hordruma/ontario_laws_and_regs huggingface dataset:
PART VI.1 SPECIAL POWERS AND DUTIES OF THE HEAD OF COUNCIL
284.15
284.15 (1) A person who held one of the following positions immediately before the municipality was designated under this Part shall continue in that position unless they are dismissed or their appointment is revoked, as the case may be, by a head of council: 1.  Chief administrative officer. 2.  Chair or vice-chair of a local board. 3.  Chair or vice-chair of a committee. 2022, c. 18, Sched. 2, s. 1. Same (2) A head of council may dismiss or revoke the appointment of a person set out in subsection (1) regardless of when that person started in their position. 2022, c. 18, Sched. 2, s. 1. Section Amendments with date in force (d/m/y) 2022, c. 18, Sched. 2, s. 1 - 23/11/2022
PART VI.1 SPECIAL POWERS AND DUTIES OF THE HEAD OF COUNCIL
284.16
284.16 (1) In accordance with this section and subject to the regulations, the powers and duties of a municipality with respect to proposing and adopting a budget are assigned to the head of council of the municipality. 2022, c. 18, Sched. 2, s. 1. Proposed budget (2) The head of council shall, in accordance with the regulations, prepare a proposed budget for the municipality and provide the proposed budget to the council for the council’s consideration. 2022, c. 18, Sched. 2, s. 1. Council may adopt or amend budget (3) After receiving the proposed budget, council may, in accordance with the regulations, pass a resolution making an amendment to the proposed budget. 2022, c. 18, Sched. 2, s. 1. Veto power (4) The head of council may, in accordance with the regulations, veto a resolution passed under subsection (3). 2022, c. 18, Sched. 2, s. 1. Override of veto (5) Council may, in accordance with the regulations, override the head of council’s veto under subsection (4) if two-thirds of the members of council vote to override the veto. 2022, c. 18, Sched. 2, s. 1. Adoption of budget (6) The budget for the municipality shall be adopted in accordance with the regulations. 2022, c. 18, Sched. 2, s. 1. Same (7) For greater certainty, the regulations may provide for the circumstances in which the budget is deemed to be adopted. 2022, c. 18, Sched. 2, s. 1. Section Amendments with date in force (d/m/y) 2022, c. 18, Sched. 2, s. 1 - 23/11/2022
PART VI.1 SPECIAL POWERS AND DUTIES OF THE HEAD OF COUNCIL
284.17
284.17 (1) The Minister may make regulations for the purposes of this Part, including, (a)  designating municipalities for the purposes of section 284.2; (b)  requiring a head of council to make information and documents available to the council, the public and other persons or classes of persons and prescribing the information and documents to be made available; (c)  respecting the form, manner and timing in which information and documents are to be made available to the council, the public or other persons or classes of persons; (d)  respecting procedures and rules a head of council, a council and the clerk are required to follow in connection with this Part; (e)  respecting the powers assigned to the head of council in connection with committees, for the purposes of section 284.8; (f)  governing by-elections with respect to the office of head of council for the purposes of section 284.12; (g)  respecting procedures, rules and other matters in connection with filling a vacancy in the office of head of council; (h)  providing for such transitional matters as the Minister considers necessary or advisable in connection with the implementation of this Part; (i)  defining, for the purposes of this Part and any regulations under this Part, any word or expression not defined in section 1 of this Act, and in so doing may define a word or expression differently for different provisions; (j)  respecting the use of powers and performance of duties under this Part, including respecting conditions and limits with respect to their use or performance; (k)  providing that a head of council cannot use a power or perform a duty, assigning those powers and duties to a council and prescribing procedures, rules and other matters in connection with such circumstances; (l)  prescribing provisions of the Act or any other 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; (m)  prescribing deadlines, dates and time periods for the purposes of this Part. 2022, c. 18, Sched. 2, s. 1; 2022, c. 24, Sched. 3, s. 9. Same (2) Subject to subsection 284.9 (1), the Minister may make regulations prescribing anything that, under this Part, may or must be prescribed. 2022, c. 18, Sched. 2, s. 1. Regulations, budget (3) The Minister may, for the purposes of section 284.16, make regulations, (a)  respecting the powers and duties of the head of council and of the council in connection with preparing and adopting a budget in a municipality; (b)  respecting procedures, rules and other matters in connection with preparing and adopting a budget in a municipality; and (c)  providing for the circumstances in which a budget is deemed to be adopted. 2022, c. 18, Sched. 2, s. 1. Retroactive (4) A regulation under this section may be retroactive to a date not earlier than six months before the date the regulation was made. 2022, c. 18, Sched. 2, s. 1. Section Amendments with date in force (d/m/y) 2022, c. 18, Sched. 2, s. 1 - 23/11/2022; 2022, c. 24, Sched. 3, s. 9 - 20/12/2022 PART VII   FINANCIAL ADMINISTRATION
PART VII FINANCIAL ADMINISTRATION
285.
