jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. (1) The following land, if it is not being used, is vacant land for the purposes of this Regulation: 1.  Land that has no buildings or structures on it. 2.  Land upon which a building or structure is being built. 3.  Land upon which a building or structure has been built if no part of the building or structure has yet been used. 4.  Land upon which a building or structure has been built if the building or structure is substantially unusable.  O. Reg. 282/98, s. 1 (1). (2) For greater certainty, any occupation of a building or structure is a use for the purposes of paragraph 3 of subsection (1) and once a building or structure has been occupied the land upon which the building or structure is located cannot be vacant land unless the building or structure becomes substantially unusable.  O. Reg. 282/98, s. 1 (2). (3) A portion of a parcel of land is vacant land for the purposes of this Regulation if, (a)  there is no building or structure on the portion of the parcel or there is a building or structure on the portion but no part of the building or structure has yet been used; (b)  there is a building or structure on the rest of the parcel; and (c)  the portion of the parcel is zoned for a kind of development that is different from the development on the rest of the parcel. O. Reg. 282/98, s. 1 (3).
1.1 Revoked:  O. Reg. 575/06, s. 1. PART II   CLASSES OF REAL PROPERTY Classes
2. The following classes of real property are prescribed for the purposes of the Act: 1.  The residential property class. 2.  The multi-residential property class. 3.  The commercial property class. 4.  The industrial property class. 5.  The pipe line property class. 6.  The farm property class. 7.  The managed forests property class. 8.  The new multi-residential property class. 9.  The office building property class. 10.  The shopping centre property class. 11.  The parking lots and vacant land property class. 11.1  The residual commercial property class. 12.  The large industrial property class. 13.  The professional sports facility property class. 14.  The resort condominium property class. 15.  The landfill property class. O. Reg. 282/98, s. 2; O. Reg. 174/00, s. 1; O. Reg. 363/03, s. 1; O. Reg. 273/13, s. 1; O. Reg. 449/16, s. 1. Residential Property Class
4. (1) The multi-residential property class consists of the following: 1.  Land used for residential purposes that has seven or more self-contained units other than land included in the residential property class under paragraph 1 of subsection 3 (1). 2.  Vacant land principally zoned for multi-residential development.  O. Reg. 282/98, s. 4 (1); O. Reg. 363/03, s. 3. (2) Land in the new multi-residential property class is not included in the multi-residential property class.  O. Reg. 282/98, s. 4 (2). Commercial Property Class
5. (1) The commercial property class consists of the following: 1.  Land and vacant land that is not included in any other property class. 2.  A care home, as defined in the Residential Tenancies Act, 2006, to which that Act does not apply, that is operated with the intention of generating a profit and that does not have seven or more self-contained units. 3.  If a portion of land is in the office building property class, any other portion of the land that is not included in any other property class. 4.  If a portion of land is in the shopping centre property class, any other portion of the land that is not included in any other property class.  O. Reg. 282/98, s. 5; O. Reg. 68/14, s. 2. (1.1) Revoked:  O. Reg. 575/06, s. 2. (2) For the 2000 and subsequent taxation years, a building that is used exclusively for storage purposes at the site where manufacturing, production or processing takes place is included in the commercial property class if the building is, (a)  not attached to a building or structure or portion of a building or structure that is included in the industrial property class; or (b)  linked to a building or structure or portion of a building or structure that is included in the industrial property class by means of a minimal connection or corridor constructed only for the purpose of moving material or goods between the buildings.  O. Reg. 356/00, s. 2. (3) For 2005 and subsequent years, the following land shall be included in the commercial property class but only if the land is owned by the University of Windsor and occupied by DaimlerChrysler Canada Inc.: 1.  The University of Windsor/DaimlerChrysler Canada Automotive Research and Development Centre located at 3939 Rhodes Drive in the City of Windsor and having assessment roll number 37 39 070 301 06500 0000 and the legal description Concession 3, Parts of Lots 103-105 designated as Part 1 on Registered Plan 12R-8104, as set out on the assessment roll.  O. Reg. 399/04, s. 1. Industrial Property Class
6. (1) The industrial property class consists of the following: 1.  Land used for or in connection with, i.  manufacturing, producing or processing anything, ii.  research or development in connection with manufacturing, producing or processing anything, iii.  storage, by a manufacturer, producer or processor, of anything used or produced in such manufacturing, production or processing if the storage is at the site where the manufacturing, production or processing takes place, or iv.  retail sales by a manufacturer, producer or processor of anything produced in manufacturing, production or processing, if the retail sales are at the site where the manufacturing, production or processing takes place but are not on land to which section 44 applies. 2.  Vacant land principally zoned for industrial development.  O. Reg. 282/98, s. 6 (1); O. Reg. 536/05, s. 2. (2) The following are included in the industrial property class: 1.  Land used to manufacture or transform electricity. 2.  For the 1998 and 1999 taxation years, land used for mining, quarrying, producing oil or gas or extracting anything from the earth. 2.1  For the 2000 and subsequent taxation years, land used for mining, producing oil or gas or extracting anything from the earth.  This paragraph does not apply to, i.  land that is licensed or required to be licensed under Part II of the Aggregate Resources Act,
