hordruma/ontario_laws_and_regs huggingface dataset:
PART IX FINANCE
Provincial guarantee, certain instruments
244 (1) The Lieutenant Governor in Council may by order authorize the Minister of Finance to guarantee payment by the Province of the principal, interest and premium of debt instruments or other instruments prescribed under clause 247 (3) (f) issued by a board or other debt instruments issued by a corporation established under subsection 248 (1) and any such authorization may relate to a single instrument or to a class of instruments as such class is defined in the authorizing order in council.  2009, c. 25, s. 29 (1). Form of guarantee (2) The form of the guarantee and the manner of its execution shall be determined by order of the Lieutenant Governor in Council, and every guarantee executed in accordance with the order is conclusive evidence of the guarantee.  1997, c. 31, s. 113 (1). Validity of guaranteed instruments (3) Any debt instrument prescribed under clause 247 (3) (f) or other debt instrument, payment of which is guaranteed by the Province under this section, is valid and binding on the board or corporation by which it is issued according to its terms.  2009, c. 25, s. 29 (2). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2009, c. 25, s. 29 (1, 2)
- 15/12/2009
PART IX FINANCE
Rules re certain debentures
246 (1) Subsections (2) to (5) apply despite, (a) the provisions of any other Act; (b) any debenture; (c) any municipal or board by-law, resolution or agreement under which a debenture is issued; or (d) any document relating to a debenture.  1997, c. 31, s. 113 (1). No obligation to raise money through rates to pay debentures (2) A board is not obliged to raise money by way of rates, (a) to pay the principal and interest on a debenture to which section 245 applies; (b) to pay amounts for deposit into a sinking fund or retirement fund in respect of a debenture to which section 245 applies; (c) to pay amounts to a municipality in respect of a debenture to which section 245 applies; or (d) for any other purpose.  1997, c. 31, s. 113 (1). Deemed amendment (3) A by-law, resolution, agreement or other document relating to a debenture to which section 245 applies and the debenture shall be deemed to have been amended to accord with subsections (1), (2), (4) and (5).  1997, c. 31, s. 113 (1). Rights of debenture holder (4) No holder of a debenture to which section 245 applies shall have any right to require payment, except in accordance with the payment schedule for the debenture, by reason only that the board that has assumed the obligation for the debenture may not be identical to the old board that issued the debenture or that the board that is obliged to make payments to a municipality in respect of the debenture may not be identical to the old board that was obliged to make payments to the municipality in respect of the debenture.  1997, c. 31, s. 113 (1). Same (5) None of the following shall constitute default by a district school board, a school authority, an old board or a municipality in the fulfilment of the obligations related to the debenture or a breach by a district school board, a school authority, an old board or a municipality of the terms or conditions of the debenture or of a by-law authorizing the issue of the debenture: 1. The amalgamation or merger of the old board that issued the debenture with a district school board. 2. The inability of a district school board or school authority to impose rates. 3. The elimination of a charge on the property and rates of the board that issued the debenture. 4. Anything done by a district school board or school authority in compliance with this Act or any regulation, order or directive made under this Act.  1997, c. 31, s. 113 (1). Terms and conditions continued (6) Subject to subsections (1) to (5), a debenture to which section 245 applies that is issued before this section comes into force continues to be payable on the same terms and conditions as are required by the debenture.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998
PART IX FINANCE
Agreements
249 A board may enter into an agreement with the corporation established under subsection 248 (1), (a) for the provision to the board of financial services that the corporation is authorized to provide to a board section 248; (b) for the borrowing of money as principal or agent on behalf of the board as authorized under section 248; and (c) for the lending of money to the board as authorized under section 248.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 Miscellaneous Board Revenues
PART IX FINANCE
Financial statements
