jswizzle3737/ontario_laws_and_regs huggingface dataset:
Adjustment, par. 6 of s. 293 (6) of the Act
 33. (1) This section applies for the purposes of paragraph 6 of subsection 293 (6) of the Act.  O. Reg. 121/07, s. 33 (1). (2) The amount determined under paragraph 5 of subsection 293 (6) of the Act in respect of a taxation year shall be adjusted, (a)  by increasing it by the amount determined under subsection (3), if the amount determined under subsection (3) is positive; or (b)  by decreasing it by the amount determined under subsection (3), if the amount determined under subsection (3) is negative.  O. Reg. 121/07, s. 33 (2). (3) The amount referred to in clauses (2) (a) and (b) is the amount determined by multiplying the amount determined under paragraph 5 of subsection 293 (6) of the Act by the taxation year adjustment fraction determined under subsection 17 (3) of this Regulation.  O. Reg. 121/07, s. 33 (3).
Taxes not to be lower than uncapped taxes
 34. (1) Despite subsection 293 (6) of the Act, if the taxes for municipal and school purposes for a taxation year, as determined under that subsection, are less than the uncapped taxes for the year, the taxes for municipal and school purposes for the year shall be equal to the uncapped taxes for the year.  O. Reg. 121/07, s. 34 (1). (2) In this section, “uncapped taxes” means, in respect of a taxation year, the taxes for municipal and school purposes that would have been imposed for the year if Part XII of the Act had not applied.  O. Reg. 121/07, s. 34 (2). Taxes on Eligible Properties — “Eligible Property” (Subsection 294 (20) of the Act)
Taxes on Eligible Properties — “Eligible Property” (Subsection 294 (20) of the Act)
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Identification of comparable properties, s. 294 (6), (7) of the Act
 35.1 (1) This section applies with respect to the eligible properties in the City in which, under subparagraph 6 ii of subsection 292 (1) of the Act, the amount of taxes on the properties for a particular taxation year is to be determined by multiplying the amount of the uncapped taxes by 100 per cent.  O. Reg. 422/11, s. 1. (2) Despite subsections 294 (6) and (7) of the Act, the assessment corporation is not required to identify comparable properties with respect to those eligible properties.  O. Reg. 422/11, s. 1. Miscellaneous (Part XII of the Act)
Miscellaneous (Part XII of the Act)
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Certain payments in lieu of taxes deemed to be taxes
 36. Payments in lieu of taxes made under subsections 4 (3) and (4) of the Municipal Tax Assistance Act in respect of property described in paragraphs 1, 2 and 3 of subsection 35 (1) of this Regulation are deemed to be taxes for municipal and school purposes for the purposes of sections 291 and 293 of the City of Toronto Act, 2006.  O. Reg. 121/07, s. 36. part iv   Collection of Traditional Municipal Taxes Cancellation, Reduction, Refund of Taxes — Vacant Land (Clause 323 (1) (b) of the Act)
PART IV COLLECTION OF TRADITIONAL MUNICIPAL TAXES
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Cancellation, Reduction, Refund of Taxes — Vacant Land (Clause 323 (1) (b) of the Act)
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Mid-year demolition, etc.
