Rebates for charities
442.1(1)Every municipality, other than a lower-tier municipality, shall have a tax rebate program for eligible charities for the purposes of giving them relief from taxes on eligible property they occupy. 1998, c. 3, s. 27. Eligible charities, property (2)For the purposes of this section, (a) a charity is eligible if it is a registered charity as defined in subsection 248 (1) of the Income Tax Act (Canada) that has a registration number issued by the Canada Customs and Revenue Agency; (b) a property is eligible if it is in one of the commercial classes or industrial classes, within the meaning of subsection 363 (20). 1998, c. 3, s. 27; 2000, c. 25, s. 32 (1). Program requirements (3)A tax rebate program under this section is subject to the following requirements: 1. The program must provide for a rebate for an eligible charity that pays taxes on eligible property it occupies. However, a rebate is not required if Part XXII.1 applies to the property. 2. The amount of a rebate required under paragraph 1 must be at least 40 per cent, or such other percentage as the Minister of Finance may prescribe, of the taxes paid by the eligible charity on the property it occupies. If the eligible charity is required to pay an amount under section 444.1 or 444.2, the amount of the rebate shall be the total of the amounts the charity paid under those sections. 3. Beginning in the 2001 taxation year, the program must provide that payment of one-half of the rebate must be made within 60 days after the receipt by the municipality of the application of the eligible charity for the rebate for the taxation year and the balance of the rebate must be paid within 120 days of the receipt of the application. 4. The program must permit the eligible charity to make an application for a rebate for a taxation year based on an estimate of the taxes payable by the eligible charity on the property it occupies. 5. Repealed: 2000, c. 25, s. 32 (3). 6. The program must provide for final adjustments, to be made after the taxes paid by the charity can be determined, in respect of differences between the estimated rebate paid by the municipality and the rebate to which the charity is entitled. 7. The program must require, as a condition of receiving a rebate for a year, that a charity repay any other municipality amounts by which the rebates the charity received for the year from that other municipality exceed the rebates from that other municipality to which the charity is entitled for the year. 8. The program must provide for a rebate for 1998 and subsequent years. 9. Despite paragraphs 3 and 4, the rebate for 1998 and the first instalment of the rebate for 1999 must be paid on or before October 31, 1998. 10. An application for a taxation year must be made after January 1 of the year and no later than the last day of February of the following year. 1998, c. 3, s. 27; 2000, c. 25, s. 32 (2-4); 2001, c. 23, s. 160. Program options (4)The following apply with respect to what a tax rebate program under this section may provide but is not required to provide: 1. The program may provide for rebates to organizations that are similar to eligible charities or a class of such organizations defined by the municipality. 2. The program may provide for rebates to eligible charities or similar organizations for taxes on property to which Part XXII.1 applies. 3. The program may provide for rebates to eligible charities or similar organizations for taxes on property that is in classes of real property prescribed under the Assessment Act other than the commercial or industrial classes within the meaning of subsection 363 (20). 4. The program may provide for rebates that are greater than those required under subsection (3) and may provide for different rebate amounts for different eligible charities or similar organizations up to 100 per cent of the taxes paid by the eligible charity or similar organization. 5. The program may provide for adjustments in respect of the rebates for a year to be deducted from amounts payable in the next year for the next year’s rebates. 6. Repealed: 2000, c. 25, s. 32 (5). 7. Repealed: 2000, c. 25, s. 32 (5). 1998, c. 3, s. 27; 2000, c. 25, s. 32 (5). Procedural requirements (5)The program may include procedural requirements that must be satisfied for an eligible charity to be entitled to a rebate required under subsection (3). 1998, c. 3, s. 27. Who gives rebates (6)Rebates under a program of a municipality under this section shall be given by the municipality unless the municipality is an upper-tier municipality, in which case the rebates shall be given by the lower-tier municipalities. 1998, c. 3, s. 27. Sharing costs of rebates (7)The costs of a rebate of taxes on a property shall be shared by the municipalities and school boards that share in the revenue from the taxes on the property in the same proportion as the municipalities and school boards share in those revenues. 