285 (1) The fiscal year of a municipality and a local board of a municipality is January 1 to December 31.  2001, c. 25, s. 285 (1). Public hospitals (2) Despite subsection (1), the fiscal year of a public hospital which is a local board of a municipality is the fiscal year of a public hospital under the Public Hospitals Act.  2001, c. 25, s. 285 (2).
PART VII FINANCIAL ADMINISTRATION
286.
286 (1) A municipality shall appoint a treasurer who is responsible for handling all of the financial affairs of the municipality on behalf of and in the manner directed by the council of the municipality, including, (a)  collecting money payable to the municipality and issuing receipts for those payments; (b)  depositing all money received on behalf of the municipality in a financial institution designated by the municipality; (c)  paying all debts of the municipality and other expenditures authorized by the municipality; (d)  maintaining accurate records and accounts of the financial affairs of the municipality; (e)  providing the council with such information with respect to the financial affairs of the municipality as it requires or requests; (f)  ensuring investments of the municipality are made in compliance with the regulations made under section 418, if applicable; and (g)  complying with any requirements applicable to the treasurer under section 418.1. 2001, c. 25, s. 286 (1); 2017, c. 10, Sched. 1, s. 35. Deputy treasurers (2) The municipality may appoint deputy treasurers who shall have all the powers and duties of the treasurer under this and any other Act.  2001, c. 25, s. 286 (2). Not required to be an employee (3) A treasurer or deputy treasurer is not required to be an employee of the municipality.  2001, c. 25, s. 286 (3). Liability limited (4) The treasurer or deputy treasurer is not liable for money paid in accordance with the directions of the council of the municipality unless the disposition of the money is expressly provided for under any Act.  2001, c. 25, s. 286 (4). Delegation (5) The municipality may delegate to any person all or any of the powers and duties of the treasurer under this or any other Act with respect to the collection of taxes.  2002, c. 17, Sched. A, s. 47. Continuation despite delegation (6) The treasurer may continue to exercise the delegated powers and duties, despite the delegation.  2002, c. 17, Sched. A, s. 47. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 47 - 01/01/2003 2017, c. 10, Sched. 1, s. 35 - 01/03/2018
PART VII FINANCIAL ADMINISTRATION
287.
287 A municipality may provide that the signatures on a cheque of the municipality be mechanically or electronically reproduced.  2006, c. 32, Sched. A, s. 118. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 118 - 01/01/2007 288 Repealed:  2006, c. 32, Sched. A, s. 118. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 118 - 01/01/2007
PART VII FINANCIAL ADMINISTRATION
292.
292 (1) If changes in the financial reporting requirements of a municipality or local board affect the surplus or deficit of the municipality or local board, the Minister may make regulations, (a)  phasing in or authorizing the municipality or local board to phase in the changes to its budgets over a period of years; (b)  governing the phase-in.  2009, c. 18, Sched. 18, s. 4. Regulations, budgets (2) The Minister may make regulations, (a)  prescribing types of expenses that a municipality or local board may exclude from the estimated expenses described in paragraph 3 of subsection 289 (2) and in paragraph 3 of subsection 290 (2); (b)  prescribing conditions that must be met before a municipality or local board may exclude from the estimated expenses the types of expenses prescribed under clause (a); (c)  prescribing a date for the purposes of subsection (4).  2009, c. 18, Sched. 18, s. 4. Retroactive (3) A regulation made under this section may be retroactive to January 1 of the year in which the regulation is made.  2009, c. 18, Sched. 18, s. 4. Review (4) The Ministry of Municipal Affairs and Housing shall, on or before a prescribed date, initiate a review of any regulation made under clause (2) (a) or (b).  2009, c. 18, Sched. 18, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 18, s. 4 - 05/06/2009
PART VII FINANCIAL ADMINISTRATION
293.
