Tax levied by school boards
21.1(1)The following shall levy tax rates for provincial purposes on the property indicated: 1. Every English-language public district school board whose jurisdiction includes territory without municipal organization, on the residential property in that territory, rateable for school purposes. 2. Every district school area board whose jurisdiction includes territory without municipal organization, on the residential property in that territory rateable for school purposes. 1997, c. 31, s. 166. Interpretation (2)Subject to subsection (5), except as otherwise provided under any other Act, property is rateable for school purposes if it is liable to assessment and taxation under the Assessment Act. 1999, c. 9, s. 182. Tax payable (3)Despite section 3, the owner of the land taxed under subsection (1) shall pay the tax to Her Majesty in right of Ontario, at rates determined in the manner prescribed by the Minister. 1997, c. 31, s. 166. Regulations (4)The Minister may make regulations governing the manner of determining rates for the purposes of subsection (3). 1997, c. 31, s. 166. Exemptions (5)Subsections 257.6 (2) and (3) of the Education Act apply with necessary modifications in respect of taxation under this section. 1997, c. 31, s. 166. Amounts to be paid to the Province (6)A board that is required to levy tax rates under this section shall pay to the Minister an amount equal to the amounts levied, whether or not they are actually collected, at such times and in such manner as the Minister may direct. 1997, c. 31, s. 166. Application of Education Act (7)Sections 257 and 257.10 of the Education Act apply with necessary modifications in respect of boards required to levy tax rates under this section. 1997, c. 31, s. 166. No other tax affected (8)The taxes under this section are in addition to any other taxes under this Act. 1997, c. 31, s. 166. Cap on taxes (9)The total of the amounts levied under this section in a locality added to the total of the amounts levied under Division B of Part IX of the Education Act in the locality shall not exceed the taxes raised for school purposes on the assessment for residential property in the locality in 1997. 1997, c. 31, s. 166. Tax relief, etc., under Education Act (9.1)Taxes under this section are deemed, for the purposes of regulations made under section 257.2.1 of the Education Act, to be taxes for school purposes. 1998, c. 3, s. 39. Adjustments in amounts owed to Province (9.2)An amount a board is required to pay under subsection (6) shall be adjusted to reflect tax rebates or other tax relief under the regulations made under section 257.2.1 of the Education Act. 1998, c. 3, s. 39. Territory attached under the Education Act (9.3)If territory without municipal organization is attached, under the Education Act, to a municipality, the following apply with respect to the taxes under this section on property in that territory: 1. The taxes are deemed to be taxes for school purposes for the purpose of sections 318, 319, 361, 362 and 367 of the Municipal Act, 2001. 2. Subsection (6) applies, with necessary modifications, to the municipality as though it were a board. 3. An amount the municipality is required to pay under subsection (6) shall be adjusted to reflect tax rebates or other tax relief under the provisions referred to in paragraph 1. 1998, c. 3, s. 39; 2002, c. 17, Sched. F, Table. “Residential property” (10)In this section, “residential property” means residential property as defined in section 257.5 of the Education Act. 1997, c. 31, s. 166. Note: On a day to be named by proclamation of the Lieutenant Governor, the Act is amended by the Statutes of Ontario, 2002, chapter 33, section 148 by adding the following section: Tax cancellation, reduction or refund re: cemeteries 21.2 (1) The purpose of this section is to provide tax relief to a cemetery owner if the cemetery’s care and maintenance fund is not adequately funded. 2002, c. 33, s. 148. Application for cancellation, reduction, refund (2) If a cemetery is located in unorganized territory and the cemetery owner has a deficiency in one or more of its care and maintenance funds as prescribed, the cemetery owner may apply to the collector for the cancellation, reduction or refund of all or part of the taxes assessed or levied against the part of the land that is eligible land in the year in respect of which the application is made. 2002, c. 33, s. 148. Timing of application (3) An application under subsection (2) shall be delivered to the collector on or before February 28 of the year following the taxation year in respect of which the notice is given or such later date as the Minister of Finance may prescribe. 2002, c. 33, s. 148. Registrar’s notice (4) The application under subsection (2) shall include a notice from the registrar prepared under section 54 of the Funeral, Burial and Cremation Services Act, 2002, which notice shall, (a) confirm whether the owner has a deficiency in its care and maintenance fund; and (b) direct the collector to cancel the taxes assessed or levied on the eligible land or to reduce or refund the taxes by the amount specified in the notice. 2002, c. 33, s. 148. Decision by registrar (5) The decision made by the registrar as to whether the taxes assessed or levied against the eligible land should be cancelled, reduced or refunded and as to the amount of any reduction or refund of the taxes assessed or levied against the eligible land shall be made in accordance with the regulations, but in no case shall the amount of a refund exceed the amount of the taxes assessed or levied in respect of the eligible land in the taxation year in respect of which the application is made. 2002, c. 33, s. 148. Compliance by collector (6) Upon receipt of a notice under subsection (4), the collector shall carry out the direction contained in the notice. 2002, c. 33, s. 148. Same (7) The collector shall issue any refund to which a cemetery owner is entitled under this Act within 120 days after the last day on which the owner is entitled to make an application under subsection (3). 2002, c. 33, s. 148. Regulations (8) The Minister of Finance may make regulations, (a) defining deficiency for the purposes of this section; (b) prescribing the cemetery that has a deficiency in its care and maintenance fund for the purposes of subsection (2) and respecting the manner in which the owner of one or more cemeteries may calculate deficiencies in his or her care and maintenance funds; (c) prescribing a date for the purposes of subsection (3); (d) governing the decision made by the registrar as to whether to cancel the taxes assessed or levied against the eligible land or as to the amount of the reduction or refund of the taxes assessed or levied against the eligible land and respecting the determination as to the amount of the reduction or refund. 2002, c. 33, s. 148. Definitions (9) In this section, “care and maintenance fund” and “cemetery” have the same meaning as they have in the Funeral, Burial and Cremation Services Act, 2002; (“fonds d’entretien”, “cimetière”) “commercial cemetery” means a cemetery operated for the purpose of making a profit for the owner; (“cimetière commercial”) “crematorium”, “funeral establishment”, “licensed services” and “licensed supplies” have the same meaning as they have in the Funeral, Burial and Cremation Services Act, 2002; (“crématoire”, “résidence funéraire”, “services autorisés”, “fournitures autorisées”) “deficiency” means a deficiency as defined by regulation; (“insuffisance”, “insuffisant”) “eligible land” means land located on a cemetery other than a commercial cemetery that is liable to assessment and taxation in respect of the operation of a crematorium, funeral establishment, transfer service or other business related to the provision of licensed supplies or licensed services; (“bien-fonds admissible”) “registrar” means the registrar appointed with respect to cemeteries under the Funeral, Burial and Cremation Services Act, 2002; (“registrateur”) “transfer service” means a transfer service as defined in the Funeral, Burial and Cremation Services Act, 2002. (“service de transfert”) 2002, c. 33, s. 148. See: 2002, c. 33, ss. 148, 154. Note: On a day to be named by proclamation of the Lieutenant Governor, section 21.2 is repealed by the Statutes of Ontario, 2006, chapter 34, Schedule D, subsection 97 (4). See: 2006, c. 34, Sched. D, ss. 97 (4), 98 (1). Crown Lands