PART VI SPECIAL PAYMENTS
Definitions, Part VI
88 In this Part, “municipal electricity utility” means, (a) a municipal corporation that generates, transmits, distributes or retails electricity directly, (b) a commission established under the Public Utilities Act or any other general or special Act through which a municipal corporation generates, transmits, distributes or retails electricity, (c) any other body, however established, through which a municipal corporation generates, transmits, distributes or retails electricity, (d) a corporation established pursuant to section 142 or a subsidiary of such a corporation, if a municipal corporation holds an interest, directly or indirectly, in one or more shares of such a corporation or subsidiary, (d.1) a corporation established after May 1, 2003 under sections 9, 10 and 11 of the Municipal Act, 2001 in accordance with section 203 of that Act or established under sections 7 and 8 of the City of Toronto Act, 2006 in accordance with sections 148 and 154 of that Act or a predecessor of those sections in either Act, for the purpose of directly or indirectly acquiring, holding, disposing of and otherwise dealing with shares of a corporation incorporated by a municipal corporation under section 142 of this Act, (d.2) any corporation or other entity through which, pursuant to subsection 144 (2), a municipal corporation, municipal service board, a city board or municipal services corporation generates electricity, (e) a police village that generates, transmits, distributes or retails electricity directly or indirectly, or a corporation or other entity owned by the members of a police village for the purpose of generating, transmitting, distributing or retailing electricity, (e.1) any corporation or other entity that is exempt under paragraph 149 (1) (c), (d), (d.1), (d.2), (d.3), (d.4), (d.5) or (d.6) of the Income Tax Act (Canada) from the payment of tax under that Act, and that generates, transmits, distributes or retails electricity in Ontario, other than, (i) a band as defined in the Indian Act (Canada), (ii) a corporation or other entity that is exempt under paragraph 149 (1) (d.5) of the Income Tax Act
(Canada) from the payment of tax under that Act because not less than 90 per cent of the capital of the corporation or entity is owned by a band as defined in the
Indian Act (Canada), or (iii) a corporation that is exempt under paragraph 149 (1) (d.6) of the Income Tax Act (Canada) from the payment of tax under that Act because all of its shares or capital are owned by a corporation or entity described in subclause (ii), (f) a person or entity prescribed by the regulations; (“service municipal d’électricité”) “taxation year” has the same meaning as in the Income Tax Act (Canada). (“année d’imposition”)  1998, c. 15, Sched. A, s. 88; 2000, c. 42, s. 30; 2004, c. 16, Sched. D, Table; 2004, c. 31, Sched. 11, s. 1; 2006, c. 32, Sched. C, s. 16 (3); 2007, c. 7, Sched. 12, s. 1; 2009, c. 12, Sched. B, s. 13; 2015, c. 38, Sched. 3, s. 3; 2017, c. 8, Sched. 8, s. 1. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 30
- 30/11/2000 2004, c. 16, Sched. D, Table - 01/01/2004; 2004, c. 31, Sched. 11, s. 1 - 02/05/2003 2006, c. 32, Sched. C, s. 16 (3) - 01/01/2007 2007, c. 7, Sched. 12, s. 1 - 01/01/2008 2009, c. 12, Sched. B, s. 13 - 09/09/2009 2015, c. 38, Sched. 3, s. 3 - 18/11/2015 2017, c. 8, Sched. 8, s. 1. - 17/05/2017