hordruma/ontario_laws_and_regs huggingface dataset:
PART VIII FINANCES
Prohibition re temporary borrowing
254 (1) If a regulation provides for a maximum amount of temporary borrowing by the City for current expenditures, a member of city council who knowingly votes to authorize the borrowing of any amount larger than that maximum amount is disqualified from holding any municipal office for two years.  2006, c. 11, Sched. A, s. 254 (1). Exception (2) Subsection (1) does not apply to a member of council acting under an order or direction issued under Part III of the Municipal Affairs Act.  2006, c. 11, Sched. A, s. 254 (2).
PART VIII FINANCES
Liability of members for diversion of funds
255 (1) If city council applies any money raised for a special purpose or collected for a sinking or retirement fund otherwise than permitted by this Act, each member who votes for the application, (a) is personally liable for the amount so applied which may be recovered in a court of competent jurisdiction; and (b) is disqualified from holding any municipal office for two years.  2006, c. 11, Sched. A, s. 255 (1); 2009, c. 18, Sched. 4, s. 8. Action by ratepayer (2) If city council, on the request in writing of a ratepayer, refuses or neglects for one month to bring a court action under clause (1) (a), the action may be brought by any ratepayer on behalf of all ratepayers.  2006, c. 11, Sched. A, s. 255 (2). Penalty (3) If city council neglects in any year to levy the amount required to be raised for a sinking or retirement fund, each member of the council is disqualified from holding any municipal office for two years, unless the member shows that he or she made reasonable efforts to procure the levying of the amount.  2006, c. 11, Sched. A, s. 255 (3). Statement of treasurer (4) If in any year an amount is or will be required by law to be raised for a sinking fund or retirement fund of the City, the city treasurer shall prepare for city council, before the budget for the year is adopted, a statement of the amount.  2006, c. 11, Sched. A, s. 255 (4). Offence (5) A treasurer who contravenes subsection (4) is guilty of an offence.  2006, c. 11, Sched. A, s. 255 (5). Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 4, s. 8 - 05/06/2009 Regulations
PART VIII FINANCES
Regulations re financial activities
256 (1) The Lieutenant Governor in Council may make regulations governing the financial activities of the City described in section 245 and any other financial activities of the City, including regulations, (a) prescribing and defining types of investment, borrowing, debt financing and sale of debt, and financial activities; (b) prescribing and defining financial agreements and instruments that the City may issue or enter for or in relation to its financial activities; (c) prescribing rules, conditions and procedures for or in relation to its financial activities.  2006, c. 11, Sched. A, s. 256 (1). Same, Minister (2) The Minister of Municipal Affairs and Housing may make regulations prescribing financial activities for the purposes of paragraph 5 of section 245.  2006, c. 11, Sched. A, s. 256 (2).
PART VIII FINANCES
Regulations re municipal capital facilities
257 The Lieutenant Governor in Council may make regulations, (a) defining municipal capital facilities for the purposes of section 252; (b) prescribing eligible municipal capital facilities that may and may not be the subject of agreements under subsection 252 (1); (c) prescribing rules, procedures, conditions and prohibitions for the City entering agreements under subsection 252 (1); (d) prescribing for the purposes of subsection 252 (2) foreign currencies in which the City may make lease payments under such conditions as may be prescribed; (e) prescribing eligible municipal capital facilities for which the City may and may not grant tax exemptions under subsection 252 (6), development charges exemptions under subsection 252 (7) or transit station charges exemptions under subsection 252 (7.1); (f) defining and prescribing eligible school capital facilities for which school boards may and may not grant tax exemptions under subsection 252 (12) or exemptions from education development charges under subsection 252 (13).  2006, c. 11, Sched. A, s. 257; 2006, c. 32, Sched. B, s. 50; 2023, c. 17, Sched. 2, s. 20 (6). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 50 (1, 2) - 01/01/2007 2023, c. 17, Sched. 2, s. 20 (6) - 04/12/2023 part ix   FEES AND CHARGES
PART IX FEES AND CHARGES
Definitions
258 In this Part, “by-law” includes a resolution for the purpose of a local board; (“règlement municipal”) “fee or charge” means, in relation to the City, a fee or charge imposed by the City under sections 7 and 8 and, in relation to a local board (extended definition), means a fee or charge imposed by the local board under subsection 259 (1.1); (“droits ou redevances”) “local board (extended definition)” includes any prescribed body performing a public function and a school board but, for the purpose of passing by-laws imposing fees or charges under this Part, does not include a school board or hospital board; (“conseil local (définition élargie)”) “person” includes a municipality, a local board (extended definition) and the Crown. (“personne”)  2006, c. 11, Sched. A, s. 258; 2006, c. 32, Sched. B, s. 51. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 51 - 01/01/2007
