 66M864 DESIGNATED AS PARTS 3 AND

4 ON PLAN 66R−23447; SUBJECT TO AN EASEMENT OVER

PART 4 ON PLAN 66R23447,

AS IN A197146; TOGETHER WITH AN EASEMENT OVER PART OF BLOCK B ON PLAN 66M864,

DESIGNATED AS PARTS 1 & 2 ON PLAN 66R23447 UNTIL SUCH TIME AS THE SAID

PARTS 1 & 2 ON PLAN 66R23447 HAVE BEEN DEDICATED FOR PUBLIC HIGHWAY

PURPOSES AS IN AT2491893; CITY OF TORONTO;

And secondly:

PART OF BLOCK B ON PLAN 66M864, DESIGNATED AS PARTS 7, 8

AND 10 ON PLAN 66R23447; SUBJECT TO AN EASEMENT OVER PARTS 8 & 10 ON PLAN

66R23447, AS IN A139412; TOGETHER WITH AN EASEMENT OVER PART OF BLOCK B ON PLAN

66M864, DESIGNATED AS PARTS 5, 6 & 9 ON PLAN 66R23447 UNTIL SUCH TIME AS

THE SAID PARTS 5, 6 & 9 ON PLAN 66R23447 HAVE BEEN DEDICATED FOR PUBLIC

HIGHWAY PURPOSES AS IN AT2491893, CITY OF TORONTO.

Tax

exemption

2. The specified

property is exempt from taxation for municipal and school purposes, other than

local improvement rates, beginning January 1, 2016, if,

(

a) the

Foundation or another

non-profit corporation is the registered owner of the specified

property;

(

b) the specified property is occupied and used solely by the

Foundation ,

the Museum or another non-profit corporation for the purpose

of operating the Ismaili Centre, Toronto, the Aga Khan Museum and the Aga Khan

Park; and

(

c) the

registered owner of the specified property is a registered charity within the

meaning of the Income Tax Act (Canada).

Tax

cancellation

3. The taxes on the

specified property that were payable for municipal and school purposes, other than

local improvement rates, including interest and penalties, for the following

periods are hereby cancelled:

1. September

1, 2014 to December 31, 2015.

2. Any

part of a year,

i. to

which the exemption applies, and

ii. for

which taxes have been levied.

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 the Foundation , the Museum or

another non-profit corporation for purposes other than operating the Ismaili

Centre, Toronto, the Aga Khan Museum or the Aga Khan Park, that

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

taxation under

section 2, and a cancellation of taxes under

section 3 does not

apply to that portion.

Chargeback

Section 318 (taxes

collected on behalf of other bodies) of the City of

Toronto Act, 2006 ap plies, with necessary modifications,

to taxes for school purposes cancelled by

section 3.

Commencement

6. This

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

Short

title

7. The

short title of this Act is the Ismaili Centre, Toronto,

Aga Khan Museum and Aga Khan Park Act (Tax Relief), 2016 .

[41] Bill 43 Original (PDF)

Bill PR43 2016

Act respecting the Ismaili Centre, Toronto, the Aga Khan Museum and the Aga

Khan Park

Preamble

Aga

Khan Foundation Canada/Fondation Aga Khan Canada has applied for special

legislation to exempt certain land from taxation for municipal and school

purposes, other than local improvement rates, beginning on January 1, 2016,

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 on the land from September 1, 2014 to

December 31, 2015.

The

applicant represents that it was incorporated under the Canada

Corporations Act by letters patent dated July 3, 1980 and is a

registered charity within the meaning of the Income Tax

Act (Canada) and that The Aga Khan Museum-Le Musée Aga Khan was

incorporated under the Canada Not-for-profit Corporations

Act by articles of incorporation dated June 8, 2012 and is a registered

charity within the meaning of the Income Tax Act (Canada).

The

applicant further represents that the Ismaili Centre, Toronto, the Aga Khan

Museum and the Aga Khan Park, all owned by the applicant, are located on the land

at 49 and 77 Wynford Drive in the City of Toronto.