252 (1) Every year, the treasurer of every board shall prepare the financial statements for the board by the date prescribed under subsection (3) and, on receiving the auditor’s report on the financial statements, shall promptly give the Ministry two copies of the financial statements and the auditor’s report.  1997, c. 31, s. 113 (1). Publication and notice (2) Within one month after receiving the auditor’s report on the board’s financial statements, the treasurer shall do one of the following: 1. Publish the financial statements and the auditor’s report on the board’s website or, if the board does not have a website, make the financial statements and the auditor’s report available to those affected by them in another manner that the treasurer considers appropriate. 2. Mail or deliver a copy of the financial statements and auditor’s report to each of the board’s supporters. 2016, c. 5, Sched. 8, s. 3. Regulations re publication and notice (2.1) The Minister may make regulations respecting the form in which the financial statements and auditor’s report shall be published, mailed, delivered or otherwise made available under subsection (2), and respecting any related timelines, and the treasurer shall comply with any such regulations. 2016, c. 5, Sched. 8, s. 3. Minister’s powers (3) The Minister may prescribe the date in each year by which the treasurer of a board shall prepare the financial statements of the board and forward them to the auditor.  1997, c. 31, s. 113 (1). Same (4) Part III (Regulations) of the Legislation Act, 2006 does not apply to anything done by the Minister under subsection (3).  1997, c. 31, s. 113 (1); 2006, c. 21, Sched. F, s. 136 (1). (5)-(6) Repealed:  2006, c. 10, s. 31. Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2006, c. 10, s. 31
- 01/06/2006; 2006, c. 21, Sched. F, s. 136 (1) - 25/07/2007 2016, c. 5, Sched. 8, s. 3 - 19/04/2016
PART IX FINANCE
Appointment of auditor
253 (1) Every board shall appoint one or more auditors for a term not exceeding five years who shall be a person licensed under the Public Accounting Act, 2004.  1997, c. 31, s. 113 (1); 2004, c. 8, s. 46. (2) Repealed:  2006, c. 10, s. 32. Ineligibility for appointment (3) No person shall be appointed as an auditor of a board who is or during the preceding year was a member of the board or who has or during the preceding year had any direct or indirect interest in any contract or any employment with the board other than for services within the person’s professional capacity, and every auditor, on appointment, shall make and subscribe a declaration to that effect.  1997, c. 31, s. 113 (1). Duties of auditor (4) An auditor of a board shall perform the duties that are prescribed by the Minister under paragraph 30 of subsection 8 (1) and the duties that may be required by the board that do not conflict with the duties prescribed by the Minister.  1997, c. 31, s. 113 (1). Rights of auditor (5) An auditor of a board has the right of access at all reasonable hours to all records of the board and is entitled to require from the members and officers of the board any information and explanation that in the auditor’s opinion may be necessary to enable the auditor to carry out his or her duties.  1997, c. 31, s. 113 (1). Obstruction (6) Every member and every officer of a board who, (a) refuses or neglects to provide the access to the records of the board to which the auditor is entitled under subsection (5); or (b) refuses or neglects to provide information or an explanation required by the auditor under subsection (5), is guilty of an offence and on conviction is liable to a fine of not more than $200, but no person is liable if the person proves that he or she has made reasonable efforts to provide the access or the information or explanation.  1997, c. 31, s. 113 (1). Power to take evidence (7) An auditor of a board may require any person to give evidence on oath or affirmation for the purposes of the audit and section 33 of the Public Inquiries Act, 2009
applies for the purposes of obtaining that evidence.  2009, c. 33, Sched. 6, s. 53 (3). Attendance at meetings of board (8) An auditor of a board is entitled to attend any meeting of the board or of a committee of the board and to receive all notices relating to that meeting that a member is entitled to receive and to be heard at the meeting that the auditor attends on any part of the business of the meeting that concerns him or her as auditor.  1997, c. 31, s. 113 (1). (9)-(11) Repealed:  2009, c. 25, s. 31. Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2004, c. 8, s. 46, Table
- 01/11/2005 2006, c. 10, s. 32
- 01/06/2006 2009, c. 25, s. 31
- 15/12/2009; 2009, c. 33, Sched. 6, s. 53 (3) - 01/06/2011
PART IX FINANCE
Audit committee
253.1 (1) Every district school board shall establish an audit committee.  2009, c. 25, s. 32. Regulations (2) The Minister may make regulations governing the composition, functions, powers and duties of audit committees established under subsection (1).  2009, c. 25, s. 32. Same (3) A regulation made under subsection (2) may provide for a district school board’s audit committee to include individuals who are not members of the board.  2009, c. 25, s. 32. Same (4) A regulation made under subsection (2) may provide that a district school board’s audit committee has all the powers of an auditor under section 253.  2009, c. 25, s. 32. Same (5) A regulation under this section may be general or particular.  2009, c. 25, s. 32. Section Amendments with date in force (d/m/y) 2009, c. 25, s. 32
- 15/12/2009
PART IX FINANCE
Custody of books, etc.
