jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. (1) In this Regulation, “final tax notice”, with respect to a taxation year, means the last notice specifying the amount of the taxes payable that is given by the collector of the local municipality under section 392 or 393 of the Municipal Act; “local municipality” has the same meaning as in the Municipal Act; “Minister” means the Minister of Finance.  O. Reg. 224/00, s. 1 (1). (2) For the purposes of this Regulation, a final tax notice shall be deemed to have been given, (a) on the date entered on the collector’s roll with respect to the notice under subsection 394 (1) or section 395 of the Municipal Act; or (b) on the date of the notice shown on the certificate of the collector made under section 396 of the Municipal Act.  O. Reg. 224/00, s. 1 (2).
2. The provisions of this Regulation with respect to the filing of returns and the forwarding of payments apply with respect to each property owned by a subsidiary of the Generation Corporation or the Services Corporation as if that property were owned by the Generation Corporation or Services Corporation, as the case may be.  O. Reg. 224/00, s. 2.
3. The amounts prescribed for the purposes of clause 92 (1) (a) of the Act,  (a) for generating station buildings or structures owned by the Generation Corporation are set out in Table 1 opposite the roll number and subordinate roll number for the property on which they are located; (b) for generating station buildings or structures owned by municipal electricity utilities are set out in Table 2 opposite the roll number and subordinate roll number for the property on which they are located; (c) for transformer station buildings or structures owned by the Generation Corporation or the Services Corporation are set out in Table 3 opposite the roll number and subordinate roll number for the property on which they are located; and (d) for transformer station buildings or structures owned by municipal electricity utilities are set out in Table 4 opposite the roll number and subordinate roll number for the property on which they are located.  O. Reg. 224/00, s. 3. Requirement to File Returns
Requirement to File Returns
  4. (1) The Generation Corporation, the Services Corporation and every municipal electricity utility shall file a return with the Minister on or before October 16 of each year.  O. Reg. 224/00, s. 4 (1). (2) The return for each of those entities shall include the final tax notice for the year issued by the local municipality and any notices for the payment of taxes given with respect to assessments under section 33 or 34 of the Assessment Act in the 12 months before the filing of the return for all properties owned by that entity on which it is liable to make payments under subsection 92 (1) of the Act or, if the properties are in unorganized territory within the jurisdiction of a school board, a true copy of the final notice issued by the school board under subsection 257.7 (1) of the Education Act and any notices for the payment of school taxes given with respect to assessments under section 33 or 34 of the Assessment Act in the 12 months before the filing of the return.  O. Reg. 224/00, s. 4 (2). (3) The return shall provide an itemized account of the amounts payable for each property referred to in subsection (2), including the following: 1. The assessment roll number and subordinate roll number for each property. 2. The inside ground floor area of each building or structure on each property, in square metres. 3. The amount payable under clause 92 (1) (a) of the Act for each property. 4. The amount payable under clause 92 (1) (b) of the Act for each property. 5. The amount payable under subsection 92 (1) of the Act for each property. 6. The total amount payable for all properties owned by the Corporation or its subsidiaries.  O. Reg. 224/00, s. 4 (3). (4) Subject to subsection (5), the return for 1999 shall be made, (a) in the case of the Generation Corporation or the Services Corporation, within 30 days after the mailing of the final tax notice by all municipalities in which the Generation Corporation or the Services Corporation, as the case may be, owns property for which it is liable to make payments under subsection 92 (1) of the Act; and (b) in the case of a municipal electricity utility, within 30 days after the mailing of the tax notice by all municipalities issued following the assessment of property owned by the utility in accordance with subsection 19.0.1 (1) of the Assessment Act for which it is liable to make payments under subsection 92 (1) of the Act.  O. Reg. 224/00, s. 4 (4). (5) If a tax notice referred to in clause (4) (a) or (b) is mailed to the Generation Corporation, the Services Corporation or a municipal electricity utility before this Regulation is filed, the return for 1999 for that entity shall be made within 30 days after the date this Regulation is filed.  O. Reg. 224/00, s. 4 (5). Payments by the Generation Corporation
Payments by the Services Corporation and Municipal Electricity Utilities
 6. (1) For each year beginning in 2000, the Services Corporation and each municipal electricity utility shall make two payments to the Financial Corporation with respect to its liability under subsection 92 (1) of the Act for each property it owns whose roll number is set out in Table 2, 3 or 4, as follows:  1. An interim payment shall be made on or before April 16 and, i. it shall be equal to 50 per cent of the tax payable to the Financial Corporation with respect to that property for the immediately preceding year, or ii. if the immediately preceding year was 1999, it shall be equal to 50 per cent of the amount that would have been payable to the Financial Corporation had subsection 92 (1) of the Act applied for all of 1999. 2. A final payment shall be made on or before October 16 and it shall be equal to the difference between the amount payable to the Financial Corporation for the year under subsection 92 (1) of the Act with respect to that property and the amount of the payment made under paragraph 1.  O. Reg. 224/00, s. 6 (1). (2) If the obligation to file a return for 1999 under subsection 4 (4) does not arise until after April 1, 2000, the requirement to make an interim payment under paragraph 1 of subsection (1) is waived and the amount payable to the Financial Corporation under paragraph 2 of subsection (1) is its liability for 2000 under subsection 92 (1) of the Act.  O. Reg. 224/00, s. 6 (2). (3) For 1999, the Services Corporation and each municipal electricity utility shall pay the total amount payable to the Financial Corporation with respect to its liability under subsection 92 (1) of the Act on or before the date required for making the final returns under subsection 4 (4) or (5), as the case may be.  O. Reg. 224/00, s. 6 (3). (4) If the Services Corporation or a municipal electricity utility acquires a property whose roll number is set out in Table 2, 3 or 4 and the acquisition is made after January 1 of 2000 or of a subsequent year, subsection (1) does not apply and the total amount payable to the Financial Corporation for that year under subsection 92 (1) of the Act with respect to the property shall be paid on or before October 16 in that year.  O. Reg. 224/00, s. 6 (4). (5) The payment specified in paragraph 1 of subsection (1) with respect to the property for the immediately subsequent tax year shall be based on 50 per cent of the amount that would have been payable to the Financial Corporation for the immediately preceding year had subsection 92 (1) of the Act applied during the full year.  O. Reg. 224/00, s. 6 (5). (6) If a property referred to in subsection (4) is acquired after October 16 in a year, the amount payable to the Financial Corporation under subsection 92 (1) of the Act shall be included in the payment made under paragraph 1 of subsection (1) in the following year.  O. Reg. 224/00, s. 6 (6).
Payments by the Services Corporation and Municipal Electricity Utilities
 7. Despite sections 5 and 6,  (a) if the amount payable for a year by the Generation Corporation, the Services Corporation or a municipal electricity utility with respect to all of its properties whose roll numbers are set out in Tables 1, 2, 3 and 4, as determined under section 4 or 5, is less than $50, no payment shall be made; and (b) if that amount is less than $100, payment shall be made with the filing of the return under section 4.  O. Reg. 224/00, s. 7. Interest Fines and Penalties