hordruma/ontario_laws_and_regs huggingface dataset:
PART X TAX COLLECTION
338.5
338.5 This Part does not apply with respect to a tax imposed under Part XII.1 (Power to Impose Transient Accommodation Tax). 2017, c. 8, Sched. 19, s. 6. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 6 - 01/12/2017
PART X TAX COLLECTION
340.
340 (1) The treasurer of a local municipality shall prepare a tax roll for each year based on the last returned assessment roll for the year.  2001, c. 25, s. 340 (1). Contents (2) The tax roll shall show for each separately assessed property in the municipality, (a)  the assessment roll number of the property; (b)  a description of the property sufficient to identify it; (c)  the name of every person against whom land is assessed, including a tenant assessed under section 18 of the Assessment Act; (d)  the assessed value of the property; (e)  the total amount of taxes payable; (f)  the amounts of taxes payable for, (i)  the general local municipality levy, (ii)  each special local municipality levy, (iii)  the general upper-tier levy, (iv)  each special upper-tier levy, (v)  each school board, (vi)  all other purposes; and (g)  if parts of the property are in two or more property classes, the matters set out in clauses (d), (e) and (f) for each part.  2001, c. 25, s. 340 (2); 2002, c. 17, Sched. A, s. 58. Certification (3) The treasurer shall certify the tax roll for a year in the manner determined by the treasurer.  2006, c. 32, Sched. A, s. 138. Collection (4) The treasurer shall collect the taxes once the tax roll has been prepared.  2001, c. 25, s. 340 (4). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 58 (1, 2) - 01/01/2003 2006, c. 32, Sched. A, s. 138 - 01/01/2007
PART X TAX COLLECTION
341.
341 (1) The treasurer shall adjust the tax roll for a year to reflect changes to the assessment roll for that year made under the Assessment Act after the tax roll is prepared.  2001, c. 25, s. 341 (1). Consequences of adjustments (2) Taxes for the year shall be collected in accordance with the adjusted tax roll as if the adjustments had formed part of the original tax roll and the local municipality, (a)  shall refund any overpayment to the owner of the land as shown on the tax roll on the date the adjustment is made; or (b)  shall send another tax bill to raise the amount of any underpayment.  2001, c. 25, s. 341 (2); 2006, c. 32, Sched. A, s. 139. Same, refund to include credit (3) A local municipality may credit all or part of the amount of a tax refund owing under clause (2) (a) to an outstanding tax liability of the owner. 2017, c. 10, Sched. 1, s. 42. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 139 - 01/01/2007 2017, c. 10, Sched. 1, s. 42 - 30/05/2017
PART X TAX COLLECTION
342.
342 (1) A local municipality may pass by-laws providing for, (a)  the payment of taxes in one amount or by instalments and the date or dates in the year for which the taxes are imposed on which the taxes or instalments are due; (b)  alternative instalments and due dates in the year for which the taxes are imposed other than those established under clause (a) to allow taxpayers to spread the payment of taxes more evenly over the year; (c)  the division of the municipality into parts and for each part establishing a different due date for the payment of any instalment; (d)  an extension of the due dates for any instalments if earlier instalments are paid on time; (e)  the immediate payment of any instalments if earlier instalments are not paid on time; and (f)  if the use of the alternative instalments and due dates under clause (b) ceases other than at the end of a year, the recalculation of late payment charges and discounts for advance payments as if the instalments and due dates under clause (c) had applied for the full year.  2001, c. 25, s. 342 (1). Differing instalment, due dates (2) A by-law under clause (1) (a) may establish different instalments and due dates for taxes on property, (a)  for municipal purposes and for school purposes; (b)  in different property classes; and (c)  in a property class to which section 331 applies and to which that section does not apply.  2001, c. 25, s. 342 (2). Payment (3) A taxpayer shall pay taxes in accordance with the instalments and due dates established under clause (1) (a) unless the municipality has established alternative instalments and due dates under clause (1) (b) and the treasurer receives and approves the taxpayer’s request to use the alternative instalments and due dates.  2001, c. 25, s. 342 (3). Alternative method (4) If a request is approved under subsection (3), the taxes of the taxpayer are payable in accordance with the alternative instalments and due dates established under clause (1) (b).  2001, c. 25, s. 342 (4). Cessation (5) The use by a taxpayer of the alternative instalments and due dates under clause (1) (b) ceases if, (a)  the taxpayer requests the cessation in writing; (b)  the taxes of the taxpayer are unpaid after the due date and the treasurer gives written notice to the taxpayer that the alternative instalments and due dates may no longer be used; or (c)  the municipality, for any year, does not establish such alternative instalments and due dates.  2001, c. 25, s. 342 (5).
