Bible Baptist Temple (St. Thomas) Act (Tax Relief), 2014 Yurek, Jeff — Private Bill PR5 (41st Parliament, 1st Session)

Bill PR5, 41-1

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Bill PR5, Bible Baptist Temple (St. Thomas) Act (Tax Relief), 2014

Yurek, Jeff

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Status

Original

As Amended by Standing Committee

Royal Assent

[41] Bill 5 As Amended by Standing Committee (PDF)

Bill PR5 2014

Act respecting Bible Baptist Temple (St. Thomas)

Preamble

The

board of directors of the Bible Baptist Temple (St. Thomas) 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, 2014,

while the land is used for a specified purpose, and to cancel the taxes for

municipal and school purposes, other than local improvement rates, that were

payable on the land for the years 2008 to 2013. The applicant represents that the

corporation was incorporated under the Corporations Act

by letters patent dated September 25, 1979 under the name Bible Baptist Temple

(St. Thomas) and that it is a registered charity within the meaning of the Income Tax Act (Canada). The applicant also represents

that the corporation has a freehold interest in the land and has operated a

not-for-profit scripture distribution centre on the land since February 28,

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:

Definition

1. In

this Act,

"specified

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

municipally known as 320 Highbury Avenue in the City of St. Thomas and identified by assessment roll number 020-215-63500-0000 .

Municipal

tax exemption by-law

(1) The

council of the City of St. Thomas may pass by-laws exempting the specified property

from taxes for municipal purposes, other than local improvement rates,

beginning January 1, 2014, if,

(

a) the

specified property is occupied and used solely by Bible Baptist Temple (St.

Thomas);

(

b) Bible

Baptist Temple (St. Thomas) is the registered owner of the specified property;

and

(

c) Bible

Baptist Temple (St. Thomas) is a registered charity within the meaning of the Income Tax Act (Canada).

Municipal

tax cancellation by-law

(2) If

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

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

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

for the years 2008, 2009, 2010, 2011, 2012 and 2013.

Municipal tax cancellation

by -law

(2) If the council of the City of St.

Thomas passes a by-law under subsection (1), it may pass by-laws cancelling the

taxes for municipal purposes, other than local improvement rates, including

interest and penalties, on the specified property, for the periods specified in

subsection (2.1), provided that the conditions set out in clauses (1) (a), (

b) and (

c) are satisfied for those periods.

Periods

(2.1) For the purposes of subsection

(2), the periods are,

(

a) all or part of the years 2008, 2009, 2010, 2011, 2012 and

201 3; and

(

b) any year or part of a year,

(

i) to which the exemption applies

under subsection (1), 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 Bible

Baptist Temple (St. Thomas), 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) does

not apply to that portion.

School

tax exemption

(1) If

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

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

period for which the specified property is exempt from taxes for municipal purposes,

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

School

tax cancellation

(2) If the council of the City of St.

Thomas 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.

Chargeback

Section

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

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

section 2 or

Commencement

5. This

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

Short

title

6. The

short title of this Act is the Bible Baptist Temple (St.

Thomas) Act (Tax Relief), 2014 .

This

reprint of the Bill is marked to indicate the changes that were made in

Committee.

The

changes are indicated by underlines for new text and a strikethrough for deleted text.

______________

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

[41] Bill 5 Royal Assent (PDF)

Bill PR5 2014

Act respecting Bible Baptist Temple (St. Thomas)

Preamble

The board of directors of the Bible

Baptist Temple (St. Thomas) 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, 2014, while the land is used for a

specified purpose, and to cancel the taxes for municipal and school purposes,

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

2008 to 2013. The applicant represents that the corporation was incorporated

under the Corporations Act by letters patent dated

September 25, 1979 under the name Bible Baptist Temple (St. Thomas) and that it

is a registered charity within the meaning of the Income

Tax Act (Canada). The applicant also represents that the corporation has

a freehold interest in the land and has operated a not-for-profit scripture distribution

centre on the land since February 28, 2008.