254 (1) A person who has in his or her possession a book, paper, chattel or money of a board shall not wrongfully, (a) withhold it from a person specified by the board or the Minister; (b) neglect or refuse to give it to the specified person in the manner specified by the board or the Minister; (c) neglect or refuse to account for it to the specified person in the manner specified by the board or the Minister.  1997, c. 31, s. 113 (1). Summons for appearance (2) On application to a judge by the board or the Minister, supported by affidavit, showing that a person failed to comply with subsection (1), the judge may summon the person to appear before the judge at a time and place appointed by the judge.  1997, c. 31, s. 113 (1). Order to account (3) The judge shall, in a summary manner, and whether the person complained against does or does not appear, hear the application and may order the person complained against to deliver up, account for and pay over the book, paper, chattel or money by a day to be named by the judge in the order, together with any reasonable costs incurred in making the application that the judge may allow.  1997, c. 31, s. 113 (1). Other remedy not affected (4) A proceeding before a judge under this section does not impair or affect any other remedy that the board or the Minister may have against the person complained against or against any other person.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 Miscellaneous
PART IX FINANCE
Recreation committees
255 (1) If a recreation committee or a joint recreation committee is appointed under a regulation made under the Ministry of Tourism and Recreation Act for territory without municipal organization within the jurisdiction of a board, the board, (a) may exercise the powers and shall perform the duties of a municipal council with respect to preparing estimates of the sums required during the year for the purposes of the committee or joint committee, and levying rates for those purposes on all rateable property in that territory; and (b) if there is a joint recreation committee, shall apportion the costs of the joint committee by agreement with the other board or boards concerned.  1997, c. 31, s. 113 (1); 2006, c. 33, Sched. Z.3, s. 8 (5). Collection of taxes (2) The rates levied under subsection (1) may be collected under the Provincial Land Tax Act, 2006 as if they were taxes imposed under that Act.  2006, c. 33, Sched. Z.3, s. 8 (6). (3) Repealed:  2006, c. 33, Sched. Z.3, s. 8 (6). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2006, c. 33, Sched. Z.3, s. 8 (5, 6) - 01/01/2009
PART IX FINANCE
Rates for certain public libraries
256 (1) Where a public library has been established for a school section in territory without municipal organization that is deemed to be a district municipality within the area of jurisdiction of an English-language public district school board under subsection 58.1 (2), the English-language public district school board shall be deemed to be an appointing council for the district municipality under section 24 of the Public Libraries Act and the amount of the estimates of the board of the public library appropriated for the board of the public library by the English-language public district school board shall be raised by a levy imposed by the English-language public district school board on all the rateable property in the district municipality and the estimated expenses to be incurred by the English-language public board in connection with raising the levy shall be recoverable by the board and shall be included in the levy imposed under this section.  1997, c. 31, s. 113 (1); 2002, c. 17, Sched. F, Table. Definition (2) In this section, “rateable property” means real property, other than property that is exempt from taxation under the Assessment Act.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2002, c. 17, Sched. F, Table - 01/01/2003 257 Repealed:  2006, c. 33, Sched. Z.3, s. 8 (7). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2006, c. 33, Sched. Z.3, s. 8 (7) - 01/01/2009 257.1 Repealed:  2009, c. 25, s. 33. Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 2009, c. 25, s. 33 - 15/12/2009
PART IX FINANCE
Transition: notice of support by certain partnerships, corporations
