An Act respecting the Boys and Girls Club of Niagara — Private Bill PR45 (41st Parliament, 1st Session)

Bill PR45, 41-1

Ontario — Bills

1ST SESSION, 41ST LEGISLATURE, ONTARIO ELIZABETH II, 2016 Bill Pr45 (Chapter Pr13 Statutes of Ontario, 2016)

An Act respecting the Boys and Girls Club of Niagara Mr. W. Gates 1st Reading May 10, 2016 2nd Reading June 8, 2016 3rd Reading June 8, 2016 Royal Assent June 9, 2016 Printed by the Legislative Assembly of Ontario Bill Pr45

An Act respecting the Boys and Girls Club of Niagara

Preamble The board of directors of the Boys and Girls Club of Niagara has applied for special legislation to exempt certain land from taxation for municipal and school purposes, other than local improvement rates, begi n- ning on January 1, 2016, while the land is used for a specified purpose, and to cancel the taxes for munici- pal and school purposes, other than local improv e- ments rates, that were payable during the period d e- scribed in the Act.

The applicant represents that the corporation was incorporated under the Corporations Act by letters patent dated September 28, 1960 under the name The Boys Club of Greater Niagara and that it changed its name by supplementary letters patent dated April 13, 1982 to Boys’ & Girls’ Club of Niagara and then to its current name by supplementary letters patent dat- ed January 6, 2012. The applicant further represents that the Boys and Girls C lub of Niagara has a freehold interest in the land and has operated a not-for-profit child and youth centre on the land since July 2, 2011.

The applicant also represents that it is a registered charity within the meaning of the Income Tax Act (Canada). 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 kn own as McLeod Road, PT TWP LOT RP 59R12912 PARTS AND in the City of Niagara Falls, identified by assessment roll number 27 25 110 002 07420 0000. Municipal taxes Tax exemption by-law 2.

(1) The council of the City of Niagara Falls may pass a by -law exempting the specified property from taxation for municipal purposes, other than lo- cal improvement rates, beginning January 1, 2016, if, (

a) the Boys and Girls Club of Niagara is the re g- istered owner of the specified property; (

b) the specified property is occupied and used either, (

i) solely by the Boys and Girls Club of N i- agara, or (ii) jointly by the Boys and Girls Club of Niagara and one or more other non -profit entities that would be exempt from tax a- tion for municipal purposes, other than local improvement rates, if they owned and occupied the specified property sole- ly; and (

c) the Boys and Girls Club of Niagara is a regi s- tered charity within the meaning of the Income Tax Act (Canada). Tax cancellation by-law

(2) If the council of the City of Niagara Falls pass- es a by -law under subsection (1), it may pass a by - law cancelling the taxes for municipal purposes, ot h- er than local improvement rates, including interest and penalties, on the specified property for the fo l- lowing periods provided that the conditions set out in clauses (1) (a), (

b) and (

c) are satisfied: 1. For all or part of the years 2011, 2012, 2013, 2014 and 2015. 2. For any year or part of a year, i. to which the exemption applies, and ii. for which taxes have been levied. Non-exempt portion of land

(3) For greater certainty, if any portion of the specified proper ty is occupied and used by an entity other than the Boys and Girls Club of Niagara, that portion of specified property so occupied and used is not exempt from tax ation under a by -law passed u n- der subsection (1) and a cancellation of taxes for m u- nicipal purposes under subsection ( 2) does not apply to that portion. School taxes Tax exemption 3.

(1) If the council of the City of Niagara Falls passes a by -law under subsection 2 (1), the specified property is also exempt from taxation for school pu r- poses for the period for which the specified property BOYS AND GIRLS CLUB OF NIAGARA ACT (TAX RELIEF), 2016 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 Niagara Falls pas s- es a by -law under subsection 2 ( 3), the taxes for school purposes on the specified property, including interest and penalties, are also cancelled for the per i- od for which the taxes for municipal purpos es, other than local improvement rates, are cancelled. Non-exempt portion of land

(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 ( 3), an exemption from taxation for school purposes or a cancellation of taxes for school purposes does not apply to that portion. Chargeback

(4) Section 353 (taxes collected on behalf of other bodies) of the Municipal Act, 2001 applies, with nec- essary modifications, to taxes cancelled by subsection (2). Commencement 4. This Act comes into force on the day it r e- ceives Royal Assent.

Short title 5. The

short title of this Act is the Boys and Girls Club of Niagara Act (Tax Relief), 2016.

Document details

Collection	Ontario — Bills
Citation	Bill PR45, 41-1
Type	bill
Volume / chapter	p41 s1 bill pr45 bill text 41 1 en pr045ra.pdf
Language	en
Format	json
Source	PROVINCIAL
Identifier	f6fc333254d5abca10c2766857439085a3fd99ef

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