or ii.  land that would be required to be licensed under Part II the Aggregate Resources Act
if the land were in a part of Ontario designated under section 5 of that Act. 2.2  For the 2000 and subsequent taxation years, the portion of, i.  land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or ii.  land that would be required to be licensed under Part II of the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act, that is used for, iii.  extracting anything from the earth, iv.  excavating, v.  processing extracted or excavated material, vi.  stockpiling extracted or excavated material, or vii.  stockpiling overburden. 2.3  For the 2000 and subsequent taxation years, roadways and structures on a portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act if the roadway or structure is used in connection with an activity listed in paragraph 2.2. 3.  Shipyards and dry docks. 4.  Revoked: O. Reg. 257/14, s. 1. 5.  A sewage or water treatment plant other than a plant owned by a commission as defined in subsection 27 (1) of the Act. O. Reg. 282/98, s. 6 (2); O. Reg. 351/99, s. 2; O. Reg. 257/14, s. 1. (3) A building used exclusively for office or administrative purposes is not included in the industrial property class unless it is attached to a building or structure included in the industrial property class.  O. Reg. 282/98, s. 6 (3). (3.1) Revoked:  O. Reg. 356/00, s. 3. (4) Land in the large industrial property class is not included in the industrial property class.  O. Reg. 282/98, s. 6 (4). Pipe Line Property Class
7. The pipe line property class consists of pipe lines within the meaning of subsection 25 (1) of the Act.  O. Reg. 282/98, s. 7. Farm Property Class
8.2 In this section and sections 9 to 9.7, “Administrator” means the Minister of Natural Resources and Forestry or the employee of the Ministry of Natural Resources and Forestry to whom the Minister has delegated his or her powers under Part VI (“Disputes Relating to the Managed Forests Property Class”); (“administrateur”) “approved managed forest plan” means a managed forest plan that is approved by a managed forest plan approver as having been prepared in accordance with the Ontario government publication published in 2012 titled “Ontario Managed Forest Tax Incentive Program Guide”; (“plan de forêt aménagée approuvé”) “designated government agent” means a person described as the designated government agent in the Ontario government publication published in 2012 titled “Ontario Managed Forest Tax Incentive Program Guide”; (“mandataire désigné du gouvernement”) “managed forest plan approver” means a person designated by the Minister as a managed forest plan approver. (“agent approbateur de plan de forêt aménagée”)  O. Reg. 406/06, s. 1; O. Reg. 297/20, s. 1.
9.1 (1) If the owner of eligible land wishes to have it classified as managed forests land for a taxation year and if the land was not so classified for the previous taxation year, the owner shall apply in accordance with this section to have it classified as managed forests land.  O. Reg. 406/06, s. 3; O. Reg. 230/22, s. 3. (2) The owner shall submit the completed application on or before June 30 of the previous year and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3; O. Reg. 297/20, s. 3 (1). (3) Revoked: O. Reg. 297/20, s. 3 (2). (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.
9.2 (1) If the owner of eligible land that is classified as managed forests land wishes to have the classification continued after the expiry of the approved managed forest plan that was submitted with the most recent prior application for classification of the land as managed forests land, the owner shall apply in accordance with this section to have the classification continued.  O. Reg. 406/06, s. 3. (2) The owner shall submit the completed application on or before July 31 of the year preceding the year in which the approved managed forest plan expires, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (3) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (4) Revoked: O. Reg. 297/20, s. 4.
9.3 (1) This section applies, despite subsections 9 (7) and (8), if eligible land was classified as managed forests land pursuant to an application that was submitted before January 1, 2006.  O. Reg. 406/06, s. 3. (2) If the land was classified as managed forests lands pursuant to an application that was submitted prior to 2001, the land is not classified as managed forests land for 2006 unless the owner submits a completed application on or before August 31, 2006, and the application satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (3) If the land was classified as managed forests land pursuant to an application that was submitted after 2000, the approved managed forest plan in effect for 2005 is deemed to expire at the end of the fifth year after the year in which the application was made, and the land shall continue to be classified as managed forests land for the extended term of the plan.  O. Reg. 406/06, s. 3. (4) Despite subsection (3), the approved managed forest plans in effect for 2005 are deemed to expire at the end of the tenth year after the year in which the application referenced in subsection (3) was made and the land shall continue to be classified as managed forests land for the extended term of the plan if the owner applies in accordance with subsection (5).  O. Reg. 406/06, s. 3. (5) The owner shall submit the completed application on or before August 31, 2006, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (6) Subject to subsection 9.7 (2), the Administrator shall approve an application under this section that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.
