PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Gross leases (business improvement area charges)
338 (1) This section applies with respect to a lease of all or part of a property if, (a) all the requirements in paragraphs 1 to 3 of subsection 337 (1) are satisfied; and (b) the tenant is not required under the lease to pay any part of the business improvement area charges on the property.  2006, c. 11, Sched. A, s. 338 (1). Requirement to pay an amount (2) The landlord may require the tenant to pay an amount, not exceeding the maximum amount under subsection (3), in respect of the business improvement area charges on the property for a year.  2006, c. 11, Sched. A, s. 338 (2). Maximum amount (3) The maximum amount the tenant may be required to pay shall be determined in accordance with the following:  where, “Business improvement area charges” means, (a) except as provided in clause (b), the business improvement area charges on the property for the year, (b) in the case of a landlord who is not the owner of the property but who has acquired an interest in the property under a lease, (i) the business improvement area charges for the year that the landlord is required to pay under the landlord’s lease, on the leased premises and any other part of the property in which the landlord acquired an interest under the landlord’s lease, or (ii) the amount the landlord, as the tenant of another person, is required to pay under this section for the year in respect of the leased premises and any other part of the property in which the landlord acquired an interest under the landlord’s lease; “1997 Assessment (tenant)” means the portion of the 1997 Assessment (landlord) apportioned to the leased premises in the assessment roll for 1997, as most recently revised; “1997 Assessment (landlord)” means, (a) except as provided in clause (b), the total of the following assessments for the property, (i) the assessment, as set out in the assessment roll for 1997, as most recently revised, used to determine business assessment, (ii) the vacant commercial assessment or vacant industrial assessment, as the case may be, as set out in the assessment roll for 1997, as most recently revised, and (iii) the assessment other than residential assessment, as set out in the assessment roll for 1997, as most recently revised, for a portion of the property occupied by persons not liable to business assessment under the
Assessment Act, (b) in the case of a landlord who is not the owner of the property but who has acquired an interest in the property under a lease, the amount determined under clause (a), but only for assessment in respect of the leased premises and any other part of the property in which the landlord acquired an interest under the landlord’s lease. 2006, c. 11, Sched. A, s. 338 (3). Reduction if lease for part of the year (4) If the tenant leases the premises for only part of the year, the maximum amount that the tenant may be required to pay shall be reduced by multiplying the maximum amount by the fraction of the year the tenant leases the premises.  2006, c. 11, Sched. A, s. 338 (4). Notice (5) The tenant is not required to pay the landlord an amount unless the landlord gives the tenant a notice in accordance with subsection (7) that the landlord requires the tenant to pay an amount under this section.  2006, c. 11, Sched. A, s. 338 (5). Amount is additional rent (6) The amount that a tenant is required to pay is deemed to be additional rent due on the date set out in the notice referred to in subsection (5).  2006, c. 11, Sched. A, s. 338 (6). Notice requiring payment (7) The following apply to the notice referred to in subsection (5): 1. The notice must set out, i. the amount the tenant is required to pay and the date it is due, ii. the landlord’s calculation of the maximum amount the tenant may be required to pay, and iii. the amount of the business improvement area charges for the property for the year or an estimate of the amount of the charges for the property for the year if not yet determined. 2. The notice must be given at least 30 days before the day the amount or the first instalment of the amount the tenant is required to pay is due. 3. The landlord shall provide the tenant with a notice of the adjustments, if any, to be made after the business improvement area charges for the taxation year are determined. 4. The notice must be given by September 30 of the taxation year or 30 days after the day the final tax notice for the taxation year is received by the landlord, whichever is later.  2006, c. 11, Sched. A, s. 338 (7). If notice requires more than the maximum (8) If the amount that the tenant is required to pay, set out in the notice referred to in subsection (5), is more than the maximum amount the tenant may be required to pay under this section, the tenant is required to pay that maximum amount, not the amount set out in the notice.  2006, c. 11, Sched. A, s. 338 (8). Notices under this section (9) The following apply with respect to a notice under this section: 1. The notice must be given by personal service or by mail. 2. If the notice is given by mail, it is deemed to have been given on the day it is mailed.  2006, c. 11, Sched. A, s. 338 (9). Subleases (10) If the landlord is not the owner of the property but has acquired an interest in the property under a lease and has further sublet the property or a portion of the property, the notice referred to in subsection (5) may be given to the person holding the sublease on or before the day that is 15 days after the landlord is given a valid notice referred to in subsection (5).  2006, c. 11, Sched. A, s. 338 (10). Definitions (11) In this section, “business improvement area charges” means the fees and charges described in clauses (a) and (b) of the definition of “tax” in subsection 329 (12); (“redevances d’aménagement commercial”) “landlord’s lease” means the lease under which the landlord acquired the landlord’s interest in the leased premises. (“propre bail”)  2006, c. 11, Sched. A, s. 338 (11).