 37. (1) For the purposes of clause 323 (1) (b) of the Act, the recalculation of taxes for the taxation year shall include a reduction determined as follows: 1.  If paragraph 2 does not apply, the reduction is, i.  30 per cent of the taxes otherwise determined for the current taxation year, if the property was included in the commercial classes, or ii.  35 per cent of the taxes otherwise determined for the current taxation year, if the property was included in the industrial classes. 2.  If a by-law was passed under subsection 278 (1.1) of the Act that sets out a percentage of taxes between 30 and 35 per cent, the reduction is that percentage of the taxes.  O. Reg. 121/07, s. 37 (1); O. Reg. 63/17, s. 11. (2) Paragraph 5 of subsection 291 (2) of the City of Toronto Act, 2006
applies to a property even if the owner of the property was entitled to but failed to make an application to City council under clause 323 (1) (a), (b), (d) or (f) or section 325 of that Act or, before 2007, under clause 357 (1) (a), (b), (d) or (f) or section 358 of the Municipal Act, 2001
for a cancellation, reduction or refund of taxes for the previous year, but only if the appropriate change is made to the assessment of the property on the assessment roll, as returned, for the taxation year.  O. Reg. 121/07, s. 37 (2). Cancellation, Reduction, Refund of Taxes – Repairs or Renovations (Clause 323 (1) (h) of the Act)
Cancellation, Reduction, Refund of Taxes – Repairs or Renovations (Clause 323 (1) (h) of the Act)
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Land prescribed under subs. 323 (1.1)
 37.1 Eligible property described in section 38 is prescribed for the purposes of subsection 323 (1.1) of the Act as land for which no cancellation, reduction or refund of taxes is permitted under clause 323 (1) (h) of the Act. O. Reg. 266/17, s. 1. Vacant Unit Rebate (Section 331 of the Act)
Vacant Unit Rebate (Section 331 of the Act)
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Eligible property
 38. (1) A building or structure on property that is classified in one of the commercial classes or industrial classes is prescribed to be an eligible property for the purposes of section 331 of the Act for a period of time if, (a)  the period of time is at least 90 consecutive days; and (b)  no portion of the building or structure was used at any time in the period of time.  O. Reg. 121/07, s. 38 (1). (2) A portion of a building on property that is classified in one of the commercial classes is prescribed to be an eligible property under section 331 of the Act for a period of time if the period of time is at least 90 consecutive days and throughout the period of time, (a)  the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used; and (b)  the portion of the building, (i)  was capable of being leased for immediate occupation, (ii)  was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or (iii)  was unfit for occupation.  O. Reg. 121/07, s. 38 (2). (3) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property under section 331 of the Act for a period of time if, (a)  the period of time is at least 90 consecutive days; and (b)  throughout the period of time, the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used.  O. Reg. 121/07, s. 38 (3). (4) The following rules apply for the purposes of subsections (1), (2) and (3): 1.  A reference to a period of at least 90 consecutive days shall be read as a reference to a period of at least 89 consecutive days if the period includes all of February. 2.  The following, in the absence of other activity, does not constitute the use of a building or structure or a portion of a building: i.  Construction, repairs or renovations of the building, structure or portion of the building. ii.  The heating, cooling, lighting or cleaning of the building, structure or portion of the building. iii.  The presence of fixtures.  O. Reg. 121/07, s. 38 (4). (5) Despite subsections (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 331 of the Act for a period of time if, (a)  it is used for commercial or industrial activity on a seasonal basis; (b)  it is leased to a tenant who is in possession of the leasehold interest throughout the period of time; or (c)  it is included in a subclass for vacant land under subsection 8 (1) of the Assessment Act
throughout the period of time.  O. Reg. 121/07, s. 38 (5). (6) Despite subsections (1) and (2), a building or structure or portion of a building is not prescribed to be an eligible property under section 331 of the Act if it is in the resort condominium property class.  O. Reg. 121/07, s. 38 (6).
Prescribed percentage for 2018, commercial classes
 38.1 For the purposes of paragraph 2 of subsection 331 (2) of the Act, the prescribed rebate percentage for property in any of the commercial classes with vacant portions during the period starting July 1, 2017 and ending on June 30, 2018 is 15 per cent. O. Reg. 582/17, s. 1.