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,

"Foundation"

means Aga Khan Foundation Canada/Fondation Aga Khan Canada;

"Museum" means The Aga Khan Museum-Le Musée Aga Khan;

"specified property" means the land, as defined

in the Assessment Act , municipally known

as 49 and 77 Wynford Drive in the City of Toront o, mo re

specifically described as follows:

Firstly:

PART OF BLOCK B ON PLAN 66M864 DESIGNATED AS PARTS 3 AND

4 ON PLAN 66R−23447; SUBJECT TO AN EASEMENT OVER

PART 4 ON PLAN 66R23447,

AS IN A197146; TOGETHER WITH AN EASEMENT OVER PART OF BLOCK B ON PLAN 66M864,

DESIGNATED AS PARTS 1 & 2 ON PLAN 66R23447 UNTIL SUCH TIME AS THE SAID

PARTS 1 & 2 ON PLAN 66R23447 HAVE BEEN DEDICATED FOR PUBLIC HIGHWAY

PURPOSES AS IN AT2491893; CITY OF TORONTO;

And secondly:

PART OF BLOCK B ON PLAN 66M864, DESIGNATED AS PARTS 7, 8

AND 10 ON PLAN 66R23447; SUBJECT TO AN EASEMENT OVER PARTS 8 & 10 ON PLAN

66R23447, AS IN A139412; TOGETHER WITH AN EASEMENT OVER PART OF BLOCK B ON PLAN

66M864, DESIGNATED AS PARTS 5, 6 & 9 ON PLAN 66R23447 UNTIL SUCH TIME AS

THE SAID PARTS 5, 6 & 9 ON PLAN 66R23447 HAVE BEEN DEDICATED FOR PUBLIC

HIGHWAY PURPOSES AS IN AT2491893, CITY OF TORONTO.

Tax

exemption

2. The specified

property is exempt from taxation for municipal and school purposes, other than

local improvement rates, beginning January 1, 2016, if,

(

a) the

Foundation or another

non-profit corporation is the registered owner of the specified

property;

(

b) the specified property is occupied and used solely by the

Foundation ,

the Museum or another non-profit corporation for the purpose

of operating the Ismaili Centre, Toronto, the Aga Khan Museum and the Aga Khan

Park; and

(

c) the

registered owner of the specified property is a registered charity within the

meaning of the Income Tax Act (Canada).

Tax

cancellation

3. The taxes on the

specified property that were payable for municipal and school purposes, other than

local improvement rates, including interest and penalties, for the following

periods are hereby cancelled:

1. September

1, 2014 to December 31, 2015.

2. Any

part of a year,

i. to

which the exemption applies, and

ii. for

which taxes have been levied.

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 the Foundation , the Museum or

another non-profit corporation for purposes other than operating the Ismaili

Centre, Toronto, the Aga Khan Museum or the Aga Khan Park, that

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

taxation under

section 2, and a cancellation of taxes under

section 3 does not

apply to that portion.

Chargeback

Section 318 (taxes

collected on behalf of other bodies) of the City of

Toronto Act, 2006 ap plies, with necessary modifications,

to taxes for school purposes cancelled by

section 3.

Commencement

6. This

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

Short

title

7. The

short title of this Act is the Ismaili Centre, Toronto,

Aga Khan Museum and Aga Khan Park Act (Tax Relief), 2016 .

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Date Bill stage Activity Committee

June 9, 2016

Royal Assent

Royal Assent received

June 8, 2016

Third Reading

Carried

June 8, 2016

Ordered for Third Reading pursuant to the Order of the House

June 8, 2016

Second Reading

Carried

June 8, 2016

Motion to arrange proceedings

May 4, 2016

Ordered for Second Reading

May 4, 2016

Reported without amendment

May 4, 2016

Consideration of a Bill

Standing Committee on Regulations and Private Bills

April 12, 2016

Ordered referred to Standing Committee

Standing Committee on Regulations and Private Bills

April 12, 2016

First Reading

Carried

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Document details

Collection	Ontario — Bills
Citation	Bill PR43, 41-1
Type	bill
Volume / chapter	p41 s1 bill pr43 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	661178b145d1f6c3255eee204f4cb26bc8ab12c0

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