hordruma/ontario_laws_and_regs huggingface dataset:
PART IX FINANCE
Residential property, distribution of amounts levied
257.9 (1) Amounts levied for school purposes on residential 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. An amount levied on property taxable for English-language public board purposes shall be distributed to the English-language public district school board or public school authority in the area of jurisdiction of which the property is located. 2. An amount levied on property taxable for English-language Roman Catholic board purposes shall be distributed to the English-language separate district school board or Roman Catholic school authority in the area of jurisdiction of which the property is located. 3. An amount levied on property taxable for French-language public district school board purposes shall be distributed to the French-language public district school board in the area of jurisdiction of which the property is located. 4. An amount levied on property taxable for French-language separate district school board purposes shall be distributed to the French-language separate district school board in the area of jurisdiction of which the property is located. 5. An amount levied on property taxable for Protestant separate school board purposes shall be distributed to the Protestant separate school board in the area of jurisdiction of which the property is located. 6. An amount levied on property of a partnership within the meaning of section 237 or of a corporation to which section 237 applies, that is taxable for the purposes of one or more boards shall be distributed in accordance with the proportions of its assessment that result from the application of that section. 7. An amount levied on property of a designated ratepayer within the meaning of section 238 shall be distributed in the same manner as is provided in section 257.8 for rates levied on business property of the designated ratepayer.  1997, c. 31, s. 113 (2); 2006, c. 33, Sched. Z.3, s. 8 (13). Interpretation (2) Property is taxable for a board’s purposes if it is assessed to the support of a board.  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 (13) - 01/01/2009
PART IX FINANCE
Powers of municipality, levying rates
257.10 (1) A municipality that is required to levy rates for school purposes under this Division has, for purposes of the collection, chargeback, cancellation, refund or rebate of the rates, the same powers and duties as a municipality has in respect of the collection, chargeback, cancellation, refund or rebate of rates levied for municipal purposes, including powers and duties relating to the sale of land for tax arrears.  1997, c. 31, s. 113 (2); 2006, c. 33, Sched. Z.3, s. 8 (14). Powers of officers (2) The officers of a municipality required to levy a rate for school purposes under this Division have the same powers and duties in respect of the collection, chargeback, cancellation, refund or rebate of rates levied under this Division, including powers and duties relating to the sale of land for tax arrears, as officers of a municipality have in respect of rates levied for municipal purposes.  1997, c. 31, s. 113 (2); 2006, c. 33, Sched. Z.3, s. 8 (15). Application of other Acts (3) Section 349 of the Municipal Act, 2001 or section 314 of the City of Toronto Act, 2006, as the case may be, applies to taxes levied under this Division.  1997, c. 31, s. 113 (2); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 15 (13). Regulations (4) The Minister of Finance may make regulations, which may be general or particular in their application, varying, limiting or excluding the powers and duties under this section of municipalities and their officers.  1997, c. 31, s. 113 (2); 2006, c. 33, Sched. Z.3, s. 8 (16). Where board levies taxes (5) Where a board levies taxes for school purposes under this Division, the Minister of Finance has under this Act the powers and duties of the Minister of Finance under the Provincial Land Tax Act, 2006 to collect the taxes, to cancel them in whole or in part and to charge amounts back to the board.  2006, c. 33, Sched. Z.3, s. 8 (17). Transition (6) The Minister of Finance may exercise the powers and shall perform the duties of a board relating to the collection of arrears of taxes levied before January 1, 2009 under this Division and the board ceases to have those powers and duties on that date.  2006, c. 33, Sched. Z.3, s. 8 (17). Same (7) Arrears of taxes levied before January 1, 2009 under this Division may be collected under the Provincial Land Tax Act, 2006 as if the arrears were taxes imposed under that Act.  2006, c. 33, Sched. Z.3, s. 8 (17). Same (8) Every board shall give the Minister of Finance such information as he or she may request with respect to arrears of taxes levied before January 1, 2009 under this Division.  2006, c. 33, Sched. Z.3, s. 8 (17). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (2) - 01/01/1998; 1998, c. 3, 34 (3) - 11/06/1998 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 15 (13) - 01/01/2007; 2006, c. 33, Sched. Z.3, s. 8 (14-17) - 01/01/2009 257.10.1 Repealed:  2006, c. 33, Sched. Z.3, s. 8 (18). Section Amendments with date in force (d/m/y) 2002, c. 18, Sched. G, s. 11 - 26/11/2002 2006, c. 33, Sched. Z.3, s. 8 (18) - 01/01/2009
PART IX FINANCE
Difference in amounts levied and collected
