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Bill PR20, Hot Docs Act (Tax Relief), 2020

Cho, Hon. Stan

Royal Assent received. Statutes of Ontario 2020,

chapter Pr1

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Status

Royal Assent

Original

Bill PR20 Royal Assent (PDF)

Bill PR20 2020

Act respecting Hot Docs

Preamble

The

board of directors of Hot Docs has applied for special legislation to exempt certain

land from taxation for municipal and school purposes, other than local

improvement rates, beginning January 1, 2020, while the land is occupied and

used by Hot Docs. The applicant represents that it was incorporated under the Corporations Act by letters patent dated October 11, 1996.

The applicant represents that it is a registered charity within the meaning of

the Income Tax Act (Canada) and that it owns a

freehold interest in the land.

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

this Act,

“specified

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

municipally known as 504 Bloor Street West in the City of Toronto, more

specifically described as:

Plan

608 Lot 5.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the City of Toronto may pass by-laws exempting the specified

property from taxation for municipal purposes, other than local improvement

rates, beginning January 1, 2020, if,

(

a) the

specified property is occupied and used solely by Hot Docs;

(

b) Hot

Docs is the registered owner of the specified property; and

(

c) Hot

Docs is a registered charity within the meaning of the Income

Tax Act (Canada).

Non-exempt

portion

(2) For

greater certainty, if any portion of the specified property is occupied and

used by an entity other than Hot Docs, that portion of the specified property

so occupied and used is not exempt from taxation under a by-law passed under

subsection (1).

Municipal

tax cancellation by-law

(1) If

the council of the City of Toronto passes a by-law under

section 2, it may pass

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

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

or any portion of it for any year or part of a year,

(

a) to

which the exemption applies; and

(

b) for

which taxes have been levied.

Non-exempt

portion

(2) For

greater certainty, if any portion of the specified property is not exempt from

taxation under a by-law passed under subsection 2 (1), as described in

subsection 2 (2), a cancellation of taxes for municipal purposes under this Act

does not apply to that portion.

School

taxes

Tax

exemption

(1) If

the council of the City of Toronto passes a by-law under

section 2, the

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

period for which the specified property is exempt from taxation for municipal

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

Tax

cancellation

(2) If

the council of the City of Toronto passes a by-law under

section 3, 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.

Non-exempt

portion

(3) For

greater certainty, if any portion of the specified property is not exempt from

taxation under a by-law passed under subsection 2 (1), as described in

subsection 2 (2), an exemption from taxation for school purposes or a

cancellation of taxes for school purposes does not apply to that portion.

Chargeback

(4) Section

318 (taxes collected on behalf of other bodies) of the City

of Toronto Act, 2006 applies, with necessary modifications, to taxes

cancelled by subsection (2).

specified property is sold

(1) A

by-law passed under

section 2 or 3 may state that it does not come into force

unless Hot Docs enters into an agreement with the City of Toronto providing

that, if Hot Docs sells, leases or otherwise disposes of the specified

property, the amount described in subsection (2) becomes payable to the City

unless, pursuant to the provision described in subsection 6 (1), the amount

described in subsection 6 (3) becomes payable instead.

Amount

of taxes

(2) For

the purposes of subsection (1), the amount is the amount of taxes that would

have been payable, if the by-law under

section 2 or 3 had not been passed, by

Hot Docs to the City of Toronto in respect of the specified property for the

shorter of the following two periods:

1. The

10 years preceding the date of the sale, lease or other disposition.

2. The

period that started on the date the by-law was passed and ended on the date of

the sale, lease or other disposition.

Charge

registered on title

(3) The

City of Toronto may register an agreement described in subsection (1) against

the title of the specified property in the appropriate land registry office and

any amounts payable under the agreement shall, until paid, be a lien or charge

on that land and may be added by the clerk of the City of Toronto to the

collector’s roll and collected in the same manner as real property taxes.

subsequent land is acquired

Collection

of taxes postponed

(1) An

agreement described in subsection 5 (1) may provide that, if Hot Docs sells,

leases or otherwise disposes of the specified property and, within two years of

the date of the sale, lease or other disposition, acquires other land in the

City of Toronto, and if the conditions set out in subsection (2) are met,

(

a) the

amount described in subsection 5 (2) is not payable to the City of Toronto upon

the sale, lease or other disposition of the specified property; and

(

b) the

amount described in subsection (3) is payable to the City of Toronto upon the sale,

lease or other disposition of the acquired land.

Conditions

(2) The

conditions referred to in subsection (1) are that,

(

a) the

acquired land is occupied and used solely by Hot Docs;

(

b) Hot

Docs is the registered owner of the acquired land; and

(

c) Hot

Docs is a registered charity within the meaning of the Income

Tax Act (Canada).

Amount

of taxes

(3) For

the purposes of subsection (1), the amount is the amount of taxes that would

have been payable, if the by-law under

section 2 or 3 had not been passed, by Hot

Docs to the City of Toronto in respect of the specified property or the

acquired land for the shorter of the following two periods:

1. The

10 years preceding the date of the sale, lease or other disposition of the

acquired land.

