hordruma/ontario_laws_and_regs huggingface dataset:
PART X TAX COLLECTION
365.
365 (1) The council of a local municipality may, in any year, pass a by-law to provide for the cancellation, reduction or refund of taxes levied for local municipal and school purposes in the year by the council in respect of an eligible property of any person who makes an application in that year to the municipality for that relief and whose taxes are considered by the council to be unduly burdensome, as defined in the by-law.  2001, c. 25, s. 365 (1). Notice to upper-tier municipality, etc. (2) If a lower-tier municipality has passed a by-law under subsection (1), it shall give notice of that fact to the upper-tier municipality and the upper-tier municipality may pass a by-law to provide a similar cancellation, reduction or refund of taxes levied for upper-tier purposes.  2001, c. 25, s. 365 (2). Sharing costs (3) If an upper-tier municipality has passed a by-law under subsection (2), the amount of the taxes cancelled, reduced or refunded shall be shared by the municipalities and school boards that share the revenue from the taxes on the property affected by the by-law in the same proportion that those municipalities and school boards share in those revenues.  2001, c. 25, s. 365 (3). Lower-tier municipality to pay upper-tier share (4) If an upper-tier municipality has not passed a by-law under subsection (2), the amount of the taxes cancelled, reduced or refunded shall be shared by the lower-tier municipality and school boards in the same proportion as under subsection (3) but the amount of the upper-tier municipality’s share shall be the responsibility of the lower-tier municipality.  2001, c. 25, s. 365 (4). Single-tier municipality (5) If the local municipality is a single-tier municipality, the amount of the taxes cancelled, reduced or refunded shall be shared by the municipality and school boards that share the revenues from the taxes on the property affected by the by-law in the same proportion that the municipality and school boards share in those revenues.  2001, c. 25, s. 365 (5). Definition (6) In this section, “eligible property” means a property classified in the residential property class, the farm property class or the managed forests property class.  2001, c. 25, s. 365 (6); 2002, c. 22, s. 161. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 161 - 01/01/2003 Cancellation of taxes, environmental remediation
PART X TAX COLLECTION
365.3
365.3 If the assessment of a property for a year changes as a result of a request under section 39.1 of the Assessment Act, an appeal under section 40 of that Act, an application under section 46 of that Act or a correction made under subsection 32 (1.1) of that Act, tax relief provided under sections 319, 345, 356, 357, 358, 362, 364, 365, 365.1 and 365.2 and tax increases provided under section 359 shall be redetermined using the new taxes on property for the year based on the new assessment and the tax roll for the year shall be amended to reflect the determination.  2002, c. 17, Sched. A, s. 69; 2006, c. 32, Sched. A, s. 150; 2008, c. 7, Sched. O, s. 8; 2017, c. 10, Sched. 1, s. 53. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 69 - 01/01/2003 2006, c. 32, Sched. A, s. 150 - 01/01/2007 2008, c. 7, Sched. O, s. 8 - 14/05/2008 2017, c. 10, Sched. 1, s. 53 - 30/05/2017
PART X TAX COLLECTION
366.
366 (1) If the Crown in right of Canada owns or has an interest in land, the Crown may, with the consent of the municipality, pay to the municipality an amount in lieu of taxes or charges for specific municipal services which a tenant or user of the land would otherwise be required to pay.  2001, c. 25, s. 366 (1). Interpretation (2) Specific municipal services in subsection (1) do not include the right to attend a school.  2001, c. 25, s. 366 (2). Where payment accepted (3) If a municipality accepts a payment under this section, (a)  the taxes or charges in respect of which the payment was made are deemed to be paid in full; (b)  the amount paid in lieu of taxes shall be distributed to any body for which the municipality is required by law to levy taxes or raise money as if the taxes had been levied and collected in the usual way; and (c)  subject to clause (b), the payment shall be credited to the general funds of the municipality.  2001, c. 25, s. 366 (3).
PART X TAX COLLECTION
370.
370 If the time for any proceeding or for the doing of anything in the offices of a municipality under this Part expires or falls upon a holiday, a Saturday or on any other day when the offices are closed but would ordinarily be open, the time shall be extended to and the thing may be done on the next day when the offices are open which is not a holiday or Saturday.  2001, c. 25, s. 370.
