hordruma/ontario_laws_and_regs huggingface dataset:
PART XII FEES AND CHARGES
395.
395 Nothing in this Act authorizes a municipality or local board to impose a fee or charge for supplying natural and artificial gas which exceeds the amount for the supply permitted by the Ontario Energy Board.  2001, c. 25, s. 395; 2006, c. 32, Sched. A, s. 167. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 167 - 01/01/2007 396 Repealed:  2006, c. 32, Sched. A, s. 168. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 168 - 01/01/2007
PART XII FEES AND CHARGES
397.
397 (1) A municipality may pass a by-law providing that a by-law of a local board of the municipality, which is not a local board of any other municipality, imposing fees or charges shall not come into force until the municipality passes a resolution approving the by-law of the local board.  2006, c. 32, Sched. A, s. 169. Exception (2) A by-law of a municipality under subsection (1) does not apply to fees or charges subject to approval under any federal Act or under a regulation under section 400.  2006, c. 32, Sched. A, s. 169. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 169 - 01/01/2007
PART XII FEES AND CHARGES
398.
398 (1) Fees and charges imposed by a municipality or local board on a person constitute a debt of the person to the municipality or local board, respectively.  2001, c. 25, s. 398 (1); 2006, c. 32, Sched. A, s. 170 (1). Amount owing added to tax roll (2) The treasurer of a local municipality may, and upon the request of its upper-tier municipality, if any, or of a local board whose area of jurisdiction includes any part of the municipality shall, add fees and charges imposed by the municipality, upper-tier municipality or local board, respectively, to the tax roll for the following property in the local municipality and collect them in the same manner as municipal taxes: 1.  In the case of fees and charges for the supply of a service or thing to a property, the property to which the service or thing was supplied. 2.  In all other cases, any property for which all of the owners are responsible for paying the fees and charges.  2001, c. 25, s. 398 (2); 2006, c. 32, Sched. A, s. 170 (2); 2017, c. 10, Sched. 1, s. 69. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 170 (1, 2) - 01/01/2007 2017, c. 10, Sched. 1, s. 69 - 30/05/2017 399 Repealed: 2017, c. 23, Sched. 5, s. 53. Section Amendments with date in force (d/m/y) 2017, c. 23, Sched. 5, s. 53 - 03/04/2018
PART XII FEES AND CHARGES
400.
400 The Minister may make regulations providing for any matters which, in the opinion of the Minister, are necessary or desirable for the purposes of this Part, including, (a)  providing that a municipality or local board does not have the power to impose fees or charges for services or activities, for costs payable for services or activities, for use of municipal property or on the persons prescribed in the regulation; (b)  imposing conditions and limitations on the powers of a municipality or local board to impose fees or charges; (c)  providing that a body is a local board for the purpose of this Part; (d)  providing that fees or charges in a prescribed class of fees or charges which are added to the tax roll under subsection 398 (2) have priority lien status and designating all or any of those fees or charges to be fees or charges relating to a local improvement; (e)  providing that fees or charges that have priority lien status under clause (d) are payable with respect to property that is exempt from taxation under section 3 of the Assessment Act; (f)  requiring a municipality or local board to give the prescribed notice of its intention to pass a by-law imposing the fees and charges which have priority lien status under clause (d) to the prescribed persons in the manner and form and at the times prescribed; (g)  providing for a process of appealing a by-law to the extent that it imposes the fees or charges that have priority lien status under clause (d) and providing that the appeal may apply to all or any aspect of the by-law specified in the regulations; (h)  providing for the powers the person or body hearing the appeal under clause (g) may exercise; (i)  providing for rules or authorizing the person or body hearing the appeal under clause (g) to determine when by-laws subject to appeal come into force, including a retroactive date not earlier than the day on which the by-law was passed; (j)  without limiting any of clauses (a) to (i), providing for any matter provided for in the Local Improvement Act, as it read immediately before its repeal on January 1, 2003, including delegations of authority.  2001, c. 25, s. 400; 2002, c. 17, Sched. A, s. 78; 2006, c. 32, Sched. A, s. 171. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 78 (1, 2) - 01/01/2003 2006, c. 32, Sched. A, s. 171 (1-3) - 01/01/2007 Part xii.1   Power to impose transient accomModation tax
