hordruma/ontario_laws_and_regs huggingface dataset:
Deadline extension
 15. If the assessment corporation assesses a property during a taxation year under section 33 of the Assessment Act in respect of either of the two previous taxation years, the deadline for making an application under section 13 of this Regulation for that previous taxation year is extended to the day that is 90 days after the day the assessment is mailed to the assessed owner under section 35 of that Act.  O. Reg. 229/09, s. 15. 16. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 229/09, s. 16.  Français