PART X TAX COLLECTION
370.1
370.1 (1) Despite the repeal of sections 14 and 15 of the Municipal Act, any order made under those sections continues to apply to the municipalities to which the order relates and the powers of the Ontario Municipal Board under those sections may continue to be exercised by the Ontario Land Tribunal with respect to urban service areas and other areas existing on December 31, 2002.  2002, c. 17, Sched. A, s. 71; 2017, c. 23, Sched. 5, s. 52 (1); 2021, c. 4, Sched. 6, s. 64 (4). Special case, dissolution (2) Despite subsection (1), a municipality may dissolve an area to which subsection (1) applies without the approval or order of the Tribunal and without holding a public hearing.  2002, c. 17, Sched. A, s. 71; 2017, c. 23, Sched. 5, s. 52 (2). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 71 - 01/01/2003 2017, c. 23, Sched. 5, s. 52 (1, 2) -03/04/2018 2021, c. 4, Sched. 6, s. 64 (4) - 01/06/2021 PART XI   SALE OF LAND FOR TAX ARREARS
PART XI SALE OF LAND FOR TAX ARREARS
370.2
370.2 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. 10. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 19, s. 10 - 01/12/2017
PART XI SALE OF LAND FOR TAX ARREARS
372.
372 For the purposes of this Part, “abstract index” and “parcel register” include an instrument received for registration on the day the tax arrears certificate was registered even if the instrument has not been abstracted or entered in the index or register on that day; (“répertoire par lot”, “registre des parcelles”) “index of executions” means the electronic database that the sheriff maintains for writs of execution. (“répertoire des brefs d’exécution”)  2006, c. 32, Sched. A, s. 152. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 152 - 01/01/2007
PART XI SALE OF LAND FOR TAX ARREARS
373.
373 (1) Where any part of tax arrears is owing with respect to land in a municipality on January 1 in the second year following that in which the real property taxes become owing, the treasurer of the municipality, unless otherwise directed by the municipality, may prepare and register a tax arrears certificate against the title to that land.  2001, c. 25, s. 373 (1); 2017, c. 10, Sched. 1, s. 55 (1). Form (2) A tax arrears certificate registered under this section shall indicate that the land described in the certificate will be sold by public sale if the cancellation price is not paid within one year following the date of the registration of the tax arrears certificate.  2001, c. 25, s. 373 (2); 2017, c. 10, Sched. 1, s. 55 (2). Forfeited corporate land (3) This section applies to 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, whether the land vested before or after the registration of a tax arrears certificate, and that land may be sold under this Act for tax arrears. 2017, c. 10, Sched. 1, s. 55 (3). Land that belongs to the Crown as a result of a death (3.1) This section applies to 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, whether the death occurred before or after the registration of a tax arrears certificate, and that land may be sold under this Act for tax arrears. 2017, c. 10, Sched. 1, s. 55 (3). (3.2) Repealed: 2017, c. 10, Sched. 1, s. 55 (3). Scope of certificate (4) A tax arrears certificate shall not include more than one separately assessed parcel of land.  2001, c. 25, s. 373 (4). Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 7, s. 53 (1) - 10/12/2016 2017, c. 10, Sched. 1, s. 55 (1-3) - 30/05/2017
PART XI SALE OF LAND FOR TAX ARREARS
373.1
373.1 (1) Where any part of tax arrears is owing with respect to land that is vested in the Crown because of an escheat or forfeiture as a result of the dissolution of a corporation, the treasurer of the municipality, unless otherwise directed by the municipality, may prepare and register a tax arrears certificate against the title to that land. 2017, c. 10, Sched. 1, s. 56. Form (2) A tax arrears certificate registered under this section shall indicate that the land described in the certificate will be sold by public sale if the cancellation price is not paid within 90 days following the date of the registration of the tax arrears certificate. 2017, c. 10, Sched. 1, s. 56. Scope of certificate (3) A tax arrears certificate shall not include more than one separately assessed parcel of land. 2017, c. 10, Sched. 1, s. 56. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 56 - 01/01/2018
PART XI SALE OF LAND FOR TAX ARREARS
373.2
373.2 (1) No tax arrears certificate may be registered against title to land if, (a)  an order cancelling encumbrances against the land under section 18 of the Forfeited Corporate Property Act, 2015 is registered on title to the land; (b)  a notice under section 24 of the Forfeited Corporate Property Act, 2015, indicating that the Crown intends to use the property for Crown purposes, is registered on title to the land; or (c)  a notice indicating that the Crown intends to use the land for Crown purposes is registered against land that belongs to the Crown as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 1, s. 57. Exception, Minister’s consent (2) Clause (1) (a) does not apply if the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015 consents to the registration of the tax arrears certificate. 2017, c. 10, Sched. 1, s. 57. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 57 - 30/05/2017
PART XI SALE OF LAND FOR TAX ARREARS
375.
