PART IX FINANCE
School support, partnership or corporation other than designated ratepayer
237 (1) In this section, “partnership” means partnership within the meaning of the Partnerships Act.  1997, c. 31, s. 113 (1). Non-application to designated ratepayer (2) This section does not apply to a corporation that is a designated ratepayer as defined in subsection 238 (1).  1997, c. 31, s. 113 (1). Right of corporation or partnership (3) Subject to subsections (9) and (11), a corporation or partnership by notice to the assessment commissioner in a form approved by the Minister of Finance under the Assessment Act may, (a) require the whole or any part of its assessment for residential property that it owns and that is within the jurisdiction of an English-language Roman Catholic board to be entered and assessed for English-language Roman Catholic board purposes; (b) require the whole or any part of its assessment for residential property that it owns and that is within the jurisdiction of a French-language separate district school board to be entered and assessed for French-language separate district school board purposes; or (c) require the whole or any part of its assessment for residential property that it owns and that is within the jurisdiction of a French-language public district school board to be entered and assessed for French-language public district school board purposes.  1997, c. 31, s. 113 (1). Duty of assessment commissioner (4) On receiving a notice under subsection (3) from the corporation or partnership, the assessment commissioner shall enter separately on the assessment roll to be next returned the corporation’s or partnership’s school support for each type of board specified in the notice.  1997, c. 31, s. 113 (1). Same (5) The assessment commissioner shall separately enter and assess for English-language public board purposes any assessment of the corporation or partnership not specified in the notice.  1997, c. 31, s. 113 (1). Notice to clerk (6) The assessment commissioner, on receipt of the notice from the corporation or partnership, shall forward a copy of the notice to the clerk of the municipality in which the residential property referred to in the notice is located.  1997, c. 31, s. 113 (1). Duty of clerk (7) On receiving the notice from the assessment commissioner, the clerk shall enter the corporation or partnership in the tax roll and enter separately the corporation’s or partnership’s school support for each type of board specified in the notice.  1997, c. 31, s. 113 (1); 2002, c. 17, Sched. F, Table. Same (8) The clerk shall separately enter and show as assessed for English-language public board purposes any assessment of the corporation or partnership not specified in the notice.  1997, c. 31, s. 113 (1). Re corporation (9) The portions of an assessment of a corporation that are assessed other than for English-language public board purposes shall not bear a greater proportion to the whole assessment of the corporation than, (a) in the case of assessment assessed for English-language Roman Catholic board purposes, the number of shares held in the corporation by supporters of an English-language Roman Catholic board bears to the total number of shares of the corporation issued and outstanding; (b) in the case of assessment assessed for French-language separate district school board purposes, the number of shares held in the corporation by supporters of a French-language separate district school board bears to the total number of shares of the corporation issued and outstanding; and (c) in the case of assessment assessed for French-language public district school board purposes, the number of shares held in the corporation by supporters of a French-language public district school board bears to the total number of shares of the corporation issued and outstanding.  1997, c. 31, s. 113 (1). Same (10) Subsection (9) does not apply to a corporation without share capital or a corporation sole.  1997, c. 31, s. 113 (1). Re partnership (11) The portions of an assessment of a partnership that are assessed other than for English-language public board purposes shall not bear a greater proportion to the whole assessment of the partnership than, (a) in the case of assessment assessed for English-language Roman Catholic board purposes, the interest of partners who are supporters of an English-language Roman Catholic board in the assets giving rise to the assessment bears to the whole interest of the partnership in the assets giving rise to the assessment; (b) in the case of assessment assessed for French-language separate district school board purposes, the interest of partners who are supporters of a French-language separate district school board in the assets giving rise to the assessment bears to the whole interest of the partnership in the assets giving rise to the assessment; and (c) in the case of assessment assessed for French-language public district school board purposes, the interest of partners who are supporters of a French-language public district school board in the assets giving rise to the assessment bears to the whole interest of the partnership in the assets giving rise to the assessment.  1997, c. 31, s. 113 (1). School support if corporation, partnership is tenant (12) A corporation or partnership that is a tenant of residential property may, subject to subsection (13), by notice to the assessment commissioner in a form approved by the Minister of Finance under the Assessment Act indicate the board or boards to which it wishes the amounts levied under section 257.7 in respect of such property to be distributed and the proportions of the amounts to be distributed to each board, and the amounts shall be distributed to the board or boards in the proportions indicated in the notice, and any portion of the amounts not indicated in the notice to be distributed to a specific board shall be distributed to the English-language public board that has jurisdiction in the area in which the property is located.  1997, c. 31, s. 113 (1). Application of subss. (9), (10), (11), (14), (15) and (16) (13) Subsections (9), (10), (11), (14), (15) and (16) apply with necessary modifications to a notice given under subsection (12).  1997, c. 31, s. 113 (1). Effect of notice (14) A notice given by a corporation under this section pursuant to a resolution of the directors or other persons having control or management over the affairs of the corporation is sufficient and shall continue in force and be acted on until it is withdrawn, varied or cancelled by a notice subsequently given by the corporation pursuant to a resolution of the directors or those other persons.  1997, c. 31, s. 113 (1). Same (15) A notice given by a partnership under this section is sufficient if signed by a partner and shall continue in force and be acted on until it is withdrawn, varied or cancelled by a notice subsequently given by a partner.  1997, c. 31, s. 113 (1). Inspection of notices (16) Every notice given under this section shall be kept by the assessment commissioner in his or her office, and shall at all convenient hours be open to inspection and examination.  1997, c. 31, s. 113 (1). Type of board (17) For the purposes of subsections (4) and (7), the following are types of boards: 1. English-language Roman Catholic boards. 2. French-language public district school boards. 3. French-language separate district school boards.  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