PART IX FEES AND CHARGES
By-laws re fees and charges
259 (1) Without limiting sections 7 and 8, those sections authorize the City to pass by-laws imposing fees or charges on persons, (a) for services or activities provided or done by or on behalf of it; (b) for costs payable by it for services or activities provided or done by or on behalf of any other municipality or any local board; and (c) for the use of its property including property under its control.  2006, c. 32, Sched. B, s. 52 (1). Local board (1.1) A local board (extended definition) of the City may impose fees or charges on persons, (a) for services or activities provided or done by or on behalf of it; (b) for costs payable by it for services or activities provided or done by or on behalf of any municipality or other local board (extended definition); and (c) for the use of its property including property under its control.  2006, c. 32, Sched. B, s. 52 (2). Same (2) A fee or charge imposed for capital costs related to services or activities may be imposed on persons not receiving an immediate benefit from the services or activities but who will receive a benefit at some later point in time.  2006, c. 11, Sched. A, s. 259 (2). Same (3) The costs included in a fee or charge may include costs incurred by the City or local board (extended definition) related to administration, enforcement and the establishment, acquisition and replacement of capital assets.  2006, c. 11, Sched. A, s. 259 (3); 2006, c. 32, Sched. B, s. 52 (3). Fees for mandatory services, etc. (4) A fee or charge may be imposed whether or not it is mandatory for the City or local board (extended definition) imposing the fee or charge to provide or do the service or activity, pay the costs or allow the use of its property.  2006, c. 11, Sched. A, s. 259 (4); 2006, c. 32, Sched. B, s. 52 (4). Conflict (5) In the event of a conflict between a fee or charge by-law and this Act, other than this Part, or any other Act or a regulation made under any other Act, the by-law prevails.  2006, c. 32, Sched. B, s. 52 (5). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 52 (1-5) - 01/01/2007
PART IX FEES AND CHARGES
Restriction, poll tax
260 No fee or charge by-law shall impose a poll tax or similar fee or charge, including a fee or charge which is imposed on an individual by reason only of his or her presence or residence in the City or part of it.  2006, c. 11, Sched. A, s. 260; 2006, c. 32, Sched. B, s. 53. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 53 - 01/01/2007
PART IX FEES AND CHARGES
Restriction, fees and charges
261 (1) No fee or charge by-law shall impose a fee or charge that is based on, is in respect of or is computed by reference to, (a) the income of a person, however it is earned or received, except that the City or local board (extended definition) may exempt, in whole or in part, any class of persons from all or part of a fee or charge on the basis of inability to pay; (b) the use, purchase or consumption by a person of property other than property belonging to or under the control of the City or local board (extended definition) that passes the by-law; (c) the use, consumption or purchase by a person of a service other than a service provided or performed by or on behalf of or paid for by the City or local board (extended definition) that passes the by-law; (d) the benefit received by a person from a service other than a service provided or performed by or on behalf of or paid for by the City or local board (extended definition) that passes the by-law; or (e) the generation, exploitation, extraction, harvesting, processing, renewal or transportation of natural resources.  2006, c. 11, Sched. A, s. 261 (1); 2006, c. 32, Sched. B, s. 54. Basis of fee not limited (2) Nothing in clause (1) (b) prevents the imposition of a fee or charge that is based on, is in respect of or is computed by reference to the location of the property, the physical characteristics of the property, including buildings and structures on the property, or the zoning of property or other land use classification.  2006, c. 11, Sched. A, s. 261 (2). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 54 - 01/01/2007
PART IX FEES AND CHARGES
Restriction, charges for gas
262 Nothing in this Act authorizes the City or a local board (extended definition) to impose a fee or charge for supplying natural and artificial gas which exceeds the amount for the supply permitted by the Ontario Energy Board.  2006, c. 11, Sched. A, s. 262; 2006, c. 32, Sched. B, s. 55. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 55 - 01/01/2007
PART IX FEES AND CHARGES
Approval of by-law of local board
263 (1) The City may pass a by-law providing that a by-law of a local board (extended definition) of the City which is not a local board (extended definition) of any other municipality imposing fees or charges under this Part does not come into force until the City passes a resolution approving the by-law of the local board.  2006, c. 11, Sched. A, s. 263 (1). Exception (2) A by-law under subsection (1) does not apply with respect to fees or charges that are subject to approval under any federal Act or under a regulation made under section 266.  2006, c. 11, Sched. A, s. 263 (2).