375 (1) Before the expiry of the one-year period mentioned in subsection 379 (1), any person may have a tax arrears certificate that is registered under section 373 cancelled by paying to the municipality the cancellation price as of the date the payment is tendered. 2017, c. 10, Sched. 1, s. 59 (1). Same, expedited sale of forfeited corporate land (1.1) Before the expiry of the 90-day period mentioned in subsection 379 (2.0.1), any person may have a tax arrears certificate that is registered under section 373.1 cancelled by paying to the municipality the cancellation price as of the date the payment is tendered. 2017, c. 10, Sched. 1, s. 59 (1). Cancellation certificate (2) If payment has been made under subsection (1) or (1.1), the treasurer shall immediately register a tax arrears cancellation certificate.  2001, c. 25, s. 375 (2); 2017, c. 10, Sched. 1, s. 59 (2). Effect of cancellation certificate (2.1) Unless otherwise shown in the tax arrears cancellation certificate, the certificate, when registered, is conclusive proof of the payment of the cancellation price as of the date set out in it.  2006, c. 32, Sched. A, s. 154. Lien (3) If the cancellation price is paid by a person entitled to receive notice under subsection 374 (1) or an assignee of that person, other than the owner of the land or the spouse of the owner, the person has a lien on the land concerned for the amount paid.  2001, c. 25, s. 375 (3). Exception for certain land (3.1) Subsection (3) does not apply to land that, (a)  is vested in the Crown because of an escheat or forfeiture as a result of the dissolution of a corporation; or (b)  belongs to the Crown as a result of the death of an individual who did not have any lawful heirs. 2017, c. 10, Sched. 1, s. 59 (3). Priority of lien (4) A lien under subsection (3) has priority over the interest in the land of any person to whom notice was sent under section 374.  2001, c. 25, s. 375 (4). Contents of certificate (5) Where there is a lien under subsection (3), the tax arrears cancellation certificate shall state that the person named therein has a lien on the land.  2001, c. 25, s. 375 (5). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 154 - 01/01/2007 2015, c. 38, Sched. 7, s. 53 (4) - 10/12/2016 2017, c. 10, Sched. 1, s. 59 (1-3) - 01/01/2018
PART XI SALE OF LAND FOR TAX ARREARS
376.
376 (1) Except where the cancellation price has been determined in accordance with a by-law passed under section 385, a person who pays the cancellation price, by a written request made within 30 days after making the payment, may require the treasurer to provide an itemized breakdown of the calculation of the cancellation price that has been paid.  2001, c. 25, s. 376 (1); 2017, c. 10, Sched. 1, s. 60. Application to court (2) If the treasurer fails to provide the itemized breakdown of the calculation within 30 days of the request or if the person who made the request is of the opinion that the cancellation price has not been calculated properly or that the costs included in the cancellation price by the municipality as costs incurred in proceeding under this Part are unreasonable, the person who made the request may apply to the Superior Court of Justice for an accounting of the cancellation price.  2001, c. 25, s. 376 (2). Determination by court (3) The court shall determine the matter and, if the court determines that the cancellation price was not calculated properly or the costs included in the cancellation price are unreasonable, it may make an order setting a cancellation price which is proper and reasonable but no such order shall relieve a taxpayer of any liability to pay any validly imposed real property taxes.  2001, c. 25, s. 376 (3). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 60 - 01/01/2018 377 Repealed:  2006, c. 32, Sched. A, s. 155. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 155 - 01/01/2007
PART XI SALE OF LAND FOR TAX ARREARS
378.