9.4 (1) If managed forests land changes owners, the land ceases to be classified as managed forests land.  O. Reg. 406/06, s. 3. (2) The new owner of the land may submit an application to continue the classification of the land as managed forests land, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (3) The deadline for making an application under subsection (2) is the earlier of December 31 of the year in which the land is transferred to the new owner or 90 days after the land is transferred to the new owner.  O. Reg. 406/06, s. 3. (4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3. (5) If the application is approved, (a)  the classification of the land is deemed, despite subsections (1) and 9 (7), to have continued without interruption for the entire year in which the application was made; and (b)  the approved managed forest plan in effect immediately before the land was transferred to the new owner applies for the entire year in which the application was made.  O. Reg. 406/06, s. 3.
9.5 For the purposes of subsections 9.1 (2), 9.2 (2), 9.3 (2) and (5) and 9.4 (2), the application must satisfy the following requirements: 1.  The application must be made in a form approved by the Administrator and must be submitted to a designated government agent. 2.  In the application, the owner must state that the land is eligible land. 3.  In the application, the owner must agree to the following: i.  To provide an approved forest management plan for the land for a term of 10 years commencing the year after the year in which the application is made, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.1 (2), 9.2 (2), 9.3 (2) or 9.4 (2). ii.  To manage the forest in accordance with the plan. iii.  To allow a person selected by the Minister of Natural Resources and Forestry to inspect the land and to inspect documents relating to the land to ensure that the land remains eligible land and to ensure that the forest is and has been managed in accordance with the plan. iv.  To co-operate with the person in the course of the inspection. 4.  In the application the owner must state, i.  in an application under subsection 9.1 (2), if the land was classified as a managed forests for a year other than the previous taxation year and if the ownership of the land has not changed since then, that the land was managed in accordance with the approved managed forest plan during the term of the plan and that the owner did not fail to do anything which the owner agreed to do in the previous application, ii.  in an application under subsection 9.2 (2) or 9.3 (2) or (5), that the land has been managed in accordance with the approved managed forest plan during the period since the date of the most recent prior application for classification of the land as managed forests land, and that the owner has not failed to do anything which the owner agreed to do in that application.  O. Reg. 406/06, s. 3; O. Reg. 297/20, s. 5.
9.6 (1) The owner of managed forests land must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the most recent prior application under section 9.1, 9.2 or 9.4 for classification of the land as managed forests land.  O. Reg. 406/06, s. 3. (2) Revoked: O. Reg. 297/20, s. 6. (3) The owner must submit the progress report to the Minister and the report must be prepared in a form acceptable to the Minister.  O. Reg. 406/06, s. 3. (4) The owner shall notify the designated government agent if any of the following events occurs and shall give the designated government agent the particulars of the event: 1.  A change that relates to the eligibility of the land for classification as managed forests land. 2.  A sale of any portion of the land, including the proposed date of the transfer. 3.  A change in any of the information contained in the most recent application for classification. 4.  An increase or decrease in the size of the forest.  O. Reg. 406/06, s. 3.
9.7 (1) Land ceases to be classified as managed forests land if, (a)  it is not managed in accordance with the approved managed forest plan; (b)  the owner fails to do anything which the owner agreed to do in the application under section 9.5; or (c)  the requirements described in section 9.6 are not satisfied.  O. Reg. 406/06, s. 3. (2) The Administrator may refuse to approve an application to classify land as managed forests land, (a)  if the land ceased under subsection (1) to be classified as managed forests land after the date of the most recent prior application by the same owner in respect of the land; and (b)  if the Administrator has determined that there is reason to believe that the owner would not manage the land in accordance with the approved managed forest plan, or would fail to satisfy the owner’s obligations described in section 9.5 or 9.6.  O. Reg. 406/06, s. 3. New Multi-Residential Property Class
10. (1) Revoked: O. Reg. 264/17, s. 1 (1). (2) The new multi-residential property class consists of land described in paragraph 1 of subsection 4 (1) whose units have been built, or converted from a non-residential use, pursuant to a building permit issued, (a)  on or after April 20, 2017; or (b)  before April 20, 2017, if, at the time at which the permit was issued, a by-law was in force that opted to have the property class apply in the municipality, in accordance with subsection (1) of this section as it read immediately before it was revoked by O. Reg. 264/17. O. Reg. 264/17, s. 1 (2). (2.1) Despite subsection (2), the land owned by Ewart Angus Homes Inc. that is located at 268 Merton Street in the City of Toronto and has assessment roll number 19 04 103 050 02200 0000 is included in the new multi-residential property class commencing with the 2005 taxation year if the land would otherwise be in the multi-residential property class.  O. Reg. 365/05, s. 1; O. Reg. 264/17, s. 1 (3). (3) Despite subsection (2), after being included in the new multi-residential property class for 35 taxation years, land ceases to be included in that class and is instead included in the multi-residential property class for subsequent taxation years. O. Reg. 264/17, s. 1 (4). (4) Despite subsections (2) and (3), land that ceased to be included in the new multi-residential property class under this subsection, as it read immediately before O. Reg. 264/17 came into force, remains excluded from the new multi-residential property class. O. Reg. 264/17, s. 1 (5). (5)-(7) Revoked: O. Reg. 264/17, s. 1 (6). Office Building Property Class