257.2 (1) A notice that was given under a provision included in the list set out in subsection (2) and that was not withdrawn or cancelled continues in effect or, if varied under one of those provisions, continues in effect as varied, until a new notice is given under section 237, except that, (a) a notice requiring assessment to be entered, rated and assessed for separate school purposes shall be deemed to be a notice requiring assessment to be entered and assessed for English-language Roman Catholic board purposes; (b) a notice requiring assessment to be entered, rated and assessed for the purposes of The Prescott and Russell County Roman Catholic English-Language Separate School Board shall be deemed to be a notice requiring assessment to be entered and assessed for English-language Roman Catholic board purposes; (c) a notice requiring assessment to be entered, rated and assessed for the purposes of the Roman Catholic sector of The Ottawa-Carleton French-language School Board or of the Conseil des écoles catholiques de langue française de la région d’Ottawa-Carleton or of the Conseil des écoles séparées catholiques de langue française de Prescott-Russell shall be deemed to be a notice requiring assessment to be entered and assessed for French-language separate district school board purposes; and (d) a notice requiring assessment to be entered, rated and assessed for the purposes of the public sector of The Ottawa-Carleton French-language School Board or of the Conseil des écoles publiques d’Ottawa-Carleton shall be deemed to be a notice requiring assessment to be entered and assessed for French-language public district school board purposes.  1997, c. 31, s. 113 (1). Same (2) The following is the list of provisions referred to in subsection (1): 1. Subsection 112 (3) of this Act, as that subsection read immediately before the coming into force of this section. 2. Subsection 17 (4) of the Ottawa-Carleton French-language School Board Act, as that subsection read immediately before the coming into force of this section. 3. A predecessor of the subsection referred to in paragraph 1 or 2. 4. Section 48 of Ontario Regulation 425/94, as amended by Ontario Regulations 453/94 and 689/94. 5. Section 16.4 of Ontario Regulation 479/91, as amended by Ontario Regulations 144/94 and 93/95.  1997, c. 31, s. 113 (1). Same (3) A notice mentioned in clause (1) (a), (b), (c) or (d) that was given by a partnership or corporation in respect of property of which the partnership or corporation is a tenant shall be deemed to be a notice given under subsection 237 (12).  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998
PART IX FINANCE
Tax relief, etc., in unorganized territory
257.2.1 (1) The Minister of Finance may make regulations to limit the changes in taxes for school purposes from the taxes for school purposes in 1997 or to give relief from taxes for school purposes in territory without municipal organization.  1998, c. 3, s. 34 (1). Limiting changes in taxes (1.1) The Minister of Finance may make regulations to limit the changes in taxes for school purposes from the taxes for school purposes in 2000 or in any subsequent year or to give relief from taxes for school purposes in territory without municipal organization.  2000, c. 25, s. 45 (3). Exception (2) This section does not apply with respect to territory without municipal organization that is deemed to be attached to a municipality for the purposes of taxation.  1998, c. 3, s. 34 (1). What regulations can provide for, etc. (3) The following apply with respect to regulations under subsections (1) and (1.1): 1. Without limiting what a regulation may provide for, the regulations may provide for any matter provided under sections 318, 319, 361, 362 and 367 and Part IX of the Municipal Act, 2001. 2. A regulation may require rebates to be paid by boards. 3. A regulation made in 2001 or a later year may relate to the entire year in which it is made. 4. A regulation may delegate anything to boards or other persons or bodies and may attach conditions to such delegations. 5. A regulation may be general or specific in its application.  1998, c. 3, s. 34 (1); 1998, c. 33, s. 40; 2000, c. 25, s. 45 (4); 2002, c. 8, Sched. A, s. 1; 2002, c. 17, Sched. F, Table. Note:  The amendments made by the Statutes of Ontario, 1998, chapter 33 apply, except where the context otherwise requires, with respect to the entire 1998 taxation year not just that portion of it that follows December 18, 1998.  See:  1998, c. 33, s. 47 (1). Conflicts (4) In the case of a conflict between a regulation and this Act or the Provincial Land Tax Act, 2006 or the predecessor Act, the regulation prevails.  1998, c. 3, s. 34 (1); 2006, c. 33, Sched. Z.3, s. 8 (8). Section Amendments with date in force (d/m/y) 1998, c. 3, s. 34 (1) - 11/06/1998 2000, c. 25, s. 45 (3, 4)