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:

Definition

1. In this Act,

"specified property" means the land,

as defined in the Assessment Act , municipally known

as 320 Highbury Avenue in the City of St. Thomas and identified by assessment

roll number 020-215-63500-0000.

Municipal tax exemption by-law

(1) The

council of the City of St. Thomas may pass by-laws exempting the specified property

from taxes for municipal purposes, other than local improvement rates,

beginning January 1, 2014, if,

(

a) the specified property is

occupied and used solely by Bible Baptist Temple (St. Thomas);

(

b) Bible Baptist Temple (St.

Thomas) is the registered owner of the specified property; and

(

c) Bible Baptist Temple (St.

Thomas) is a registered charity within the meaning of the Income

Tax Act (Canada).

Municipal tax cancellation

by -law

(2) If

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

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

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

for the periods specified in subsection (3), provided that the conditions set

out in clauses (1) (a), (

b) and (

c) are satisfied for those periods.

Periods

(3) For

the purposes of subsection (2), the periods are,

(

a) all or part of the years 2008, 2009, 2010, 2011, 2012 and

201 3; and

(

b) any year or part of a year,

(

i) to

which the exemption applies under subsection (1), 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 Bible Baptist Temple (St. Thomas), 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) does not apply to that portion.

School tax exemption

(1) If

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

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

period for which the specified property is exempt from taxes for municipal purposes,

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

School tax cancellation

(2) If

the council of the City of St. Thomas 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.

Chargeback

Section 353

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

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

section

2 or 3.

Commencement

5. This Act comes into

force on the day it receives Royal Assent.

Short title

6. The

short title of

this Act is the Bible Baptist Temple (St. Thomas) Act (Tax

Relief), 2014 .

[41] Bill 5 Original (PDF)

Bill PR5 2014

Act respecting Bible Baptist Temple (St. Thomas)

Preamble

The

board of directors of the Bible Baptist Temple (St. Thomas) 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, 2014,

while the land is used for a specified purpose, and to cancel the taxes for

municipal and school purposes, other than local improvement rates, that were

payable on the land for the years 2008 to 2013. The applicant represents that the

corporation was incorporated under the Corporations Act

by letters patent dated September 25, 1979 under the name Bible Baptist Temple

(St. Thomas) and that it is a registered charity within the meaning of the Income Tax Act (Canada). The applicant also represents

that the corporation has a freehold interest in the land and has operated a

not-for-profit scripture distribution centre on the land since February 28,

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:

Definition

1. In

this Act,

"specified

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

municipally known as 320 Highbury Avenue in the City of St. Thomas.

Municipal

tax exemption by-law

(1) The

council of the City of St. Thomas may pass by-laws exempting the specified

property from taxes for municipal purposes, other than local improvement rates,

beginning January 1, 2014, if,

(

a) the

specified property is occupied and used solely by Bible Baptist Temple (St.

Thomas);

(

b) Bible

Baptist Temple (St. Thomas) is the registered owner of the specified property;

and

(

c) Bible

Baptist Temple (St. Thomas) is a registered charity within the meaning of the Income Tax Act (Canada).

Municipal

tax cancellation by-law

(2) If the council of the City of St.

Thomas passes a by-law under subsection (1), it may pass by-laws cancelling the

taxes for municipal purposes, other than local improvement rates, including

interest and penalties, on the specified property for the years 2008, 2009,

2010, 2011, 2012 and 2013.

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 Bible

Baptist Temple (St. Thomas), 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) does

not apply to that portion.

School

tax exemption

(1) If

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

the specified property is also

Document details

Collection	Ontario — Bills
Citation	Bill PR5, 41-1
Type	bill
Volume / chapter	p41 s1 bill pr5 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	8ad7ddb884e522ddb9ed1bd470610855b0552baa

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