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.1
400.1 (1) A local municipality may, by by-law, impose a tax in respect of the purchase of transient accommodation in the municipality in accordance with this Part if the tax is a direct tax. 2017, c. 8, Sched. 19, s. 11. Requirements for by-law (2) A by-law described in subsection (1) must satisfy the following criteria: 1.  It must state the subject of the tax to be imposed. 2.  It must state the tax rate or the amount of tax payable. 3.  It must state the manner in which the tax is to be collected, including the designation of any persons or entities who are authorized to collect the tax as agents for the municipality and any collection obligations of persons or entities who are required to collect the tax under subsection (4). 2017, c. 8, Sched. 19, s. 11. Other contents of by-law (3) A by-law described in subsection (1) may provide for, (a)  exemptions from the tax; (b)  rebates of tax; (c)  penalties for failing to comply with the by-law; (d)  interest on outstanding taxes or penalties; (e)  the assessment of outstanding tax, penalties or interest; (f)  audit and inspection powers; (g)  the establishment and use of dispute resolution mechanisms; (h)  the establishment and use of such enforcement measures as the council of the municipality considers appropriate if an amount assessed for outstanding tax, penalties or interest remains unpaid after it is due, including measures such as garnishment, the seizure and sale of property and the creation and registration of liens; (i)  such other matters as the council of the municipality considers appropriate. 2017, c. 8, Sched. 19, s. 11. By-law may require persons or entities to collect tax (4) Subject to subsection (5), a by-law described in subsection (1) may require certain persons or entities to collect the tax as agents for the municipality. 2017, c. 8, Sched. 19, s. 11. Exception (5) The by-law shall not require the collection of the tax, as an agent for the municipality, by the Crown, any agency of the Crown or any authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council. 2017, c. 8, Sched. 19, s. 11. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.2
400.2 A municipality is not authorized to impose taxes under section 400.1 on any of the following: 1.  The Crown, every agency of the Crown in right of Ontario and every authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council. 2.  Every board as defined in subsection 1 (1) of the Education Act. 3.  Every university in Ontario and every college of applied arts and technology and post-secondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants entitlements from the Crown. 4.  Every hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a licence issued under the Private Hospitals Act. 5.  Every long-term care home as defined in subsection 2 (1) of the Fixing Long-Term Care Act, 2021. 6.  Such other persons and entities as may be prescribed. 2017, c. 8, Sched. 19, s. 11; 2021, c. 39, Sched. 2, s. 16 (5). Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017; 2017, c. 25, Sched. 9, s. 103 - no effect - see 2023, c. 4, Sched. 1, s. 67 - 18/05/2023 2021, c. 39, Sched. 2, s. 16 (5) - 11/04/2022
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.3
400.3 This Part does not limit the authority of a municipality under Part VIII (Municipal Taxation). 2017, c. 8, Sched. 19, s. 11. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.4
400.4 (1) The use of one or more enforcement measures established by a by-law under section 400.1 does not prevent a municipality from using any other remedy available in law to enforce the payment of amounts owing under this Part. 2017, c. 8, Sched. 19, s. 11. Priority of outstanding amounts (2) A by-law under section 400.1 cannot provide that outstanding taxes, interest or penalties have priority lien status for the purposes of subsections 1 (2.1), (2.2) and (3) and cannot provide that such taxes, interest or penalties have a higher priority than they would otherwise have in law in relation to other claims, liens or encumbrances. 2017, c. 8, Sched. 19, s. 11. Enforcement by court (3) If any tax, penalty or interest imposed pursuant to a by-law under this Part remains unpaid after it is due, the municipality may bring an action for the recovery of those amounts in any court in which a debt or money demand of a similar amount may be collected. 2017, c. 8, Sched. 19, s. 11. Limitation period (4) An action under subsection (3) shall not be commenced against any person after the fourth anniversary of the day on which those amounts first became due and payable to the municipality unless, within that four-year period, the municipality makes a written demand for payment of those amounts by the person, in which case the action may be commenced at any time before the sixth anniversary of the day on which those amounts first became due and payable to the municipality. 2017, c. 8, Sched. 19, s. 11. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.5
