hordruma/ontario_laws_and_regs huggingface dataset:
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
By-laws re instalments
307 (1) The City may pass by-laws providing for, (a) the payment of taxes in one amount or by instalments and the date or dates in the year for which the taxes are imposed on which the taxes or instalments are due; (b) alternative instalments and due dates in the year for which the taxes are imposed other than those established under clause (a) to allow taxpayers to spread the payment of taxes more evenly over the year; (c) the division of the City into parts and for each part establishing a different due date for the payment of any instalment; (d) an extension of the due dates for any instalments if earlier instalments are paid on time; (e) the immediate payment of any instalments if earlier instalments are not paid on time; and (f) if the use of the alternative instalments and due dates under clause (b) ceases other than at the end of a year, the recalculation of late payment charges and discounts for advance payments as if the instalments and due dates under clause (c) had applied for the full year.  2006, c. 11, Sched. A, s. 307 (1). Differing instalment, due dates (2) A by-law under clause (1) (a) may establish different instalments and due dates for taxes on property, (a) for municipal purposes and for school purposes; (b) in different property classes; and (c) in a property class to which section 294 applies and to which that section does not apply.  2006, c. 11, Sched. A, s. 307 (2). Payment (3) A taxpayer shall pay taxes in accordance with the instalments and due dates established under clause (1) (a) unless the City has established alternative instalments and due dates under clause (1) (b) and the treasurer receives and approves the taxpayer’s request to use the alternative instalments and due dates.  2006, c. 11, Sched. A, s. 307 (3). Alternative method (4) If a request is approved under subsection (3), the taxes of the taxpayer are payable in accordance with the alternative instalments and due dates established under clause (1) (b).  2006, c. 11, Sched. A, s. 307 (4). Cessation (5) The use by a taxpayer of the alternative instalments and due dates under clause (1) (b) ceases if, (a) the taxpayer requests the cessation in writing; (b) the taxes of the taxpayer are unpaid after the due date and the treasurer gives written notice to the taxpayer that the alternative instalments and due dates may no longer be used; or (c) the City, for any year, does not establish such alternative instalments and due dates.  2006, c. 11, Sched. A, s. 307 (5).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Form of tax bills
309 (1) The Minister of Finance may require that tax bills under section 308 be in a form approved by the Minister.  2006, c. 11, Sched. A, s. 309 (1). No variation (2) The City shall not vary the form unless the variation is expressly authorized by the Minister of Finance.  2006, c. 11, Sched. A, s. 309 (2). Contents of tax bill (3) The Minister of Finance may make regulations, (a) prescribing information that must or that may be included on or with tax bills under section 308 and prohibiting other information from being included on the tax bill without the express authorization of the Minister; (a.1) prescribing the method of calculating information relating to tax changes that must or that may be included on or with tax bills under section 308; (b) respecting the manner in which tax bills under section 308 are provided to the taxpayer; (c) prescribing the form of the tax bill that must or that may be used under section 308.  2006, c. 11, Sched. A, s. 309 (3); 2008, c. 7, Sched. C, s. 4; 2016, c. 37, Sched. 3, s. 8 (1). Application of regulations (4) A regulation made under subsection (3) may provide that a provision of the regulation or of this section does not apply to the City unless the City passes a by-law to have it apply, subject to any prescribed conditions. 2016, c. 37, Sched. 3, s. 8 (2). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. C, s. 4 - 14/05/2008 2016, c. 37, Sched. 3, s. 8 (1, 2) - 08/12/2016
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Payment