257.11.1 (1) In addition to the amounts payable under subsection 257.11 (1.1), if the amount levied for school purposes under subsection 257.7 (1) is greater than the amount collected by the Minister of Finance, the Minister of Finance shall pay the difference out of the Consolidated Revenue Fund to the board on behalf of which the amount was levied.  2008, c. 19, Sched. D, s. 1; 2009, c. 18, Sched. 10, s. 1 (1). Payment deemed to be tax levied (2) Any amount paid to a board on behalf of which an amount was levied under subsection (1) is deemed to be tax levied under section 2 of the Provincial Land Tax Act, 2006.  2008, c. 19, Sched. D, s. 1; 2009, c. 18, Sched. 10, s. 1 (2). Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. D, s. 1 - 27/11/2008 2009, c. 18, Sched. 10, s. 1 (1, 2) - 01/01/2009
PART IX FINANCE
Vacant unit rebate
257.12.3 (1) Subject to the regulations made under subsection (2), subsections 364 (1), (2), (3) and (5) to (24) of the Municipal Act, 2001 and the regulations under subsection 364 (12) of that Act apply with necessary modifications in respect of any area in which a board is required to levy taxes for school purposes under this Division, and for that purpose, references to municipalities in those subsections shall be deemed to be references to the board that is required to levy taxes for school purposes under this Division.  2000, c. 25, s. 45 (13); 2002, c. 17, Sched. F, Table; 2017, c. 34, Sched. 12, s. 7 (1, 2). Regulations, Minister of Finance (2) The Minister of Finance may make regulations, (a) prescribing the amount of the rebate as a percentage of the tax payable for school purposes that is applicable to an eligible property; and (b) providing that subsection (1) does not apply to an area in which a board is required to levy taxes for school purposes under this Division. 2017, c. 34, Sched. 12, s. 7 (3). Section Amendments with date in force (d/m/y) 2000, c. 25, s. 45 (13)
- 01/01/2001 2002, c. 17, Sched. F, Table - 01/01/2003 2017, c. 34, Sched. 12, s. 7 (1-3) - 14/12/2017
PART IX FINANCE
Deferrals
257.13 (1) Where a by-law under subsection 319 (1) of the Municipal Act, 2001
or section 283 of the City of Toronto Act, 2006 is in effect in a municipality, the amount of payments that shall be made by the municipality to a board under section 257.11 shall be reduced by the total of all taxes levied by the municipality for the board under this Division that were deferred under the by-law.  1997, c. 31, s. 113 (2); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 15 (31). Same (2) Deferred taxes described in subsection (1), and interest on those taxes as provided under the by-law, shall be paid by the municipality to the board when the amounts are paid to the municipality.  1997, c. 31, s. 113 (2). 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 2006, c. 32, Sched. C, s. 15 (31) - 01/01/2007
PART IX FINANCE
Reductions
257.13.1 A tax levied under this Division shall be deemed to be a municipal property tax for the purposes of section 131 of the Residential Tenancies Act, 2006.  1997, c. 31, s. 113 (2); 2006, c. 17, s. 251. Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (2) - 01/01/1998 2006, c. 17, s. 251
- 31/01/2007
PART IX FINANCE
Regulations, unpaid taxes in territory being organized
257.13.2 The Lieutenant Governor in Council may make regulations governing the collection of unpaid taxes for school purposes on property in unorganized territory that is annexed to a municipality or that is incorporated as a municipality including, without limiting the generality of the foregoing, (a) requiring the municipality to make payments in respect of unpaid taxes to boards; (b) for the purposes prescribed in the regulations, deeming the taxes to be taxes for municipal purposes levied by the municipality.  1998, c. 3, s. 34 (8); 2006, c. 33, Sched. Z.3, s. 8 (25). Section Amendments with date in force (d/m/y) 1998, c. 3, s. 34 (8) - 11/06/1998 2006, c. 33, Sched. Z.3, s. 8 (25) - 01/01/2009
PART IX FINANCE
Interpretation
257.15 (1) In this Division, “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; (“territoire commun de compétence”) “municipality” includes an upper-tier muncipality. (“municipalité”)  1997, c. 31, s. 113 (3); 2002, c. 17, Sched. F, Table. Types of boards (2) For the purposes of this Division, the following are types of boards: 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 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998 2002, c. 17, Sched. F, Table - 01/01/2003
PART IX FINANCE
Rates set by boards
257.16 (1) For the purpose of raising money for its purposes, a board may determine, levy and collect rates on assessment for real property that is rateable for the board’s purposes as provided in section 257.17.  1997, c. 31, s. 113 (3). Subscriptions (2) For the purpose of raising money for its purposes, a Roman Catholic board may collect subscriptions on and from persons sending children to or subscribing towards the support of the board.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Assessment rateable under s. 257.16
257.17 (1) For the purposes of section 257.16, the following assessment for real property is rateable for a board’s purposes: 1. The assessment of residential property that is entered against an individual who is in respect of that property a supporter of that type of board. 2. The assessment of residential property that is entered against a partnership or corporation to which section 237 applies, to the extent that the assessment is entered and assessed for the purposes of that type of board. 3. The assessment of business property that is entered against an individual who is in respect of that property a supporter of that type of board. 4. The assessment of business property that is entered against a corporation sole and assessed for the purposes of that type of board. 5. The assessment of real property that would have been rateable under paragraph 2 or 4 if it had not vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation, for the period that begins on the day on which the real property
