jswizzle3737/ontario_laws_and_regs huggingface dataset:
Landfill property class prescribed
 0.1 The landfill property class is prescribed for the purposes of subsection 364 (1) of the Act. O. Reg. 97/17, s. 1.
Amount of rebate for certain municipalities, 2019 and subsequent taxation years
 2.1 (1) This section applies for the 2021 taxation year and subsequent taxation years in respect of an eligible property located in a municipality or area other than a municipality or area referred to in section 20, 23, 28, 29, 30, 31, 32 or 45. O. Reg. 49/21, s. 2 (1). (2) The amount of taxes in respect of an eligible property to which the percentage specified in paragraph 2 or 3 of subsection 364 (2) of the Act, or set out in subsection 2 (1.1) of this Regulation 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. 60/19, s. 2; O. Reg. 49/21, s. 2 (2, 3). (3) The amount of the rebate for the purposes of section 364 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 specified in paragraph 2 or 3 of subsection 364 (2) of the Act, or set out in subsection 2 (1.1) of this Regulation, whichever percentage applies. O. Reg. 60/19, s. 2; O. Reg. 49/21, s. 2 (4). (4) Subsection 2 (4) also applies to the determination of the amount of the rebate under this section. O. Reg. 60/19, s. 2. (5) Despite subsection 364 (11) of the Act, for the 2019 taxation year the amount of a tax rebate with respect to an eligible property shall be shared in accordance with the following rules: 1. The municipalities that share in the revenue from the taxes for municipal purposes on the property shall share, in the same portion as the municipalities share in that revenue, the cost of the portion of the rebate attributable to the taxes for municipal purposes. 2. The school boards that share in the revenue from the taxes for school purposes on the property shall share, in the same portion as the school boards share in that revenue, the cost of the portion of the rebate attributable to the taxes for school purposes. O. Reg. 60/19, s. 2. (6) Despite subsection 364 (11) of the Act, for the 2020 taxation year and subsequent taxation years, the school boards shall not share in the cost of the rebate, and the municipalities that share in the revenue from the taxes for municipal purposes on the property shall share the cost of the rebate in the same proportion as the municipalities share in that revenue. O. Reg. 60/19, s. 2.
Application for rebate
 3. (1) An interim application and a final application for a rebate under section 364 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. 325/01, s. 3 (1); O. Reg. 300/03, s. 4. (2) The municipality 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. 325/01, s. 3 (2). (3) The assessment corporation shall provide the value of the eligible property to the municipality as soon as practicable.  O. Reg. 325/01, s. 3 (3). (4) The municipality 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. 325/01, s. 3 (4). (5) The municipality 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. 325/01, s. 3 (5).
Recalculation of rebate
 4. (1) The municipality shall recalculate the amount of a rebate in respect of an eligible property if the taxes are reduced under section 357 or 358 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. 325/01, s. 4 (1); O. Reg. 300/03, s. 5. (2) If a municipality 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 municipality may recover the excess amount.  O. Reg. 325/01, s. 4 (2). (3) If a municipality pays or credit to an owner a rebate in an amount that is less than the amount determined under a recalculation under subsection (1), the municipality shall pay or credit to the owner the additional amount of the rebate as soon as practicable after the recalculation.  O. Reg. 325/01, s. 4 (3).
Deadline extension
 5. For the purposes of paragraph 5 of subsection 364 (2) of the Act, 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 364 of the Act 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 that Act.  O. Reg. 300/03, s. 6. 6. Revoked:  O. Reg. 300/03, s. 6.
Interest on rebate, 2002 and later years
 7. (1) Revoked:  O. Reg. 300/03, s. 7 (1). (2) Interest is payable under subsection 364 (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 municipality by July 31 of the taxation year to which the rebate relates; and (b) the municipality 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 3 (1).  O. Reg. 325/01, s. 7 (2); O. Reg. 300/03, s. 7 (2). (2.1) Despite subsection (2), for the 2017 taxation year, no interest is payable under subsection 364 (20) of the Act in respect of a rebate under an interim application to any of the following municipalities until April 30, 2018: 1. The City of Brockville. 2. The City of Cornwall. 3. The City of Kawartha Lakes. 4. Any local municipality in the Regional Municipality of Peel. 5. The City of Sault Ste. Marie. 6. The Town of Erin. 7. The Town of Minto. 8. The Township of Wellington North. 9. The City of Windsor. 10. The Town of Fort Frances. 11. The Town of Espanola. 12. The Township of Plummer Additional. 13. The Town of Prescott. O. Reg. 581/17, s. 3. (3) Interest is payable under subsection 364 (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 municipality by the last day of February of the year immediately following the taxation year to which the rebate relates; and (b) the municipality 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 3 (1).  O. Reg. 325/01, s. 7 (3); O. Reg. 300/03, s. 7 (3).