311 (1) Subject to subsection (2), all taxes shall be paid to the city treasurer and, upon request of the person paying the taxes, the treasurer shall issue a receipt for the amount paid.  2006, c. 11, Sched. A, s. 311 (1). Payment to financial institution (2) The City may pass a by-law to provide for the payment of taxes by any person into a financial institution to the credit of the city treasurer and, in that case, the person making the payment shall be entitled to be issued a receipt by the institution for the amount paid.  2006, c. 11, Sched. A, s. 311 (2). Definition (3) In this section, “financial institution” means, (a) a bank listed in Schedule I or II to the Bank Act (Canada), (b) a trust corporation registered under the Loan and Trust Corporations Act, and (c) subject to the Credit Unions and Caisses Populaires Act, 2020, a credit union as defined in that Act.  2006, c. 11, Sched. A, s. 311 (3); 2020, c. 36, Sched. 7, s. 298. Section Amendments with date in force (d/m/y) 2020, c. 36, Sched. 7, s. 298 - 01/03/2022
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Allocation of payment
312 (1) Subject to subsections (2) and (3), where any payment is received on account of taxes, the following apply: 1. The payment shall first be applied against late payment charges owing in respect of those taxes according to the length of time the charges have been owing, with the charges imposed earlier being discharged before charges imposed later. 2. The payment shall then be applied against the taxes owing according to the length of time they have been owing, with the taxes imposed earlier being discharged before taxes imposed later.  2006, c. 11, Sched. A, s. 312 (1). Part payment (2) Subject to the approval of the city treasurer, a part payment on account of taxes may be applied in a manner different than that set out in subsection (1) at the request of the person making the payment.  2006, c. 11, Sched. A, s. 312 (2). Effect of certificate (3) No part payment shall be accepted on account of taxes in respect of which a tax arrears certificate is registered under this Act except under an extension agreement entered into under section 349.  2006, c. 11, Sched. A, s. 312 (3).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Determination of tax status
313 (1) The city treasurer shall by the last day of February in each year determine the position of every tax account as of December 31 of the preceding year.  2006, c. 11, Sched. A, s. 313 (1); 2017, c. 10, Sched. 2, s. 37. Notice (2) On making the determination required by subsection (1), the treasurer shall send to every taxpayer who owes taxes from a preceding year a notice of those taxes and of the related late payment charges.  2006, c. 11, Sched. A, s. 313 (2). Same (3) A notice required to be sent under subsection (2) may be sent with a tax bill.  2006, c. 11, Sched. A, s. 313 (3). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 37 - 30/05/2017
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Recovery of taxes
314 (1) Taxes may be recovered with costs as a debt due to the City from the taxpayer originally assessed for them and from any subsequent owner of the assessed land or any part of it.  2006, c. 11, Sched. A, s. 314 (1). Interpretation (2) Subsection (1) does not affect the taxpayer’s or owner’s recourse against any other person.  2006, c. 11, Sched. A, s. 314 (2). Taxes on escheated, etc. land (2.1) For greater certainty, taxes that are levied or charges that are imposed on the following land under section 208 of the
Municipal Act, 2001, by virtue of the operation of subsection 429 (2) of this Act, may not be recovered as a debt due to the City from the Crown: 1. Land that is vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation. 2. Land that belongs to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 2, s. 38. Special lien (3) Taxes are a special lien on the land in priority to every claim, privilege, lien or encumbrance of every person except the Crown, and the lien and its priority are not lost or impaired by any neglect, omission or error of the City or its agents or through taking no action to register a tax arrears certificate.  2006, c. 11, Sched. A, s. 314 (3). Proof of debt (4) In any action to recover taxes, the production of the relevant part of the tax roll purporting to be certified by the treasurer as a true copy is, in the absence of evidence to the contrary, proof of the debt.  2006, c. 11, Sched. A, s. 314 (4). Separate action (5) The City may treat each year’s taxes as a separate amount owing to the City and may bring separate actions for the purposes of recovering each amount.  2006, c. 11, Sched. A, s. 314 (5). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 38 - 30/05/2017
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Obligations of tenant
