9. (1) The managed forests property class consists of eligible land determined in accordance with this section and sections 9.1 to 9.7 to be managed forest land.  O. Reg. 282/98, s. 9 (1); O. Reg. 406/06, s. 2 (1). (2) Land that is covered by a forest, and including outbuildings used for forest operations, is eligible land if the following requirements are satisfied: 1.  The land is owned by, i.  an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, i.1  two or more individuals as joint tenants or tenants in common if 50 per cent or more of the beneficial interest in the land is held by persons described in subparagraph i, ii.  a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii.  a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv.  a conservation authority, or v.  a trust established by a person described in subparagraph i or ii, a partnership described in subparagraph iii or a conservation authority, but only if 50 per cent or more of the beneficial interest in the trust property is held by those persons, partnerships or conservation authorities. 2.  The forest including any area included under subsections (3) and (4) is at least four hectares in size. 3.  The land is all or part of a single parcel of land or, if the land consists of land from more than one parcel, the forest on land in each parcel satisfies the requirement in paragraph 2. 4.  Subject to subsections (3) and (4), the forest has, per hectare, at least, i.  1,000 trees of any size, ii.  750 trees that, at a height of 11/3 metres, are more than 5 centimetres in diameter, iii.  500 trees that, at a height of 11/3 metres, are more than 12 centimetres in diameter, or iv.  250 trees that, at a height of 11/3 metres, are more than 20 centimetres in diameter. 5.  The land is not licensed under the
Aggregate Resources Act or zoned for aggregate extraction if that Act does not apply to the land.  O. Reg. 282/98, s. 9 (2); O. Reg. 406/06, s. 2 (2-4); O. Reg. 394/08, s. 1. (3) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a)  if the area does not exceed 10 per cent of the forest area on the land or parcel that satisfies the requirements described in paragraph 4 of subsection (2); and (b)  if the area contributes to the objectives set out in the approved managed forest plan for the forest.  O. Reg. 406/06, s. 2 (5). (4) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel, (a)  if the area cannot support trees through normal forest management activities because of natural constraints; (b)  if the area does not exceed 25 per cent of the total area of the eligible land, excluding any area that forms part of the eligible land by virtue of subsection (3); and (c)  if the area contributes to the objectives set out in the approved managed forest plan for the forest.  O. Reg. 406/06, s. 2 (5). (5) Eligible land is managed forests land for a taxation year if the requirements set out in subsection (6), (7) or (8) are satisfied.  O. Reg. 406/06, s. 2 (5); O. Reg. 297/20, s. 2. (6) If the eligible land was not classified as managed forests land for the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if an application under section 9.1 is approved.  O. Reg. 406/06, s. 2 (5). (7) If the eligible land was classified as managed forests land for the previous year and if an application under section 9.2 or 9.4 to have the classification continued was required during the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if the application was approved.  O. Reg. 406/06, s. 2 (5). (8) If the eligible land was classified as managed forests land for the previous year but no application under section 9.2 was required during the previous year, the eligible land is managed forests land for a year covered by the approved managed forest plan.  O. Reg. 406/06, s. 2 (5). (9)-(12) Revoked:  O. Reg. 406/06, s. 2 (5).