PART IX FEES AND CHARGES
Debt
264 (1) Fees and charges imposed by the City or a local board (extended definition) on a person constitute a debt of the person to the City or local board, respectively.  2006, c. 11, Sched. A, s. 264 (1); 2006, c. 32, Sched. B, s. 56 (1). Amount owing added to tax roll (2) The city treasurer may, and upon the request of a local board (extended definition) whose area of jurisdiction includes any part of the City shall, add fees and charges imposed by the City or a local board (extended definition), respectively, to the tax roll for the following property in the City and collect them in the same manner as municipal taxes: 1. In the case of fees and charges for the supply of a service or thing to a property, the property to which the service or thing was supplied. 2. In all other cases, any property for which all of the owners are responsible for paying the fees and charges.  2006, c. 11, Sched. A, s. 264 (2); 2006, c. 32, Sched. B, s. 56 (2); 2017, c. 10, Sched. 2, s. 31. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 56 (1, 2) - 01/01/2007 2017, c. 10, Sched. 2, s. 31 - 30/05/2017 265 Repealed: 2017, c. 23, Sched. 5, s. 15. Section Amendments with date in force (d/m/y) 2017, c. 23, Sched. 5, s. 15 - 03/04/2018
PART IX FEES AND CHARGES
Regulations re fees and charges
266 The Minister of Municipal Affairs and Housing may make regulations providing for any matters which, in the opinion of the Minister, are necessary or desirable for the purposes of this Part, including, (a) providing that the City or a local board (extended definition) does not have the power to impose fees or charges for services or activities, for costs payable for services or activities, for use of municipal property or on the persons prescribed in the regulation; (b) imposing conditions and limitations on the powers of the City or a local board (extended definition) to impose fees or charges; (c) providing that a body is a local board (extended definition) for the purpose of this Part; (d) providing that fees or charges in a prescribed class of fees or charges which are added to the tax roll under subsection 264 (2) have priority lien status and designating all or any of those fees or charges to be fees or charges relating to a local improvement; (e) providing that fees or charges that have priority lien status under clause (d) are payable with respect to property that is exempt from taxation under section 3 of the Assessment Act; (f) requiring the City or a local board (extended definition) to give the prescribed notice of its intention to pass a by-law imposing the fees and charges which have priority lien status under clause (d) to the prescribed persons in the manner and form and at the times prescribed; (g) providing for a process of appealing a by-law to the extent that it imposes the fees or charges that have priority lien status under clause (d) and providing that the appeal may apply to all or any aspect of the by-law specified in the regulations; (h) providing for the powers the person or body hearing the appeal under clause (g) may exercise; (i) providing for rules or authorizing the person or body hearing the appeal under clause (g) to determine when by-laws subject to appeal come into force, including a retroactive date not earlier than the day on which the by-law was passed; (j) without limiting any of clauses (a) to (i), providing for any matter provided for in the Local Improvement Act, as it read immediately before its repeal on January 1, 2003, including delegations of authority.  2006, c. 11, Sched. A, s. 266; 2006, c. 32, Sched. B, s. 57. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 57 (1-3) - 01/01/2007 part x   Power to Impose Taxes