315 (1) Where taxes are owed in respect of any land occupied by a tenant, the city treasurer may give the tenant notice in writing requiring the tenant to pay the rent in respect of the land to the treasurer as it becomes due up to the amount of the taxes due and unpaid plus costs, and the tenant shall comply with the notice.  2006, c. 11, Sched. A, s. 315 (1). Remedies of the City (2) The treasurer has the same authority as the landlord of the premises to collect the rent by seizure or otherwise to the amount of the taxes due and unpaid and costs, but collecting the rent does not impose upon the treasurer or the City the responsibilities of a landlord.  2006, c. 11, Sched. A, s. 315 (2). Deduction from rent (3) Any amounts paid by a tenant under subsection (1) or (2) that, as between the tenant and the landlord, the latter ought to have paid may be deducted by the tenant from the rent.  2006, c. 11, Sched. A, s. 315 (3).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Statement
317 (1) The city treasurer shall, upon the written request of any person, give to that person an itemized statement of all amounts owing for taxes in respect of any separately assessed rateable property as of the day the statement is issued.  2006, c. 11, Sched. A, s. 317 (1). Effect (2) A statement given under subsection (1) is binding on the City.  2006, c. 11, Sched. A, s. 317 (2).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Write-off of taxes
319 (1) Taxes shall not be written off except in accordance with this section.  2006, c. 11, Sched. A, s. 319 (1). Conditions (2) The city treasurer shall remove unpaid taxes from the tax roll if, (a) the city council, on the recommendation of the treasurer, writes off the taxes as uncollectible; (b) the taxes are no longer payable as a result of tax relief under section 283, 310, 323, 325, 330, 331, 332, 333 or 334 or a decision of any court; or (c) the taxes are no longer payable because the tax liability arose as a result of the assessment of land under subsection 33 (1) of the Assessment Act for a period during which a regulation made under subsection 33 (1.1) of that Act provides that subsection 33 (1) of that Act does not apply to the land.  2006, c. 11, Sched. A, s. 319 (2). Same (3) The City may only write off taxes under clause (2) (a) after an unsuccessful tax sale under Part XIV (Sale of Land for Tax Arrears (Real Property Taxes)) and may at that point write off the taxes whether or not the property vests in the City.  2006, c. 11, Sched. A, s. 319 (3). Exception (4) Despite subsection (3), the City may write off taxes under clause (2) (a) without conducting a tax sale under Part XIV (Sale of Land for Tax Arrears (Real Property Taxes)), (a) if the property is owned by Canada, a province or territory or a Crown agency of any of them or by a municipality; (b) if the recommendation of the treasurer under clause (2) (a) includes a written explanation of why conducting a tax sale would be ineffective or inappropriate; or (c) in any of the prescribed circumstances.  2006, c. 11, Sched. A, s. 319 (4). Regulations (5) The Minister of Municipal Affairs and Housing may make regulations prescribing circumstances for the purpose of clause (4) (c).  2006, c. 11, Sched. A, s. 319 (5).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Refund on cancelled assessment
320 If a regulation is made under subsection 33 (1.1) of the Assessment Act providing that subsection 33 (1) of that Act does not apply with respect to certain land, the City shall repay to the owner of the land any overpayment that arises because the land was assessed under that subsection for a period during which the regulation provides that the subsection does not apply to the land.  2006, c. 11, Sched. A, s. 320.
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Taxes less than minimum tax amount
321 (1) The City may pass a by-law providing that where, in any year, the total amount of taxes to be imposed on a property would be less than the tax amount specified by the City in the by-law, the amount of actual taxes payable shall be zero or an amount not exceeding the specified amount.  2006, c. 11, Sched. A, s. 321 (1). Same (2) In a by-law under subsection (1), the City may specify two tax amounts and provide that, (a) where the total amount of taxes would be less than the lower specified amount, the amount of actual taxes payable shall be zero; and (b) where the total amount of taxes would be greater than or equal to the lower specified amount and less than the higher specified amount, the amount of the actual taxes payable shall not exceed the higher specified amount.  2006, c. 11, Sched. A, s. 321 (2).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Cancellation, reduction, refund of payment in lieu of taxes