400.5 A municipality may enter into agreements with another person or entity, including the Crown, providing for the collection of taxes imposed under section 400.1 and the administration and enforcement of the by-law imposing the taxes and the agreement may authorize the person or entity to collect taxes and administer and enforce the by-law on the municipality’s behalf. 2017, c. 8, Sched. 19, s. 11. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017
PART XII.1 POWER TO IMPOSE TRANSIENT ACCOMMODATION TAX
400.6
400.6 On the recommendation of the Minister of Finance, the Lieutenant Governor in Council may make regulations providing for any matters which, in the opinion of the Lieutenant Governor in Council, are necessary or desirable for the purposes of this Part, including, (a)  prescribing conditions and limits with respect to the imposition of a tax under a by-law made under subsection 400.1 (1); (b)  governing the collection of a tax imposed under this Part; (c)  prescribing, for the purposes of paragraph 6 of section 400.2, persons and entities who are not subject to a tax imposed under section 400.1; (d)  defining any word or expression used in this Part; (e)  governing the sharing of revenue from a tax on transient accommodation between the municipality that imposes the tax and one or more non-profit entities for the exclusive purpose of the non-profit entity in promoting tourism in Ontario or in the municipality. 2017, c. 8, Sched. 19, s. 11. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 11 - 01/12/2017 PART XIII   DEBT AND INVESTMENT
PART XIII DEBT AND INVESTMENT
401.
401 (1) Subject to this or any other Act, a municipality may incur a debt for municipal purposes, whether by borrowing money or in any other way, and may issue debentures and prescribed financial instruments and enter prescribed financial agreements for or in relation to the debt.  2001, c. 25, s. 401 (1). Municipal purposes (2) The municipal purposes referred to in subsection (1) include, (a)  in the case of an upper-tier municipality, the purposes or joint purposes of one or more of its lower-tier municipalities; (b)  the purposes of a school board if the school board exercises jurisdiction in all or part of the municipality and requires permanent improvements as defined in subsection 1 (1) of the Education Act; (c)  the purposes of one or more other municipalities if any Act authorizes or requires the municipalities to provide money for any purpose jointly.  2001, c. 25, s. 401 (2). Limitation (3) A lower-tier municipality in a regional municipality does not have the power to issue debentures.  2001, c. 25, s. 401 (3). Joint and several obligations (3.1) All debentures issued under a by-law passed by a regional municipality for its own purposes are direct, joint and several obligations of the regional municipality and its lower-tier municipalities.  2006, c. 32, Sched. A, s. 172. Regulations (4) The Lieutenant Governor in Council may make regulations prescribing debt and financial obligation limits for municipalities, including, (a)  defining the types of debt, financial obligation or liability to which the limit applies and prescribing the matters to be taken into account in calculating the limit; (b)  prescribing the amount to which the debts, financial obligations and liabilities under clause (a) shall be limited; (c)  requiring a municipality to apply for the approval of the Ontario Land Tribunal for each specific work or class of work, the amount of debt, financial obligation or liability for which, when added to the total amount of any outstanding debt, financial obligation or liability under clause (a), causes the limit under clause (b) to be exceeded; (d)  prescribing rules, procedures and fees for the determination of the debt, financial obligation and liability limit of a municipality; (e)  establishing conditions that must be met by any municipality before undertaking a debt, financial obligation or liability; (f)  prescribing and defining financial instruments and agreements, other than debentures, that municipalities may issue or enter for or in relation to debt; (g)  deeming prescribed financial instruments and agreements to be debentures for the purposes of specified provisions of this Part; (h)  prescribing rules and procedures applying to prescribed financial instruments and agreements.  2001, c. 25, s. 401 (4); 2017, c. 23, Sched. 5, s. 54; 2021, c. 4, Sched. 6, s. 64 (1). Definition (5) In this Part, “work” includes any undertaking, project, scheme, act, matter or thing.  2001, c. 25, s. 401 (5). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 172 - 01/01/2007 2017, c. 23, Sched. 5, s. 54 - 03/04/2018 2021, c. 4, Sched. 6, s. 64 (1) - 01/06/2021
PART XIII DEBT AND INVESTMENT
402.
