jswizzle3737/ontario_laws_and_regs huggingface dataset:
Application of Regulation
1. This Regulation applies with respect to a charity’s rebate required under paragraph 1 of subsection 442.1 (3) of the Act if Division B of Part XXII.2 of the Act applies to the property with respect to which the rebate relates. O. Reg. 47/99, s. 1. Amount of Rebate
Amount of Rebate
2. (1) Subject to subsections (2) and (3), the amount of the rebate shall be determined in accordance with the following:  where, “Increase from 1997-level taxes” means the taxes for the property for the taxation year, as determined under subsection 447.47 (1) of the Act, minus the 1997-level taxes for the property, as determined under section 447.49 of the Act; “Charity’s proportion of property” means the rentable area of the part of the property occupied by the charity divided by the total rentable area of the property. (2) If the variable called “Increase from 1997-level taxes” in the formula in subsection (1) is zero or negative, the amount of the rebate shall be zero. (3) If the rebate would exceed the taxes the charity pays on the property, the amount of the rebate shall be the amount of those taxes. (4) In this section, “rentable area” means the rentable area of the part of the property with respect to which Division B of Part XXII.2 of the Act applies. O. Reg. 47/99, s. 2. When Rebate Due
When Rebate Due
3. (1) A rebate relating to a taxation year shall be paid, (a) subject to subsection (2), for the 1998 taxation year, on or before June 30, 1999; (b) subject to subsection (3), for the 1999 taxation year, on or before June 30, 1999; (c) for the 2000 taxation year, on or before June 30, 2000. O. Reg. 47/99, s. 3; O. Reg. 344/99, s. 1; O. Reg. 398/99, s. 1 (1). (2) If the municipality has not, by June 1, 1999, issued a notice of demand for payment of municipal taxes to which paragraph 5 of subsection 368.0.2 (3) of the Act applies, the rebate for the 1998 taxation year shall be paid on or before a day that is 60 days after the notice of demand for payment has been issued by the municipality. (3) If the municipality has not, by June 1, 1999, issued a notice of demand for the payment of 1999 municipal taxes, other than a notice or demand made pursuant to subsection 447.30 (1) of the Act, the rebate for the 1999 taxation year shall be paid on or before a day that is 60 days after the notice of demand for payment is issued by the municipality. O. Reg. 398/99, s. 1 (2). Repayment of Previous 1998 Rebates
Repayment of Previous 1998 Rebates
4. The following apply with respect to a rebate paid in whole or in part before this Regulation comes into force: 1. The charity shall owe a debt to the municipality equal to the amount of the rebate that was paid to the charity. 2. The debt is due on the date the rebate for the 1998 taxation year is payable by the municipality. 3. The municipality may set off the debt against a rebate the municipality is required to give the charity under paragraph 1 of subsection 442.1 (3) of the Act. O. Reg. 47/99, s. 4; O. Reg. 398/99, s. 2.