An Act respecting YMCA of Hamilton/Burlington/Brantford — Private Bill PR28 (40th Parliament, 2nd Session)

Bill PR28, 40-2

Ontario — Bills

2ND SESSION, 40TH LEGISLATURE, ONTARIO 63 ELIZABETH II, 2014 Bill Pr28

An Act respecting YMCA of Hamilton/Burlington/Brantford Mr. B. Delaney Private Bill 1st Reading March 5, 2014 2nd Reading 3rd Reading Royal Assent (Reprinted as amended by the Standing Committee on Regulations and Private Bills and as reported to the Legislative Assembly April 9, 2014) (The provisions in this bill will be renumbered after 3rd Reading) Printed by the Legislative Assembly of Ontario

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.

Bill Pr28 2014

An Act respecting YMCA of Hamilton/Burlington/Brantford

Preamble The board of directors of YMCA of Hami l- ton/Burlington/Brantford and the Board of Governors of Wilfrid Laurier University have applied for special legi s- lation to permit YMCA of Hamilton/Burlington/Brantford to acquire and hold real property in the cities of Hamilton, Burlington and Brantford , to exempt from taxation for municipal and school purposes , other than local i m- provement rates, any land in the City of Brantford that is owned by YMCA of Hamilton/Burlington/Brantford or by Wilfrid Laurier University, or by both of them, and whose occupation and use meet specified conditions and to ca n- cel the taxes for municipal and school purposes, other than local improvement rates, that w ere payable on the land for the years 2010 to 2013.

Preamble The board of d irectors of YMCA of Hami lton/Burling- ton/Brantford has applied for special legislation to permit YMCA of Hamilton/Burl ington/Brantford to acquire and hold real property in the citie s of Hamilton, Burlington and Brantford, to exempt from taxation for municipal and school purposes, other than lo cal improvement rates, any land in the City of Bra ntford that is owned by YMCA of Hamilton/Burlington/Brantford or by Wilfrid Laurier University, or by both of them, an d whose occupation and use meet specified conditions and to ca ncel the taxes for municipal and school purposes, other than local i m- provement rates, that were payable on the land for the years 2010 to 2013.

The Board of Governors of Wilfrid Laurier University has consented to the application. The applicants represent as follows: 1. That The Hamilton Young Men’s Christian Ass o- ciation was incorporated as a corporation without share capital on February 27, 1886 under

An Act respecting Benevolent, Provident and other Soci e- ties, being

chapter 167 of the Revised Statutes of Ontario, 1877. 2. That

An Act respecting the Hamilton Young Men’s Christian Association , being

chapter 145 of the Statutes of Ontario, 1911, confirmed the incorpor a- tion of The Hamilton Young Men’s Christian A s- sociation, authorized the Association to acquire and hold real estate in the City of Hamilton and e x- empted from taxation, except for school purposes and local improvements, its buildings and lands in the City of Ha milton, except for any portion of them used for commercial purposes, so long as they were occupied and used for the purposes of the Association. 3. That The Hamilton Y.M.C.A.

Act, 1940 authorized the Association to acquire and hold real or personal property outside the City of Hamilton, revoked the tax exemption referred to in paragraph 2 and d e- clared that any prior rates and taxes levied by the City of Hamilton on the Association’s buildings, land, equipment and undertakings were legal, valid and binding and fixed the assessment of its buil d- ings, lands, equipment and undertakings in the City of Hamilton for purposes of business tax and for all other rates and taxation, including school rates. 4.

That The Hamilton Young Men’s Christian Ass o- ciation changed its name to The Hami l- ton/Burlington Young Men’s Christian Association by letters patent of continuance dated January 23 , 1980 and to YMCA of Hamilton/Burlington/ Brantford by supplementary letters patent dated November 5, 2009. 5. That The Brantford Young Men’s Christian Ass o- ciation was incorporated as a corporation without share capital on March 30, 1874 under

An Act r e- specting Benevolent, Provident and other Societies , being

chapter 34 of the Statutes of Ontario, 1874. 6. That

An Act to incorporate The Brantford Young Men’s Christian Association , being

chapter 130 of the Statutes of Ontario, 1903, confirmed the inco r- poration of The Brantford Young Men’s Christian Association, authorized the Association to acquire and hold real estate in the City of Brant ford and exempted from taxation, except for local improv e- ments, its buildings and lands in the City of Bran t- ford, so long as they were occupied and used for the purposes of the Association. 7. That The Brantford Y.M.C.A.

