Small Business and Charities Protection Act, 1998 Eves, Hon. Ernie Minister of Finance — Bill 16 (36th Parliament, 2nd Session)

Bill 16, 36-2

Ontario — Bills

role="main" class="main-container container js-quickedit-main-content" id="main-content">

Bill 16, Small Business and Charities Protection Act, 1998

Eves, Hon. Ernie Minister of Finance

Please select

View bill

Status

As Amended by Standing Committee

[36] Bill 16 As Amended by Standing Committee (PDF)

B016_E

Bill 16 1998

An Act to give Tax Relief to Small Businesses, Charities and Others and to

make other amendments respecting the Financing of Local Government and

Schools

CONTENTS

Part

Section

Partie

Articles

III

Assessment Act Amendments

Municipal Act Amendments

Complementary Amendments

City of Burlington Act, 1992

City of Toronto Act, 1997

(No. 2)

Conservation Authorities Act

Education Act

Fair Municipal Finance Act, 1997 (No. 2)

Municipal Tax Assistance Act

Municipal Tax Sales Act

Power Corporation Act

Provincial Land Tax Act

Transition, Commencement and

Short Title

Transition

Commencement

Short title

1-10

11-30

III

Modification de la

Loi sur l'évaluation foncière

Modification de la

Loi sur les municipalités

Modifications complémentaires

Loi intitulée City of Burlington Act, 1992

Loi de 1997 sur la cité de Toronto (n o 2)

Loi sur les offices de protection de la nature

Loi sur l'éducation

Loi de 1997 sur le financement équitable des municipalités

(n o 2)

Loi sur les subventions tenant lieu d'impôt aux

municipalités

Loi sur les ventes pour impôts municipaux

Loi sur la Société de l'électricité

Loi sur l'impôt foncier provincial

Disposition transitoire, entrée en vigueur et

titre

abrégé

Disposition transitoire

Entrée en vigueur

Titre abrégé

1-10

11-30

______________

______________

Her Majesty, by and with the advice and consent of the Legislative

Assembly of the Province of Ontario, enacts as follows:

PART I

ASSESSMENT ACT AMENDMENTS

Section 2 of the Assessment Act , as amended by the

Statutes of Ontario, 1997,

chapter 5,

section 2, 1997,

chapter 29,

section 2,

and 1997,

chapter 43,

Schedule G,

section 18, is further amended by adding

the following subsections:

Restriction on timing of option

(3.2) If a regulation prescribing classes of real property requires, for

land in a municipality to be in a class, that the municipality opt to have

the class apply, the municipality may not opt to have the class apply with

respect to a taxation year after,

(

a) for 1998, the day that is 30 days after the assessment roll is

returned or such later deadline as the Minister may order for the

municipality either before or after the earlier deadline has passed; or

(

b) for a taxation year after 1998, October 31 of the previous year or

such later deadline as the Minister may prescribe either before or after the

October 31 deadline has passed.

Orders extending deadline

(3.3) The following apply with respect to an order referred to in clause

(3.2) (a):

1. The order may be made only upon the request of the municipality to

which the order relates.

2. The order may not provide for a deadline that is later than the day

that is 60 days after the assessment roll is returned.

3. The Regulations Act does not apply with respect to the

order.

2. (1) Subsection 8 (1) of the Act, as enacted by the Statutes of

Ontario, 1997,

chapter 29,

section 5, is amended by striking out "under the

Municipal Act" in the second line.

(2) Paragraphs 2 and 3 of subsection 8 (1) of the Act, as enacted

by the Statutes of Ontario, 1997,

chapter 29,

section 5, are repealed and the

following substituted:

2. A subclass for vacant land for each of the following classes of real

property,

i. the commercial property class and such other classes of real property

prescribed by the Minister for the purposes of this subparagraph,

ii. the industrial property class and such other classes of real property

prescribed by the Minister for the purposes of this subparagraph.

3. A subclass for vacant units and excess land for each of the following

classes of real property,

i. the commercial property class and such other classes of real property

prescribed by the Minister for the purposes of this subparagraph,

ii. the industrial property class and such other classes of real property

prescribed by the Minister for the purposes of this subparagraph.

Section 19.4 of the Act, as enacted by the Statutes of Ontario,

1997,

chapter 29,

section 10, is repealed.

Section 23 of the Act is amended by adding the following

subsections:

Update of old fixed assessment

(9) A fixed assessment is changed each year after the year with respect to

which it first applies in accordance with the following:

Where, "

Previous year's taxes" means the taxes levied for municipal and school

purposes in the previous year on the land to which the fixed assessment

relates;

Current year's tax rate" means the total tax rate, for municipal and

school purposes for the current year, for property in the residential/farm

property class in the local municipality;

Tax change (class)" means an amount determined in accordance with the

following:

1. Determine the total taxes levied for municipal and school purposes in

the previous year on the property described in paragraph 4.

2. Determine the total taxes levied for municipal and school purposes in

the current year on the property described in paragraph 4.

3. The Tax change (class) is the amount determined under paragraph 2

divided by the amount determined under paragraph 1.

4. The property referred to in paragraphs 1 and 2 is the property in the

local municipality that, for both the previous year and the current year, is

in the residential/farm property class. For 1998, the property referred to in

paragraphs 1 and 2 is the property in the local municipality that, for 1998,

is in the residential/farm property class.

Application of subsection (9)

(10) For greater certainty,

(a) subsection (9) applies with respect to an agreement entered into

before or after subsection (9) came into force; and

(b) subsection (9) applies with respect to 1998 and subsequent years but

not with respect to years before 1998.

