5. (1) Subject to subsections (2) and (3), a board shall exempt an owner with respect to the replacement, on the same site, of a non-residential building that was destroyed by fire, demolition or otherwise, or that was so damaged by fire, demolition or otherwise as to render it unusable.  O. Reg. 20/98, s. 5 (1). (2) If the board-determined GFA of the non-residential part of the replacement building exceeds the board-determined GFA of the non-residential part of the building being replaced, the board is only required to exempt the owner with respect to the portion of the education development charge calculated in accordance with the following formula: Exempted portion = [GFA(old) ¸ GFA(new)] × EDC where, “Exempted portion” means the portion of the education development charge that the board is required to exempt, “GFA (old)” means the board-determined GFA of the non-residential part of the building being replaced, “GFA (new)” means the board-determined GFA of the non-residential part of the replacement building, “EDC” means the education development charge that would be payable in the absence of the exemption. O. Reg. 95/02, s. 3. (3) A board is not required to exempt an owner if the building permit for the replacement building is issued more than five years after, (a)  the date the former building was destroyed or became unusable; or (b)  if the former building was demolished pursuant to a demolition permit issued before the former building was destroyed or became unusable, the date the demolition permit was issued.  O. Reg. 20/98, s. 5 (3). (4) This section does not apply with respect to education development charges on residential development.  O. Reg. 20/98, s. 5 (4). Toronto Railway Lands Exemption

6. (1) In this section, “agreement” means the agreement entitled “Development Levy Agreement — Railway Lands Central and West” made as of October 21, 1994 among The Corporation of the City of Toronto, Canadian National Railway Company, CN Transactions Inc., The Board of Education for the City of Toronto, Metropolitan Separate School Board and The Metropolitan Toronto School Board, and registered in the Land Registry Office for the Land Titles Division of Metropolitan Toronto (No. 66) as Instrument No. C920254; (“entente”) “lands” means the lands described in Schedules A and B to the agreement. (“terrains”)  O. Reg. 20/98, s. 6 (1). (2) A board shall exempt an owner from education development charges on the lands to the extent provided for in the agreement.  O. Reg. 20/98, s. 6 (2). Exemption for Certain types of Properties

6.1 (1) A board shall exempt an owner from education development charges if one of the following conditions is satisfied: 1.  Subject to subsection (2), the development would construct, erect or place a building or structure, or make an addition or alteration to a building or structure for one of the following purposes: i.  A private school. ii.  A long-term care home, as defined in the Fixing Long-Term Care Act, 2021. iii.  A retirement home, as defined in the Retirement Homes Act, 2010. iv.  A hospice or other facility that provides palliative care services. v.  A child care centre, as defined in the Child Care and Early Years Act, 2014. vi.  A memorial home, clubhouse or athletic grounds owned by the Royal Canadian Legion. 2.  The owner is a college of applied arts and technology established under the Ontario Colleges of Applied Arts and Technology Act, 2002. 3.  The owner is a university that receives regular and ongoing operating funds from the Government of Ontario for the purposes of post-secondary education. 4.  The owner is an Indigenous Institute prescribed for the purposes of section 6 of the Indigenous Institutes Act, 2017. O. Reg. 371/19, s. 1; O. Reg. 263/22, s. 1. (2) If only a portion of a building or structure, or an addition or alteration to a building or structure, referred to in paragraph 1 of subsection (1) will be used for a purpose identified in that paragraph, only that portion of the building, structure, addition or alteration is exempt from an education development charge. O. Reg. 371/19, s. 1. PART III   DETERMINATION OF CHARGES AND PASSAGE OF BY-LAW Determination of Education Development Charges