293 The Minister may make regulations, (a)  requiring a municipality to establish a reserve fund designated for prescribed liabilities of the municipality which are incurred but not payable until later years; (b)  defining “liabilities” of the municipality which are incurred for the purpose of clause (a); (c)  requiring a municipality to make payments into the reserve fund to fund all or part of a prescribed liability at the prescribed times and in the prescribed manner; (d)  prohibiting the municipality from changing the purpose for which the reserve fund is designated; (e)  prescribing the conditions under which and the purposes for which the municipality may, (i)  change the designation of all or any part of the reserve fund, and (ii)  borrow from the reserve fund.  2001, c. 25, s. 293.
PART VII FINANCIAL ADMINISTRATION
294.
294 (1) The treasurer of a municipality shall in each year provide the Minister with a return containing information designated by the Minister with respect to the financial affairs of the municipality, at the times and in the manner and form designated by the Minister.  2001, c. 25, s. 294 (1). (2), (3) Repealed:  2006, c. 32, Sched. A, s. 122. Not regulation (4) A designation by the Minister under subsection (1) is not a regulation within the meaning of Part III (Regulations) of the Legislation Act, 2006.  2006, c. 21, Sched. F, s. 120 (8). Section Amendments with date in force (d/m/y) 2006, c. 21, Sched. F, s. 120 (8) - 25/07/2007; 2006, c. 32, Sched. A, s. 122 - 01/01/2007
PART VII FINANCIAL ADMINISTRATION
294.1
294.1 A municipality shall, for each fiscal year, prepare annual financial statements for the municipality in accordance with generally accepted accounting principles for local governments as recommended, from time to time, by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada.  2006, c. 32, Sched. A, s. 123; 2017, c. 10, Sched. 1, s. 38. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 123 - 01/01/2007 2017, c. 10, Sched. 1, s. 38 - 30/05/2017
PART VII FINANCIAL ADMINISTRATION
295.
295 (1) Within 60 days after receiving the audited financial statements of the municipality for the previous year, the treasurer of the municipality, (a)  shall publish in a newspaper having general circulation in the municipality, (i)  a copy of the audited financial statements, the notes to the financial statements, the auditor’s report and the tax rate information for the current and previous year as contained in the financial review, or (ii)  a notice that the information described in subclause (i) will be made available at no cost to any taxpayer or resident of the municipality upon request; and (b)  may provide the information described in subclause (a) (i) or (ii) to such persons and in such other manner as the treasurer considers appropriate.  2001, c. 25, s. 295 (1). Copy to be provided at no cost (2) If a request is made under subsection (1), the treasurer shall provide a copy of the information to the taxpayer or resident at no cost.  2001, c. 25, s. 295 (2).
PART VII FINANCIAL ADMINISTRATION
297.
297 (1) The auditor of a municipality has right of access at all reasonable hours to all records of the municipality or any of its local boards.  2001, c. 25, s. 297 (1). Information (2) The auditor may require from the current and former members of council and local boards and from the current and former officers and employees of the municipality and its local boards such information and explanation as in his or her opinion is necessary to carry out the duties of the auditor.  2006, c. 32, Sched. A, s. 125. Evidence on oath (3) The auditor may require any person to give evidence on oath respecting any of the information and explanation under subsection (2) and section 33 of the Public Inquiries Act, 2009
applies to the taking of that evidence.  2009, c. 33, Sched. 6, s. 72 (6). Auditor may attend meetings (4) The auditor may attend any meeting of members of council or any local board of the municipality and is entitled, (a)  to receive all notices relating to the meeting that any member is entitled to receive; and (b)  to make representations at that meeting on any matter that concerns him or her as auditor.  2001, c. 25, s. 297 (4). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 125 - 01/01/2007 2009, c. 33, Sched. 6, s. 72 (6) - 01/06/2011
PART VII FINANCIAL ADMINISTRATION
299.