13. (1) The parking lots and vacant land property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the parking lots and vacant land property class apply within the municipality.  O. Reg. 282/98, s. 13 (1); O. Reg. 198/04, s. 7;  O. Reg. 384/18, s. 3 (1). (2) The parking lots and vacant land property class consists of the following land that would otherwise be in the commercial property class: 1.  A parcel of land used exclusively for the parking of vehicles. 2.  Vacant land. 3.  Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located.  O. Reg. 282/98, s. 13 (2). (3) Revoked: O. Reg. 384/18, s. 3 (2). (4) For 2004 and subsequent years, a “railyard” mentioned in paragraph 3 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1.  Land used for marshalling railway rolling stock. 2.  Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle.  O. Reg. 349/03, s. 1. Residual Commercial Property Class
13.1 (1) For 2008 and subsequent years, the residual commercial property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the residual commercial property class apply within the municipality.  O. Reg. 90/08, s. 1;  O. Reg. 384/18, s. 4 (1). (2) The residual commercial property class consists of land that would otherwise be in the commercial property class other than land in the office building property class, the shopping centre property class, the parking lots and vacant land property class or the professional sports facility property class whether or not the municipality had opted to have all or any of the property classes apply within the municipality.  O. Reg. 90/08, s. 1. (3) Revoked: O. Reg. 384/18, s. 4 (2). Large Industrial Property Class
14. (1) The large industrial property class applies within a single-tier or upper-tier municipality only if the council of the municipality has passed a by-law opting to have the large industrial property class apply within the municipality.  O. Reg. 282/98, s. 14 (1); O. Reg. 198/04, s. 8 (1); O. Reg. 384/18, s. 5 (1). (2) The large industrial property class consists of the following land that would otherwise be in the industrial property class: 1.  A parcel or a portion of a parcel of land that is occupied by the same single occupant, if the total exterior measured area of the building or buildings or the parts of the building or buildings that are occupied by that occupant is greater than 125,000 square feet. 2.  Revoked:
O. Reg. 124/04, s. 1. 3.  Revoked:
O. Reg. 257/14, s. 2. 4.  Land, the assessed value of which is greater than the total assessed value of all other land in the municipality that has passed the by-law that is in the industrial property class or that, but for this section, would otherwise be in the industrial property class. O. Reg. 282/98, s. 14 (2); O. Reg. 124/04, s. 1; O. Reg. 257/14, s. 2. (3) For the purposes of this section, “exterior measured area” means the exterior measured area of all floors including basements and mezzanines.  O. Reg. 282/98, s. 14 (3). (4) Revoked: O. Reg. 384/18, s. 5 (2). (5) Revoked:  O. Reg. 575/06, s. 4. Professional Sports Facility Property Class
14.1 (1) The professional sports facility property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the professional sports facility property class apply within the municipality.  O. Reg. 174/00, s. 2; O. Reg. 198/04, s. 9; O. Reg. 384/18, s. 6 (1). (2) Subject to subsection (3), the professional sports facility property class shall include the property identified by the roll numbers set out in the following Table: Table Item   Facility   Roll number 

  1.   Canadian Tire Centre   0614  000  816  00405 0000   0614  000  816  00410 0000   0614  000  816  00415 0000   0614  000  816  00420 0000   0614  000  816  00425 0000   0614  000  816  00430 0000   0614  000  816  00435 0000   0614  000  816  00440 0000   0614  000  816  00445 0000   0614  000  816  00450 0000   0614  000  816  00455 0000 

  2.   Scotiabank Arena   1904  061  120  00121 0000 

  3.   Rogers Centre   1904  062  060  00100 0000 O. Reg. 505/18, s. 1. (3) The professional sports facility property class shall not include any portion of the property where goods or services are offered to the public on a regular basis on non-event days.  O. Reg. 174/00, s. 2. (4) Subsection (3) does not apply to any portion of the property, (a)  used as a parking lot; or (b)  occupied by food or merchandise concessions that are only open for business when an event is being staged or held on the property.  O. Reg. 174/00, s. 2. (5) In this section, “non-event days” means days on which a sports event is not being held by a professional sports team that uses the property; (“jours de relâche”) “professional sports team” means a team that is a member of the Canadian Football League, National Basketball Association, National Hockey League, Major League Baseball or the National Lacrosse League; (“équipe sportive professionnelle”) “services” does not include public tours of the property. (“services”)  O. Reg. 174/00, s. 2. (6) Revoked: O. Reg. 384/18, s. 6 (2). (7) Paragraph 13 of section 2 and this section apply with respect to the 2000 and subsequent taxation years.  O. Reg. 174/00, s. 2. Resort Condominium Property Class