Interest, special cases
 8. (1) If the deadline for applying for a rebate in respect of a taxation year is extended under section 5, interest is payable under subsection 364 (20) of the Act in respect of the rebate if, (a) an application for the rebate is received by the municipality before the deadline; and (b) the municipality 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 3 (1).  O. Reg. 325/01, s. 8 (1); O. Reg. 300/03, s. 8 (1). (2) If a municipality pays or credits an owner a rebate in an amount that was less than the amount determined under the recalculation under subsection 4 (1), interest is payable under subsection 364 (20) of the Act on the additional amount of the rebate if the municipality does not pay or credit the owner the additional amount within 120 days after receiving notice of the change to the assessment.  O. Reg. 325/01, s. 8 (2); O. Reg. 300/03, s. 8 (2).
Complaint to Board
 9. The later date prescribed for the purposes of subsection 364 (15) of the Act is the later of, (a) the day that is 120 days after the municipality receives the application; and (b) the day that interest becomes payable on the outstanding rebate.  O. Reg. 325/01, s. 9; O. Reg. 300/03, s. 9.
Land prescribed under subs. 357 (1.1)
 10.  Eligible property described in section 1 is prescribed for the purposes of subsection 357 (1.1) of the Act as land for which no cancellation, reduction or refund of taxes is permitted under clause 357 (1) (g) of the Act. O. Reg. 265/17, s. 2. Exceptions and Special Rules, Specified Municipalities
Exceptions and Special Rules, Specified Municipalities
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Exceptions under s. 364 (1) of the Act, 2017 and subsequent years
 11. For the 2017 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions: 1. The Town of Parry Sound. 2. The City of Peterborough. 3. The Municipality of Charlton and Dack. 4. The County of Prince Edward. 5. The City of Brantford. 6. The Village of Burk’s Falls. 7. The Town of Thessalon. O. Reg. 581/17, s. 4.
Exemptions under s. 364 (1) of the Act, 2018 and subsequent years
 11.1 For the 2018 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions: 1. The lower-tier municipalities in the County of Elgin. 2. The lower-tier municipalities in the County of Essex. 3. The City of Guelph. 4. The City of St. Thomas. 5. The lower-tier municipalities in the District Municipality of Muskoka. 6. The United Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and Clyde. 7. The Municipality of Oliver Paipoonge. 8. The lower-tier municipalities in the Regional Municipality of York. 9. The Village of Hilton Beach. 10. The City of Barrie. 11. The County of Brant. 12. The lower-tier municipalities in the County of Middlesex. 13. The lower-tier municipalities in the County of Northumberland. 14. The lower-tier municipalities in the County of Simcoe. 15. The Township of Ear Falls. 16. The Township of Puslinch. 17. The City of Orillia. 18. The Town of Espanola. 19. The Town of Prescott. 20. The City of Kawartha Lakes. 21. The City of Ottawa. O. Reg. 360/18, s. 1; O. Reg. 491/18, s. 1.
Exemptions under s. 364 (1) of the Act, 2019 and subsequent years
 12. For the 2019 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions: 1. The lower-tier municipalities in the County of Perth. 2. The lower-tier municipalities in the County of Renfrew. 3. The lower-tier municipalities in the Regional Municipality of Waterloo. 4. The Town of Marathon. 5. The Township of Guelph/Eramosa. 6. The Township of Centre Wellington. 7. The Township of Mapleton. 8. The Municipality of Sioux Lookout. O. Reg. 491/18, s. 2; O. Reg. 385/19, s. 2.
Exemptions under s. 364 (1) of the Act, 2020 and subsequent years
 12.0.1 For the 2020 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions: 1. The lower-tier municipalities in the County of Lennox and Addington. 2. The lower-tier municipalities in the County of Dufferin. 3. The Municipality of Killarney. 4. The City of North Bay. 5. The lower-tier municipalities in the County of Lambton. 6. The Township of Sioux Narrows-Nestor Falls. 7. The lower-tier municipalities in the United Counties of Prescott and Russell. O. Reg. 385/19, s. 3; O. Reg. 295/20, s. 1.
