Budget Measures and Interim Appropriation Act, 2008 Duncan, Hon. Dwight Minister of Finance — Bill 44 (39th Parliament, 1st Session)

Bill 44, 39-1

Ontario — Bills

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Bill 44, Budget Measures and Interim Appropriation Act, 2008

Duncan, Hon. Dwight Minister of Finance

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[39] Bill 44 Royal Assent (PDF)

Bill 44 2008

An Act respecting

Budget measures, interim appropriations and other matters

Note:

This Act amends or repeals more than one Act. For the legislative history of

these Acts, see the Table of Consolidated Public Statutes – Detailed

Legislative History on www.e-Laws.gov.on.ca.

CONTENTS

Schedule A

Schedule B

Schedule C

Schedule D

Schedule E

Schedule F

Schedule G

Schedule H

Schedule I

Schedule J

Schedule K

Schedule L

Schedule M

Schedule N

Schedule O

Schedule P

Schedule Q

Schedule R

Schedule S

Schedule T

Contents of this Act

Commencement

Short title

Assessment Act and

Consequential Amendments

Capital Investment Plan

Act, 1993

City of Toronto Act,

Community Small

Business Investment Funds Act

Corporations Tax Act

Education Act

Electricity Act, 1998

Financial

Administration Act

Income Tax Act

Interim Appropriation

Act, 2008

Land Transfer Tax Act

Liquor Control Act

Ministry of Revenue Act

Ministry of Treasury

and Economics Act

Municipal Act, 2001

Ontario Loan Act, 2008

Ontario Lottery and

Gaming Corporation Act, 1999

Retail Sales Tax Act

Taxation Act, 2007

Tobacco Tax Act

___________

Her

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

Province of Ontario, enacts as follows:

Contents of this Act

1. This Act consists of this section,

sections 2 and 3 and the Schedules to this Act.

Commencement

(1) Subject to subsections

(2) and (3), this Act comes into force on the day it receives Royal Assent.

Same

(2) The Schedules to this Act come into

force as provided in each Schedule.

Same

(3) If a

Schedule to this Act provides

that any provisions are to come into force on a day to be named by proclamation

of the Lieutenant Governor, a proclamation may apply to one or more of those

provisions, and proclamations may be issued at different times with respect to

any of those provisions.

Short title

3. The

short title of this Act is the Budget

Measures and Interim Appropriation Act, 2008.

Schedule A

Assessment Act and consequential amendments

(1) The definition of

"classification" in

section 1 of the Assessment Act is repealed and the

following substituted:

"classification" means a

determination of the class or subclass of real property that land is in,

including a class of property prescribed under clause 257.12 (1) (

a) of the Education

Act, and "classified" has a corresponding meaning; ("classification", "classé")

(2) Section 1 of the Act is amended by

adding the following definition:

"general reassessment" means the

updating of assessments as a result of the application of a new valuation day

under subsection 19.2 (1); ("réévaluation générale")

(3) Section 1 of the Act is amended by

adding the following subsection:

Interpretation, appeal

(2) In this Act and in any other Act, and in the

regulations made under this Act and under any other Act, a reference to an

appeal under

section 40 includes a complaint in respect of a taxation year

before 2009 made under

section 40 as it read before the day

section 11 of

Schedule A to the Budget Measures and Interim Appropriation Act, 2008 came into

force.

2. (1) Subsection 2 (3.2) of the

Act is repealed and the following substituted:

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 or cease to apply with respect to a taxation year after 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.

(2) Subsection 2 (3.3) of the Act is

repealed.

(3) Subsection 2 (3.3.1) of the Act is

amended by striking out "clause (3.2) (e)" and substituting "subsection (3.2)".

3. Paragraph 18 of subsection 3 (1) of the

Act is amended by striking out "for sale to the general public".

(1) The definition of "general

reassessment" in subsection 19.1 (1) of the Act is repealed.

(2) Clause 19.1 (4) (

b) of the Act is

repealed and the following substituted:

(

b) adjustments resulting from a request for

reconsideration, an appeal or an application under

section 39.1, 40 or 46;

5. Clause 31 (5) (

a) of the Act is repealed

and the following substituted:

(

a) the

last day for making a request for reconsideration or appealing to the

Assessment Review Board, as the case may be;

6. Subsection 32 (1) of the Act is repealed

and the following substituted:

Correction of errors, etc., in assessment roll

(1) Despite the delivery of any notice provided for by

section 31, the assessment corporation at any time before the time fixed for

the return of the assessment roll may correct any defect, error, omission or misstatement

in any assessment and alter the roll accordingly.

Same, factual error only

(1.1) Despite the delivery of any notice provided for by

section 31, for 2009 and subsequent taxation years, the assessment corporation

may, at any time during the taxation year, correct any error in the assessment

or classification of a property that has resulted from incorrect factual

information about the property, and not from a change in opinion as to current

value, and the following rules apply:

1. If

the land is located in a municipality, the clerk of the municipality shall

alter the tax roll upon receiving notice of the correction, and the

municipality shall,

i. refund

or credit to the owner the amount of any overpayment of taxes and any interest

paid by the owner on the amount of the overpayment, or

ii. levy

and collect from the owner any additional taxes that have become payable as a result

of the correction.