14.2 (1) The resort condominium property class applies within a single-tier or upper-tier municipality only if the council has passed a by-law opting to have the resort condominium property class apply within the municipality.  O. Reg. 211/05, s. 1; O. Reg. 384/18, s. 7 (1). (2) The resort condominium property class shall include land in respect of which all of the following criteria are satisfied: 1.  The land is a unit or proposed unit in a condominium. 2.  The unit is self-contained and furnished and is operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days. 3.  The unit is located in a local municipality with a population of 10,000 or less, as reported by Statistics Canada in the most recent official census. 4.  The unit is located within the boundaries of a resort which is operated year-round and which contains, or is adjacent to, a downhill ski complex and an 18-hole golf course. 5.  A special Act requires the owner of the unit to be a member of a non-profit corporation without share capital that is established or continued by the special Act.  One of the corporation’s objects is the maintenance and management of the resort land for which, pursuant to the special Act and the corporation’s by-laws, the corporation has responsibility.  Under the special Act, the corporation has the power to pass by-laws controlling the use of that resort land.  O. Reg. 211/05, s. 1. (3) Revoked: O. Reg. 384/18, s. 7 (2). (4) This section applies with respect to the 2005 and subsequent taxation years.  O. Reg. 211/05, s. 1. (5) In this section, “proposed unit” has the same meaning as in the Condominium Act, 1998; (“partie privative projetée”) “unit” has the same meaning as in the Condominium Act, 1998. (“partie privative”)  O. Reg. 211/05, s. 1. Landfill Property Class
14.3 (1) Subject to subsection (2) and regardless of any other use of the land, the landfill property class consists of, (a)  land on which landfilling is permitted to occur pursuant to a current environmental compliance approval; and (b)  land that contains a closed landfill cell. O. Reg. 449/16, s. 2. (2) The landfill property class does not include the following: 1.  Closed landfilling sites. 2.  Landfilling sites that are approved for the deposit of waste primarily generated by the owner or operator of the landfilling site in the course of the person’s business operations. 3.  Landfilling sites that are approved for the receipt and deposit of hazardous waste. O. Reg. 449/16, s. 2. (3) In this section, “closed landfill cell” means a landfill cell that is no longer used to receive waste and that has been permanently closed in accordance with the applicable closure requirements under the Environmental Protection Act; (“cellule d’enfouissement désaffectée”) “closed landfilling site” means a landfilling site, (a)  that has had final cover material applied to it in accordance with the applicable closure requirements under the Environmental Protection Act and in which further landfilling is not permitted by an environmental compliance approval, or (b)  that has reached its approved capacity under its environmental compliance approval; (“lieu d’enfouissement désaffecté”) “environmental compliance approval” means an environmental compliance approval within the meaning of the Environmental Protection Act; (“autorisation environnementale”) “landfill cell” means a subcomponent within a landfilling site where waste may be deposited in accordance with the site’s environmental compliance approval; (“cellule d’enfouissement”) “landfilling” means the disposal of waste by deposit, under controlled conditions, on land or on land covered with water, and includes compaction of the waste into a cell and covering the waste with cover material in regular intervals; (“enfouissement”) “landfilling activities” means activities related to the operation of a landfilling site, such as depositing waste in the waste fill area, maintaining areas approved for future landfilling in the waste fill area, and operational, monitoring, maintenance and environmental control activities on the landfilling site, but does not include on-site thermal treatment of the waste or the transfer, sorting, shredding, recycling or composting of the waste; (“activités d’enfouissement”) “landfilling site” means land for which an environmental compliance approval has been issued in respect of landfilling activities. (“lieu d’enfouissement”) O. Reg. 449/16, s. 2. Classification of Buildings and Structures that become Vacant
15. (1) This section applies to land if all of the following conditions are satisfied: 1.  A building or structure has been built on the land. 2.  All or part of the building or structure was used in the past. 3.  No part of the building or structure is currently being used.  O. Reg. 185/09, s. 1. (2) If the building or structure is substantially usable, the land is classified in the property class or classes in which it was classified for the previous taxation year.  O. Reg. 185/09, s. 1. (3) Subject to subsection (4), if the building or structure is substantially unusable and all or part of the land was included in the residential property class immediately before it became substantially unusable, the portion of the land that was classified in the residential property class continues to be classified in the residential property class.  O. Reg. 185/09, s. 1. (4) Subsection (3) applies only in determining the property class or classes of land for the 2007 or a subsequent taxation year.  O. Reg. 185/09, s. 1. Mobile Homes
16. Mobile homes used for residential purposes and the land they are on are included in the residential property class and not in the multi-residential property class or the new multi-residential property class even if there are seven or more mobile homes on the land.  O. Reg. 282/98, s. 16; O. Reg. 363/03, s. 6. Hotels
17. (1) A hotel is included in the commercial property class and not in any other property class.  O. Reg. 282/98, s. 17 (1). (2) In this section, “hotel” means, (a)  a hotel as defined in the Hotel Registration of Guests Act, or (b)  land, (i)  that would otherwise be in the multi-residential property class or new multi-residential property class or that is a unit as defined in the Condominium Act, 1998, and (ii)  that contains one or more furnished, self-contained units operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days.  O. Reg. 348/03, s. 1; O. Reg. 211/05, s. 2. (3) Clause (2) (b) applies for 2004 and subsequent years.  O. Reg. 348/03, s. 1. Grain Elevators
17.1 (1) For the 2014 and subsequent taxation years, the rules set out in this section and sections 17.2 and 17.3 apply with respect to grain elevators. O. Reg. 257/14, s. 3. (2) In this section and sections 17.2 and 17.3, “grain elevator” means an elevator used to receive, store, clean, treat or transfer feed for livestock or grain. O. Reg. 257/14, s. 3.