PART X POWER TO IMPOSE TAXES
Persons, etc., not subject to tax
268 The City is not authorized to impose taxes under section 267 on any of the following:  1. The Crown, every agency of the Crown in right of Ontario and every authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council. 2. Every board as defined in subsection 1 (1) of the
Education Act. 3. Every university in Ontario and every college of applied arts and technology and post-secondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants entitlements from the Crown. 4. Every hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a licence issued under the Private Hospitals Act. 5. Every long-term care home as defined in subsection 2 (1) of the Fixing Long-Term Care Act, 2021. 6. Such other persons and entities as may be prescribed.  2006, c. 11, Sched. A, s. 268; 2007, c. 8, s. 198 (4); 2009, c. 33, Sched. 18, s. 4; 2021, c. 39, Sched. 2, s. 3 (5). Section Amendments with date in force (d/m/y) 2007, c. 8, s. 198 (4)
- 01/07/2010 2009, c. 33, Sched. 18, s. 4 - 15/12/2009 2017, c. 25, Sched. 9, s. 89 - no effect - see 2023, c. 4, Sched. 1, s. 67 - 18/05/2023 2021, c. 39, Sched. 2, s. 3 (5) - 11/04/2022
PART X POWER TO IMPOSE TAXES
Enforcement measures
270 (1) The use of one or more enforcement measures established by a by-law under section 267 does not prevent the City from using any other remedy available in law to enforce the payment of amounts owing under this Part.  2006, c. 11, Sched. A, s. 270 (1). Priority of outstanding amounts (2) A by-law under section 267 cannot provide that outstanding taxes, interest or penalties have priority lien status for the purposes of subsections 3 (5), (6) and (7) and cannot provide that such taxes, interest or penalties have a higher priority than they would otherwise have in law in relation to other claims, liens or encumbrances.  2006, c. 11, Sched. A, s. 270 (2). Enforcement by court (3) If any tax, penalty or interest imposed pursuant to a by-law under this Part remains unpaid after it is due, the City may bring an action for the recovery of those amounts in any court in which a debt or money demand of a similar amount may be collected.  2009, c. 33, Sched. 21, s. 4 (13). Limitation period (4) An action under subsection (3) shall not be commenced against any person after the fourth anniversary of the day on which those amounts first became due and payable to the City unless, within that four-year period, the City makes a written demand for payment of those amounts by the person, in which case the action may be commenced at any time before the sixth anniversary of the day on which those amounts first became due and payable to the City.  2009, c. 33, Sched. 21, s. 4 (13). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (13) - 25/01/2010
PART X POWER TO IMPOSE TAXES
Agreements re tax collection, etc.
271 The City may enter into agreements with another person or entity, including the Crown, providing for the collection of taxes imposed under section 267 and the administration and enforcement of the by-law imposing the taxes and the agreement may authorize the person or entity to collect taxes and administer and enforce the by-law on the City’s behalf.  2006, c. 11, Sched. A, s. 271.