402 (1) Upon receipt of an application of a municipality to incur a debt, the Ontario Land Tribunal may direct the municipality to give notice of the application to such persons and in such manner as the Tribunal determines. 2017, c. 23, Sched. 5, s. 55 (1); 2021, c. 4, Sched. 6, s. 64 (1). Objections (2) The notice shall state that objections to the application may be made to the clerk of the municipality within the time period specified by the Tribunal.  2001, c. 25, s. 402 (2); 2017, c. 23, Sched. 5, s. 55 (2). Copy of objections to Tribunal (3) The municipality shall forward a copy of the objections to the Tribunal.  2001, c. 25, s. 402 (3); 2017, c. 23, Sched. 5, s. 55 (3). Section Amendments with date in force (d/m/y) 2017, c. 23, Sched. 5, s. 55 (1-3) - 03/04/2018 2021, c. 4, Sched. 6, s. 64 (1) - 01/06/2021
PART XIII DEBT AND INVESTMENT
403.
403 (1) A by-law of an upper-tier municipality authorizing the issuing of debentures for the purposes or joint purposes of one or more of its lower-tier municipalities may require those lower-tier municipalities to make payments in each year to the upper-tier municipality in the amounts and on the dates specified in the by-law.  2001, c. 25, s. 403 (1). Counties excluded (2) This section does not apply to counties.  2001, c. 25, s. 403 (2). Conditions (3) The amounts required to be paid to the upper-tier municipality under subsection (1) shall, when combined with any amount payable by the upper-tier municipality in the year for repayment of the debt for which the debentures were issued, be sufficient to meet the total amount of principal and interest payable in the year by the upper-tier municipality to the lender under the by-law.  2001, c. 25, s. 403 (3). Exception (4) The total amount of principal and interest payable in a year under subsection (3) does not include any outstanding amount of principal that is specified as payable on the maturity date of an upper-tier debenture, if one or more refinancing debentures are issued by the upper-tier municipality on or before the maturity date in respect of the outstanding principal.  2001, c. 25, s. 403 (4). Debt of lower-tier municipality (5) All amounts required to be paid to an upper-tier municipality by a lower-tier municipality under this section are a debt of the lower-tier municipality to the upper-tier municipality.  2001, c. 25, s. 403 (5). Failure to pay (6) A lower-tier municipality that fails to make any payment or portion of it as provided in the by-law under this section shall pay interest to the upper-tier municipality on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date the payment is due until it is made.  2001, c. 25, s. 403 (6). Joint obligations (7) All debentures issued under a by-law passed by an upper-tier municipality under this section are direct, joint and several obligations of the upper-tier municipality and its lower-tier municipalities.  2001, c. 25, s. 403 (7). Levies (8) A by-law under subsection (1) shall provide for raising in each year as part of the general upper-tier levy the amounts required to be paid to the upper-tier municipality in any previous year by a lower-tier municipality to the extent that the amounts have not been paid to the upper-tier municipality in accordance with the by-law.  2001, c. 25, s. 403 (8).
PART XIII DEBT AND INVESTMENT
405.
