hordruma/ontario_laws_and_regs huggingface dataset:
Assistance prohibited
111.(1)Despite any general or special Act, a council shall not assist directly or indirectly any manufacturing business or other industrial or commercial enterprise through the granting of bonuses in aid thereof, and, without restricting the generality of the foregoing, the council shall not grant assistance by, (a) giving or lending any property of the municipality, including money; (b) guaranteeing borrowing; (c) leasing or selling any property of the municipality at below fair market value; (d) giving a total or partial exemption from any levy, charge or fee. Exception (2)Subsection (1) does not apply to a council that is exercising any of its power or authority under subsection 28 (6) or (7) of the Planning Act, where the power or authority is exercised with the approval of the Minister. R.S.O. 1990, c. M.45, s. 111. Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (2) is amended by the Statutes of Ontario, 2001, chapter 17, subsection 3 (1) by striking out “under subsection 28 (6) or (7) of the Planning Act” and substituting “under section 442.7 or under subsection 28 (6) or (7) of the Planning Act”. See: 2001, c. 17, ss. 3 (1), 8.
Destruction of documents
116.(1)Subject to subsection (2), a municipality or a local board thereof, as defined in the Municipal Affairs Act, except a school board, shall not destroy any of its receipts, vouchers, instruments, rolls or other documents, records and papers except, (a) after having obtained the approval of the Ministry; or (b) in accordance with a by-law passed by the municipality and approved by the auditor of the municipality establishing schedules of retention periods during which the receipts, vouchers, instruments, rolls or other documents, records and papers must be kept by the municipality or local board. When copies may be destroyed (2)Where a by-law has been passed by a municipality under clause (1) (b), copies of its receipts, vouchers, instruments, rolls or other documents, records and papers may be destroyed at any time if the original thereof is subject to a retention period within one of the schedules established by the by-law. Local boards of more than one municipality (3)Where a local board is a local board of more than one municipality, the local board may destroy its receipts, vouchers, instruments, rolls or other documents, records and papers, (a) after having obtained the approval of the Ministry; or (b) in accordance with a resolution passed by the board and approved by a majority of the municipalities for which the board is a local board if such majority of municipalities is represented by at least one-half of the municipally appointed members on the local board and also if the resolution has been approved by the auditor of the local board. Retention schedules (4)A resolution passed under subsection (3) shall establish schedules of retention periods during which the receipts, vouchers, instruments, rolls and other documents, records and papers must be kept by the local board. Interpretation (5)For the purposes of subsection (3), a member of a municipal council who serves pursuant to this or any other Act as a member by virtue of office of a local board shall be deemed to be a municipally appointed member of that local board. Photographic copies (6)Despite this section, a by-law or resolution passed under this section may provide that a photographic copy of a receipt, voucher, instrument, roll or other document, record or paper shall be deemed to be the original thereof for the purposes of the by-law or resolution if the original has been destroyed in accordance with this section or the by-law or resolution. Admissibility (7)Nothing in this section renders admissible in evidence a copy of a receipt, voucher, instrument, roll or other document, record or paper that is not otherwise admissible by statute or the law of evidence. R.S.O. 1990, c. M.45, s. 116.
All taxes to be levied equally upon all assessments
362.(1)All municipal, local or direct taxes or rates shall, where no other express provision is made, be levied upon the whole of the assessment for real property or other assessments made under the Assessment Act, according to the amounts assessed in respect thereof, and not upon any one or more kinds of property or assessment or in different proportions. R.S.O. 1990, c. M.45, s. 362; 1997, c. 5, s. 54 (1). All rates subject to tax ratios (2)If, in this or any other general or special Act or in any by-law passed under any such Act, the yearly rates or any special rates are expressly or in effect directed or authorized to be levied upon rateable property of a municipality for municipal purposes then, unless other express provisions are made, such rates shall be calculated as percentages of the assessment for real property in each property class and the rates shall be in the same proportion to each other as the tax ratios established under section 363 for the property classes are to each other. 1997, c. 5, s. 54 (2).
Graduated tax rates
368.2(1)The council of a municipality other than a lower-tier municipality may, by by-law passed on or before April 30 of 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 each property class described in subsection (1.1); and (b) set the ratios that the tax rates for each band must bear to each other. 1998, c. 3, s. 18 (1); 2000, c. 25, s. 23. Property classes (1.1)The property classes referred to in clause (1) (a) are the commercial property class and the industrial property class prescribed under the Assessment Act. 1998, c. 3, s. 18 (1). Restrictions on bands (2)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. 1997, c. 29, s. 36; 1998, c. 3, s. 18 (2, 3). Setting of rates for bands (2.1)Instead of setting a single tax rate under section 366 or 368 for a property class for which bands are established, the council of a municipality shall set a separate tax rate for each band in accordance with the ratios set under clause (1) (b). 1998, c. 3, s. 18 (4). Regulations (3)The Minister of Finance may make regulations, (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 (4) with respect to a unit or proposed unit within the meaning of the Condominium Act. 1998, c. 3, s. 18 (5). Determination of taxes (4)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. 1998, c. 3, s. 18 (6). Regulations, general or specific (5)Regulations under clause (3) (a) may be general or specific in their application. 1998, c. 3, s. 18 (6). Extension of time (6)The Minister may make regulations extending the time for passing a by-law under subsection (1). 1998, c. 3, s. 18 (6). Same (7)A regulation under subsection (6), (a) may be made even if the time limit set out in subsection (1) has expired; and (b) may be general or specific in its application and may be restricted to a municipality. 1998, c. 3, s. 18 (6).
Payments in lieu of taxes, distribution
371.1(1)The Minister of Finance may make regulations governing the distribution of payments in lieu of taxes received by local municipalities. 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. Different rules for different payments (3)Regulations under this section may treat different payments in lieu of taxes differently. 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. 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. 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. 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. 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.The portion of payments in lieu of taxes that are distributed to another municipality shall be credited to the general fund of that municipality. End of year statement (9)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. Conflict (10)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. 1997, c. 29, s. 41.