is escheated or forfeited and that ends on the day a notice is registered on title to the real property under section 24 of the Forfeited Corporate Property Act, 2015, indicating that the Crown intends to use the property for Crown purposes. 6. The assessment of real property that would have been rateable under paragraph 1 or 3 if it did not belong to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs, for the period that begins on the day on which the real property becomes property of the Crown and that ends on the day a notice is registered on title to the real property indicating that the Crown intends to use the property for Crown purposes. 1997, c. 31, s. 113 (3); 2017, c. 10, Sched. 4, s. 3 (5). Transition (2) If real property described in paragraph 5 of subsection (1) is vested in the Crown in right of Ontario before subsection 3 (5) of Schedule 4 to the Modernizing Ontario’s Municipal Legislation Act, 2017 comes into force, subsection (1) applies in respect of that real property as if paragraph 5 of that subsection had been in force on the day the real property became vested in the Crown. 2017, c. 10, Sched. 4, s. 3 (6). Same (3) If real property described in paragraph 6 of subsection (1) became the property of the Crown in right of Ontario before subsection 3 (5) of Schedule 4 to the Modernizing Ontario’s Municipal Legislation Act, 2017 comes into force, subsection (1) applies in respect of that real property as if paragraph 6 of that subsection had been in force on the day the real property became the property of the Crown. 2017, c. 10, Sched. 4, s. 3 (6). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998 2017, c. 10, Sched. 4, s. 3 (5, 6) - 30/05/2017
PART IX FINANCE
Agreements with municipalities re collection
257.18 (1) Subject to the regulations, a board and a municipality may enter into an agreement providing for the municipality to levy and collect rates determined by a board under section 257.16.  1997, c. 31, s. 113 (3). Regulations (2) The Lieutenant Governor in Council may make regulations, which may be general or particular, respecting the terms of agreements referred to in subsection (1).  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Collection powers of boards
257.19 (1) A municipality or board that levies or collects rates for school purposes under this Division has, for purposes of the collection, chargeback, cancellation, refund or rebate of the rates, the same powers and duties as a municipality has in respect of the collection, chargeback, cancellation, refund or rebate of rates levied for municipal purposes, including powers and duties relating to the sale of land for tax arrears.  1997, c. 31, s. 113 (3). Powers of officers (2) The officers of a municipality or of a board that levies or collects rates for school purposes under this Division have the same powers and duties in respect of the collection, chargeback, cancellation, refund or rebate of rates levied under this Division, including powers and duties relating to the sale of land for tax arrears, as officers of a municipality have in respect of rates levied for municipal purposes.  1997, c. 31, s. 113 (3). Application of other Acts (3) Section 349 of the Municipal Act, 2001 or section 314 of the City of Toronto Act, 2006, as the case may be, applies to rates levied under this Division.  1997, c. 31, s. 113 (3); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 15 (32). Regulations (4) The Minister of Finance may make regulations, which may be general or particular in their application, (a) varying, limiting or excluding the powers and duties under this section of municipalities and boards and of the officers of municipalities and boards; and (b) providing for anything that the Minister considers necessary or advisable to ensure that tax collection by municipalities and boards under the provisions of this Division is co-ordinated with tax collection under any other provisions of this Act or under the provisions of any other Act and, for the purpose, varying, limiting or excluding the application of any provision of this or any other Act.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 15 (32) - 01/01/2007
PART IX FINANCE
Designation by individuals re business property
257.20 (1) For the purposes of rates levied under this Division, section 236 applies with necessary modifications to permit an individual to give notice in respect of assessment for business property and, for the purpose, a reference to “residential property” shall be deemed to be a reference to “business property”.  1997, c. 31, s. 113 (3). Exception (2) Despite subsection (1), a person who is an owner or tenant of business property outside the area of jurisdiction of all boards is not entitled to apply under this section.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Limitation on s. 257.20 where residential property assessed
