196 (1) Where lands or mining rights liable for tax are held by two or more co-owners and all such tax has been paid by one or more of them and the other or others has or have neglected or refused to pay that other’s or those others’ proportion of the tax for a period of four or more consecutive years, the Tribunal, upon the application of any co-owner or co-owners who has or have paid the tax for the period of four or more consecutive years immediately prior to the date of the application and upon the receipt of such other information and particulars as the Tribunal requires, may make an order requiring the delinquent co-owner or co-owners to pay, within three months of the date of the order or such further time as the Tribunal may fix, the delinquent co-owner’s or co-owners’ fair proportion of the tax to the co-owner or co-owners who has or have paid all the tax, together with interest at the prescribed rate, compounded annually, and such costs of the application as are allowed by the Tribunal.  R.S.O. 1990, c. M.14, s. 196 (1); 2002, c. 18, Sched. M, s. 9; 2017, c. 8, Sched. 17, s. 7 (1, 30). (2)  Repealed:  2009, c. 21, s. 95. Service of order (3)  An order made under this section shall be served in such manner as the Tribunal may direct.  R.S.O. 1990, c. M.14, s. 196 (3); 2017, c. 8, Sched. 17, s. 7 (1). Disputes as to liability (4)  If a co-owner, upon whom an order made under subsection (1) has been served, disputes his, her or its liability to another co-owner or otherwise to make any payment under the order or the amount thereof, the co-owner may, within the time limited by the order for making the payment, apply to the Tribunal for a hearing and the Tribunal shall hear and determine the dispute and may affirm, amend or rescind the order or make such other order as it considers just, and, if the Tribunal orders that a payment be made, it may fix the time for payment thereof.  R.S.O. 1990, c. M.14, s. 196 (4); 2017, c. 8, Sched. 17, s. 7 (1, 31). Vesting order (5)  Where the time for payment fixed by an order made under subsection (1) has expired and no application for determination of a dispute has been made, or where the time fixed by an order made under subsection (4) has expired, and where such additional time, if any, as has been granted by the Tribunal has expired, if it is proved to the satisfaction of the Tribunal that the payment has not been made, the Tribunal may make an order vesting the interest of the delinquent co-owner or co-owners in the lands or mining rights to which the payment relates in the co-owner or co-owners who has or have paid the taxes.  R.S.O. 1990, c. M.14, s. 196 (5); 2017, c. 8, Sched. 17, s. 7 (1, 32). Service of order on company (6)  Any order made against an incorporated company under this section shall be directed to the company only.  R.S.O. 1990, c. M.14, s. 196 (6). Interpretation (7)  For the purpose of this section, two or more co-holders or co-lessees shall be deemed to be co-owners, and an incorporated company and a shareholder therein shall be deemed to be co-owners of the lands of the company.  R.S.O. 1990, c. M.14, s. 196 (7). Section Amendments with date in force (d/m/y) 1997, c. 40, s. 7 - 18/12/1997 2002, c. 18, Sched. M, s. 9 - 16/12/2002 2009, c. 21, s. 95
- 01/01/2011 2017, c. 8, Sched. 17, s. 7 (1, 30-32) - 01/04/2018