2. If

the land is located in non-municipal territory, the Minister shall alter the

tax roll upon receiving notice of the correction, and shall,

i. refund

or credit to the owner the amount of any overpayment of taxes and any interest

paid by the owner on the amount of the overpayment, or

ii. levy

and collect from the owner any additional taxes that have become payable as a result

of the correction.

7. Subsections 35 (2.1) and (5) of the Act

are repealed.

8. Paragraph 3 of subsection 36 (4) of the

Act is repealed and the following substituted:

3. The

notice must state the date on which the roll will be returned and the last date

for making a request for reconsideration or appealing to the Assessment Review

Board.

9. Subsection 37 (6) of the Act is repealed

and the following substituted:

Adjustment of taxes as result of appeal

(6) No assessment shall be increased, reduced or otherwise

altered until all complaints, reconsiderations, appeals or proceedings

concerning the assessment have been finally determined and disposed of and,

where the result of the final determination and disposition of the complaints,

reconsiderations, appeals or proceedings increases, reduces or otherwise alters

the assessment, the taxes levied and payable with respect to the assessment

shall be adjusted accordingly and any overpayment resulting from the adjustment

shall be refunded by the municipality or the Minister, as the case may be.

Section 39.1 of

the Act is repealed and the following substituted:

Reconsideration of assessment

39.1

(1) For

2009 and subsequent taxation years, the owner of a property or a person who has

received or would be entitled to receive a notice of assessment under this Act

may request the assessment corporation to reconsider any matter relating to the

assessment or classification of the property, including any matter that could

form the basis of an appeal under subsection 40 (1), no later than March 31 of

the taxation year in respect of which the request is made.

Exception, if time for returning roll is extended

(2) Despite subsection (1), if the assessment corporation

extends the time for returning the assessment roll for a taxation year, the

last day for making a request for reconsideration in respect of a taxation year

after 2008 is 90 days after the return of the assessment roll or March 31 of

the taxation year, whichever is later.

Omitted or supplementary assessment

(3) Despite subsections (1) and (2), a person who has

received a notice of assessment under subsection 35 (1) may request the

assessment corporation to reconsider the assessment within 90 days of the

mailing date of the notice of assessment.

Contents of the request

(4) The request must set out the basis for the person's

request and all relevant facts.

Reconsideration by assessment corporation

(5) The assessment corporation shall consider the request

and, for this purpose, may request further information from the person.

Disclosure

(6) The Minister may make regulations governing the

disclosure of information by the assessment corporation and a person making a

request under this section.

Notice of reconsideration

(7) For 2009 and subsequent taxation years, the assessment

corporation shall mail to the person making a request under subsection (1) the

results of its reconsideration by September 30 of the taxation year or, if the

assessment corporation and the person agree to an extension, by November 30 of

the taxation year.

Same, omitted or supplementary assessment

(8) For 2009 and subsequent taxation years, the assessment

corporation shall mail to the person making a request under subsection (3) the

results of its reconsideration within 180 days of the request being made.

Notice of settlement

(9) If the assessment corporation and the person making

the request agree to a settlement, the assessment corporation shall give notice

of the settlement to the clerk of the municipality in which the land is located

or to the Minister, if the land is located in non-municipal territory.

Alteration of tax roll

(10) Upon receiving notice of the settlement, the clerk or

the Minister, as the case may be, shall alter the tax roll accordingly and

taxes shall be levied in accordance with the amended assessment.

Objection to settlement

(11) The following rules apply if the municipality or the

Minister, as the case may be, objects to the settlement:

1. The

municipality or the Minister, as the case may be, may appeal to the Assessment

Review Board within 90 days after receiving notice of the settlement.

Section

40 applies, with necessary modifications, as though the assessment roll had

been changed to reflect the settlement and the municipality or the Minister

appealed the change.

Rights of way

(12) With respect to land referred to in subsection 3

(4) or (5), the only matter a person may request the assessment corporation to

reconsider under this

section is the number of acres or other measure showing

the extent of the land.

Deadlines, 2008 taxation year

(13) The following rules apply for the 2008 taxation year:

1. The

owner of a property or a person who has received or would be entitled to

receive a notice of assessment under this Act may request the assessment

corporation to reconsider any matter relating to the assessment or classification

of the property, including any matter that could form the basis of an appeal

under subsection 40 (1), no later than December 31, 2008.

2. Despite

paragraph 1, a person who has received a notice of assessment under subsection

35 (1) may request the assessment corporation to reconsider the assessment

within 90 days of the mailing date of the notice of assessment or by December

31, 2008, whichever is later.

Section 40 of the Act is repealed and the

following substituted:

Appeal to Assessment Review Board

40. (1)

Document details

Collection	Ontario — Bills
Citation	Bill 44, 39-1
Type	bill
Volume / chapter	p39 s1 bill 44 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	e0739caad887a5fe8f8adede1406af41f67f1065

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