1998, c. 3, s. 27. Statement of costs shared by school boards (8)The municipality that gives a rebate to a charity or similar organization shall also give the charity or similar organization a written statement of the proportion of the costs of the rebate that is shared by school boards. 1998, c. 3, s. 27. Interest (8.1) The municipality shall pay interest, at the same rate of interest that applies under subsection 257.11 (4) of the Education Act, on the amount of any rebate to which the eligible charity is entitled under this section if the municipality fails to rebate or credit the amount within the time specified in paragraph 3 of subsection (3) or within such other time as the Minister of Finance may prescribe. 2000, c. 25, s. 32 (6). No fee (8.2) Despite this Act, no fee may be charged by the municipality to process an application under this section. 2000, c. 25, s. 32 (6). No requirement for certain years (9)A municipality is not required to establish a program to give rebates for a year if Part XXII.1 applies to all the eligible property in the municipality for the year. 1998, c. 3, s. 27. Regulations (10) The Minister of Finance may make regulations, (a) governing programs under this section including prescribing additional requirements for the programs; (b) governing procedural requirements the programs must include; (c) prescribing a percentage for the purpose of paragraph 2 of subsection (3); (d) prescribing a time period for the purpose of subsection (8.1). 2000, c. 25, s. 32 (7). General or specific (10.1) A regulation under subsection (10) may be general or specific in its application and may apply differently to different municipalities and may treat different properties differently. 2000, c. 25, s. 32 (7). Regulations, later date for payment for 1998 and 1999 (11)The Minister of Municipal Affairs and Housing may make regulations, (a) prescribing, for the purposes of paragraph 9 of subsection (3), a date later than October 31, 1998 on or before which rebates for 1998 and first instalments of rebates for 1999 shall be paid; (b) requiring and governing interest to be paid by municipalities on rebates for 1998 and first instalments of rebates for 1999 that are paid after October 31, 1998. 1998, c. 3, s. 27. Application, Part XXII.2, Division B (11.1)The following apply with respect to property to which Division B of Part XXII.2 applies: 1. The amount of a rebate required under paragraph 1 of subsection (3) shall be determined in accordance with the regulations instead of as provided under paragraph 2 of subsection (3). 2. A rebate shall be paid at the times and in the instalments provided for in the regulations instead of as provided under paragraphs 3 and 4 of subsection (3). 1998, c. 33, s. 22; 1999, c. 9, s. 149 (1). Application of Part XXII.2, Division C (11.1.1)Where regulations are made under subsection (11.1.2), the following apply with respect to property to which Division C of Part XXII.2 applies: 1. The amount of the rebate required under paragraph 1 of subsection (3) may be determined in accordance with paragraph 2 of subsection (3) or in accordance with the regulations. 2. A rebate may be paid at the times and in the instalments provided for in paragraphs 3 and 4 of subsection (3) or at the times and in the instalments provided for in the regulations. 1999, c. 9, s. 149 (2). Regulations (11.1.2)The Minister of Finance may make regulations for the purposes of subsection (11.1.1) respecting the amount of the rebate required under subsection (3) and the times at which and instalments in which it shall be paid. 1999, c. 9, s. 149 (2). Same (11.1.3)A regulation made under subsection (11.1.2) may apply to any of the 1998, 1999 and 2000 taxation years. 1999, c. 9, s. 149 (2). Regulations (11.2)The Minister of Finance may make regulations, (a) governing the amount of rebates of taxes on property to which Division B or C of Part XXII.2 applies; (b) governing when and in what instalments rebates of taxes on property to which Division B or C of Part XXII.2 applies shall be paid; (c) providing for the repayment of all or part of rebates of taxes on property to which Division B or C of Part XXII.2 applies that are paid under a program established before regulations under clause (a) come into force. 1998, c. 33, s. 22; 1999, c. 9, s. 149 (3). Sharing of repaid rebates (11.3)If regulations under clause (11.2) (c) provide for the repayment of all or part of rebates, the revenue from those repaid rebates shall be shared by municipalities and school boards in the same proportions as they shared the costs of the rebates. 1998, c. 33, s. 22. Definitions (12)In this section, “lower-tier municipality” has the same meaning as in section 361.1; (“municipalité de palier inférieur”) “upper-tier municipality” has the same meaning as in section 361.1.(“municipalité de palier supérieur”) 1998, c. 3, s. 27.