17.3 Subsection 33 (1) of the Act does not apply for the 2012 and 2013 taxation years to land on which a grain elevator is located during those taxation years. O. Reg. 257/14, s. 4.
18. Revoked: O. Reg. 384/18, s. 8. PART III   SUBCLASSES OF REAL PROPERTY Farm Land awaiting Development
19. (1) Two subclasses for farm land awaiting development are prescribed for each of the following classes of real property: 1.  The residential property class. 2.  The multi-residential property class. 3.  The commercial property class. 4.  The industrial property class.  O. Reg. 282/98, s. 19 (1); O. Reg. 363/03, s. 7. (2) The first subclass for farm land awaiting development, for each class of real property, consists of land in the class of real property that satisfies the following requirements: 1.  The land is used solely for farm purposes. 2.  Subsection 19 (5) of the Act would have applied to the land in the absence of subsection 19 (5.4) of the Act and section 45 of this Regulation. 3.  There is no building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection.  O. Reg. 282/98, s. 19 (2); O. Reg. 493/22, s. 3. (3) The second subclass for farm land awaiting development, for each class of real property, consists of land in the class of real property that would be in the first subclass except that there is a building permit, as described in paragraph 3 of subsection (2), for construction on the land.  O. Reg. 282/98, s. 19 (3); O. Reg. 493/22, s. 3. Vacant Land
20. (1) A subclass for vacant land is prescribed for each of the commercial property class and the industrial property class.  O. Reg. 282/98, s. 20 (1). (2) The subclass for vacant land for the commercial property class consists of the following land in the commercial property class: 1.  Vacant land. 2.  Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located.  O. Reg. 282/98, s. 20 (2). (3) The subclass for vacant land for the industrial property class consists of the following land in the industrial property class: 1.  Vacant land. 2.  Subject to subsection (4), land used for a mine tailings management area pursuant to, i.  a closure plan for a mine under the Mining Act, or ii.  a licence to decommission a mine under the Nuclear Safety and Control Act
(Canada), in the case of a uranium mine.  O. Reg. 347/03, s. 1. (4) Despite subsection (3), land described in paragraph 2 of that subsection is included in the subclass for vacant land for the industrial property class, (a)  only for 2004 and subsequent years; and (b)  only if all mining activity at the mine has permanently ceased.  O. Reg. 347/03, s. 1. (5) For 2004 and subsequent years, a “railyard” mentioned in paragraph 2 of subsection (2) includes the following land, but does not include buildings or structures on the land: 1.  Land used for marshalling railway rolling stock. 2.  Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle.  O. Reg. 349/03, s. 2. Excess Land
21. (1) A subclass for excess land is prescribed for each of the following classes of real property: 1.  The commercial property class. 2.  The industrial property class. 3.  The office building property class. 4.  The shopping centre property class. 5.  The large industrial property class.  O. Reg. 45/02, s. 3. (2) The office building property class and the shopping centre property class are prescribed for the purposes of subparagraph 3 i of subsection 8 (1) of the Act and the large industrial property class is prescribed for the purposes of subparagraph 3 ii of subsection 8 (1) of the Act.  O. Reg. 45/02, s. 3. (3) A portion of a parcel of land is included in the subclass for excess lands for a class of real property if, (a)  it has not been developed in any way, other than to service the parcel of land; (b)  it is not being used other than for farming purposes; and (c)  it is in excess of the municipal requirement for any existing development elsewhere on the parcel.  O. Reg. 45/02, s. 3. (4) A portion of a parcel of land is included in the subclass for excess land for the commercial property class if, (a)  it is a rail yard owned and used exclusively by a railway company; and (b)  no building or structure is located on it, other than railway tracks.  O. Reg. 45/02, s. 3. (5) This section applies with respect to the 2001 and subsequent taxation years.  O. Reg. 45/02, s. 3. Small-Scale On-Farm Business Subclasses
23. In this Part, “Appellate Authority” means the employee of the City of Toronto who is appointed by the City to hear appeals under section 23.0.5; (“autorité d’appel”) “Program Administrator” means the employee of the City of Toronto who is appointed by the City to exercise the powers, duties and functions set out in this Part. (“administrateur du programme”) O. Reg. 384/18, s. 9.
