jswizzle3737/ontario_laws_and_regs huggingface dataset:
Application
1. The powers under this Regulation may only be exercised before January 1, 2005. O. Reg. 399/03, s. 1.
Unpaid taxes
2. Despite clause 356 (1) (b) and subsection 356 (3) of the Act, unpaid taxes for all years may be apportioned under clause 356 (1) (b). O. Reg. 399/03, s. 2.
Application under s. 334 of the Act
3. (1) Despite section 334 of the Act, an application under that section may be filed with the treasurer on or before December 31 of the fifth year following the year in respect of which the application is made as a result of a gross or manifest error in the calculation of taxes under Part IX of the Act or under Part XXII.1, XXII.2 or XXII.3 of the old Act and for this purpose section 357 of the Act as it applies to the application by virtue of subsection 334 (2) of the Act shall be read with the following changes: 1. In subsection (3), replace “February 28 of the year following the year” with “November 1 of the fifth year following the year”. 2. In subsection (4), replace “April 30 of the year following the year” with “December 31 of the fifth year following the year”. 3. In subsection (5), replace the portion of the subsection before the clauses with “Within one year of an application being made, the council shall”. 4. In subsection (8), replace “by September 30 of the year following the year in respect of which the application is made” with “within one year of the application being made” and replace “by October 21 of the year” with “within three weeks of the end of the one year decision period”. O. Reg. 399/03, s. 3 (1). (2) Despite subsections 357 (7) and (8) of the Act, an applicant cannot appeal under those subsections with respect to taxes for a year if the application under subsection 334 (1) of the Act was made after February 28 of the year following the year in respect of which the taxes were levied. O. Reg. 399/03, s. 3 (2).
Interpretation
4. For the purpose of section 359 of the Act, “gross or manifest error” includes an error in the calculation of taxes under Part IX of the Act or under Part XXII.1, XXII.2 or XXII.3 of the old Act. O. Reg. 399/03, s. 4.
Error in calculation of taxes 
5. (1) Despite paragraph 1 of subsection 329 (2) of the Act, upon application made by the treasurer of a local municipality, the local municipality, if it is satisfied that there was an error in the calculation of taxes on land under Part IX of the Act or under Part XXII.1, XXII.2 or XXII.3 of the old Act may authorize the use of an amount of taxes referred to in paragraph 1 of subsection 329 (2) of the Act for the year in which the application is made which reflects what the taxes would have been on the land for the previous year if the error had not been made. O. Reg. 399/03, s. 5 (1). (2) Before making a decision under subsection (1), council shall, (a) hold a meeting at which the treasurer and the person in respect of whom the application is made may make representations to council; and (b) notify the treasurer and the person in respect of whom the application is made of the meeting by mail sent at least 14 days before the meeting. O. Reg. 399/03, s. 5 (2). (3) Within 14 days after making its decision, council shall notify the treasurer and the person in respect of whom the application is made of the decision. O. Reg. 399/03, s. 5 (3). (4) Nothing in this section authorizes a municipality to change the taxes levied on land for a previous year. O. Reg. 399/03, s. 5 (4).
Changes to provision
6. Despite section 474 of the Act, a municipality may make a determination under section 447.26.1 of the old Act, as continued under section 474 of the Act, in 2003 or 2004, and for this purpose section 447.26.1 of the old Act shall be read with the following changes: 1. In subsection (1), strike out “in 2000 or 2001” and replace it with “on or before December 31, 2004”. 2. In clause (1) (a), strike out “shall” and replace it with “may” and strike out “or 2000” and replace it with “2000, 2001, 2002 or 2003”. 3. In clause (1) (b), strike out “2000” in both places and substitute in each case “the year in which or the year before the year in which the determination is made”. 4. In subsection (2), strike out “2001” and replace it with “2004”. 5. Strike out subsections (3), (4) and (5). 6. In subsection (6), strike out “or if no determination is made by the municipality after an application under subsection (3) is made”. 7. In subsection (7), add “and as those provisions read on December 31, 2002” after “as the case may be”. 8. In subsection (8), strike out “June 30, 2002 or” and strike out “or (5), whichever is the later”. O. Reg. 399/03, s. 6.
Accrual of interest, special case
7. Despite clause 345 (6) (b) of the Act, in the case of overpayments arising as a result of a change under section 32, 33, 34 or 39.1 of the Assessment Act, interest begins to accrue 120 days after the municipality is notified of the change by the assessment corporation. O. Reg. 399/03, s. 7.
Adjustments
8. (1) Despite the repeal of sections 447.65 and 447.68 of the old Act, those sections, as they read on December 31, 2002, continue to apply to allow municipalities to make the adjustments described in subsections 447.65 (5) and 447.68 (5) of the old Act in respect of 2001 and 2002 taxes, respectively, as a result of an application under section 447.26 of the old Act or a determination under section 447.26.1 of the old Act. O. Reg. 399/03, s. 8 (1). (2) Despite subsection 329 (4) of the Act, a municipality may make the adjustments described in that subsection with respect to taxes for 2003 and 2004 as a result of an application under section 447.26 of the old Act or a determination under section 447.26.1 of the old Act. O. Reg. 399/03, s. 8 (2).
Adjustments
9. Omitted (provides for the revocation of this Regulation). O. Reg. 399/03, s. 9.