City of Cornwall
 24. (1) This section applies with respect to the City of Cornwall for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2017 taxation year, 25 per cent; (b) for the 2018 taxation year, 20 per cent; and (c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4. (3) For the purposes of section 1, a reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 90 consecutive days all of which are within the taxation year in respect of which the application for a rebate under section 364 of the Act is made. O. Reg. 581/17, s. 4. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, throughout the period of time, (a) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995
or a lock-out within the meaning of that Act; or (b) an order issued in respect of the building, structure or portion of the building under any of the laws listed in subsection (5) was outstanding. O. Reg. 581/17, s. 4. (5) The laws mentioned in clause (4) (b) are the following: 1. The Building Code Act, 1992 and the regulations and by-laws made under it. 2. The Fire Protection and Prevention Act, 1997 and the regulations and by-laws made under it. O. Reg. 581/17, s. 4. (6) Despite clauses 1 (2) (a) and (3) (b), a portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the portion of the building was separated by permanent or semi-permanent physical barriers from any portion of the building that was used. O. Reg. 581/17, s. 4. (7) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 581/17, s. 4. (8) A portion of a building on property that is classified in one of the commercial classes or in the landfill property class is prescribed to be an eligible property for a period of time if, (a) it satisfies the requirements in subsection 1 (2) to be an eligible property; (b) it is not excluded from being an eligible property under subsection (4), (6) or (7); and (c) throughout the period of time, it satisfied the requirements for obtaining an occupancy permit set out in Division C of Ontario Regulation 332/12 (Building Code) made under the Building Code Act, 1992. O. Reg. 581/17, s. 4. (9) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property for a period of time if, (a) it satisfies the requirements in subsection 1 (3) to be an eligible property; (b) it is not excluded from being an eligible property under subsection (4), (6) or (7); and (c) throughout the period of time, it satisfied the requirements for obtaining an occupancy permit set out in Division C of Ontario Regulation 332/12. O. Reg. 581/17, s. 4. (10) No rebate is payable under section 364 of the Act for a taxation year in respect of a property for a period of time if, (a) on the final day on which an application can be made for a rebate of tax under section 364 of the Act in respect of the period of time, any orders made under subsection 15.2 (2) of the Building Code Act, 1992 that apply to a building or structure on the property remain outstanding; or (b) an application submitted with respect to the property for the period of time contains a false or deceptive statement. O. Reg. 581/17, s. 4. (11) Despite section 7, interest is payable under subsection 364 (20) of the Act for the 2018 taxation year and subsequent taxation years in respect of a rebate under an interim application for the first six months of the taxation year if, (a) the interim application is received on or before July 31 of the taxation year to which the rebate relates; and (b) the City of Cornwall fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of, (i) November 30 of the taxation year to which the rebate relates, (ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and (iii) the day that is 90 days after the day the City of Cornwall receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4. (12) Despite section 7, interest is payable under subsection 364 (20) of the Act for the 2018 taxation year and subsequent taxation years in respect of a rebate under a final application for a taxation year if, (a) the final application is received on or before the last day of February of the year immediately following the taxation year to which the rebate relates; and (b) the City of Cornwall fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the latest of, (i) June 30 of the year immediately following the taxation year to which the rebate relates, (ii) the day that is 120 days after the day the owner provides the information required under subsection 3 (1), and (iii) the day that is 90 days after the day the City of Cornwall receives the determination of the value of the eligible property for the year from the assessment corporation. O. Reg. 581/17, s. 4. (13) For the purposes of subsection 364 (6) of the Act, the prescribed time for giving free access to all property referred to in an application is 30 days after a reasonable request by the City of Cornwall. O. Reg. 581/17, s. 4. (14) No rebate is payable under section 364 of the Act for a taxation year in respect of a property if a person who is required to grant free access to the property fails to do so within the time set out in subsection (13). O. Reg. 581/17, s. 4. (15) For the 2020 taxation year and subsequent taxation years, the City of Cornwall is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4. 25., 26. Revoked: O. Reg. 491/18, s. 3.