23.0.1 This Part applies with respect to the 2018 and subsequent taxation years. O. Reg. 384/18, s. 9. Creative Enterprise Facilities Subclass
23.0.2 (1) A creative enterprise facilities subclass is prescribed for the City of Toronto for each of the following classes: 1.  The commercial property class. 2.  The industrial property class. 3.  Any optional class that contains property that would otherwise be included in the commercial property class or the industrial property class. O. Reg. 384/18, s. 9. (2) The creative enterprise facilities subclass applies for a property class within the City of Toronto only if the council of the City has passed a by-law that opts to have the subclass apply. O. Reg. 384/18, s. 9. (3) The creative enterprise facilities subclass consists of land that meets the following conditions: 1.  The Program Administrator has approved the land for inclusion in the subclass for the relevant taxation year in accordance with section 23.0.3 and the land has not subsequently ceased to be included in the subclass as a result of the application of this Part. 2.  The City of Toronto has listed the land in its by-law as a property eligible for inclusion in the subclass for the taxation year. O. Reg. 384/18, s. 9. (4) The City of Toronto may make a by-law listing the properties, or portions thereof, that are eligible for inclusion in the creative enterprise facilities subclass for a taxation year if the property has been approved for inclusion in the subclass for the taxation year in accordance with section 23.0.3 and has not subsequently been determined to be ineligible for inclusion in the subclass for the taxation year in accordance with this Part. O. Reg. 384/18, s. 9. (5) If the City of Toronto lists a property or portion thereof in its by-law as a property eligible for inclusion in the creative enterprise facilities subclass, or removes a property or portion thereof from its by-law, the Program Administrator shall provide notice of the changes to the assessment corporation. O. Reg. 384/18, s. 9. Application
23.0.4 (1) A request for reconsideration described in subsection (2) with respect to whether land is included in the creative enterprise facilities subclass shall be made according to the procedure set out in this section instead of the procedure set out in section 39.1 of the Act. O. Reg. 384/18, s. 9. (2) An owner of land may request that the Program Administrator reconsider, (a)  a determination made under subsection 23.0.3 (2) or (3) as to whether the land should be approved for inclusion in the creative enterprise facilities subclass; (b)  a determination made under subsection 23.0.3 (6) as to whether the owner has complied with an audit; or (c)  a determination made under subsection 23.0.3 (7) as to whether the land meets the requirements set out in subsection (2) of that section. O. Reg. 384/18, s. 9. (3) The request for reconsideration must be made within 90 days after the Program Administrator gives notice of the determination. O. Reg. 384/18, s. 9. (4) The request must set out the basis for the owner’s request and all relevant facts. O. Reg. 384/18, s. 9. (5) The Program Administrator shall consider the request and, for this purpose, may request further information from the owner. O. Reg. 384/18, s. 9. (6) The Program Administrator shall provide the owner with the results of the reconsideration within 90 days after the day the request is made. O. Reg. 384/18, s. 9. (7) If the Program Administrator determines that land should have been approved for inclusion in the subclass, or that it should not have ceased to be included in the subclass, the Program Administrator shall give notice of the determination to the clerk of the City of Toronto. O. Reg. 384/18, s. 9. (8) If, after receiving notice of the Program Administrator’s determination, the City of Toronto amends its by-law to list the land as being eligible for inclusion in the creative enterprise facilities subclass for the taxation year, or if its by-law already lists the land as being eligible for the taxation year, the clerk of the City of Toronto shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended roll. O. Reg. 384/18, s. 9. Appeals
