PART X TAX COLLECTION
365.1
365.1 (1) In this section, “assistance period” means, with respect to an eligible property, the period of time starting on the date on which the by-law under subsection (2) providing tax assistance for the property is passed and ending on the earlier of, (a)  the date specified in the by-law, and (b)  the date that the tax assistance provided for the property equals the sum of, (i)  the cost of any action taken to reduce the concentration of contaminants on, in or under the property to permit a record of site condition to be filed in the Environmental Site Registry under section 168.4 of the Environmental Protection Act, and (ii)  the cost of complying with any certificate of property use issued under section 168.6 of the Environmental Protection Act; (“période d’aide”) “community improvement plan” and “community improvement project area” have the same meanings as in subsection 28 (1) of the Planning Act; (“plan d’améliorations communautaires”, “zone d’améliorations communautaires”) “eligible property” means property for which a phase two environmental site assessment has been conducted, (a)  that is included under section 28 of the Planning Act in a community improvement project area for which a community improvement plan is in effect containing provisions in respect of tax assistance under this section, and (b)  that, as of the date the phase two environmental site assessment was completed, did not meet the standards that must be met under subparagraph 4 i of subsection 168.4 (1) of the Environmental Protection Act to permit a record of site condition to be filed under that subsection in the Environmental Site Registry; (“bien admissible”) “phase two environmental site assessment” has the same meaning as in Part XV.1 of the Environmental Protection Act; (“évaluation environnementale de site de phase II”) “tax assistance” means, with respect to an eligible property, the cancellation or deferral of taxes pursuant to a by-law passed under subsection (2). (“aide fiscale”)  2002, c. 17, Sched. A, s. 68; 2005, c. 31, Sched. 17, s. 1 (1-3); 2021, c. 40, Sched. 16, s. 2 (1, 2). By-law to cancel taxes (2) Subject to subsection (6), a local municipality may pass by-laws providing for the cancellation of all or a portion of the taxes for municipal and school purposes levied during the assistance period on one or more specified eligible properties, on such conditions as the municipality may determine. 2021, c. 40, Sched. 16, s. 2 (3). (3) Repealed:  2005, c. 31, Sched. 17, s. 1 (4). Payment of tax if conditions not met (3.1) If a municipality passes a by-law under subsection (2) and the by-law contains conditions which must be met before tax assistance is provided, the by-law may also provide, (a)  that all or some of the taxes that are the subject of the tax assistance may be levied but not collected during the period before the municipality determines whether the conditions have been met; and (b)  that the taxes shall become payable only upon notice in writing by the municipality to the owner of the property that the conditions have not been met as required under the by-law.  2004, c. 31, Sched. 26, s. 8 (1); 2005, c. 31, Sched. 17, s. 1 (5). Same (3.2) A by-law providing that taxes become payable in the circumstances described in subsection (3.1) may also provide that the interest provisions of a by-law passed under section 345 apply, if the taxes become payable, as if the payment of the taxes had not been deferred.  2004, c. 31, Sched. 26, s. 8 (1). Notice to upper-tier municipality (4) If a lower-tier municipality intends to pass a by-law under subsection (2), it shall give a copy of the proposed by-law to the upper-tier municipality.  2005, c. 31, Sched. 17, s. 1 (6). Cancellation of taxes, upper-tier municipality (4.1) Upon receiving a copy of the proposed by-law from the lower-tier municipality, the upper-tier municipality may, by resolution, agree that the by-law may also provide for the cancellation of all or a portion of the taxes levied for upper-tier purposes, and the by-law so agreed to by the upper-tier municipality and passed by the lower-tier municipality is binding on the upper-tier municipality.  2005, c. 31, Sched. 17, s. 1 (6). Same (4.2) An upper-tier municipality may pass a resolution under subsection (4.1) even if it has no upper-tier community improvement plan that is in effect, and the by-law so agreed to is binding on the upper-tier municipality despite section 106.  2006, c. 23, s. 36 (3). Notice to Minister of Finance (5) If a local municipality passes a by-law under subsection (2), it shall, within 30 days after the passage of the by-law, give the Minister of Finance a copy of the by-law as well as the following information: 1.  An estimate of the cost of the tax assistance to be provided under the by-law, broken down by taxes levied for municipal purposes in respect of the local municipality, taxes levied for municipal purposes in respect of the upper-tier municipality, if applicable, and taxes levied for school purposes, if applicable. 2.  The tax rates currently applicable to the eligible property and its assessment and property class. 3.  The taxes currently levied on the eligible property for municipal purposes and for school purposes. 4.  Such other information as may be prescribed by the Minister of Finance. 2021, c. 40, Sched. 16, s. 2 (4). Approval of Minister of Finance (6) Except in the circumstances prescribed by the Minister of Finance, a by-law passed under subsection (2) is of no effect with respect to taxes for school purposes unless the Minister of Finance has, in writing, approved its application to taxes for school purposes. 2021, c. 40, Sched. 16, s. 2 (5). Same (6.1) The Minister of Finance may give an approval referred to in subsection (6) before or after the passage of the by-law, and the approval may be conditional upon the by-law containing such conditions or restrictions with respect to taxes for school purposes as the Minister considers appropriate. 2021, c. 40, Sched. 