Amount of vacant unit rebate
 39. (1) In this section, “base property” means, in respect of an eligible property for a taxation year, the real property whose assessment on the roll returned under the Assessment Act for taxation in the taxation year includes the eligible property, excluding any portion of the real property, (a)  that is exempt from taxes for municipal and school purposes for the year, (b)  that is not included in the same class of real property for the taxation year under the Assessment Act as the eligible property, or (c)  that is included in a subclass for excess land under subsection 8 (1) of the Assessment Act.  O. Reg. 121/07, s. 39 (1). (2) The amount of taxes for a taxation year in respect of an eligible property to which the percentage specified in paragraph 2 or 3 of subsection 331 (2) of the Act is to be applied is determined as follows: 1.  Take the value of the eligible property for the year as determined by the assessment corporation. 2.  Determine the percentage that the value of the eligible property is of the assessed value of the base property for the taxation year. 3.  Multiply the percentage determined under paragraph 2 by the taxes for municipal purposes for the base property for the taxation year. 4.  Determine the percentage that the number of days in the taxation year that the property was an eligible property is of the total number of days in the year. 5.  Multiply the percentage determined under paragraph 4 by the product determined under paragraph 3.  O. Reg. 121/07, s. 39 (2); O. Reg. 44/21, s. 4 (1, 2). (3) The amount of the rebate for the purposes of section 331 of the Act in respect of an eligible property is determined by multiplying the amount of taxes determined under subsection (2) in respect of the eligible property for the year by the percentage set out in paragraph 2 or 3 of subsection 331 (2) of the Act, whichever percentage applies.  O. Reg. 121/07, s. 39 (3); O. Reg. 44/21, s. 4 (3). (4) If the period of at least 90 consecutive days during which a property or portion of a property was an eligible property commences after October 3 in the previous year, the amount of taxes for the taxation year is determined for the purposes of subsection (2) by adding the following amounts: 1.  The amount of taxes that would be determined under subsection (2) for the previous year if the only period in that year during which the property or portion of the property was an eligible property was the period after October 3 during which the building or structure or the portion of the building was an eligible property. 2.  The amount of taxes that would be determined under subsection (2) for the taxation year in respect of the period in the year during which the building or structure or the portion of the building was an eligible property.  O. Reg. 121/07, s. 39 (4); O. Reg. 58/10, s. 8. (5) Despite subsection 331 (11) of the Act, school boards that share in the revenue from the taxes on the property shall not share in the cost of the rebate. O. Reg. 44/21, s. 4 (4).
Application for vacant unit rebate
 40. (1) An interim application and a final application for a rebate under section 331 of the Act in respect of a taxation year must contain the following information: 1.  The name of the owner of the eligible property and, if applicable, the name of the owner’s agent. 2.  The address of the real property that includes the eligible property, including the number, street and municipality. 3.  The assessment roll number of the real property that includes the eligible property for purposes of assessment under the Assessment Act. 4.  The dates in the period covered by the interim or final application during which the building or structure or the portion of the building was an eligible property. 5.  A description of the eligible property, i.  by suite or unit number and floor number, or ii.  by a method of describing its location in the building that is sufficient to identify the eligible property if it cannot be described by suite or unit number and floor number. 6.  The area of the eligible property in square feet. 7.  Any additional documentation the municipality or assessment corporation may request to assist in identifying the eligible property.  O. Reg. 121/07, s. 40 (1). (2) The City shall forward a copy of each interim and final application to the assessment corporation for determination of the value of the eligible property.  O. Reg. 121/07, s. 40 (2). (3) The assessment corporation shall provide the value of the eligible property to the City as soon as practicable.  O. Reg. 121/07, s. 40 (3). (4) The City shall calculate the amount of the rebate payable to the owner as soon as practicable after receiving the determination of the value of the eligible property from the assessment corporation.  O. Reg. 121/07, s. 40 (4). (5) The City may calculate the amount of a rebate based on an estimate of the amount of taxes for municipal and school purposes in respect of the eligible property and subsequently adjust the amount of the rebate when the amount of the taxes is finally determined.  O. Reg. 121/07, s. 40 (5).
Recalculation of vacant unit rebate
 41. (1) The City shall recalculate the amount of a rebate in respect of an eligible property if the taxes are reduced under section 323 or 325 of the Act or if the assessment for the property changes as the result of, (a)  a settlement under section 39.1 of the Assessment Act; (b)  an appeal under section 40 of the Assessment Act; or (c)  an application under section 46 of the Assessment Act.  O. Reg. 121/07, s. 41 (1). (2) If the City pays or credits to an owner a rebate in an amount that is greater than the amount determined under a recalculation under subsection (1), the City may recover the excess amount.  O. Reg. 121/07, s. 41 (2). (3) If the City pays or credits to an owner a rebate in an amount that is less than the amount determined under a recalculation under subsection (1), the City shall pay or credit to the owner the additional amount of the rebate as soon as practicable after the recalculation.  O. Reg. 121/07, s. 41 (3).