299 (1) In this section, “municipality” includes, (a)  a local board, (b)  a conservation authority, (c)  any board, commission or local authority exercising any power with respect to municipal purposes, excluding school purposes, in unorganized territory, and (d)  any other body performing a public function designated by the Minister.  2001, c. 25, s. 299 (1). (2) Repealed:  2006, c. 32, Sched. A, s. 126 (1). Information to be provided (3) A municipality shall provide the Minister with information designated by the Minister which, in the Minister’s opinion, relate to the efficiency and effectiveness of the municipality’s operations, at the times and in the manner and form designated by the Minister.  2001, c. 25, s. 299 (3). Publication (4) A municipality shall publish all or such portion of the information as may be designated by the Minister at the times designated by the Minister but in the manner and form determined by the municipality.  2006, c. 32, Sched. A, s. 126 (2). (5) Repealed:  2006, c. 32, Sched. A, s. 126 (2). Scope (6) A designation by the Minister under this section may be general or specific in its application.  2001, c. 25, s. 299 (6). Not regulation (7) A designation by the Minister under this section is not a regulation within the meaning of Part III (Regulations) of the Legislation Act, 2006.  2006, c. 21, Sched. F, s. 120 (10). Section Amendments with date in force (d/m/y) 2006, c. 21, Sched. F, s. 120 (10) - 25/07/2007; 2006, c. 32, Sched. A, s. 126 (1, 2) - 01/01/2007 300 Repealed:  2006, c. 32, Sched. A, s. 127. Section Amendments with date in force (d/m/y) 2006, c. 21, Sched. F, s. 120 (11) - no effect - see 2006, c. 32, Sched. A, s. 127 - 01/01/2007; 2006, c. 32, Sched. A, s. 127 - 01/01/2007
PART VII FINANCIAL ADMINISTRATION
302.
302 (1) In this section, “municipality” includes, (a)  a local board, including a school board and a conservation authority, (b)  a First Nation, (c)  a board, commission or other local authority exercising any power with respect to municipal affairs or purposes, including school purposes, in unorganized territory, and (d)  any other body performing a public function prescribed by the Minister.  2001, c. 25, s. 302 (1); 2006, c. 32, Sched. A, s. 128. Grants and loans (2) The Minister may, upon such conditions as may be considered advisable, make grants and loans and provide other financial assistance to a municipality.  2001, c. 25, s. 302 (2). Regulations (3) The Minister may make regulations providing that other bodies performing a public function are municipalities for the purpose of this section.  2001, c. 25, s. 302 (3). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 128 - 01/01/2007 303 Repealed:  2006, c. 32, Sched. A, s. 129. Section Amendments with date in force (d/m/y) 2006, c. 21, Sched. F, s. 120 (12) - no effect - see 2006, c. 32, Sched. A, s. 129 - 01/01/2007; 2006, c. 32, Sched. A, s. 129 - 01/01/2007
PART VII FINANCIAL ADMINISTRATION
304.
304 If a municipality uses a registered collection agency in good standing under the Collection and Debt Settlement Services Act to recover a debt, including taxes, payable to the municipality, the collection agency may also recover its reasonable costs of collecting the debt but those costs shall not exceed an amount approved by the municipality. 2001, c. 25, s. 304; 2013, c. 13, Sched. 1, s. 16. Section Amendments with date in force (d/m/y) 2013, c. 13, Sched. 1, s. 16 - 01/01/2015
PART VII FINANCIAL ADMINISTRATION
305.
305 (1) A municipality may sell any prescribed debt payable to the municipality to any other person in accordance with the prescribed rules and conditions.  2001, c. 25, s. 305 (1); 2002, c. 17, Sched. A, s. 48 (1). Priority passed (2) A person who acquires the debt has the priority of the municipality with respect to the debt.  2001, c. 25, s. 305 (2). Regulations (3) The Minister may make regulations, (a)  prescribing debt for the purpose of this section; (b)  prescribing rules and conditions for the purpose of subsection (1).  2002, c. 17, Sched. A, s. 48 (2). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 48 (1, 2) - 01/01/2003 PART VIII   MUNICIPAL TAXATION
PART VIII MUNICIPAL TAXATION
306.