PART X TAX COLLECTION
344.
344 (1) The Minister of Finance may require that tax bills under section 343 be in a form approved by the Minister of Finance.  2001, c. 25, s. 344 (1). No variation (2) A municipality shall not vary the form unless the variation is expressly authorized by the Minister of Finance.  2001, c. 25, s. 344 (2). Contents of tax bill (3) The Minister of Finance may make regulations, (a)  prescribing information that must or that may be included on or with tax bills under section 343 and prohibiting other information from being included on the tax bill without the express authorization of the Minister of Finance; (a.1)  prescribing the method of calculating information relating to tax changes that must or that may be included on or with tax bills under section 343; (b)  respecting the manner in which tax bills under section 343 are provided to the taxpayer; (c)  prescribing the form of the tax bill that must or that may be used under section 343.  2001, c. 25, s. 344 (3); 2008, c. 7, Sched. O, s. 4; 2016, c. 37, Sched. 15, s. 10 (1). Application of regulations (4) A regulation made under subsection (3) may provide that a provision of the regulation or of this section does not apply to a municipality unless the municipality passes a by-law to have it apply, subject to any prescribed conditions. 2016, c. 37, Sched. 15, s. 10 (2). Delegation to lower-tier municipality (5) A lower-tier municipality does not have the authority to pass a by-law described in subsection (4) unless its upper-tier municipality delegates the authority to do so, by by-law, to the lower-tier municipality. 2016, c. 37, Sched. 15, s. 10 (2). Regulations re: delegation to lower-tier municipality (6) The Minister of Finance may make regulations governing by-laws and delegations made under subsection (5), including prescribing conditions that must be satisfied before an upper-tier municipality may make such a delegation. 2016, c. 37, Sched. 15, s. 10 (2). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. O, s. 4 - 14/05/2008 2016, c. 37, Sched. 15, s. 10 (1, 2) - 08/12/2016
PART X TAX COLLECTION
346.
346 (1) Subject to subsection (2), all taxes shall be paid to the treasurer and, upon request of the person paying the taxes, the treasurer shall issue a receipt for the amount paid.  2001, c. 25, s. 346 (1). Payment to financial institution (2) A local municipality may pass a by-law to provide for the payment of taxes by any person into a financial institution to the credit of the treasurer of the municipality and, in that case, the person making the payment shall be entitled to be issued a receipt by the institution for the amount paid.  2001, c. 25, s. 346 (2). Definition (3) In this section, “financial institution” means, (a)  a bank listed in Schedule I or II of the Bank Act (Canada), (b)  a trust corporation registered under the Loan and Trust Corporations Act, and (c)  subject to the Credit Unions and Caisses Populaires Act, 2020, a credit union as defined in that Act. (d)  Repealed:  2002, c. 8, Sched. I, s. 17. 2001, c. 25, s. 346 (3); 2002, c. 8, Sched. I, s. 17; 2020, c. 36, Sched. 7, s. 323. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. I, s. 17 - 05/01/2005 2020, c. 36, Sched. 7, s. 323 - 01/03/2022
PART X TAX COLLECTION
347.
