hordruma/ontario_laws_and_regs huggingface dataset:
PART VIII MUNICIPAL TAXATION
309.
309 (1) In this section, “separated area” means all or part of a separated municipality which becomes part of an upper-tier municipality for municipal purposes; (“secteur séparé”) “separated municipality” means a local municipality that is situated within a geographic county but does not form part of the county for municipal purposes. (“municipalité séparée”)  2001, c. 25, s. 309 (1). Regulations (2) If, as a result of an order under section 173 or 175, all or part of a separated municipality becomes part of an upper-tier municipality for municipal purposes on or after January 1, 2001, the Minister may make regulations establishing, or delegating to a municipality the authority to establish, tax ratios for the separated area that may be different from the tax ratios established by the upper-tier municipality for the rest of the upper-tier municipality.  2001, c. 25, s. 309 (2). Content (3) A regulation under subsection (2) may impose conditions on the delegation to the municipality of the authority to establish tax ratios for separated areas which may include, (a)  the length of time the authority is delegated; (b)  the dates by which the tax ratios must be set; (c)  requiring the tax ratio differences between the separated area and the rest of the upper-tier municipality to be eliminated in a specified manner over a specified period; (d)  the purposes for which the tax ratios for the separated area shall be used; (e)  apportioning or determining the method of apportioning the general upper-tier levy and any special upper-tier levy that will be raised in the separated area between the separated area and the rest of the upper-tier municipality; (f)  varying the manner in which any tax-related authority of the upper-tier municipality under this Act and subsection 2 (3.1) of the Assessment Act applies in the separated area.  2001, c. 25, s. 309 (3). Retroactive (4) A regulation under this section may be retroactive to a date not earlier than January 1 of the year in which the regulation was made.  2001, c. 25, s. 309 (4).
PART VIII MUNICIPAL TAXATION
313.1
313.1 (1) Subject to subsection (2), the tax rate that would be levied for municipal purposes for a subclass prescribed under subsection 8 (1.1) of the Assessment Act because of the class to which the subclass belongs shall be reduced by either,  (a)  the percentage prescribed by, or determined in accordance with, the regulations; or (b)  if the regulations prescribe a range of percentages, and a municipality, other than a lower-tier municipality, passes a by-law providing for the application in the municipality of a percentage within the range, the percentage set out in the by-law. 2017, c. 8, Sched. 19, s. 4. Same (2) A municipality, other than a lower-tier municipality may, if authorized by the regulations, pass a by-law providing that subsection (1) does not apply to a specified tax rate for a subclass. 2017, c. 8, Sched. 19, s. 4. Regulations (3) The Minister of Finance may make regulations, (a)  prescribing percentages, ranges of percentages or the manner of determining percentages or ranges for the purposes of subsection (1); and (b)  authorizing a municipality to pass a by-law referred to in subsection (2). 2017, c. 8, Sched. 19, s. 4. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 4 - 17/05/2017
PART VIII MUNICIPAL TAXATION
314.