Exemptions under s. 364 (1) of the Act, 2021 and subsequent years
 12.1 For the 2021 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions: 1. The County of Peterborough. O. Reg. 491/18, s. 2.
Town of Fort Frances
 13. (1) This section applies with respect to the Town of Fort Frances. O. Reg. 581/17, s. 4. (2) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes is, (a) for the 2017 and 2018 taxation years, 30 per cent; and (b) for the 2019 taxation year, 15 per cent. O. Reg. 385/19, s. 4 (1). (3) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent. O. Reg. 385/19, s. 4 (2). (4) For the 2020 taxation year and subsequent taxation years, the Town of Fort Frances is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 385/19, s. 4 (2). 14. Revoked: O. Reg. 491/18, s. 3.
Town of Gananoque
 15. (1) This section applies with respect to the Town of Gananoque. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 17.5 per cent. O. Reg. 581/17, s. 4. (4) For the 2019 taxation year and subsequent taxation years, the Town of Gananoque is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.
Regional Municipality of Halton
 16. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Halton. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 20 per cent. O. Reg. 581/17, s. 4. (4) For the 2019 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Halton are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.
City of Hamilton
 17. (1) This section applies with respect to the City of Hamilton. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4. (3) For the 2019 taxation year and subsequent taxation years, the City of Hamilton is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.
Haldimand County
 18. (1) This section applies with respect to Haldimand County. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 581/17, s. 4. (3) For the 2018 taxation year and subsequent taxation years, Haldimand County is not required to have a program to provide tax rebates to owners of property that is classified in one of the industrial classes that has vacant portions. O. Reg. 581/17, s. 4. (4) For the 2019 taxation year and subsequent taxation years, Haldimand County is not required to have a program to provide tax rebates to owners of property that is classified in one of the commercial classes or in the landfill property class that has vacant portions. O. Reg. 581/17, s. 4.
Town of St. Marys
 19. (1) This section applies with respect to the Town of St. Marys. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2018 taxation year, 20 per cent; and (b) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4. (3) For the 2020 taxation year and subsequent taxation years, the Town of St. Marys is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.
County of Oxford
 20. (1) This section applies with respect to local municipalities in the County of Oxford for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, for any five previous taxation years. O. Reg. 581/17, s. 4.
Township of Plummer Additional
 21. (1) This section applies with respect to the Township of Plummer Additional. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2017 taxation year, 30 per cent; (b) for the 2018 taxation year, 20 per cent; and (c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4. (3) For the 2020 taxation year and subsequent taxation years, the Township of Plummer Additional is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4. 22. Revoked: O. Reg. 491/18, s. 3.
Regional Municipality of Peel
 27. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Peel for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2017 taxation year, 30 per cent; (b) for the 2018 taxation year, 20 per cent; and (c) for the 2019 taxation year, 10 per cent. O. Reg. 581/17, s. 4. (3) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, for any three or more consecutive taxation years before the taxation year in respect of which the application is made. O. Reg. 581/17, s. 4. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, throughout the period of time, (a) the building or structure or portion of a building, (i) included non-permanent structures, (ii) was a storage unit or was used for storage purposes, (iii) was a hotel, (iv) was a fuel storage tank, or (v) was a gravel pit; (b) the direct and immediate cause of the building, structure or portion of the building not being used was a strike within the meaning of the Labour Relations Act, 1995
or a lock-out within the meaning of that Act; or (c) the building, structure or portion of the building was accessible to a tenant before the commencement of a lease if the access was for the purpose of building out or constructing leasehold improvements. O. Reg. 581/17, s. 4. (5) For the purposes of subsection 364 (8) of the Act, the prescribed time for providing  relevant information or producing relevant records is 30 days after the date the letter is mailed, personally served or delivered by courier, as the case may be. O. Reg. 581/17, s. 4. (6) No rebate is payable under section 364 of the Act for a taxation year in respect of a property if a person who receives a letter described in subsection 364 (8) of the Act fails to provide the information or records to the municipality within the time set out in subsection (5). O. Reg. 581/17, s. 4. (7) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Peel are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 581/17, s. 4.