347 (1) Subject to subsections (2) and (3), where any payment is received on account of taxes, the following apply: 1.  The payment shall first be applied against late payment charges owing in respect of those taxes according to the length of time the charges have been owing, with the charges imposed earlier being discharged before charges imposed later. 2.  The payment shall then be applied against the taxes owing according to the length of time they have been owing, with the taxes imposed earlier being discharged before taxes imposed later.  2001, c. 25, s. 347 (1); 2002, c. 17, Sched. A, s. 60. Part payment (2) Subject to the approval of the treasurer, a part payment on account of taxes may be applied in a manner different than that set out in subsection (1) at the request of the person making the payment.  2001, c. 25, s. 347 (2). Effect of certificate (3) No part payment shall be accepted on account of taxes in respect of which a tax arrears certificate is registered under this Act except under an extension agreement entered into under section 378.  2001, c. 25, s. 347 (3). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 60 - 01/01/2003
PART X TAX COLLECTION
348.
348 (1) The treasurer shall by the last day of February in each year determine the position of every tax account as of December 31 of the preceding year.  2001, c. 25, s. 348 (1); 2017, c. 10, Sched. 1, s. 45. Notice (2) On making the determination required by subsection (1), the treasurer shall send to every taxpayer who owes taxes from a preceding year a notice of those taxes and of the related late payment charges.  2001, c. 25, s. 348 (2). Same (3) A notice required to be sent under subsection (2) may be sent with a tax bill.  2001, c. 25, s. 348 (3). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 45 - 30/05/2017
PART X TAX COLLECTION
349.
349 (1) Taxes may be recovered with costs as a debt due to the municipality from the taxpayer originally assessed for them and from any subsequent owner of the assessed land or any part of it.  2001, c. 25, s. 349 (1). Interpretation (2) Subsection (1) does not affect the taxpayer’s or owner’s recourse against any other person.  2001, c. 25, s. 349 (2). Taxes on escheated, etc. land (2.1) For greater certainty, taxes that are levied or charges that are imposed under section 208 on the following land may not be recovered as a debt due to the municipality from the Crown: 1.  Land that is vested in the Crown in right of Ontario because of an escheat or forfeiture as a result of the dissolution of a corporation. 2.  Land that belongs to the Crown in right of Ontario as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 1, s. 45. Special lien (3) Taxes are a special lien on the land in priority to every claim, privilege, lien or encumbrance of every person except the Crown, and the lien and its priority are not lost or impaired by any neglect, omission or error of the municipality or its agents or through taking no action to register a tax arrears certificate.  2001, c. 25, s. 349 (3). Proof of debt (4) In any action to recover taxes, the production of the relevant part of the tax roll purporting to be certified by the treasurer as a true copy is, in the absence of evidence to the contrary, proof of the debt.  2001, c. 25, s. 349 (4). Separate action (5) The municipality may treat each year’s taxes as a separate amount owing to the municipality and may bring separate actions for the purposes of recovering each amount.  2001, c. 25, s. 349 (5). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 45 - 30/05/2017
PART X TAX COLLECTION
350.
350 (1) Where taxes are owed in respect of any land occupied by a tenant, the treasurer may give the tenant notice in writing requiring the tenant to pay the rent in respect of the land to the treasurer as it becomes due up to the amount of the taxes due and unpaid plus costs, and the tenant shall comply with the notice.  2001, c. 25, s. 350 (1). Remedies of the municipality (2) The treasurer has the same authority as the landlord of the premises to collect the rent by seizure or otherwise to the amount of the taxes due and unpaid and costs, but collecting the rent does not impose upon the treasurer or the municipality the responsibilities of a landlord.  2001, c. 25, s. 350 (2). Deduction from rent (3) Any amounts paid by a tenant under subsection (1) or (2) that, as between the tenant and the landlord, the latter ought to have paid may be deducted by the tenant from the rent.  2001, c. 25, s. 350 (3).
PART X TAX COLLECTION
352.
352 (1) The treasurer shall, upon the written request of any person, give to that person an itemized statement of all amounts owing for taxes in respect of any separately assessed rateable property as of the day the statement is issued.  2001, c. 25, s. 352 (1); 2006, c. 32, Sched. A, s. 141. Effect (2) A statement given under subsection (1) is binding on the municipality.  2001, c. 25, s. 352 (2). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 141 - 01/01/2007
PART X TAX COLLECTION
354.