378 (1) A municipality may, after the registration of the tax arrears certificate and before the expiry of the one-year period mentioned in subsection 379 (1), enter into an extension agreement, extending the period of time in which the cancellation price is to be paid, with any of the following persons: 1.  Any owner of the land. 2.  The spouse of any owner. 3.  Any mortgagee. 4.  Any tenant in occupation of the land. 5.  Any person the treasurer is satisfied has an interest in the land. 2017, c. 10, Sched. 1, s. 61 (1). Same, tax arrears certificate under s. 373.1 (1.1) Subject to subsection (1.2), a municipality may, after the registration of the tax arrears certificate and before the expiry of the 90-day period mentioned in subsection 379 (2.0.1), enter into an extension agreement extending the period of time in which the cancellation price is to be paid, with any of the following persons: 1.  Any owner of the land. 2.  The spouse of any owner. 3.  Any mortgagee. 4.  Any tenant in occupation of the land. 5.  Any person the treasurer is satisfied has an interest in the land. 2017, c. 10, Sched. 1, s. 61 (1). Same (1.2) No agreement shall be entered into under subsection (1.1) unless the person who wishes to enter into the extension agreement with a municipality has obtained the consent of the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015. 2017, c. 10, Sched. 1, s. 61 (1). Conditions (2) The agreement may be subject to such conditions relating to payment as are set out in it but shall not, (a)  reduce the amount of the cancellation price; or (b)  prohibit any person from paying the cancellation price at any time.  2001, c. 25, s. 378 (2). Mandatory contents (3) Every extension agreement shall state, (a)  when and under what conditions it shall cease to be considered a subsisting agreement; (b)  that any person may pay the cancellation price at any time; and (c)  that it terminates upon payment of the cancellation price by any person.  2001, c. 25, s. 378 (3). Calculation of time (4) The period during which there is a subsisting extension agreement shall not be counted by the treasurer in calculating a period mentioned in subsection 379 (1) or (2.0.1).  2001, c. 25, s. 378 (4); 2017, c. 10, Sched. 1, s. 61 (2). Inspection of extension agreement (5) The treasurer, on the request of any person, shall permit the person to inspect a copy of an extension agreement and shall provide copies of it at the same rate as is charged under section 253.  2001, c. 25, s. 378 (5). Cancellation certificate (6) When the terms of an extension agreement have been fulfilled, the treasurer shall immediately register a tax arrears cancellation certificate.  2001, c. 25, s. 378 (6). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 1, s. 61 (1, 2) - 01/01/2018
PART XI SALE OF LAND FOR TAX ARREARS
380.0.1
380.0.1 Despite section 380, if the proceeds of a sale under section 379, minus the cancellation price, are $250 or less, the proceeds are deemed to be forfeited to the municipality.  2009, c. 33, Sched. 21, s. 6 (37). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 21, s. 6 (37) - 25/01/2010
PART XI SALE OF LAND FOR TAX ARREARS
380.1
380.1 (1) If the treasurer conducts a public sale and there is no successful purchaser, the treasurer may, within two years after the date of the public sale, offer the land for public sale by public auction or public tender, as the treasurer decides, a second time in accordance with the prescribed rules.  2006, c. 32, Sched. A, s. 157. Notice (2) At least 30 days before the land is readvertised for public sale, the treasurer shall send to the persons entitled to receive notice under section 374 a notice that the land will be readvertised for public sale.  2006, c. 32, Sched. A, s. 157; 2017, c. 10, Sched. 1, s. 64 (1). Application of provisions (3) Subsection 379 (2), clause 379 (2.0.1) (b), subsections 379 (2.1) to (16) and sections 380 to 387 apply with necessary modifications to the sale as if it were the first public sale. 2017, c. 10, Sched. 1, s. 64 (2). Non-application (4) This section does not apply to land if a notice of vesting was registered in respect of the land following the first public sale.  2006, c. 32, Sched. A, s. 157. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 157 - 01/01/2007 2015, c. 38, Sched. 7, s. 53 (14) - 10/12/2016 2017, c. 10, Sched. 1, s. 64 (1, 2) - 01/01/2018
PART XI SALE OF LAND FOR TAX ARREARS
381.