405 (1) A municipality may authorize temporary borrowing to meet expenditures made in connection with a work to be financed in whole or in part by the issue of debentures if, (a)  the municipality is an upper-tier municipality, a lower-tier municipality in a county or a single-tier municipality and it has approved the issue of debentures for the work; (b)  the municipality is a lower-tier municipality in a regional municipality and it has approved the work and the upper-tier municipality has approved the issue of debentures for the work; or (c)  the municipality has approved the issue of debentures for another municipality or a school board under section 404.  2001, c. 25, s. 405 (1). Use of proceeds (2) The proceeds obtained under subsection (1) shall be applied to the approved work but the lender is not responsible for ensuring the proceeds are used in this manner.  2001, c. 25, s. 405 (2). Security (3) For the purposes of this section, a municipality that has approved the issue of debentures but not sold them may authorize another municipality or school board to use the debentures as security for temporary borrowing.  2001, c. 25, s. 405 (3). (4) Repealed:  2006, c. 32, Sched. A, s. 173. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 173 - 01/01/2007
PART XIII DEBT AND INVESTMENT
406.
406 (1) A municipality shall authorize temporary borrowing for another municipality or a school board if, (a)  the municipality has authorized the issue of debentures for the purposes of the other municipality or school board; (b)  the other municipality or school board requests temporary borrowing for the purposes for which the debentures were authorized; and (c)  the council of the municipality considers the terms of the agreement with the lender to be reasonable.  2001, c. 25, s. 406 (1). Transfer (2) The municipality shall transfer the proceeds obtained under this section to the other municipality or school board.  2001, c. 25, s. 406 (2). Proceeds (3) The proceeds obtained under this section shall be applied to the purposes for which the debentures were authorized but the lender is not responsible for ensuring the proceeds are used in this manner.  2001, c. 25, s. 406 (3). (4) Repealed:  2006, c. 32, Sched. A, s. 174. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 174 - 01/01/2007
PART XIII DEBT AND INVESTMENT
407.
407 (1) At any time during a fiscal year, a municipality may authorize temporary borrowing, until the taxes are collected and other revenues are received, of the amounts that the municipality considers necessary to meet the expenses of the municipality for the year and of the amounts, whether or not they are expenses for the year, that the municipality requires in the year for, (a)  reserve, sinking and retirement funds; (b)  principal and interest due on any debt of the municipality; (c)  school purposes; (d)  other purposes the municipality is required by law to provide for; and (e)  the amount of principal and interest payable by a person or municipality primarily liable for a debt, if the municipality has guaranteed the debt and the debt is in default.  2001, c. 25, s. 407 (1); 2009, c. 18, Sched. 18, s. 6 (1). Limit (2) Except with the approval of the Ontario Land Tribunal, the total amount borrowed at any one time plus any outstanding amounts of principal borrowed and accrued interest shall not exceed, (a)  from January 1 to September 30 in the year, 50 per cent of the total estimated revenues of the municipality as set out in the budget adopted for the year; and (b)  from October 1 to December 31 in the year, 25 per cent of the total estimated revenues of the municipality as set out in the budget adopted for the year.  2001, c. 25, s. 407 (2); 2017, c. 23, Sched. 5, s. 56; 2021, c. 4, Sched. 6, s. 64 (1). Pending adoption of budget (3) Until the budget is adopted in a year, the limits upon borrowing under subsection (2) shall temporarily be calculated using the estimated revenues of the municipality set out in the budget adopted for the previous year.  2001, c. 25, s. 407 (3). Exclusion (4) In subsections (2) and (3), estimated revenues do not include revenues derivable or derived from, (a)  arrears of taxes, fees or charges; or (b)  a payment from a reserve fund of the municipality, whether or not the payment is for a capital purpose.  2009, c. 18, Sched. 18, s. 6 (2). Lender not responsible (5) The lender is not responsible for establishing the necessity of temporary borrowing under this section or the manner in which the borrowing is used.  2001, c. 25, s. 407 (5). Definition (6) In this section, “reserve fund” includes a reserve.  2009, c. 18, Sched. 18, s. 6 (3). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 175 - 01/01/2007 2009, c. 18, Sched. 18, s. 6 (1-3) - 05/06/2009 2017, c. 23, Sched. 5, s. 56 - 03/04/2018 2021, c. 4, Sched. 6, s. 64 (1) - 01/06/2021