Act, 1934 permitted The Brantford Young Men’s Christian Association to acquire and hold real estate in Ontario outside the City of Brantford, but specified that any real e s- tate acquired by The Brantford Young Men’s Christian Association outside of the City of Bran t- ford was not exempt from taxation. 8. That YMCA of Hamilton/Burlington/Brantford, under its former name, The Hamilton/Burlington Young Men’s Christian Association, assumed all of the assets and liabilities of The Brantford Young Men’s Christian Association on January 1, 2009.

2 YMCA OF HAMILTON/BURLINGTON/BRANTFORD ACT (TAX RELIEF), 2014 9. That YMCA of Hamilton/Burlington/Brantford is a registered charitable organization within the mea n- ing of the Income Tax Act (Canada). It is appropriate to grant the application. Therefore, Her Majesty, by and with the advice and co n- sent of the Legislative Assembly of the Province of O n- tario, enacts as follows: Power to acquire real property 1. YMCA of Hamilton/Burlington/Brantford may a c- quire and hold real property in the cities of Hamilton, Burlington and Brantford and may dispose of or otherwise deal with that property. Municipal tax exemption by-law 2.

(1) The council of the City of Brantford may pass by-laws exempting land, as defined in the Assessment Act, from taxation for municipal purposes, other than local improvement rates, beginning January 1, 2014, if, (

a) the land is owned by YMCA of Hami l- ton/Burlington/Brantford or by Wilfrid Laurier University, or by both of them, wh ether jointly or in common; (

b) the land is occupied and used either, (

i) solely by YMCA of Hami lton/Burlington/ Brantford, or (ii) jointly by YMCA of Hami lton/Burlington/ Brantford and one or more other non -profit entities that would be exempt from taxation for municipal purposes, other than local i m- provement rates, if they owned and occupied the land solely; and (

c) YMCA of Hamilton/Burlington/Brantford is a re g- istered charity within the meaning of the Income Tax Act (Canada). Non-exempt portion of land

(2) For greater certainty , if any portion of the land is occupied and used by an entity that would not be exempt from taxation for municipal purposes, other than local improvement rates, if that entity owned and occupied the land solely, that portion of the land so occupied and used is not exempt from taxation under a by -law passed under subsection (1). Municipal tax cancellation by-law 3. If the council of the City of Brantford passes a by - law under

section 2, it may pass by -laws cancelling the taxes for municipal purposes, other than local improv e- ment rates, including interest and penalties, on the same land, or any portion of it, (

a) for the years 2010, 2011, 2012 and 2013; and (

b) for any year or part of a year, (

i) to which the exemption applies, and (ii) for which taxes have been levied. School taxes Tax exemption 4.

(1) If the council of the City of Brantford passes a by-law under

section 2, the same land is also exempt from taxation for school purposes for the period for which it is exempt from tax ation for municipal purposes, other than local improvement rates, under the by-law. Tax cancellation

(2) If the council of the City of Brantford passes a by - law under

section 3, the taxes for school purposes on the same land, including interest and penalties, are also ca n- celled for the year s or part of a year for which the taxes for municipal purposes, other than local improvement rates, are cancelled. Chargeback

(3) Section 353 (taxes collected on behalf of other bo d- ies) of the Municipal Act, 2001 applies to taxes cancelled by subsection (2). Repeals 5. The following are repealed: 1. Subsection 1 (1) of

An Act respecting the Hami l- ton Young Men’s Christian Association , being

chapter 145 of the Statutes of Ontario, 1911.

Section 1 of

An Act respecting the Hamilton Young Men’s Christian Association , being cha p- ter 145 of the Statutes of Ontario, 1911, as it read before it was amended by

section 1 of The Hamilton Y.M.C.A. Act, 1940. 2.

An Act to incorporate The Brantford Young Men’s Christian Association , being

chapter 130 of the Statutes of Ontario, 1903. 3. The Brantford Y.M.C.A. Act, 1934. 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 YMCA of Hami l- ton/Burlington/Brantford Act (Tax Relief), 2014.

Document details

Collection	Ontario — Bills
Citation	Bill PR28, 40-2
Type	bill
Volume / chapter	p40 s2 bill pr28 bill text 40 2 en pr028rep.pdf
Language	en
Format	json
Source	PROVINCIAL
Identifier	8dcb8791c7453dcb5231aeeef825b1905cca8213

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