City of Sault Ste. Marie
 28. (1) This section applies with respect to the City of Sault Ste. Marie for the portion of the 2017 taxation year beginning on July 1, 2017 and for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) The City of Sault Ste. Marie is exempt from paragraph 7 of subsection 364 (2) of the Act for the 2018 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (3)  No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if the City of Sault Ste. Marie paid or credited a rebate under that section in respect of the building, structure or portion, as the case may be, in respect of any three previous taxation years the earlier of which was, (a) 2017; or (b) the year that is nine years before the taxation year in respect of which the application is made, if that year is later than 2017. O. Reg. 581/17, s. 4. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is located on land that is classified in, (a) the shopping centre property class as described in section 12 of Ontario Regulation 282/98 (General) made under the Assessment Act; or (b) one of the industrial classes. O. Reg. 581/17, s. 4. (5) Despite any requirement in subsection 1 (1) or (2) that a building, structure or portion of a building must not be used in order to be eligible property, the temporary use of a building, structure or portion of a building does not disqualify the building, structure or portion, as the case may be, from being eligible property in a taxation year if, (a) the City of Sault Ste. Marie has passed a by-law respecting the provision of tax rebates to owners of property that has been temporarily used; (b) the by-law is passed on or before January 31 in the year following the first taxation year to which it applies; and (c) the by-law contains the maximum time that a building, structure or portion of a building may be temporarily used in order to be eligible for a rebate. O. Reg. 581/17, s. 4. (6) A by-law referred to in subsection (5) may contain other requirements if they relate only to the type of property that may be temporarily used and the manner in which it may be temporarily used. O. Reg. 581/17, s. 4.
Town of Erin
 30. (1) This section applies with respect to the Town of Erin for the 2017 taxation year and subsequent taxation years. O. Reg. 581/17, s. 4. (2) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a taxation year if, (a) the building, structure or portion is located on property within a community improvement project area as defined in section 28 of the Planning Act; and (b) the Town of Erin has made a grant or loan under subsection 28 (7) of the Planning Act
with respect to the property in respect of the taxation year. O. Reg. 581/17, s. 4.
Specified municipalities in the County of Wellington
 31. (1) This section applies with respect to the following municipalities for the 2017 taxation year and subsequent taxation years: 1. The Town of Minto. 2. The Township of Wellington North. O. Reg. 581/17, s. 4. (2) Even if a property that is classified in one of the commercial classes or in the landfill property class does not satisfy the requirements of clause 1 (2) (b), the property is prescribed to be an eligible property under section 364 of the Act if, (a) the property satisfies the other requirements in section 1 to be an eligible property; (b) the property is located within a community improvement project area as defined in section 28 of the Planning Act; and (c) the applicable municipality has made a grant or loan under subsection 28 (7) of the Planning Act with respect to the property. O. Reg. 581/17, s. 4. (3) No rebate is payable under section 364 of the Act for a taxation year in respect of a building, structure or portion of a building if, (a) there are, in respect of the building, structure or portion, as the case may be, outstanding taxes for municipal or school purposes or outstanding municipal charges; or (b) the municipality paid or credited a rebate in respect of the building, structure or portion, as the case may be, in respect of any two previous taxation years the earlier of which was, (i) 2017, (ii) the year that is four years before the taxation year in respect of which the application is made, if that year is later than 2017, or (iii) the most recent taxation year in which the property changed ownership, if that year is later than the year described in subclause (ii). O. Reg. 581/17, s. 4. (4) No rebate is payable under section 364 of the Act in respect of a building, structure or portion of a building for a period of time unless the building, structure or portion, as the case may be, was advertised for lease or sale throughout the period of time. O. Reg. 581/17, s. 4. (5) Despite any requirement in subsection 1 (1), (2) or (3) that a building, structure or portion of a building must not be used in order to be eligible property, the temporary use of a building, structure or portion of a building does not disqualify the building, structure or portion, as the case may be, from being eligible property in a taxation year if, (a) the applicable municipality has passed a by-law respecting the provision of tax rebates to owners of property that has been temporarily used; (b) the by-law is passed on or before January 31 in the year following the first taxation year to which it applies; and (c) the by-law contains the maximum time that a building, structure or portion of a building may be temporarily used in order to be eligible for a rebate. O. Reg. 581/17, s. 4. (6) A by-law referred to in subsection (5) may contain other requirements if they relate only to the type of property that may be temporarily used and the manner in which it may be temporarily used. O. Reg. 581/17, s. 4.