324 (1) Upon application to the city treasurer made in accordance with this section, the City may cancel, reduce or refund all or part of a payment in lieu of taxes in the year in respect of which the application is made in the circumstances described in subsection 323 (1), with necessary modifications. 2017, c. 10, Sched. 2, s. 41. Application (2) An application under this section may only be made by the body responsible for making the payment in lieu of taxes. 2017, c. 10, Sched. 2, s. 41. Procedure (3) Subsections 323 (3) to (12), (17) and (18) apply with necessary modifications to an application made under subsection (1). 2017, c. 10, Sched. 2, s. 41. Prorated charge backs (4) If the City has distributed any part of a payment in lieu of taxes to a body in accordance with a regulation made under section 284 for a year in respect of which an application is made under this section, the City shall charge back to every such body its proportionate share of the payment in lieu of taxes that is cancelled, reduced or refunded under this section. 2017, c. 10, Sched. 2, s. 41. Definition (5) In this section, “payment in lieu of taxes” means an amount that the City is eligible to receive in lieu of taxes in a year in respect of real property that is exempt from taxation under the Assessment Act, where the amount is equal to the taxes for municipal or for municipal and school purposes that would have been payable in respect of that real property in that year if the real property had been taxable. 2017, c. 10, Sched. 2, s. 41. Section Amendments with date in force (d/m/y) 2006, c. 34, Sched. D, s. 95 - 01/07/2012 2017, c. 10, Sched. 2, s. 41 - 30/05/2017
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Error in calculating taxes
327 (1) Despite paragraph 1 of subsection 291 (2), upon application made by the city treasurer, the City may, if it is satisfied that there was an error in the calculation of taxes on land under Part XII (Limits on Traditional Municipal Taxes), under Part IX of the Municipal Act, 2001 or under Part XXII.1, XXII.2 or XXII.3 of the old Municipal Act, authorize the use of an amount of taxes referred to in paragraph 1 of subsection 291 (2) for the year in which the application is made which reflects what the taxes would have been on the land for the previous year if the error had not been made.  2006, c. 11, Sched. A, s. 327 (1). Meeting (2) Before making a decision under subsection (1), council shall, (a) hold a meeting at which the treasurer and the person in respect of whom the application is made may make representations to council; and (b) notify the treasurer and the person in respect of whom the application is made of the meeting by mail sent at least 14 days before the meeting.  2006, c. 11, Sched. A, s. 327 (2). Notice (3) Within 14 days after making its decision, the council shall notify the treasurer and the person in respect of whom the application is made of the decision.  2006, c. 11, Sched. A, s. 327 (3). Appeal (4) Subsections 326 (6), (7) and (8) apply to a decision of a council under this section, with necessary modifications.  2006, c. 11, Sched. A, s. 327 (4). No authority to change previous year’s taxes (5) Nothing in this section authorizes the City to change the taxes levied on land for a previous year.  2006, c. 11, Sched. A, s. 327 (5).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Regulation
328 For the purpose of sections 323, 324, 325 and 326, the Minister of Municipal Affairs and Housing may by regulation define “gross or manifest error”.  2006, c. 11, Sched. A, s. 328; 2017, c. 10, Sched. 2, s. 43. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 43 - 30/05/2017
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Tax reductions
330 (1) The City may by by-law passed in the year to which it relates, provide for tax reductions for owners of all or part of the eligible amount on properties in the property classes described in subsection (2) that are designated in the by-law.  2006, c. 11, Sched. A, s. 330 (1); 2009, c. 33, Sched. 21, s. 4 (23). Property classes (2) The property classes referred to in subsection (1) are the property classes that are subject to Part XII (Limits on Traditional Municipal Taxes) and the by-law may treat different property classes differently.  2006, c. 11, Sched. A, s. 330 (2). Reductions on the tax roll (3) Tax reductions under a by-law under subsection (1) shall be given through adjustments made to the tax roll for the property for the taxation year.  2006, c. 11, Sched. A, s. 330 (3). Reductions not limited by s. 82 (4) Section 82 does not apply with respect to tax reductions under a by-law under subsection (1).  2006, c. 11, Sched. A, s. 330 (4). Regulations (5) The Minister of Finance may make regulations governing by-laws under subsection (1) and the reductions provided under those by-laws.  2009, c. 33, Sched. 21, s. 4 (24). Definition (6) In this section, “eligible amount” means, in relation to a property, the amount by which the taxes for the year, but for the application of Part XII (Limits on Traditional Municipal Taxes), exceed the taxes determined under section 291.  2006, c. 11, Sched. A, s. 330 (6). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (23, 24) - 25/01/2010
