Land assessable and taxable, exemptions
3.(1)All land situate in territory without municipal organization is liable to assessment and taxation under this Act, subject to the following exemptions from taxation: Lands of Canada, etc. 1. Land belonging to Canada or any province of Canada. Indian lands 2. Land held in trust for a band or body of Indians. Churches, etc. 3. Every place of worship and land used in connection therewith, every churchyard, and every cemetery or burying ground that is enclosed and actually required, used and occupied for the interment of the dead, but not land rented or leased to a church or religious organization by a person other than another church or religious organization. Note: On a day to be named by proclamation of the Lieutenant Governor, paragraph 3 is repealed by the Statutes of Ontario, 2002, chapter 33, subsection 147 (1) and the following substituted: Churches, etc. 3. Every place of worship and land used in connection therewith, every churchyard, and every cemetery or burying ground that is enclosed and actually required, used and occupied for the interment of the dead or for any ancillary purpose prescribed by the Minister, but not including any portion of the land used for any other purpose nor land rented or leased to a church or religious organization by a person other than another church or religious organization. Note: On a day to be named by proclamation of the Lieutenant Governor, paragraph 3, as it will read on the day the Statutes of Ontario, 2002, chapter 33, subsection 147 (1) comes into force, is repealed by the Statutes of Ontario, 2006, chapter 34, Schedule D, subsection 97 (1) and the following substituted: Churches, etc. 3. Every place of worship and land used in connection with it, every churchyard, and, as defined in the Funeral, Burial and Cremation Services Act, 2002, every cemetery or burial site that is enclosed and actually required, used and occupied for the interment or scattering of human remains or any ancillary purpose prescribed by the Minister, but, subject to paragraph 3.1, not including any portion of the land used for any other purpose nor land rented or leased to a church or religious organization by a person other than another church or religious organization. See: 2006, c. 34, Sched. D, ss. 97 (1), 98 (1). Note: This amendment applies only if the Statutes of Ontario, 2002, chapter 33, subsection 147 (1) comes into force. See: 2006, c. 34, Sched. D, ss. 97 (2), 98 (1). Crematoriums 3.1 Land on which is located a crematorium, as defined in the Funeral, Burial and Cremation Services Act, 2002 and which is part of a cemetery or burying ground if, i. the Registrar under the Cemeteries Act (Revised) consented to the establishment of the crematorium on or before January 1, 2002, ii. the ownership of the land has not changed since January 1, 2002, and iii. the taxation year is a taxation year that is no more than five years after the taxation year in which the Funeral, Burial and Cremation Services Act, 2002 comes into force. See: 2002, c. 33, ss. 147 (1), 154. Note: On a day to be named by proclamation of the Lieutenant Governor, paragraph 3.1, as it will read on the day Statutes of Ontario, 2002, chapter 33, subsection 147 (1) comes into force, is repealed by the Statutes of Ontario, 2006, chapter 34, Schedule D, subsection 97 (1) and the following substituted: Religious or municipal cemetery land 3.1 Land that is used for bereavement related activities as prescribed by the Minister and that is part of a cemetery, if the cemetery is owned by a religious organization or a municipality. Crematoriums 3.2 Land on which is located a crematorium, as defined in the Funeral, Burial and Cremation Services Act, 2002, and that is part of a cemetery, if, i. the Registrar under the Cemeteries Act (Revised) or predecessor legislation to it consented to the establishment of the crematorium on or before January 1, 2002, or ii. the crematorium is owned by a religious organization or a municipality. See: 2006, c. 34, Sched. D, ss. 97 (1), 98 (1). Note: This amendment applies only if the Statutes of Ontario, 2002, chapter 33, subsection 147 (1) comes into force. See: 2006, c. 34, Sched. D, ss. 97 (2), 98 (1). Public educational institutions 4. The buildings and grounds of and attached to or otherwise actually used in connection with and for the purpose of a university, high school, public or separate school or other educational institution supported in whole or in part by Provincial money, whether vested in a trustee or otherwise, only so long as such buildings and grounds are actually used and occupied by such institution. Philanthropic or religious seminaries 5. The buildings and grounds of and attached to or otherwise actually used in connection with and for the purposes of a seminary of learning maintained for philanthropic or religious purposes, the whole profits from which are devoted or applied to such purposes, only so long as such buildings and grounds are actually used and occupied by such seminary. Educational seminaries 6. The buildings and grounds not exceeding in the whole fifty acres of and attached to or otherwise actually used in connection with and for the purposes of a seminary of learning maintained for educational purposes, the whole profits from which are devoted or applied to such purposes, only so long as such buildings and grounds are actually used and occupied by such seminary, but such exemption does not extend to include any part of the land of such a seminary that is used for farming or agricultural pursuits and is worked on shares with any other person, or if the annual or other crops, or any part thereof, from such land are sold. Boy Scouts and Girl Guides 7. Land owned, occupied and used exclusively by The Boy Scouts Association or the Canadian Girl Guides Association or by any provincial or local association or other local group in Ontario that is a member of