314 (1) A municipality other than a lower-tier municipality may, by by-law passed in the year to which it relates, (a)  establish two or three bands of assessment of property for the purposes of facilitating graduated tax rates for any one or more of the classes prescribed under clause (5) (0.a) or included in the commercial classes or the industrial classes; and (b)  set the ratios that the tax rates for each band must bear to each other.  2001, c. 25, s. 314 (1); 2004, c. 31, Sched. 26, s. 1 (1); 2009, c. 33, Sched. 21, s. 6 (25); 2016, c. 37, Sched. 15, s. 5 (1). (2) Repealed:  2004, c. 31, Sched. 26, s. 1 (2). Restrictions on bands (3) The bands for each property class are subject to the following: 1.  The lowest band must be the portion of the assessment of a property that is less than or equal to an amount set out in the by-law. 2.  The highest band must be the portion of the assessment of a property that is greater than an amount set out in the by-law. 3.  If there is a third band it must cover the portion of the assessment between the lowest and highest bands. 4.  The bands must be established so that they cover all of the assessment of a property and do not overlap. 5.  The bands must be the same for all properties in the property class.  2001, c. 25, s. 314 (3). Setting of rates for bands (4) Instead of setting a single tax rate under section 311 or 312 for a property class for which bands are established, a municipality shall set a separate tax rate for each band in accordance with the ratios set under clause (1) (b).  2001, c. 25, s. 314 (4). Regulations (5) The Minister of Finance may make regulations, (0.a)  prescribing classes of real property for the purposes of clause (1) (a), other than the residential property class, the multi-residential property class, the farm property class, the pipe line property class or the managed forests property class; (a)  governing the ratios set under clause (1) (b); (b)  governing the setting of tax rates in accordance with the ratios set under clause (1) (b); (c)  varying the application of subsection (6) with respect to a unit or proposed unit within the meaning of the Condominium Act, 1998.  2001, c. 25, s. 314 (5); 2016, c. 37, Sched. 15, s. 5 (2). Determination of taxes (6) The taxes for municipal purposes on a property shall be determined by applying the tax rate for each band to the portion of the assessment of the property within that band.  2001, c. 25, s. 314 (6). (7) Repealed:  2009, c. 33, Sched. 21, s. 6 (26). Definitions (8) In this section, “commercial classes” has the meaning given to that expression by subsection 308 (1); (“catégories commerciales”) “industrial classes” has the meaning given to that expression by subsection 308 (1). (“catégories industrielles”)  2004, c. 31, Sched. 26, s. 1 (3). Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 26, s. 1 (1-3) - 16/12/2004 2009, c. 33, Sched. 21, s. 6 (25, 26) - 25/01/2010 2016, c. 37, Sched. 15, s. 5 (1, 2) - 08/12/2016
PART VIII MUNICIPAL TAXATION
316.
316 (1) The council of an upper-tier municipality, other than a county, before the adoption of the estimates for a year under section 289, may by by-law requisition a sum from each lower-tier municipality not exceeding an amount determined by, (a)  adding the prescribed percentage, or 50 per cent if no percentage is prescribed, of the amount that, in the upper-tier rating by-law for the previous year, was estimated to be raised in the particular lower-tier municipality; (b)  subtracting the prescribed percentage, or 50 per cent if no percentage is prescribed, of the upper-tier municipality’s share of the costs, for the previous year, of deferrals, cancellations or other relief under a by-law under section 319, 361, 362 or 364; and (c)  adding the prescribed percentage, or 50 per cent if no percentage is prescribed, of the upper-tier municipality’s share of any taxes deferred under a by-law under subsection 319 (1) that were due in the previous year.  2001, c. 25, s. 316 (1). Instalments (2) A by-law passed under subsection (1) may require specified portions of the sum to be paid to the treasurer of the upper-tier municipality on or before specified dates.  2001, c. 25, s. 316 (2). Interest on advance payments (3) A by-law passed under subsection (1) may provide that the upper-tier municipality shall pay interest at a rate to be determined by the council of the upper-tier municipality on any payment, or portion of such a payment, made in advance by a lower-tier municipality.  2001, c. 25, s. 316 (3). Amount to be paid is a debt (4) An amount that a lower-tier municipality is required to pay under a by-law passed under subsection (1) is a debt of the lower-tier municipality to the upper-tier municipality.  2001, c. 25, s. 316 (4). Default (5) If a lower-tier municipality fails to make any payment, or portion of it, to an upper-tier municipality as required under a by-law passed under subsection (1), the lower-tier municipality shall pay to the upper-tier municipality interest 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 payment is due until it is made.  2001, c. 25, s. 316 (5). Yearly amount reduced (6) The amount of any requisition made under subsection (1) in a year upon a lower-tier municipality shall be deducted from the amounts to be paid by the lower-tier municipality to the upper-tier municipality under the upper-tier rating by-law for the year.  2001, c. 25, s. 316 (6). Regulations (7) The Minister may make regulations with respect to a taxation year for which there is a general reassessment prescribing a percentage for the purpose of subsection (1).  2001, c. 25, s. 316 (7).
PART VIII MUNICIPAL TAXATION
322.
