PART XIV SALE OF LAND FOR TAX ARREARS (REAL PROPERTY TAXES)
Application of proceeds
351 (1) The proceeds of a sale under section 350 shall, (a) firstly, be applied to pay the cancellation price; (b) secondly, be paid to all persons having an interest in the land according to their priority at law, except the person who immediately before the registration of the tax deed was the owner of the land; and (c) thirdly, be paid to the person who immediately before the registration of the tax deed was the owner of the land.  2006, c. 11, Sched. A, s. 351 (1); 2017, c. 10, Sched. 2, s. 55 (1). Same (1.1) If land that is vested in the Crown because of an escheat or forfeiture as a result of the dissolution of a corporation is sold under section 350, or if land that belongs to the Crown as a result of the death of an individual who did not have any lawful heirs is sold under section 350, the Crown shall not be excluded under clause (1) (b) in respect of interests that the Crown has in the land other than its ownership. 2017, c. 10, Sched. 2, s. 55 (2). Payment into court (2) The treasurer shall pay the proceeds of sale, minus the cancellation price, into the Superior Court of Justice together with a statement in the prescribed form outlining the facts under which the payment into court is made and the names and addresses of the persons to whom the statement will be sent under subsection (3).  2009, c. 33, Sched. 21, s. 4 (26); 2017, c. 10, Sched. 2, s. 55 (3). Notice of payment into court (3) Within 60 days after making a payment into court under subsection (2), the treasurer shall send a copy of the statement to the following persons: 1. The person who was the assessed owner of the land immediately before the registration of the tax deed. 2. Where the land is registered under the Land Titles Act, every person appearing by the parcel register and by the index of executions for the area in which the land is situate to have an interest in the land immediately before the registration of the tax deed, other than a person who has an interest referred to in clause 350 (7.1) (a) or (b). 3. Where the Registry Act
applies to the land, every person appearing by the abstract index and by the index of executions for the area in which the land is situate to have an interest in the land immediately before the registration of the tax deed, other than a person who has an interest referred to in clause 350 (7.1) (a) or (b). 4. The Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 5. The Public Guardian and Trustee. 2017, c. 10, Sched. 2, s. 55 (4). Same, spouse of owner (3.1) If a copy of the statement is sent under this section to a person appearing by the records of the land registry office to be the owner of the land, a copy of the statement shall also be sent to the spouse of that person, and, where this subsection is complied with, section 22 of the Family Law Act shall be deemed to have been complied with. 2017, c. 10, Sched. 2, s. 55 (5). Same, limitation (3.2) A person is not entitled to a copy of the statement under this section if, (a) after a reasonable search of the records mentioned in subsection 352 (1), the treasurer is unable to find the person’s address and the treasurer is not otherwise aware of the address; or (b) the person has expressly waived the right to a copy of the statement, either before or after the copy of the statement should have been sent. 2017, c. 10, Sched. 2, s. 55 (5). Payment out of court (4) Any person claiming entitlement under clause (1) (b) or (c) may apply to the Superior Court of Justice for payment out of court of the amount to which the person is entitled. 2017, c. 10, Sched. 2, s. 55 (6). Same (5) An application under subsection (4) may only be made within 10 years after the payment into court under subsection (2); however, the application may not be made earlier than 90 days after the payment into court. 2017, c. 10, Sched. 2, s. 55 (6). Notice of application (6) The applicant under subsection (4) shall serve the notice of application on the persons referred to in subsection (3). 2017, c. 10, Sched. 2, s. 55 (6). (6.1) Repealed: 2017, c. 10, Sched. 2, s. 55 (6). Judgment (7) On application under subsection (4), the court shall determine all of the entitlements to receive payments out of the proceeds of sale. 2017, c. 10, Sched. 2, s. 55 (6). Forfeiture (8) If no person makes an application under subsection (4) within 10 years after the payment into court under subsection (2), the amount paid into court, together with accrued interest, is deemed to be forfeited to the Crown in right of Ontario, and the Public Guardian and Trustee may be paid that amount in the name of the Crown on filing a written request for payment out of court with the Accountant of the Superior Court of Justice in the form provided by the Accountant. 2017, c. 10, Sched. 2, s. 55 (6). Same (9) If, after the court determines entitlements under subsection (7), there remains any amount paid into court 10 years after the payment into court under subsection (2), the remaining amount, together with accrued interest, is deemed to be forfeited to the Crown in right of Ontario, and the Public Guardian and Trustee may be paid that amount in the name of the Crown on filing a written request for payment out of court with the Accountant of the Superior Court of Justice in the form provided by the Accountant. 2017, c. 10, Sched. 2, s. 55 (6). No further proceeding (10) No proceeding shall be commenced in respect of any amount paid to the Public Guardian and Trustee under subsection (8) or (9).  For greater certainty, this subsection does not prevent a person from making a petition for a grant, waiver or release under section 3 of the Escheats Act, 2015. 2017, c. 10, Sched. 2, s. 55 (6). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 4 (26, 27) - 25/01/2010 2015, c. 38, Sched. 7, s. 45 (7-13) - 10/12/2016 2017, c. 10, Sched. 2, s. 55 (1-6) - 01/01/2018