257.21 If an individual is an owner or tenant of residential property in the area of jurisdiction of a board and is also the owner or tenant of business property in the area of jurisdiction of that board, (a) the person shall be deemed to have applied in respect of the business property under section 16 of the Assessment Act to the assessment commissioner for the area in which the business property is located, to have his or her name included or altered in the assessment roll as a supporter of that board in respect of the business property; and (b) despite section 257.20, the person is not entitled to apply under section 16 of the Assessment Act to have his or her name included or altered in the assessment roll as a supporter of a different board in respect of business property within the area of jurisdiction of that board.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Designation by corporations sole re business assessment
257.22 For the purpose of rates levied under this Division, section 237 applies with necessary modifications to permit a corporation sole to give notice in respect of its assessment for business property and, for the purpose, a reference to “residential property” shall be deemed to be a reference to “business property”.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Assessment of certain tenants
257.23 (1) For the purposes of rates levied under this Division, subsections 237 (1) to (11) and (14) to (17) apply with necessary modifications to the assessment of residential property entered against a partnership or corporation, other than a designated ratepayer as defined in subsection 238 (1), that is a tenant of the property.  1997, c. 31, s. 113 (3). Same (2) For the purposes of rates levied under this Division, a notice in respect of residential property given under subsection 237 (12) indicating the proportions of amounts to be distributed to each board shall be deemed to be a notice given under subsection 237 (3) requiring the same proportions of the assessment of the property to be entered and assessed for the purposes of the same boards.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Tenant priority
257.24 (1) The tenant of land shall be deemed to be the person primarily liable for the payment of school rates imposed under this Division and for determining the type of board to which those rates shall be applied.  1997, c. 31, s. 113 (3). Same (2) No agreement between the owner and tenant as to the payment of rates as between themselves alters or affects the operation of this section.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Regulations re property classes and tax ratios
257.25 (1) The Lieutenant Governor in Council may make regulations for the purposes of this Division prescribing property classes and establishing school purpose tax ratios for municipalities and territory without municipal organization that are situated within the area of jurisdiction of a board.  1997, c. 31, s. 113 (3). Same (2) A regulation made under subsection (1) may establish different school purpose tax ratios for the areas of jurisdiction of different boards.  1997, c. 31, s. 113 (3). Same (3) A regulation made under subsection (1) prescribing property classes shall prescribe the residential property class as prescribed under the Assessment Act.  1997, c. 31, s. 113 (3); 2002, c. 22, s. 59 (1). Definition (4) In subsection (1), “school purpose tax ratio” means the ratio that the rate levied for a board’s purposes for each property class prescribed under subsection (1) must be to the rate levied for the board’s purposes for the residential property class.  1997, c. 31, s. 113 (3); 2002, c. 22, s. 59 (2). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998 2002, c. 22, s. 59 (1, 2)
- 01/01/2003
PART IX FINANCE
Determination of rates
257.26 (1) Where a board determines rates under this Division, the board shall determine the rates in such a way that the rates on the different classes of property are in the same proportion to each other as the tax ratios established under section 257.25 for the property classes are to each other.  1997, c. 31, s. 113 (3). Same (2) A board may determine different rates under subsection (1) for a municipality, a part of a municipality, territory without municipal organization or part of territory without municipal organization.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Regulations
257.27 (1) The Minister may make regulations, (a) governing the form and content of tax notices and the giving of tax notices in connection with rates imposed under this Division; (b) requiring boards that determine rates under this Division to prepare documents respecting, (i) the budgeting process and financial planning relied on in determining the rates, and (ii) the revenues raised or expected to be raised by the rates; (c) respecting the form and contents of the documents referred to in clause (b); (d) requiring boards to report to the Minister and to the ratepayers of the board on any matter referred to in subclause (b) (i) or (ii), in the form and manner specified in the regulations.  1997, c. 31, s. 113 (3). General or particular (2) A regulation made under this section may be general or particular.  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998
PART IX FINANCE
Notice to assessment commissioner
257.29 (1) A board shall give written notice to the assessment commissioner of its intention to levy rates under this Division at least 12 months before January 1 of the first year in respect of which a board levies rates under this Division.  1997, c. 31, s. 113 (3). Same (2) A board is not entitled to determine, levy or collect rates under this Division unless it has given the notice referred to in subsection (1).  1997, c. 31, s. 113 (3). Section Amendments with date in force (d/m/y) 1997, c. 31, s. 113 (3) - 01/01/1998 DIVISION C.1   FINANCIAL RECOVERY PLANS