322 (1) The Minister of Finance may make regulations governing the distribution of payments in lieu of taxes received by local municipalities.  2001, c. 25, s. 322 (1). Same (2) Regulations under this section may, (a)  govern which municipalities or school boards payments in lieu of taxes shall be distributed to; (b)  govern how much shall be distributed to each municipality or school board; (c)  govern when the distribution shall be made.  2001, c. 25, s. 322 (2). Different rules for different payments (3) Regulations under this section may treat different payments in lieu of taxes differently.  2001, c. 25, s. 322 (3). Variation of time of distribution (4) Regulations under clause (2) (c) may provide for the time the distribution shall be made to be varied by all or some of the interested municipalities and school boards.  2001, c. 25, s. 322 (4). Amount to be distributed is a debt (5) An amount that a local municipality is required to pay under this section is a debt of the local municipality to the municipality or school board to which the amount is required to be paid.  2001, c. 25, s. 322 (5). Overpayments by local municipalities (6) A local municipality that distributes more than is required under this section shall notify the municipality or school board to which the overpayment was distributed of the amount of the overpayment and that municipality or school board shall promptly pay that amount to the local municipality.  2001, c. 25, s. 322 (6). Default (7) If a local municipality fails to make any payment, or portion of it, as required under this section, the local municipality shall pay to the municipality or school board to which the amount is required to be paid, interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the municipality or school board to which the amount is required to be paid may by by-law determine, from the date payment is due until it is made.  2001, c. 25, s. 322 (7). Payments credited to general funds (8) The portion of payments in lieu of taxes received and not distributed by a local municipality shall be credited to its general fund.  2001, c. 25, s. 322 (8). Payments credited to other municipality (9) The portion of payments in lieu of taxes received by a local municipality that are distributed to another municipality shall be credited to the general fund of that municipality.  2001, c. 25, s. 322 (9). End of year statement (10) On or before December 31 in each year, the treasurer of a local municipality shall give each municipality or school board to which the local municipality is required to distribute payments in lieu of taxes a statement setting out sufficient information to enable the municipality or school board to which the statement is given to determine the amount that the local municipality is required to distribute to the municipality or school board under this section.  2001, c. 25, s. 322 (10). Conflict (11) In the event of a conflict between a regulation under this section and a provision of this or of any other Act or regulation, the regulation under this section prevails.  2001, c. 25, s. 322 (11).
PART VIII MUNICIPAL TAXATION
324.
324 (1) In this section, “non-profit hospital service corporation” means a corporation without share capital that provides laundry or food services to one or more public hospitals, as defined in the Public Hospitals Act.  2001, c. 25, s. 324 (1). Tax exemption (2) Real property occupied by a non-profit hospital service corporation and used chiefly by the corporation for providing laundry or food services, or both, is exempt from taxation for municipal and school purposes but, subject to subsection (3), is not exempt from a fee or charge under Part XII in relation to sewage or water.  2001, c. 25, s. 324 (2). Exemption from sewer, water fees and charges (3) The municipality that imposed the fee or charge may by by-law exempt the property exempted from taxation for municipal and school purposes under subsection (2) from all or part of the fee or charge based on the amount of service received or the amount of benefit derived or derivable from the construction of the sewage works or water works.  2001, c. 25, s. 324 (3). Payment in lieu of taxes (4) In each year, the Minister may pay to a local municipality, in which there is real property exempt from taxation under subsection (2), an amount equal to the taxes for municipal purposes that would have been payable in respect of that real property in that year if the real property had been subject to municipal taxation.  2001, c. 25, s. 324 (4). 325 Repealed:  2006, c. 33, Sched. V, s. 2. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. V, s. 2 - 20/12/2006
PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
328.
328 (1) Except as otherwise provided in this Part, the taxes for municipal and school purposes for a year for a property to which this Part applies shall be determined in accordance with Part VIII of this Act and Division B of Part IX of the Education Act.  2001, c. 25, s. 328 (1). Annexations (2) In respect of a property that is, on the last day of the taxation year immediately preceding the taxation year, in unorganized territory but, on the first day of a taxation year becomes part of a municipality, the taxes for municipal purposes for that taxation year shall be limited to one-third and for the year immediately following the taxation year to two-thirds of the taxes for municipal purposes that would be levied on the property but for this subsection.  2001, c. 25, s. 328 (2).
PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
333.
333 (1) A landlord may require a tenant to pay an amount on account of taxes levied for municipal and school purposes that is more than the tenant would otherwise be required to pay under the tenant’s lease to the extent necessary for the landlord to recoup any shortfall, within the meaning of paragraph 3 of subsection 332 (6), in respect of other leased premises that form part of the property.  2001, c. 25, s. 333 (1). Same (2) Subsection 332 (7) applies, with necessary modifications, with respect to an amount a tenant is required to pay under subsection (1).  2001, c. 25, s. 333 (2). Application (3) This section applies with respect to a tenant only if, (a)  section 332 does not apply with respect to the tenant; and (b)  the tenant’s lease was entered into before June 11, 1998 if Part XXII.1 of the old Act applied to the property or before December 18, 1998 if Part XXII.2 of the old Act applied to the property and the tenant’s tenancy has been continuous since that date.  2001, c. 25, s. 333 (3).
PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
334.
334 (1) An application to the treasurer of a local municipality for the cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by a person who was overcharged by reason of a gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error in the calculation of taxes under this Part.  2001, c. 25, s. 334 (1); 2002, c. 17, Sched. A, s. 56. Procedures (2) Section 357 applies to an application made under subsection (1).  2001, c. 25, s. 334 (2). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 56 - 01/01/2003
PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
337.1
337.1 (1) A local municipality that is required to make payments to a body under section 353 shall, (a)  in the case of a deficiency of taxes for the body caused by the cancellation, reduction, refund or writing off of taxes, charge back to every such body its share of the deficiency in the same proportions as the bodies share in the revenues from taxes; (b)  in the case of a surplus of taxes for the body caused by the application of this Part, credit every such body with its share of the surplus in the same proportions as the bodies share in the revenues from taxes.  2002, c. 17, Sched. A, s. 57. Interpretation (2) For the purpose of this section, any deficiency or surplus shall be determined by reference to the taxes determined under this Part and not to the taxes that would have been imposed but for the application of this Part.  2002, c. 17, Sched. A, s. 57. Retroactive commencement (3) This section shall be deemed to have come into force on January 1, 2001 but, for 2001 and 2002, the references to “Part” and “section 353” in this section shall be deemed to be references to “Part XXII.3” and “section 421” of the old Act, respectively.  2002, c. 17, Sched. A, s. 57. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 57 - 01/01/2003
PART IX LIMITATION ON TAXES FOR CERTAIN PROPERTY CLASSES
338.
338 (1) The Minister of Finance may make regulations, (a)  governing and clarifying the application of this Part; (b)  prescribing anything that, under this Part, may or must be prescribed; (c)  varying the application of this Part if, in the opinion of the Minister of Finance, it is necessary or desirable to do so in order to further the purposes of this Part, including varying the application of this Part in connection with a municipal restructuring or a general reassessment.  2001, c. 25, s. 338 (1). Regulations re: maximum taxes and tenant’s cap (1.1) The Minister of Finance may make regulations that provide for the determination of amounts to be added under paragraph 2 of subsection 329 (1) that are different from the amount set out under that paragraph, and for increases to the amount calculated under paragraph 1 of subsection 332 (5) that are different from the increase provided for in paragraph 2 of that subsection. 2015, c. 38, Sched. 15, s. 3. Same (1.2) A regulation under subsection (1.1) may, (a)  provide for different amounts for a property for different years; or (b)  set out the circumstances in which the regulation prevails over paragraph 2 of subsection 329 (1), paragraph 2 of subsection 332 (5) or over an option adopted in a by-law passed under section 329.1. 2015, c. 38, Sched. 15, s. 3; 2016, c. 37, Sched. 15, s. 9 (1). Application of regulations under this Part (1.3) A regulation made under this Part may provide that a provision of the regulation or of this Part 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. 