Interpretation
1. (1) In this Act, “cancellation price” means an amount equal to all the tax arrears owing at any time in respect of land together with all current real property taxes owing, interest and penalties thereon and all reasonable costs incurred by the municipality, after the treasurer becomes entitled to register a tax arrears certificate under section 3, in proceeding under this Act or in contemplation of proceeding under this Act and, without restricting the generality of the foregoing, may include, (a) legal fees and disbursements, (b) the costs of preparing an extension agreement entered into under section 8, (c) the costs of preparing a survey where such is required to register any document under this Act, and (d) a reasonable allowance for costs that may be incurred subsequent to advertising under section 9; (“coût d’annulation”) “environmental site assessment” means an investigation in relation to land to determine the environmental condition of the land, and includes a phase one environmental site assessment or phase two environmental site assessment, both within the meaning of Part XV.1 of the Environmental Protection Act; (“évaluation environnementale de site”) “improved land” means a parcel of land separately assessed that has a building thereon, and includes any land in actual use for agricultural purposes, although there is no building thereon; (“terrain aménagé”) “inspector” means an employee or agent of a municipality authorized by the municipality to carry out inspections under section 17.1; (“inspecteur”) “municipality” means the corporation of a city, town, village, township or improvement district; (“municipalité”) “notice of vesting” means a notice of vesting prepared under subsection 9 (3) and includes the title conferred by the registration of the notice of vesting; (“avis de dévolution”) “prescribed” means prescribed by the regulations made under this Act; (“prescrit”) “public sale” means a sale either by public auction or public tender conducted in accordance with this Act and the prescribed rules; (“vente publique”) “real property taxes” means the amount of taxes levied on real property under the Municipal Act, the Education Act and the Ontario Municipal Support Grants Act, the amount of any taxes levied on real property under section 21.1 of the Provincial Land Tax Act, and any amounts owed under the Local Improvement Act, the Drainage Act, the Tile Drainage Act and the Shoreline Property Assistance Act with respect to the real property and includes any amounts deemed to be taxes on real property by or under any other general or special Act; (“impôts fonciers”) “register” means register in the proper land registry office and “registered” and “registration” have a corresponding meaning; (“enregistrer”, “enregistré”, “enregistrement”) “tax arrears” means any real property taxes placed on or added to a collector’s roll that remain unpaid on the 1st day of January in the year following that in which they were placed on or added to the roll; (“arriérés d’impôts”) “tax arrears certificate” means a tax arrears certificate prepared under section 3; (“certificat d’arriérés d’impôts”) “tax deed” means a tax deed prepared under subsection 9(3) and includes the title conferred by the registration of the tax deed; (“acte d’adjudication”) “treasurer” means the treasurer of the municipality to which the tax arrears are owed; (“trésorier”) “vacant land” means a parcel of land separately assessed that has no building thereon, but does not include any improved land. (“terrain nu”) R.S.O. 1990, c. M.60, s. 1 (1); 1998, c. 3, s. 37; 2001, c. 17, s. 4 (1). Application to tax sales under Education Act (2) Where, under the Education Act, an officer or collector has the powers and duties of a treasurer and the board has the powers and duties of the council of a municipality, this Act and the regulations made under this Act apply to tax arrears and to every sale of land for tax arrears owed to the board. R.S.O. 1990, c. M.60, s. 1 (2). Register of title, abstract index (3) For the purposes of this Act, “register of title” and “abstract index” include an instrument received for registration before the closing of the land registry office on the day the tax arrears certificate was registered even if the instrument has not been abstracted or entered in the register or index at that time; (“registre des droits immobiliers”, “répertoire par lot”) “index of executions” and “index of writs received for execution” include a warrant or other process or a certificate of lien that is filed with the sheriff and recorded in the index of executions under the Land Titles Act or in the index of writs received for execution by the sheriff, as the case may be. (“répertoire des brefs d’exécution”, “répertoire des brefs d’exécution reçus”) R.S.O. 1990, c. M.60, s. 1 (3). Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (3) is repealed by the Statutes of Ontario, 2000, chapter 26, Schedule K, subsection 3 (1) and the following substituted: Interpretation (3) For the purposes of this Act, “abstract index” and “parcel register” include an instrument received for registration before the closing of the land registry office on the day the tax arrears certificate was registered even if the instrument has not been abstracted or entered in the register or index at that time; (“répertoire par lot”, “registre des parcelles”) “index of executions” and “index of writs received for execution” include a warrant or other process or a certificate of lien that is filed with the sheriff and recorded in the index of executions under the Land Titles Act or in the index of writs received for execution by the sheriff, as the case may be. (“répertoire des brefs d’exécution”, “répertoire des brefs d’exécution reçus”) See: 2000, c. 26, Sched. K, ss. 3 (1), 7 (2).