either of such associations or is otherwise chartered or officially recognized by either of them. Charitable institutions 8. Land owned, occupied and used exclusively by an incorporated charitable institution organized for the relief of the poor, The Canadian Red Cross Society, St. John Ambulance Association, or any similar incorporated institution conducted on philanthropic principles and not for the purpose of profit or gain, that is supported, in part at least, by public money. Agricultural societies 9. Land owned by an agricultural society under the Agricultural and Horticultural Organizations Act. Machinery 10. All machinery and equipment used for manufacturing or farming purposes, including the foundations on which they rest, but not including machinery and equipment to the extent that it is used, intended or required for lighting, heating or other building purposes, or machinery owned, operated or used by a transportation system or by a person having the right, authority or permission to construct, maintain or operate within Ontario in, under, above, on or through any highway, lane or other public communication, public place or public water, any structure or other thing, for the purposes of a bridge or transportation system, or for the purpose of conducting steam, heat, water, gas, oil, electricity or any property, substance or product capable of transportation, transmission or conveyance for the supply of water, light, heat, power or other service. Mining lands 11. Subject to subsection (2), land that is liable for the acreage tax under the Mining Act. Mining buildings, etc. 12. All buildings, improvements, substructures, superstructures, machinery and fixtures erected, made or installed in or on any land for mining purposes. Forest resource licensees 13. The right of a licensee under Part III of the Crown Forest Sustainability Act, 1994 to harvest or use forest resources under the licence. Railways 14. The telephone and telegraph plant, poles and wires of a railway company that are used exclusively in the running of trains or for any other purpose of a railway, but not for commercial purposes, and the structures, substructures, superstructures, rails, ties and other property on railway lands that are used exclusively for railway purposes or incidental thereto, except stations, freight sheds, offices, warehouses, elevators, hotels, roundhouses and machine, repair or other shops. Further exemptions 15. Land of a designated class that is declared by the Lieutenant Governor in Council to be exempt wholly or partially from taxation under this Act. Community centres 16. The buildings and grounds of an athletics field, an outdoor swimming pool, an outdoor skating rink or a community hall owned by a board as defined in the Education Act and having jurisdiction only in territory without municipal organization and in respect of which a grant has been made under the Community Recreation Centres Act. Municipal property, etc. 17. Land belonging to any municipality or vested in or controlled by any public commission or local board as defined by the Municipal Affairs Act, wherever situate and whether occupied for the purposes thereof or unoccupied but not when occupied by a tenant or lessee who is liable to taxation under this Act. Public hospitals 18. Buildings and grounds of and attached to or otherwise actually used in connection with and for the purposes of a public hospital receiving aid under the Public Hospitals Act, and all land owned and used by such a public hospital for farming purposes, but no land is exempt from assessment and taxation by virtue of this paragraph when occupied by any tenant or lessee who is liable to taxation under this Act. Certain property of telephone and telegraph companies 19. All the machinery, plant and appliances, wherever situate, and all structures placed on, over, under or affixed to any highway, lane or other public communication, public place or water so long as such machinery, plant, appliances or structures are used by any telephone or telegraph company in connection with and as part of the operations of its telephone or telegraph business. Conservation land 20. Land that is conservation land as defined in the regulations under the Assessment Act for the purposes of paragraph 25 of section 3 of that Act. Hydro-electric generating stations 21. A hydro-electric generating station, as defined in subsection 92.1 (24) of the Electricity Act, 1998, and land, buildings and structures used in connection with the generating station, as may be prescribed by the Minister, but not any portion of the land, buildings or structures used for any other purpose. This paragraph applies to the 2001 and subsequent taxation years. R.S.O. 1990, c. P.32, s. 3 (1); 1994, c. 25, s. 84 (1); 1997, c. 43, Sched. F, s. 11 (1); 2000, c. 25, s. 49. Note: On a day to be named by proclamation of the Lieutenant Governor, section 3 is amended by the Statutes of Ontario, 2002, chapter 33, subsection 147 (2) by adding the following subsection: Non-application: special exemptions (1.1) Despite any provision in any Act of special or general application, an exemption from assessment or taxation under such an Act for burial sites, burying grounds or cemeteries shall, on and after the day section 147 of the Funeral, Burial and Cremation Services Act, 2002 comes into force, no longer apply. 2002, c. 33, s. 147 (2). See: 2002, c. 33, ss. 147 (2), 154. Exception (2)Paragraph 11 of subsection (1) does not apply where the land or any part of it, (a) is used for a purpose other than mining, or, if used for mining purposes, is also used for any other purpose; or (b) is land upon which there is timber, other than timber in a Crown forest as defined in the Crown Forest Sustainability Act, 1994 or timber that is reserved to the Crown, and the average value of such timber is more than $2 an acre. R.S.O. 1990, c. P.32, s. 3 (2); 1994, c. 25, s. 84 (2). Assessment