9 (2). Delegation to lower-tier municipality (1.4) A lower-tier municipality does not have the authority to pass a by-law described in subsection (1.3) 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. 9 (2). Regulations re: delegation to lower-tier municipality (1.5) The Minister of Finance may make regulations governing by-laws and delegations made under subsection (1.4), including prescribing conditions that must be satisfied before an upper-tier municipality may make such a delegation. 2016, c. 37, Sched. 15, s. 9 (2). Definitions (2) In this section, “general reassessment” has the same meaning as in section 306; (“réévaluation générale”) “municipal restructuring” means, (a)  the incorporation of a new municipality, (b)  the amalgamation of municipalities, (c)  the alteration of the boundaries of a municipality, or (d)  the dissolution of a municipality. (e)  Repealed: 2019, c. 14, Sched. 7, s. 14 (3). 2001, c. 25, s. 338 (2); 2019, c. 14, Sched. 7, s. 14 (3). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 15, s. 3 - 10/12/2015 2016, c. 37, Sched. 15, s. 9 (1, 2) - 08/12/2016 2019, c. 14, Sched. 7, s. 14 (3) - 10/12/2019 PART IX.1   OPTIONAL tax on vacant residential units
PART IX.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
338.1
338.1 The Minister of Finance may, by regulation, designate municipalities to which this Part applies. 2017, c. 8, Sched. 19, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 5 - 01/01/2018
PART IX.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
338.2
338.2 (1) In addition to taxes imposed under Part VIII, a designated municipality may, by by-law passed in the year to which it relates, impose a tax in the municipality on the assessed value, as determined under the Assessment Act, of vacant units that are classified in the residential property class and that are taxable under that Act for municipal purposes.
2017, c. 8, Sched. 19, s. 5. Requirements for by-law (2) A by-law described in subsection (1) must satisfy the following criteria: 1.  It must state the tax rate. 2.  It must state the conditions of vacancy that, if met, make a unit subject to the tax. 2017, c. 8, Sched. 19, s. 5. Other contents of by-law (3) A by-law described in subsection (1) may provide for such matters as the council of the municipality considers appropriate, including, (a)  exemptions from the tax; (b)  rebates of tax; (c)  audit and inspection powers; and (d)  except as otherwise provided for in the regulations, the establishment and use of dispute resolution mechanisms. 2017, c. 8, Sched. 19, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 5 - 01/01/2018
PART IX.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
338.3
338.3 (1) The Minister of Finance may make regulations prescribing such matters as the Minister considers necessary or desirable in relation to this Part, including, (a)  designating municipalities to which this Part applies; (b)  prescribing conditions and limits with respect to the imposition of a tax under a by-law made under this Part; (c)  prescribing persons and entities who are not subject to a tax imposed under this Part; (d)  defining “vacant unit” for the purposes of this Part; (e)  governing the collection of a tax imposed under this Part; (f)  prescribing provisions of this Act that apply or do not apply for the purposes of this Part and providing for such modifications to those provisions as the Minister considers appropriate; (g)  governing the manner for apportioning an assessment that is attributable to vacant units; (h)  governing dispute resolution. 2017, c. 8, Sched. 19, s. 5. Same (2) On the recommendation of the Minister of Finance, the Lieutenant Governor in Council may make regulations defining any word or expression used in this Part. 2017, c. 8, Sched. 19, s. 5. Retroactive (3) A regulation under this section may be retroactive to a date not earlier than January 1 of the year in which the regulation is made. 2017, c. 8, Sched. 19, s. 5. Conflicts (4) In the event of a conflict between a regulation made under this section and a provision of any Act or regulation, the regulation made under this section prevails. 2017, c. 8, Sched. 19, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 5 - 01/01/2018
PART IX.1 OPTIONAL TAX ON VACANT RESIDENTIAL UNITS
338.4
338.4 This Part does not limit the authority of a municipality under Part VIII (Municipal Taxation). 2017, c. 8, Sched. 19, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 5 - 01/01/2018 PART X   TAX COLLECTION