2. The

period that started on the date the by-law was passed and ended on the date of

the sale, lease or other disposition of the acquired land.

Transfer

of tax exemption and lien

(4) If

an agreement described in subsection 5 (1) has been entered into and Hot Docs sells,

leases or otherwise disposes of the specified property and, within two years of

the date of the sale, lease or other disposition, acquires other land in the

City of Toronto, and if the conditions set out in subsection (2) are met,

(

a) the

City of Toronto may by by-law transfer the tax exemption under

section 2 to the

acquired land;

(

b) the

City of Toronto may register the agreement against the title of the acquired

land in the appropriate land registry office and upon such registration any

lien or charge described in subsection 5 (3) on the specified property is

discharged; and

(

c) any

amounts payable under the agreement shall, until paid, be a lien or charge on

the acquired land and may be added by the clerk of the City of Toronto to the

collector’s roll and collected in the same manner as real property taxes.

Non-exempt

portion

(5) For

greater certainty, the transfer under clause (4) (

a) of a tax exemption to the

acquired land does not apply to any portion of land that is occupied and used

by an entity other than Hot Docs.

Sharing of payments

Any

amount described under subsection 5 (2) or 6 (3) that is payable to the City of

Toronto pursuant to an agreement entered into under subsection 5 (1) shall be

shared by the City of Toronto and the school boards that would have shared in

the revenue from the taxes on the specified property in the same proportion as

they would have shared in those revenues had the by-law under

section 2 or 3

not been passed.

Revocation

of by-law

If the

council of the City of Toronto revokes a by-law passed under

section 2 or 3 or

clause 6 (4) (a), the revocation does not affect the validity of any agreement

described in subsection 5 (1) between Hot Docs and the City of Toronto or

change any of its terms respecting the payment of amounts owing under the

agreement.

Commencement

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

Short

title

The

short title of this Act is the Hot Docs Act (Tax

Relief), 2019 .

Bill PR20 Original (PDF)

EXPLANATORY

NOTE

The

purpose of the Bill is set out in the

Preamble.

Bill PR20 2019

Act respecting Hot Docs

Preamble

The

board of directors of Hot Docs has applied for special legislation to exempt certain

land from taxation for municipal and school purposes, other than local

improvement rates, beginning January 1, 2020, while the land is occupied and

used by Hot Docs. The applicant represents that it was incorporated under the Corporations Act by letters patent dated October 11, 1996.

The applicant represents that it is a registered charity within the meaning of

the Income Tax Act (Canada) and that it owns a freehold

interest in the land.

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

this Act,

“specified

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

municipally known as 504 Bloor Street West in the City of Toronto, more

specifically described as:

Plan

608 Lot 5.

Municipal

taxes

Tax

exemption by-law

(1) The

council of the City of Toronto may pass by-laws exempting the specified

property from taxation for municipal purposes, other than local improvement

rates, beginning January 1, 2020, if,

(

a) the

specified property is occupied and used solely by Hot Docs;

(

b) Hot

Docs is the registered owner of the specified property; and

(

c) Hot

Docs is a registered charity within the meaning of the Income

Tax Act (Canada).

Non-exempt

portion

(2) For

greater certainty, if any portion of the specified property is occupied and

used by an entity other than Hot Docs, that portion of the specified property

so occupied and used is not exempt from taxation under a by-law passed under

subsection (1).

Municipal

tax cancellation by-law

(1) If

the council of the City of Toronto passes a by-law under

section 2, it may pass

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

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

or any portion of it for any year or part of a year,

(

a) to

which the exemption applies; and

(

b) for

which taxes have been levied.

Non-exempt

portion

(2) For

greater certainty, if any portion of the specified property is not exempt from

taxation under a by-law passed under subsection 2 (1), as described in

subsection 2 (2), a cancellation of taxes for municipal purposes under this Act

does not apply to that portion.

School

taxes

Tax

exemption

(1) If

the council of the City of Toronto passes a by-law under

section 2, the

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

period for which the specified property is exempt from taxation for municipal

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

Tax

cancellation

(2) If

the council of the City of Toronto passes a by-law under

section 3, 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.

Non-exempt

portion

(3) For

greater certainty, if any portion of the specified property is not exempt from

taxation under a by-law passed under subsection 2 (1), as described in

subsection 2 (2), an exemption from taxation for school purposes or a

cancellation of taxes for school purposes does not apply to that portion.

Chargeback

(4) Section

318 (taxes collected on behalf of other bodies) of the City

of Toronto Act, 2006 applies, with necessary modifications, to taxes

cancelled by subsection (2).

specified property is sold

(1) A

by-law passed under

section 2 or 3 may state that it does not come into force

unless Hot Docs enters into an agreement with the City of Toronto providing

that, if Hot Docs sells, leases or otherwise disposes of the specified

property, the amount described in subsection (2) becomes payable to the City

unless, pursuant to the provision described in subsection 6 (1), the amount

described in subsection 6 (3) becomes payable instead.

