PART XII LIMITS ON TRADITIONAL MUNICIPAL TAXES
Application to traditional municipal taxes
289 (1) This Part applies with respect to taxes for municipal and school purposes that are levied under Part XI.  2006, c. 11, Sched. A, s. 289 (1). Property that Part applies to (2) This Part applies with respect to property in the City in the commercial classes, the industrial classes, the multi-residential property class and any other class prescribed under clause (8) (a). 2016, c. 37, Sched. 3, s. 4 (1). Non-application (3) This Part does not apply to, (a) property in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act; (b) property or a portion of the property to which a payment in lieu of taxes relates, except the property of a designated electricity utility within the meaning of subsection 19.0.1 (5) of the Assessment Act or a corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998; (c) an eligible convention centre that is exempt from taxes for school purposes under subsection 257.6 (6) of the Education Act; (d) despite clause (b), land, buildings and structures to which subsection 19.0.1 (1) of the Assessment Act applies; and (e) property classified in the residential property class, the farm property class, the managed forests property class or the pipe line property class.  2006, c. 11, Sched. A, s. 289 (3). Exception (4) Despite clause (3) (b), this Part applies to a property or portion of a property in the commercial classes, the industrial classes or a class prescribed under clause (8) (a) to which subsection 4 (3) of the Municipal Tax Assistance Act applies, but the portion of a property to which that subsection applies is deemed to be a separate property for the purposes of this Part. 2016, c. 37, Sched. 3, s. 4 (2). Regulations, payments in lieu of taxes (5) Despite clause (3) (b), the Minister of Finance may make regulations providing clause (3) (b) does not apply to the City or prescribing circumstances with respect to which clause (3) (b) does not apply, varying the application of this Part with respect to payments in lieu of taxes and varying the amounts of payments in lieu of taxes with respect to which this Part applies.  2006, c. 11, Sched. A, s. 289 (5). Payments in lieu of taxes required (6) If an Act of Ontario or Canada or an agreement provides for, but does not require, a payment in lieu of taxes to be paid by the Government of Ontario or Canada, a government agency of Ontario or Canada or any other person, the government, government agency or person is required, despite that Act or agreement, to pay the payment in lieu of taxes.  2006, c. 11, Sched. A, s. 289 (6). Same (7) Subsection (6) applies with respect to payments in lieu of taxes with respect to which this Part, but for clause (3) (b), would have applied.  2006, c. 11, Sched. A, s. 289 (7). Regulations (8) The Minister of Finance may by regulation, (a) prescribe classes of real property that this Part applies to, other than the residential property class, the farm property class, the pipe line property class or the managed forests property class; (b) exempt property, including a portion of a property, from the application of this Part; (c) provide that this Part does not apply in the City. 2016, c. 37, Sched. 3, s. 4 (3). Same (9) A regulation under clause (8) (b) or (c) may provide that property is exempt or that this Part does not apply only if prescribed circumstances exist. 2016, c. 37, Sched. 3, s. 4 (3). Exempt property deemed not in classes (10) The commercial classes, the industrial classes, the multi-residential property class and any class prescribed under clause (8) (a) are deemed, for the purposes of this Part, not to include property exempted from the application of this Part under this section. 2016, c. 37, Sched. 3, s. 4 (3). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 2, s. 1 - 10/12/2015 2016, c. 37, Sched. 3, s. 4 (1-3) - 08/12/2016