5.Subsection 27 (3) of the Act, as re-enacted by the Statutes of

Ontario, 1997,

chapter 29,

section 11, is repealed and the following

substituted:

Annual payment to municipalities

(3) Every commission shall pay in each year, to any municipality in which

lands or buildings owned by the commission are situated, an amount equal to

the taxes for municipal and school purposes that would be payable if the land

and buildings were taxable and classified in the commercial property

class.

6.Section 31 of the Act, as amended by the Statutes of Ontario,

1997,

chapter 5,

section 20, 1997,

chapter 29,

section 16 and 1997,

chapter

43,

Schedule G,

section 18, is further amended by adding the following

subsection:

Application to certain changes

(7) Subsection (1) applies with respect to a change described in

subsection 34 (1) in respect of which the assessor could have, but did not,

make an assessment under that subsection.

7.Section 33 of the Act, as amended by the Statutes of Ontario,

1997,

chapter 5,

section 21 and 1997,

chapter 29,

section 17, is further

amended by adding the following subsection:

Changes to next assessment roll

(5) If an assessor makes an assessment or classification under this

section, the appropriate changes shall be made on the assessment roll for the

next year, even if the day as of which land is valued for the next year is

the same as for the current year.

8.(1) Subsection 34 (1) of the Act, as amended by the Statutes of

Ontario, 1997,

chapter 5,

section 22 and 1997,

chapter 29,

section 18, is

further amended by striking out "shall" in the first line of the portion

following clause (

d) and substituting "may".

(2) Subsection 34 (2) of the Act, as enacted by the Statutes of

Ontario, 1997,

chapter 5,

section 22, is repealed and the following

substituted:

Supplementary classification

(2) If, during the taxation year or the preceding November or December, a

change event, within the meaning of subsection (2.2), occurs that would

change the class of real property that a parcel of land or a part of such a

parcel is in, the assessor may change the classification accordingly,

including any subclass, and the clerk of the municipality, upon notification

of that change, shall enter it on the collector's roll and the tax levied for

the taxation year shall be determined in accordance with the new

classification.

Limitations

(2.1) The following apply with respect to subsection (2):

1. Subsection (2) does not affect the tax levied for the taxation year in

respect of a part of the taxation year preceding the change event.

2. Subsection (2) applies with respect to a change event during the

taxation year only if, as a result of the change event, the class of real

property the parcel is in changes to a class with a higher tax ratio for the

taxation year.

3. Paragraphs 1 and 2 do not apply with respect to a change event

described in clause (

c) of the definition of "change event" in subsection

(2.2). "

change event"

(2.2) For the purposes of subsections (2) and (2.1), "

change event" includes,

(

a) a change in the use of all or part of the parcel of land;

(

b) an act or omission that results in all or part of the parcel of land

ceasing to be in a class of real property; and

(

c) the opting, by a council of a municipality, to have a class of real

property apply or cease to apply within the municipality.

(3) Section 34 of the Act, as amended by the Statutes of Ontario,

1997,

chapter 5,

section 22 and 1997,

chapter 29,

section 18, is further

amended by adding the following subsection:

Changes to next assessment roll

(4) If an assessor makes an assessment or classification under this

section, or could have done so but did not, the appropriate changes shall be

made on the assessment roll for the next year, even if the day as of which

land is valued for the next year is the same as for the current year.

9.Section 35 of the Act, as amended by the Statutes of Ontario,

1997,

chapter 29,

section 19 and 1997,

chapter 31,

section 143, is further

amended by adding the following subsection:

Tenant's notice, clarification

(4) For greater certainty, a notice given to a tenant under subsection

(2) is not a notice of assessment and the tenant may not make a request for

reconsideration under

section 39.1.

10.Subsection 40 (17) of the Act, as enacted by the Statutes of

Ontario, 1997,

chapter 5,

section 26, is repealed and the following

substituted:

1998 taxation year, last day for complaining

(17) Despite subsections (2.1) and (2.2), the last day for complaining

with respect to the 1998 taxation year is the last day of the second month

after the month in which the assessment roll for the 1998 taxation year is

returned.

PART II

MUNICIPAL ACT AMENDMENTS

11.(1) Subsection 159 (1) of the Municipal Act , as

re-enacted by the Statutes of Ontario, 1997,

chapter 29,

section 28, is

repealed and the following substituted:

Returns by telegraph and telephone companies

(1) Every telegraph and telephone company doing business in Ontario shall,

on or before March 1 in each year, transmit to the Minister of Finance at a

location specified by the Minister, a statement in writing of the amount of

the gross receipts of the company from the business it carries on in all

local municipalities for the next preceding year ending on December 31.

(2) Subsection 159 (5) of the Act, as re-enacted by the Statutes

of Ontario, 1997,

chapter 29,

section 28, is repealed and the following

substituted:

When tax due

(5) The tax levied under this

section shall be for the calendar year and

shall be payable in four equal instalments due on March 31, June 30,

September 30 and December 31 in the year in which the tax is imposed.

Tax bill

(5.1) Within 15 days after the transmission of a statement by a company

under subsection (1), the Minister of Finance shall mail a notice

Document details

Collection	Ontario — Bills
Citation	Bill 16, 36-2
Type	bill
Volume / chapter	p36 s2 bill 16 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	da3db32b7d767d8be531be918118fb1f0b56a8c9

Source file is stored in the law ingest library (html).