Amount

of taxes

(2) For

the purposes of subsection (1), the amount is the amount of taxes that would

have been payable, if the by-law under

section 2 or 3 had not been passed, by

Hot Docs to the City of Toronto in respect of the specified property for the

shorter of the following two periods:

1. The

10 years preceding the date of the sale, lease or other disposition.

2. The

period that started on the date the by-law was passed and ended on the date of

the sale, lease or other disposition.

Charge

registered on title

(3) The

City of Toronto may register an agreement described in subsection (1) against

the title of the specified property in the appropriate land registry office and

any amounts payable under the agreement shall, until paid, be a lien or charge

on that land and may be added by the clerk of the City of Toronto to the

collector’s roll and collected in the same manner as real property taxes.

subsequent land is acquired

Collection

of taxes postponed

(1) An

agreement described in subsection 5 (1) may provide that, if Hot Docs sells,

leases or otherwise disposes of the specified property and, within two years of

the date of the sale, lease or other disposition, acquires other land in the

City of Toronto, and if the conditions set out in subsection (2) are met,

(

a) the

amount described in subsection 5 (2) is not payable to the City of Toronto upon

the sale, lease or other disposition of the specified property; and

(

b) the

amount described in subsection (3) is payable to the City of Toronto upon the sale,

lease or other disposition of the acquired land.

Conditions

(2) The

conditions referred to in subsection (1) are that,

(

a) the

acquired land is occupied and used solely by Hot Docs;

(

b) Hot

Docs is the registered owner of the acquired land; and

(

c) Hot

Docs is a registered charity within the meaning of the Income

Tax Act (Canada).

Amount

of taxes

(3) For

the purposes of subsection (1), the amount is the amount of taxes that would

have been payable, if the by-law under

section 2 or 3 had not been passed, by Hot

Docs to the City of Toronto in respect of the specified property or the

acquired land for the shorter of the following two periods:

1. The

10 years preceding the date of the sale, lease or other disposition of the

acquired land.

2. The

period that started on the date the by-law was passed and ended on the date of

the sale, lease or other disposition of the acquired land.

Transfer

of tax exemption and lien

(4) If

an agreement described in subsection 5 (1) has been entered into and Hot Docs sells,

leases or otherwise disposes of the specified property and, within two years of

the date of the sale, lease or other disposition, acquires other land in the

City of Toronto, and if the conditions set out in subsection (2) are met,

(

a) the

City of Toronto may by by-law transfer the tax exemption under

section 2 to the

acquired land;

(

b) the

City of Toronto may register the agreement against the title of the acquired

land in the appropriate land registry office and upon such registration any

lien or charge described in subsection 5 (3) on the specified property is

discharged; and

(

c) any

amounts payable under the agreement shall, until paid, be a lien or charge on

the acquired land and may be added by the clerk of the City of Toronto to the

collector’s roll and collected in the same manner as real property taxes.

Non-exempt

portion

(5) For

greater certainty, the transfer under clause (4) (

a) of a tax exemption to the

acquired land does not apply to any portion of land that is occupied and used

by an entity other than Hot Docs.

Sharing of payments

Any

amount described under subsection 5 (2) or 6 (3) that is payable to the City of

Toronto pursuant to an agreement entered into under subsection 5 (1) shall be

shared by the City of Toronto and the school boards that would have shared in

the revenue from the taxes on the specified property in the same proportion as

they would have shared in those revenues had the by-law under

section 2 or 3

not been passed.

Revocation

of by-law

If the

council of the City of Toronto revokes a by-law passed under

section 2 or 3 or

clause 6 (4) (a), the revocation does not affect the validity of any agreement

described in subsection 5 (1) between Hot Docs and the City of Toronto or

change any of its terms respecting the payment of amounts owing under the

agreement.

Commencement

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

Short

title

The

short title of this Act is the Hot Docs Act (Tax

Relief), 2019 .

Date Bill stage Event Outcome Committee

December 9, 2020

Royal Assent

Royal Assent received

December 8, 2020

Third Reading

Vote

Carried

December 8, 2020

Third Reading

Question put

December 8, 2020

Second Reading

Ordered for Third Reading pursuant to the Order of the House

December 8, 2020

Second Reading

Vote

Carried

December 8, 2020

Second Reading

Question put

December 8, 2020

First Reading

Motion to arrange proceedings

November 25, 2020

First Reading

Ordered for Second Reading

November 25, 2020

First Reading

Reported without amendment

November 25, 2020

First Reading

Consideration of a Bill

Standing Committee on Regulations and Private Bills

December 5, 2019

First Reading

Ordered referred to Standing Committee

Standing Committee on Regulations and Private Bills

December 5, 2019

First Reading

Vote

Carried

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