306 In this Part, “assessment” means the assessment for real property made under the Assessment Act according to the last returned assessment roll; (“évaluation”) “commercial property class” means the commercial property class prescribed under the Assessment Act; (“catégorie des biens commerciaux”) “general reassessment” means the updating of assessments in a year in respect of which a new valuation date, as specified under subsection 19.2 (1) of the Assessment Act, applies; (”réévaluation générale”) “payment in lieu of taxes” means an amount referred to in subparagraph 24 iii of subsection 3 (1) of the Assessment Act, taxes for municipal and school purposes payable by a designated electricity utility within the meaning of section 19.0.1 of the Assessment Act
or by a corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998
or an amount that a local municipality receives under, (a)  subsection 27 (3), section 27.1 or 27.2 of the Assessment Act, (b)  section 323 and subsection 324 (4) of this Act, (c)  section 4 of the Municipal Tax Assistance Act, (d)  section 71 of the Ontario Water Resources Act, (e)  section 84 of the Electricity Act, 1998, (f)  Repealed: 2006, c. 32, Sched. A, s. 130. (g)  the Payments in Lieu of Taxes Act (Canada), or (h)  any Act of Ontario or of Canada or any agreement where the payment is from any government or government agency and is in lieu of taxes on real property, but not including a payment referred to in section 366; (“paiement tenant lieu d’impôts”) “property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”) “residential property class” means the residential property class prescribed under the Assessment Act; (“catégorie des biens résidentiels”) “school board” means a board as defined in subsection 1 (1) of the Education Act; (“conseil scolaire”) “tax rate” means the tax rate to be levied against property expressed as a percentage, to six decimal places, of the assessment of the property. (“taux d’imposition”, “taux de l’impôt”)  2001, c. 25, s. 306; 2002, c. 22, s. 151; 2006, c. 32, Sched. A, s. 130; 2017, c. 10, Sched. 1, s. 39. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 151 (1, 2) - 01/01/2003 2006, c. 32, Sched. A, s. 130 - 01/01/2007 2017, c. 10, Sched. 1, s. 39 - 30/05/2017
PART VIII MUNICIPAL TAXATION
307.
307 (1) All taxes shall, unless expressly provided otherwise, be levied upon the whole of the assessment for real property or other assessments made under the Assessment Act according to the amounts assessed and not upon one or more kinds of property or assessment or in different proportions.  2001, c. 25, s. 307 (1). Tax ratios (2) If, in this or any other Act or any by-law passed under any Act, taxes, fees or charges are expressly or in effect directed or authorized to be levied upon rateable property of a municipality for municipal purposes, unless expressly provided otherwise, (a)  such taxes, fees or charges shall be calculated as percentages of the assessment for real property in each property class; and (b)  the tax rates and the rates to raise the fees or charges shall be in the same proportion to each other as the tax ratios established under section 308 for the property classes are to each other.  2001, c. 25, s. 307 (2). Deemed imposition (3) Taxes imposed for a year shall be deemed to have been imposed and to be due on January 1 of the year unless the by-law imposing the tax provides otherwise.  2001, c. 25, s. 307 (3). Establishment of tax ratios
PART VIII MUNICIPAL TAXATION
308.1
308.1 (1) This section applies despite subsections 308 (4), (5), (8), (9) and (10).  2002, c. 22, s. 153. Managed forests property class (2) The tax ratio for the managed forests property class prescribed under the Assessment Act is 0.25.  2002, c. 22, s. 153. Farm property class (3) The tax ratio for the farm property class prescribed under the Assessment Act is 0.25 or such lower tax ratio as the upper-tier municipality or single-tier municipality may establish.  2002, c. 22, s. 153. Same, single-tier municipality (4) A single-tier municipality that intends to apply a tax ratio of less than 0.25 to the farm property class for a tax year shall pass a by-law in the year to establish the tax ratio for the farm property class for that year for the municipality.  2002, c. 22, s. 153; 2009, c. 33, Sched. 21, s. 6 (14). Same, upper-tier municipality (5) An upper-tier municipality that intends to apply a tax ratio of less than 0.25 to the farm property class for a tax year shall pass a by-law in the year to establish the tax ratio for that year for the farm property class for the upper-tier municipality and its lower-tier municipalities.  2002, c. 22, s. 153; 2009, c. 33, Sched. 21, s. 6 (15). (6) Repealed:  2009, c. 33, Sched. 21, s. 6 (16). Section Amendments with date in force (d/m/y) 2002, c. 22, s. 153
- 01/01/2003 2009, c. 33, Sched. 21, s. 6 (14-16) - 25/01/2010