Returns
4. (1) For 2011 and subsequent taxation years, the following entities shall file a return with the Minister of Revenue on or before October 16 of the year: 1. Ontario Power Generation Inc. and each of its subsidiaries. 2. Hydro One Inc. and each of its subsidiaries. 3. Every municipal electricity utility. O. Reg. 423/11, s. 4 (1). (2) The return must include the following information and documents with respect to the properties owned by the entity on which it is liable to make payments under subsection 92 (1) of the Act: 1. A copy of the municipal tax bill for each of the properties for the year and a copy of any notices for the payment of taxes given with respect to assessments under section 33 or 34 of the Assessment Act in the 12 months before the return is filed. 2. If a property is in unorganized territory within the jurisdiction of a school board, i. for taxation years before 2009, a copy of the final notice issued by the school board under subsection 257.7 (1) of the Education Act for the property for the year and any notices for the payment of school taxes given with respect to assessments under section 33 or 34 of the Assessment Act in the 12 months before the filing of the return, and ii. for 2009 and subsequent taxation years, a copy of the tax bill issued by the Minister under section 6 of the Provincial Land Tax Act, 2006 for the property for the year and any notices for the payment of school taxes given with respect to assessments under section 33 or 34 of the Assessment Act in the 12 months before the filing of the return. 3. An itemized account of the amounts payable under subsection 92 (1) of the Act for each of the properties, including, i. the roll number and subordinate roll number for the property, ii. the inside ground floor area of each building or structure on the property, in square metres, iii. the amount payable under clause 92 (1) (a) of the Act for the property, iv. the amount payable under clause 92 (1) (b) of the Act for the property, and v. the total amount payable under subsection 92 (1) of the Act for the property. 4. The aggregate amount payable under subsection 92 (1) of the Act for all of the properties. O. Reg. 423/11, s. 4 (2). (3) Ontario Power Generation Inc. is permitted to file a consolidated return for itself and on behalf of its subsidiaries and, if it does so, the properties owned by the subsidiaries are deemed, for the purposes of this section, to be owned by Ontario Power Generation Inc. and to be properties on which it is liable to make payments under subsection 92 (1) of the Act. O. Reg. 423/11, s. 4 (3). (4) Hydro One Inc. is permitted to file a consolidated return for itself and on behalf of its subsidiaries and, if it does so, the properties owned by the subsidiaries are deemed, for the purposes of this section, to be owned by Hydro One Inc. and to be properties on which it is liable to make payments under subsection 92 (1) of the Act. O. Reg. 423/11, s. 4 (4). (5) In this section, “municipal tax bill” means, in relation to a property, the tax bill issued for a particular year under section 343 of the Municipal Act, 2001 by a local municipality or under section 307 or 308 of the City of Toronto Act, 2006 by the City of Toronto. O. Reg. 423/11, s. 4 (5).