Deadline extension, vacant unit rebate
 42. For the purposes of paragraph 5 of subsection 331 (2) of the City of Toronto Act, 2006, if the assessment corporation assesses a property during a taxation year under section 33 of the Assessment Act
in respect of either of the two preceding taxation years, the deadline for making an application under section 331 of the City of Toronto Act, 2006 for that preceding taxation year is extended to the day that is 90 days after the day the assessment is mailed to the owner under section 35 of the Assessment Act.  O. Reg. 121/07, s. 42.
Interest on vacant unit rebate
 43. (1) Interest is payable under subsection 331 (20) of the Act in respect of a rebate under an interim application for a taxation year if, (a)  the interim application is received by the City by July 31 of the taxation year to which the rebate relates; and (b)  the City fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of, (i)  November 30 of the taxation year to which the rebate relates, and (ii)  the day that is 120 days after the day the owner provides the information required under subsection 40 (1) of this Regulation.  O. Reg. 121/07, s. 43 (1). (2) Interest is payable under subsection 331 (20) of the Act in respect of a rebate under a final application for a taxation year if, (a)  the final application is received by the City by the last day of February of the year immediately following the taxation year to which the rebate relates; and (b)  the City fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of, (i)  June 30 of the year immediately following the taxation year to which the rebate relates, and (ii)  the day that is 120 days after the day the owner provides the information required under subsection 40 (1) of this Regulation.  O. Reg. 121/07, s. 43 (2).
Interest on vacant unit rebate, special cases
 44. (1) If the deadline for applying for a rebate in respect of a taxation year is extended under section 40 of this Regulation, interest is payable under subsection 331 (20) of the Act in respect of the rebate if, (a)  an application for the rebate is received by the City before the deadline; and (b)  the City fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of, (i)  the day that is 120 days after the deadline, and (ii)  the day that is 120 days after the day the owner provides the information required under subsection 40 (1) of this Regulation.  O. Reg. 121/07, s. 44 (1). (2) If the City pays or credits an owner a rebate in an amount that was less than the amount determined under the recalculation under subsection 41 (1) of this Regulation, interest is payable under subsection 331 (20) of the Act on the additional amount of the rebate if the City does not pay or credit the owner the additional amount within 120 days after receiving notice of the change to the assessment.  O. Reg. 121/07, s. 44 (2).
Complaint to Board re vacant unit rebate
 45. The later date prescribed for the purposes of subsection 331 (15) of the Act is the later of, (a)  the day that is 120 days after the City receives the application; and (b)  the day that interest becomes payable on the outstanding rebate.  O. Reg. 121/07, s. 45.
Rebate program not required after July 1, 2018
 45.1 On and after July 1, 2018, the City is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 582/17, s. 1.
Application deadline for 2018
 45.2 An application for a rebate under section 331 of the Act in respect of the 2018 taxation year shall be made on or before September 28, 2018. O. Reg. 582/17, s. 1. Cancellation of Taxes, Rehabilitation and Development Period (Section 333 of the Act)
Cancellation of Taxes, Rehabilitation and Development Period (Section 333 of the Act)
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Notice to Minister of Finance
 46. (1) The following information is prescribed for the purposes of paragraph 4 of subsection 333 (6) of the Act in respect of a property: 1.  Information confirming that the property is “eligible property” within the meaning of section 333 of the Act. 2.  All conditions imposed by the City under subsection 333 (2) of the Act in respect of the property and confirmation of which of the conditions, if any, have been satisfied. 3.  A copy of any agreements or proposed agreements between the City and the owner of the property and any undertakings or proposed undertakings by the owner of the property that are part of the arrangements relating to the tax assistance. 4.  The information provided to the City by the owner of the property under subsection 333 (9) of the Act. 5.  A brief description of the remediation proposed, including technologies to be used. 6.  The estimated cost of the remediation, including pre-remediation studies. 7.  The estimated duration of the remediation.  O. Reg. 121/07, s. 46 (1); O. Reg. 232/22, s. 1. (2) In subsection (1), “remediation” means soil removal or other action taken to reduce the concentration of contaminants in, on or under property.  O. Reg. 121/07, s. 46 (2).