16, s. 2 (5). Retroactivity (6.2) An amendment to a by-law passed under subsection (2) may be retroactive to a date not earlier than the date on which the by-law was passed if the amendment is made to include in the by-law any conditions or restrictions required by a conditional approval of the Minister of Finance under subsection (6.1). 2021, c. 40, Sched. 16, s. 2 (5). Copy of by-law to be given (7) If a local municipality passes a by-law under subsection (2), it shall, within 30 days, give a copy of the by-law to the Minister.  2002, c. 17, Sched. A, s. 68; 2005, c. 31, Sched. 17, s. 1 (11); 2021, c. 40, Sched. 16, s. 2 (6). Application by owner of an eligible property (8) The owner of an eligible property may apply to the local municipality to receive tax assistance and shall provide to the municipality such information as the municipality may require.  2002, c. 17, Sched. A, s. 68. Approval by municipality (9) Upon approval of an application made under subsection (8), the local municipality shall advise the owner of the eligible property of the commencement date of the tax assistance and provide the owner with an estimate of the maximum amount of the tax assistance.  2002, c. 17, Sched. A, s. 68; 2005, c. 31, Sched. 17, s. 1 (12). (10), (11) Repealed:  2005, c. 31, Sched. 17, s. 1 (13). Tax cancellation for portion of a year (12) If the tax assistance provided with respect to a property under this section is for a portion of a taxation year, the amount of the tax assistance shall apply only to that portion of the year, and the taxes otherwise payable shall apply to the other portion of the year.  2002, c. 17, Sched. A, s. 68. Sharing costs, single-tier (13) If a by-law is passed under subsection (2) by a single-tier municipality, the amount of the tax assistance shall be shared by the municipality and the school boards that share in the revenues from the taxes on the property affected by the by-law in the same proportion that tax assistance is provided under the by-law.  2002, c. 17, Sched. A, s. 68. Sharing costs, lower-tier (14) If a by-law is passed under subsection (2) by a lower-tier municipality and the by-law applies to the upper-tier municipality, the amount of the tax assistance shall be shared by the municipalities and the school boards that share in the revenue from the taxes on the property affected by the by-law in the same proportion that tax assistance is provided under the by-law.  2002, c. 17, Sched. A, s. 68. Where by-law does not apply to upper-tier (15) If a by-law is passed under subsection (2) by a lower-tier municipality and the by-law does not apply to the upper-tier municipality, the amount of the tax assistance shall be shared by the lower-tier municipality and the school boards that share in the revenue from the taxes on the property affected by the by-law in the same proportion that the tax assistance is provided under the by-law, but the taxes for upper-tier purposes shall not be affected.  2002, c. 17, Sched. A, s. 68. Where by-law does not apply to taxes for school purposes (16) Despite subsections (13), (14) and (15), if a by-law made under subsection (2) does not apply to taxes for school purposes, the amount of the tax assistance does not affect the amount of taxes for school purposes to be paid to the school boards.  2002, c. 17, Sched. A, s. 68. (17)-(20) Repealed:  2005, c. 31, Sched. 17, s. 1 (14). Refund or credit (21) In providing tax assistance for an eligible property, the local municipality may, (a)  refund the taxes to the extent required to provide the tax assistance, if the taxes have been paid; or (b)  credit the amount to be refunded to an outstanding tax liability of the owner of the eligible property with respect to the property, if the taxes have not been paid.  2004, c. 31, Sched. 26, s. 8 (2); 2005, c. 31, Sched. 17, s. 1 (15). Tax roll (22) The treasurer of the local municipality shall alter the tax roll to reflect the tax assistance provided for an eligible property.  2005, c. 31, Sched. 17, s. 1 (16). Notice to municipality (23) The owner of an eligible property in respect of which a record of site condition has been filed in the Environmental Site Registry under section 168.4 of the Environmental Protection Act
shall, within 30 days after the record of site condition is filed, notify the local municipality of the filing.  2007, c. 7, Sched. 26, s. 2; 2021, c. 40, Sched. 16, s. 2 (7). Effect of repeal or amendment of by-law (24) The local municipality may repeal or amend a by-law passed under subsection (2) with respect to a particular eligible property, but the repeal or amendment does not extinguish a right to tax assistance under the by-law unless the owner of the property consents in writing to the repeal or amendment.  2005, c. 31, Sched. 17, s. 1 (17). Application of provisions (25) Subsections (4) and (5) to (7) apply, with necessary modifications, to the amendment of a by-law passed under subsection (2), and subsections (4) and (7) apply, with necessary modifications, to the repeal of a by-law passed under subsection (2).  2002, c. 17, Sched. A, s. 68; 2005, c. 31, Sched. 17, s. 1 (18); 2021, c. 40, Sched. 16, s. 2 (8). Notice of repeal of by-law to Minister (25.1) If a lower-tier municipality repeals a by-law passed under subsection (2), it shall, within 30 days after passing the repealing by-law, give the Minister of Finance a copy of the repealing by-law. 2021, c. 40, Sched. 16, s. 2 (9). Regulations (26) The Minister may make regulations governing by-laws under subsection (2).  2002, c. 17, Sched. A, s. 68; 2005, c. 31, Sched. 17, s. 1 (19). Regulations by Minister of Finance (27) The Minister of Finance may make regulations, (a)  prescribing information for the purposes of paragraph 4 of subsection (5); (b)  prescribing circumstances in which the approval of the Minister of Finance under subsection (6) is not required. 2021, c. 40, Sched. 16, s. 2 (10). (28) Repealed: 2021, c. 40, Sched. 16, s. 2 (11). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 68 (1) - 01/10/2004 2004, c. 31, Sched. 26, s. 8 (1, 2) - 01/10/2004 2005, c. 31, Sched. 17, s. 1 (1-20) - 15/12/2005 2006, c. 23, s. 36 (4)
- 19/10/2006 2007, c. 7, Sched. 26, s. 2 - 31/12/2017 2021, c. 40, Sched. 16, s. 2 (1-11) - 09/12/2021