381 (1) Any notice required to be sent to any person under this Part may be given by personal delivery or be sent by certified or registered mail, (a)  in the case of the assessed owner, to the address of the person as shown on the last returned assessment roll of the municipality; (b)  in the case of any person whose interest is registered against the title of the land, to the address for service of the person furnished under the Land Registration Reform Act, or if none, to the address of the solicitor whose name appears on the registered instrument; (c)  in the case of a person appearing to have an interest in the land by the index of executions for the area in which the land is situate, to the address of the person or person’s solicitor as shown in the index of executions or in the records of the sheriff for the area in which the land is situate; (d)  in the case of a spouse of the person appearing by the records of the land registry office to be the owner of the land, addressed to the spouse of (name of person) at the usual or last known address of such spouse or, if unknown, at the address of the land; (e)  in the case of the Public Guardian and Trustee, addressed to the Public Guardian and Trustee; and (f)  in the case of the Minister responsible for the administration of the Forfeited Corporate Property Act, 2015, addressed to the Minister.  2001, c. 25, s. 381 (1); 2006, c. 32, Sched. A, s. 158; 2015, c. 38, Sched. 7, s. 53 (15, 16). Statutory declaration, effect (2) A statutory declaration made under subsection 374 (3) or made under clause 379 (2) (a) is proof in the absence of evidence to the contrary that the notices required to be sent were sent to the persons named in the statutory declaration and received by them.  2001, c. 25, s. 381 (2). Statement, effect (3) A statement registered under subsection 379 (6) is conclusive proof of the prescribed matters that are verified in the statement. 2015, c. 38, Sched. 7, s. 53 (17). Receipt of notice (4) Nothing in this Part requires the treasurer to ensure that a notice that is properly sent under this Part is received by the person to whom it was sent.  2001, c. 25, s. 381 (4). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 158 - 01/01/2007 2015, c. 38, Sched. 7, s. 53 (15-17) - 10/12/2016
PART XI SALE OF LAND FOR TAX ARREARS
382.
382 (1) No proceedings for the sale of land under this Part are void by reason of any neglect, omission or error but, subject to this section and to section 383, any such neglect, omission or error may render the proceedings voidable.  2001, c. 25, s. 382 (1). Same (2) Subject to subsection (4) and to section 383, the proceedings under this Part are voidable if there is, (a)  a failure on the part of the treasurer to substantially comply with section 374 or subsection 379 (1); or (b)  an error or omission in the registration or sale of the land, other than an error or omission mentioned in subsection (5).  2001, c. 25, s. 382 (2). Duty of treasurer (3) If, before the registration of a tax deed or notice of vesting, the treasurer becomes aware of a failure, error or omission referred to in subsection (2), the treasurer shall immediately register a tax arrears cancellation certificate but this subsection does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Part.  2001, c. 25, s. 382 (3). Actual prejudice (4) Proceedings for the sale of land under this Part are not voidable unless the person complaining of any neglect, error or omission establishes that he or she suffered actual prejudice as a result of the neglect, error or omission.  2001, c. 25, s. 382 (4). Proceeding not voidable (5) No proceedings under this Part are rendered voidable by reason of, (a)  a failure on the part of the treasurer to distrain for any reason or take any other action for the collection of taxes; (b)  an error in the cancellation price other than a substantial error; (c)  any error in the notices sent or delivered under this Part if the error has not substantially misled the person complaining of the error; (d)  any error in the publishing or posting of advertisements if the error has not substantially misled the person complaining of the error; or (e)  any error in the description of the land in the tax arrears certificate if the error has not substantially misled the person complaining of the error.  2001, c. 25, s. 382 (5). Treasurer may halt proceedings (6) The treasurer may register a cancellation certificate if, in his or her opinion, (a)  it is not in the financial interests of the municipality to continue with proceedings under this Part; or (b)  because of some neglect, error or omission, it is not practical or desirable to continue proceedings under this Part.  2001, c. 25, s. 382 (6). Effect (7) Subsection (6) does not apply so as to prevent the treasurer from registering a new tax arrears certificate and proceeding under this Part.  2001, c. 25, s. 382 (7).