City of Windsor, specified area
 32. (1) This section applies with respect to the area in the City of Windsor that, as of January 1, 2017, was designated under section 204 of the Act as the Downtown Windsor Improvement Area in By-Law 5651, A By-Law to Designate an Area in the City of Windsor as an Improvement Area, available in the office of the City Clerk. O. Reg. 581/17, s. 4. (2) A building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act unless it is located on land that would be eligible to be included in the residual commercial property class, as described in subsection 13.1 (2) of Ontario Regulation 282/98 (General) made under the Assessment Act, if the council of the City of Windsor passed a by-law opting to have that class apply within the City of Windsor. O. Reg. 581/17, s. 4. (3) No rebate under section 364 of the Act is payable for a taxation year in respect of a building, structure or portion of a building if the City of Windsor paid or credited a rebate in respect of the building, structure or portion, as the case may be, in respect of any two previous taxation years the earlier of which was, (a) 2017; (b) the year that is nine years before the taxation year in respect of which the application is made, if that year is later than 2017; or (c) the most recent taxation year in which the property was classified in the commercial (new construction) property class as described in paragraph 1 of subsection 15 (2) of Ontario Regulation 400/98 (Tax Matters — Tax Rates for School Purposes) made under the Education Act, if that year is later than the year described in clause (b). O. Reg. 581/17, s. 4. (4) Subject to subsection (5), for the purposes of paragraph 2 of subsection 364 (2) of the Act, the prescribed rebate percentage for a property for a taxation year is, (a) 30 per cent; or (b) 15 per cent, if the City of Windsor paid or credited a rebate in respect of the property for any year preceding the taxation year. O. Reg. 581/17, s. 4. (5) Clause (4) (b) does not apply for a taxation year if, (a) the preceding year referred to in that clause was more than nine years before the taxation year; or (b) the property is classified in the commercial (new construction) property class as described in paragraph 1 of subsection 15 (2) of Ontario Regulation 400/98 in a taxation year following the preceding year referred to in clause (4) (b), unless the preceding year was more than nine years before the taxation year. O. Reg. 581/17, s. 4.
Municipality of Chatham-Kent
 33. (1) This section applies with respect to the Municipality of Chatham-Kent. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2018 taxation year, 20 per cent; and (b) for the 2019 taxation year, 10 per cent. O. Reg. 360/18, s. 2. (3) For the 2020 taxation year and subsequent taxation years, the Municipality of Chatham-Kent is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
City of London
 34. (1) This section applies with respect to the City of London. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 360/18, s. 2. (3) For the 2019 taxation year and subsequent taxation years, the City of London is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
County of Huron
 35. (1) This section applies with respect to the lower-tier municipalities in the County of Huron. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2018 taxation year, 20 per cent; and (b) for the 2019 taxation year, 10 per cent. O. Reg. 360/18, s. 2. (3) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the County of Huron are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
Norfolk County
 36. (1) This section applies with respect to Norfolk County. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 16.5 per cent. O. Reg. 360/18, s. 2. (3) For the 2019 taxation year and subsequent taxation years, Norfolk County is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
Township of Nairn and Hyman
 37. (1) This section applies with respect to the Township of Nairn and Hyman. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 360/18, s. 2. (3) For the 2019 taxation year and subsequent taxation years, the Township of Nairn and Hyman is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
Regional Municipality of Durham
 38. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Durham. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 360/18, s. 2. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2018 taxation year is 17.5 per cent. O. Reg. 360/18, s. 2. (4) For the 2019 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Durham are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
City of Greater Sudbury
 39. (1) This section applies with respect to the City of Greater Sudbury for the 2018 taxation year and subsequent taxation years. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class is, (a) for the 2018 taxation year, 20 per cent; and (b) for the 2019 taxation year, 10 per cent. O. Reg. 360/18, s. 2. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes is, (a) for the 2018 taxation year, 23 per cent; and (b) for the 2019 taxation year, 12 per cent. O. Reg. 360/18, s. 2. (4) Despite subsections 1 (1) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act if it is located on land that is classified in the large industrial property class as described in section 14 of Ontario Regulation 282/98 (General) made under the Assessment Act. O. Reg. 360/18, s. 2. (5) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 360/18, s. 2. (6) For the 2020 taxation year and subsequent taxation years, the City of Greater Sudbury is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
City of Thunder Bay
 40. (1) This section applies with respect to the City of Thunder Bay for the 2018 taxation year and subsequent taxation years. O. Reg. 360/18, s. 2. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is 15 per cent. O. Reg. 360/18, s. 2. (3) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, throughout the period of time, the building or structure or portion of a building was, (a) a storage unit or was used for storage purposes; or (b) a fuel storage tank. O. Reg. 360/18, s. 2. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the building, structure or portion, as the case may be, was capable of being leased for immediate occupation and was advertised for lease as such. O. Reg. 360/18, s. 2. (5) For the 2019 taxation year and subsequent taxation years, the City of Thunder Bay is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 360/18, s. 2.