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Cancellation, reduction or refund of taxes
332 (1) The City may, in any year, pass a by-law to provide for the cancellation, reduction or refund of taxes levied for municipal and school purposes in the year by the City in respect of an eligible property of any person who makes an application in that year to the City for that relief and whose taxes are considered by the City to be unduly burdensome, as defined in the by-law.  2006, c. 11, Sched. A, s. 332 (1). Sharing costs (2) The amount of the taxes cancelled, reduced or refunded shall be shared by the City and school boards that share the revenues from the taxes on the property affected by the by-law in the same proportion that the City and school boards share in those revenues.  2006, c. 11, Sched. A, s. 332 (2). Definition (3) In this section, “eligible property” means a property classified in the residential property class, the farm property class or the managed forests property class.  2006, c. 11, Sched. A, s. 332 (3). Cancellation of taxes, environmental remediation
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Change of assessment
335 If the assessment of a property for a year changes as a result of a request under section 39.1 of the Assessment Act, an appeal under section 40 of that Act, an application under section 46 of that Act or a correction made under subsection 32 (1.1) of that Act, tax relief provided under sections 283, 310, 323, 325, 330, 331, 332, 333 and 334 and tax increases provided under section 326 shall be redetermined using the new taxes on property for the year based on the new assessment and the tax roll for the year shall be amended to reflect the determination.  2006, c. 11, Sched. A, s. 335; 2008, c. 7, Sched. C, s. 8; 2017, c. 10, Sched. 2, s. 45. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. C, s. 8 - 14/05/2008 2017, c. 8, Sched. 4, s. 11 - 17/05/2017; 2017, c. 10, Sched. 2, s. 45 - 30/05/2017
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Federal Crown land
336 (1) If the Crown in right of Canada owns or has an interest in land, the Crown may, with the consent of the City, pay to the City an amount in lieu of taxes or charges for specific municipal services which a tenant or user of the land would otherwise be required to pay.  2006, c. 11, Sched. A, s. 336 (1). Interpretation (2) Specific municipal services in subsection (1) do not include the right to attend a school.  2006, c. 11, Sched. A, s. 336 (2). Where payment accepted (3) If the City accepts a payment under this section, (a) the taxes or charges in respect of which the payment was made are deemed to be paid in full; (b) the amount paid in lieu of taxes shall be distributed to any body for which the City is required by law to levy taxes or raise money as if the taxes had been levied and collected in the usual way; and (c) subject to clause (b), the payment shall be credited to the general funds of the City.  2006, c. 11, Sched. A, s. 336 (3).
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Holidays
340 If the time for any proceeding or for the doing of anything in the offices of the City under this Part expires or falls upon a holiday, a Saturday or on any other day when the offices are closed but would ordinarily be open, the time shall be extended to and the thing may be done on the next day when the offices are open which is not a holiday or Saturday.  2006, c. 11, Sched. A, s. 340.
PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Urban service areas
341 (1) Despite the repeal of sections 14 and 15 of the old Municipal Act, any order made under those sections with respect to the City continues to apply and the powers of the Ontario Municipal Board under those sections may continue to be exercised by the Ontario Land Tribunal with respect to urban service areas and other areas existing on December 31, 2002. 2006, c. 11, Sched. A, s. 341 (1); 2017, c. 23, Sched. 5, s. 17 (1); 2021, c. 4, Sched. 6, s. 37 (6). Special case, dissolution (2) Despite subsection (1), the City may dissolve an area to which subsection (1) applies without the approval or order of the Tribunal and without holding a public hearing. 2006, c. 11, Sched. A, s. 341 (2); 2017, c. 23, Sched. 5, s. 17 (2). Section Amendments with date in force (d/m/y) 2017, c. 23, Sched. 5, s. 17 (1, 2) - 03/04/2018 2021, c. 4, Sched. 6, s. 37 (6) - 01/06/2021 part xiv   SALE OF LAND FOR tax ARREARS (real Property Taxes)