23.0.6 This Part applies with respect to the 2021 and subsequent taxation years. O. Reg. 331/21, s. 1.
23.0.7 In this Part, “Appellate Authority” means, (a)  in respect of a single-tier municipality that has passed a by-law described in subsection 23.0.8 (2), the employee of the municipality who is appointed by the municipality to hear appeals under section 23.0.12 in connection with the by-law, or (b)  in respect of an upper-tier municipality that has passed a by-law described in subsection 23.0.8 (2), (i)  the employee of the upper-tier municipality who is appointed by the municipality to hear appeals under section 23.0.12 in connection with that by-law, or (ii)  the employee of a lower-tier municipality to which the by-law applies who is appointed by the upper-tier municipality to hear appeals under section 23.0.12 in connection with that by-law; (“autorité d’appel”) “Program Administrator” means, (a)  in respect of a single-tier municipality that has passed a by-law described in subsection 23.0.8 (2), the employee of the municipality who is appointed by the municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law, or (b)  in respect of an upper-tier municipality that has passed a by-law described in subsection 23.0.8 (2), (i)  the employee of the upper-tier municipality who is appointed by the municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law, or (ii)  the employee of a lower-tier municipality to which the by-law applies who is appointed by the upper-tier municipality to exercise the powers, duties and functions set out in this Part in connection with the by-law; (“administrateur du programme”) O. Reg. 331/21, s. 1. Small Business Subclass
23.0.8 (1) A small business subclass is prescribed for each of the following classes: 1.  The commercial property class. 2.  The industrial property class. 3.  Any optional class that contains property that would otherwise be included in the commercial property class or the industrial property class, other than the parking lots and vacant land property class and the large industrial property class. O. Reg. 331/21, s. 1. (2) The small business subclass applies for a property class within a single-tier or upper-tier municipality only if the council of the single-tier or upper-tier municipality has passed a by-law that opts to have the subclass apply for that property class. O. Reg. 331/21, s. 1. (3) A by-law opting to have the subclass apply may specify that the subclass only applies to a portion of the municipality. O. Reg. 331/21, s. 1. (4) A by-law opting to have the subclass apply may establish different requirements for the subclass in different portions of the municipality. O. Reg. 331/21, s. 1. (5) The small business subclass consists of land which the Program Administrator has approved for inclusion in the subclass for the relevant taxation year in accordance with section 23.0.9 if the land has not subsequently ceased to be included in the subclass as a result of the application of this Part. O. Reg. 331/21, s. 1. (6) The Program Administrator shall, (a)  provide the assessment corporation with a list of the properties, or portions of properties, that are approved for inclusion in the subclass for a taxation year; and (b)  make the list available for public inspection by electronic means. O. Reg. 331/21, s. 1. Inclusion in Subclass
23.0.9 (1) The Program Administrator shall approve land for inclusion in the small business subclass for a taxation year if the Program Administrator determines that the land, (a)  is used by the owner or a tenant for a small business within the meaning of the by-law described in subsection 23.0.8 (2) that applies in respect of the municipality; (b)  would not be in the parking lots and vacant land property class if a by-law referred to in section 13 had been passed opting to have that class apply within the municipality; (c)  would not be in the large industrial property class if a by-law referred to in section 14 had been passed opting to have that class apply within the municipality; (d)  is not vacant land; and (e)  meets any additional eligibility requirements set out for the subclass in the by-law described in subsection 23.0.8 (2) that applies in respect of the municipality. O. Reg. 331/21, s. 1. (2) At any time after the Program Administrator determines that land should be included in the small business subclass, the Program Administrator may conduct an audit to verify that the land continues to meet the requirements set out in subsection (1) and the owner must, (a)  allow a person selected by the Program Administrator to inspect the land and to inspect any documents relating to the eligibility of the land in order to verify whether the land continues to meet the requirements set out in subsection (1); and (b)  submit further information or documents as may be required by the Program Administrator in order to assist in the verification. O. Reg. 331/21, s. 1. (3) If the Program Administrator determines that an owner of land included in the small business subclass has not complied with an audit conducted under subsection (2), (a)  the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b)  the land shall cease to be included in the subclass retroactive to the beginning of the taxation year in which the determination was made. O. Reg. 331/21, s. 1. (4) If the Program Administrator determines that land no longer meets the requirements set out in subsection (1), (a)  the Program Administrator shall provide the owner of the land and the assessment corporation with notice of the determination; and (b)  the land shall cease to be included in the subclass retroactive to the beginning of the taxation year or the date the land stopped meeting the conditions for inclusion in the subclass, whichever is later. O. Reg. 331/21, s. 1. Requirement to Submit Application
23.0.10 (1) This section applies if a by-law opting to have the small business subclass apply in a municipality requires that an application be submitted to the Program Administrator in order for land to be approved for inclusion in the small business subclass for a taxation year. O. Reg. 331/21, s. 1. (2) A by-law described in subsection (1) may provide that the owner of the land or the treasurer of a municipality may submit an application in respect of land in the municipality. O. Reg. 331/21, s. 1. (3) The Program Administrator shall, after reviewing the application, approve the land for inclusion in the small business subclass if the Program Administrator determines that the land meets the requirements set out in subsection 23.0.9 (1). O. Reg. 331/21, s. 1. (4) Despite any application requirement in a by-law described in subsection (1), the Program Administrator may approve land for inclusion in the small business subclass in the absence of an application if, (a)  the land was approved for inclusion in the subclass for the previous taxation year; and (b)  the Program Administrator determines that the land continues to meet the requirements set out in subsection 23.0.9 (1). O. Reg. 331/21, s. 1. (5) The Program Administrator shall provide notice to the owner of the land of the determination whether or not to approve the land for inclusion in the small business subclass and, if the application to approve the land was submitted by the treasurer of the municipality, to the treasurer. O. Reg. 331/21, s. 1. Requests for Reconsideration