- 01/01/2001 2002, c. 8, Sched. A, s. 1 - 27/06/2002; 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 33, Sched. Z.3, s. 8 (8) - 01/01/2009
PART IX FINANCE
Regulations re transitional matters
257.3 (1) The Lieutenant Governor in Council may make regulations providing for such transitional matters as the Lieutenant Governor in Council considers necessary or advisable in connection with the education funding reforms of 1997 and 1998.  1997, c. 31, s. 113 (1). General or particular (2) A regulation made under subsection (1) may be general or particular.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998
PART IX FINANCE
Type of board for Assessment Act purposes
257.4 For the purposes of the
Assessment Act, the following are the types of board that a person may support: 1. English-language public board. 2. English-language Roman Catholic board. 3. French-language public district school board. 4. French-language separate district school board. 5. Protestant separate school board.  1997, c. 31, s. 113 (1). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (1) - 01/01/1998 DIVISION B   EDUCATION TAXES Education Taxes
PART IX FINANCE
Definitions
257.5 In sections 257.6 to 257.14, “business property” means, (a) property in the commercial property class, the industrial property class or the pipe line property class, all as prescribed under the Assessment Act, (b) property in a class of real property prescribed by the regulations, or (c) property described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001 or paragraphs 1 and 2 of section 280 of the City of Toronto Act, 2006, as the case may be; (“bien d’entreprise”) “residential property” means, (a) property in the residential property class, the farm property class, the managed forests property class or the multi-residential property class, all as prescribed under the Assessment Act, or (b) property in a class of real property prescribed by the regulations. (“bien résidentiel”)  1997, c. 31, s. 113 (2); 1998, c. 3, s. 34 (2); 2002, c. 17, Sched. F, Table; 2002, c. 22, s. 57; 2006, c. 32, Sched. C, s. 15 (10); 2008, c. 7, Sched. F, s. 1. Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (2) - 01/01/1998 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 57
- 01/01/2003 2006, c. 32, Sched. C, s. 15 (10) - 01/01/2007 2008, c. 7, Sched. F, s. 1 (1, 2) - 01/01/2007
PART IX FINANCE
Business property, distribution of amounts levied
257.8 (1) In this section, “common jurisdictional area”, in respect of two or more boards, means the area that is within the area of jurisdiction of both or all of those boards.  1997, c. 31, s. 113 (2). Same (2) Amounts levied for school purposes on business property under this Division by a municipality or board shall be distributed by the municipality or the Minister of Finance, as the case may be, in accordance with the following requirements: 1. Where the property is located in the area of jurisdiction of only one board, the amount levied on the property shall be distributed to that board. 2. Where the property is located in the area of jurisdiction of more than one board, the amount shall be distributed among the boards in proportion to enrolment as determined and calculated by the Minister under subsection (3) in the common jurisdictional area of the boards.  1997, c. 31, s. 113 (2); 2006, c. 33, Sched. Z.3, s. 8 (12). Calculation by Minister (3) The Minister shall determine enrolment and shall calculate the proportions for each year for each common jurisdictional area and shall publish the proportions in The Ontario Gazette, for each municipality and for territory without municipal organization in each common jurisdictional area.  1997, c. 31, s. 113 (2). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (2) - 01/01/1998 2006, c. 33, Sched. Z.3, s. 8 (12) - 01/01/2009