Municipality of Red Lake
 41. (1) This section applies with respect to the Municipality of Red Lake. O. Reg. 491/18, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2018 taxation year, 20 per cent; and (b) for the 2019 taxation year, 10 per cent. O. Reg. 491/18, s. 4. (3) For the 2020 taxation year and subsequent taxation years, the Municipality of Red Lake is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 491/18, s. 4.
Township of Baldwin
 42. (1) This section applies with respect to the Township of Baldwin. O. Reg. 491/18, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2018 taxation year is 15 per cent. O. Reg. 491/18, s. 4. (3) For the 2019 taxation year and subsequent taxation years, the Township of Baldwin is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 491/18, s. 4.
City of Pembroke
 43. (1) This section applies with respect to the City of Pembroke. O. Reg. 491/18, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2018 taxation year, 30 per cent; (b) for the 2019 taxation year, 20 per cent; and (c) for the 2020 taxation year, 10 per cent. O. Reg. 491/18, s. 4. (3) For the 2021 taxation year and subsequent taxation years, the City of Pembroke is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 491/18, s. 4.
City of Belleville
 44. (1) This section applies with respect to the City of Belleville for the 2018 taxation year and subsequent taxation years. O. Reg. 491/18, s. 4. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes is, (a) for the 2018 taxation year, 30 per cent; and (b) for the 2019 taxation year, 15 per cent. O. Reg. 491/18, s. 4. (3) Despite subsection 1 (2), a portion of a building on property that is classified in one of the commercial classes is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the portion of the building was capable of being leased for immediate occupation. O. Reg. 491/18, s. 4. (4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, during that period of time, any order issued in respect of the building, structure or portion of the building under subsection 15.2 (2) of the
Building Code Act, 1992 was outstanding. O. Reg. 491/18, s. 4. (5) For the 2018 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in the landfill property class that has vacant portions. O. Reg. 491/18, s. 4. (6) For the 2020 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in one of the commercial classes or industrial classes that has vacant portions. O. Reg. 491/18, s. 4.
City of Kenora
 45. (1) This section applies with respect to the City of Kenora for the 2018 taxation year and subsequent taxation years. O. Reg. 491/18, s. 4. (2) Despite subsections 1 (2) and (3), a portion of a building is not prescribed to be an eligible property under section 364 of the Act. O. Reg. 491/18, s. 4.
City of Stratford
 46. (1) This section applies with respect to the City of Stratford. O. Reg. 385/19, s. 5. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2019 taxation year is 15 per cent. O. Reg. 385/19, s. 5. (3) For the 2020 taxation year and subsequent taxation years, the City of Stratford is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 385/19, s. 5.
Regional Municipality of Niagara
 47. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Niagara. O. Reg. 385/19, s. 5. (2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is, (a) for the 2019 taxation year, 20 per cent; and (b) for the 2020 taxation year, 10 per cent. O. Reg. 385/19, s. 5. (3) For the 2021 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Niagara are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 385/19, s. 5.
United Counties of Leeds and Grenville
 48. (1) This section applies with respect to the lower-tier municipalities in the United Counties of Leeds and Grenville. O. Reg. 385/19, s. 5. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent. O. Reg. 385/19, s. 5. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2019 taxation year is 17.5 per cent. O. Reg. 385/19, s. 5. (4) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the United Counties of Leeds and Grenville are not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 385/19, s. 5.
City of Kingston
 49. (1) This section applies with respect to the City of Kingston. O. Reg. 385/19, s. 5. (2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent. O. Reg. 385/19, s. 5. (3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2019 taxation year is 17.5 per cent. O. Reg. 385/19, s. 5. (4) For the 2020 taxation year and subsequent taxation years, the City of Kingston is not required to have a program to provide tax rebates to owners of property that has vacant portions. O. Reg. 385/19, s. 5.  Français