354 (1) Taxes shall not be written off except in accordance with this section.  2001, c. 25, s. 354 (1). Conditions (2) The treasurer of a local municipality shall remove unpaid taxes from the tax roll if, (a)  the council of the local municipality, on the recommendation of the treasurer, writes off the taxes as uncollectible; (b)  the taxes are no longer payable as a result of tax relief under section 319, 345, 357, 358, 362, 364, 365, 365.1 or 365.2 or a decision of any court; or (c)  the taxes are no longer payable because the tax liability arose as result of the assessment of land under subsection 33 (1) of the Assessment Act for a period during which a regulation made under subsection 33 (1.1) of that Act provides that subsection 33 (1) of that Act does not apply to the land.  2001, c. 25, s. 354 (2); 2002, c. 17, Sched. A, s. 61; 2004, c. 7, s. 12. Same (3) A local municipality may only write off taxes under clause (2) (a) after an unsuccessful tax sale under Part XI and may at that point write off the taxes whether or not the property vests in the municipality under that Part.  2001, c. 25, s. 354 (3). Exception (4) Despite subsection (3), the local municipality may write off taxes under clause (2) (a) without conducting a tax sale under Part XI, (a)  if the property is owned by Canada, a province or territory or a Crown agency of any of them or by a municipality; (b)  if the recommendation of the treasurer under clause (2) (a) includes a written explanation of why conducting a tax sale would be ineffective or inappropriate; or (c)  in any of the prescribed circumstances.  2006, c. 32, Sched. A, s. 143. Regulations (5) The Minister may make regulations prescribing circumstances for the purpose of clause (4) (c).   2006, c. 32, Sched. A, s. 143. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 61 - 01/01/2003 2004, c. 7, s. 12
- 17/06/2004 2006, c. 32, Sched. A, s. 143 - 01/01/2007
PART X TAX COLLECTION
354.1
354.1 If a regulation is made under subsection 33 (1.1) of the Assessment Act
providing that subsection 33 (1) of that Act does not apply with respect to certain land, the municipality shall repay to the owner of the land any overpayment that arises because the land was assessed under that subsection for a period during which the regulation provides that the subsection does not apply to the land.  2004, c. 7, s. 13. Section Amendments with date in force (d/m/y) 2004, c. 7, s. 13 - 17/06/2004
PART X TAX COLLECTION
355.
355 (1) A local municipality may pass a by-law providing that where, in any year, the total amount of taxes to be imposed on a property would be less than the tax amount specified by the municipality in the by-law, the amount of actual taxes payable shall be zero or an amount not exceeding the specified amount.  2006, c. 32, Sched. A, s. 144. Same (2) In a by-law under subsection (1), the municipality may specify two tax amounts and provide that, (a)  where the total amount of taxes would be less than the lower specified amount, the amount of actual taxes payable shall be zero; and (b)  where the total amount of taxes would be greater than or equal to the lower specified amount and less than the higher specified amount, the amount of the actual taxes payable shall not exceed the higher specified amount.  2006, c. 32, Sched. A, s. 144. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 144 - 01/01/2007
PART X TAX COLLECTION
357.1
357.1 (1) Upon application to the treasurer of a local municipality made in accordance with this section, the local municipality may cancel, reduce or refund all or part of a payment in lieu of taxes in the year in respect of which the application is made in the circumstances described in subsection 357 (1), with necessary modifications. 2017, c. 10, Sched. 1, s. 49. Application (2) An application under this section may only be made by the body responsible for making the payment in lieu of taxes. 2017, c. 10, Sched. 1, s. 49. Procedure (3) Subsections 357 (3) to (12), (17) and (18) apply with necessary modifications to an application made under subsection (1). 2017, c. 10, Sched. 1, s. 49. Prorated charge backs (4) If a local municipality has distributed any part of a payment in lieu of taxes to a body in accordance with a regulation made under section 322 for a year in respect of which an application is made under this section, the municipality shall charge back to every such body its proportionate share of the payment in lieu of taxes that is cancelled, reduced or refunded under this section. 2017, c. 10, Sched. 1, s. 49. Definition (5) In this section, “payment in lieu of taxes” means an amount that a local municipality is eligible to receive in lieu of taxes in a year in respect of real property that is exempt from taxation under the Assessment Act, where the amount is equal to the taxes for municipal or for municipal and school purposes that would have been payable in respect of that real property in that year if the real property had been taxable. 2017, c. 10, Sched. 1, s. 49. Section Amendments with date in force (d/m/y) 2002, c. 33, s. 145