PART X POWER TO IMPOSE TAXES
Regulations re power to impose taxes
272 On the recommendation of the Minister of Finance, the Lieutenant Governor in Council may make regulations providing for any matters which, in the opinion of the Lieutenant Governor in Council, are necessary or desirable for the purposes of this Part, including, (a) prescribing conditions and limits with respect to the imposition of a tax under a by-law made under subsection 267 (1); (b) governing the collection of a tax imposed under this Part; (c) prescribing, for the purposes of paragraph 6 of section 268, persons and entities who are not subject to taxes imposed under section 267; (d) defining any word or expression used in this Part; (e) governing the sharing of revenue from a tax on transient accommodation between the City and one or more non-profit entities for the exclusive purpose of the non-profit entity in promoting tourism in Ontario or in the City. 2017, c. 8, Sched. 4, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 4, s. 5 - 01/12/2017 part xi   traditional municipal TAXes
PART XI TRADITIONAL MUNICIPAL TAXES
Definitions
273 In this Part, “assessment” means the assessment for real property made under the Assessment Act according to the last returned assessment roll; (“évaluation”) “commercial property class” means the commercial property class prescribed under the Assessment Act; (“catégorie des biens commerciaux”) “general reassessment” means the updating of assessments in a year in respect of which a new valuation date, as specified under subsection 19.2 (1) of the Assessment Act, applies; (“réévaluation générale”) “payment in lieu of taxes” means an amount referred to in subparagraph 24 iii of subsection 3 (1) of the Assessment Act, taxes for municipal and school purposes payable by a designated electricity utility within the meaning of section 19.0.1 of the Assessment Act
or by a corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998
or an amount that the City receives under, (a) subsection 27 (3), section 27.1 or 27.2 of the Assessment Act, (b) section 285 and subsection 286 (4) of this Act, (c) section 4 of the Municipal Tax Assistance Act, (d) section 71 of the Ontario Water Resources Act, (e) section 84 of the Electricity Act, 1998, (f)  Repealed:  2006, c. 32, Sched. B, s. 58. (g) the Payments in Lieu of Taxes Act (Canada), or (h) any Act of Ontario or of Canada or any agreement where the payment is from any government or government agency and is in lieu of taxes on real property, but not including a payment referred to in section 336; (“paiement tenant lieu d’impôts”) “property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”) “residential property class” means the residential property class prescribed under the Assessment Act; (“catégorie des biens résidentiels”) “school board” means a board as defined in subsection 1 (1) of the Education Act; (“conseil scolaire”) “tax rate” means the tax rate to be levied against property expressed as a percentage, to six decimal places, of the assessment of the property. (“taux d’imposition”, “taux de l’impôt”)  2006, c. 11, Sched. A, s. 273; 2006, c. 32, Sched. B, s. 58; 2017, c. 10, Sched. 2, s. 32. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 58 - 01/01/2007 2017, c. 10, Sched. 2, s. 32 - 30/05/2017
PART XI TRADITIONAL MUNICIPAL TAXES
Taxes to be levied equally
274 (1) All taxes shall, unless expressly provided otherwise, be levied upon the whole of the assessment for real property or other assessments made under the Assessment Act according to the amounts assessed and not upon one or more kinds of property or assessment or in different proportions.  2006, c. 11, Sched. A, s. 274 (1). Tax ratios (2) If, in this or any other Act or any by-law passed under any Act, taxes, fees or charges are expressly or in effect directed or authorized to be levied upon rateable property of the City for municipal purposes, unless expressly provided otherwise, (a) such taxes, fees or charges shall be calculated as percentages of the assessment for real property in each property class; and (b) the tax rates and the rates to raise the fees or charges shall be in the same proportion to each other as the tax ratios established under section 275 for the property classes are to each other.  2006, c. 11, Sched. A, s. 274 (2). Deemed imposition (3) Taxes imposed for a year are deemed to have been imposed and to be due on January 1 of the year unless the by-law imposing the tax provides otherwise.  2006, c. 11, Sched. A, s. 274 (3). Establishment of tax ratios
PART XI TRADITIONAL MUNICIPAL TAXES
Restriction, tax ratios for certain property classes
276 (1) This section applies despite subsections 275 (4), (6), (7) and (8).  2006, c. 11, Sched. A, s. 276 (1). Managed forests property class (2) The tax ratio for the managed forests property class prescribed under the Assessment Act is 0.25.  2006, c. 11, Sched. A, s. 276 (2). Farm property class (3) The tax ratio for the farm property class prescribed under the Assessment Act is 0.25 or such lower tax ratio as the City may establish.  2006, c. 11, Sched. A, s. 276 (3). By-law authority (4) If the City intends to apply a tax ratio of less than 0.25 to the farm property class for a tax year, the City shall pass a by-law in the year to establish the tax ratio for the farm property class for that year for the City.  2006, c. 11, Sched. A, s. 276 (4); 2009, c. 33, Sched. 21, s. 4 (16). (5) Repealed:  2009, c. 33, Sched. 21, s. 4 (17). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (16, 17) - 25/01/2010 Local municipality levies