- no effect - see 2006, c. 34, Sched. D, s. 96 - 01/07/2012 2006, c. 34, Sched. D, s. 96 - 01/07/2012 2017, c. 10, Sched. 1, s. 49 - 30/05/2017
PART X TAX COLLECTION
359.1
359.1 (1) Despite paragraph 1 of subsection 329 (2), upon application made by the treasurer of a local municipality, the local municipality may, if it is satisfied that there was an error in the calculation of taxes on land under Part IX or under Part XXII.1, XXII.2 or XXII.3 of the old Act, authorize the use of an amount of taxes referred to in paragraph 1 of subsection 329 (2) for the year in which the application is made which reflects what the taxes would have been on the land for the previous year if the error had not been made.  2004, c. 31, Sched. 26, s. 7. Meeting (2) Before making a decision under subsection (1), council shall, (a)  hold a meeting at which the treasurer and the person in respect of whom the application is made may make representations to council; and (b)  notify the treasurer and the person in respect of whom the application is made of the meeting by mail sent at least 14 days before the meeting.  2004, c. 31, Sched. 26, s. 7. Notice (3) Within 14 days after making its decision, the council shall notify the treasurer and the person in respect of whom the application is made of the decision.  2004, c. 31, Sched. 26, s. 7. Appeal (4) The provisions of subsections 359 (5), (6) and (7) apply to a decision of a council under this section, with necessary modifications.  2004, c. 31, Sched. 26, s. 7. No authority to change previous year’s taxes (5) Nothing in this section authorizes a municipality to change the taxes levied on land for a previous year.  2004, c. 31, Sched. 26, s. 7. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 26, s. 7 - 16/12/2004
PART X TAX COLLECTION
360.
360 For the purpose of sections 357, 357.1, 358 and 359, the Minister may by regulation define “gross or manifest error”.  2001, c. 25, s. 360; 2017, c. 10, Sched. 1, s. 51. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 51 - 30/05/2017
PART X TAX COLLECTION
362.
362 (1) The council of a municipality, other than a lower-tier municipality, may by by-law passed in the year to which it relates, provide for tax reductions for owners of all or part of the eligible amount on properties in the property classes described in subsection (2) that are designated in the by-law.  2001, c. 25, s. 362 (1); 2009, c. 33, Sched. 21, s. 6 (31). Property classes (2) The property classes referred to in subsection (1) are the property classes that are subject to Part IX and the by-law may treat different property classes differently.  2001, c. 25, s. 362 (2). Reductions on the tax roll (3) Tax reductions under a by-law under subsection (1) shall be given through adjustments made to the tax roll for the property for the taxation year.  2001, c. 25, s. 362 (3). Sharing costs of tax reductions (4) The amount of a tax reduction for a property shall be shared by the municipalities that share in the revenues from the taxes on the property in the same proportion as the municipalities share in those revenues.  2001, c. 25, s. 362 (4); 2002, c. 17, Sched. A, s. 65. Reductions not limited by s. 106 (5) Section 106 does not apply with respect to tax reductions under a by-law under subsection (1).  2001, c. 25, s. 362 (5). Regulations (6) The Minister of Finance may make regulations governing by-laws under subsection (1) and the reductions provided under those by-laws.  2009, c. 33, Sched. 21, s. 6 (32). Definition (7) In this section, “eligible amount” means, in relation to a property, the amount by which the taxes for the year, but for the application of Part IX, exceed the taxes determined under section 329.  2001, c. 25, s. 362 (7). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 65 - 01/01/2003 2009, c. 33, Sched. 21, s. 6 (31, 32) - 25/01/2010 363 Repealed:  2002, c. 17, Sched. A, s. 66. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 66 - 01/01/2003