jswizzle3737/ontario_laws_and_regs huggingface dataset:
Application
1. This Regulation applies with respect to taxes for school purposes in territory without municipal organization that is not deemed to be attached to a municipality for the purposes of taxation. O. Reg. 509/98, s. 1. Definitions
Definitions
2. In this Regulation, “levying board” means a board that levies and collects tax rates under paragraph 2 or 3 of subsection 257.7 (1) of the Act or under clause 257.14 (1) (a) or (b) of the Act. O. Reg. 509/98, s. 2. Phase-in of 1998 Assessment-Related Changes
Phase-in of 1998 Assessment-Related Changes
3. (1) The amount of the 1998 assessment-related tax increase or decrease for a property equals the school amount determined under subsection 372.1 (6) of the Municipal Act subject to the following: 1. In determining the 1997 school taxes (class) in the formula in subsection 372.1 (6) of the Municipal Act, the reference to the municipality shall be deemed to be a reference to the territory described in section 1 that is within the jurisdiction of the levying board and that is within the same territory referred to in a row to Table 2 of Ontario Regulation 438/98. 2. If a new improvement to a property is reflected in the assessment used to determine the 1998 taxes but was not reflected in the assessment used to determine the 1997 taxes, the 1998 assessment (property) shall be adjusted, in the formula in subsection 372.1 (6) of the Municipal Act, to what it would be if the improvement was not reflected in the assessment for 1998. 3. If an improvement to a property was reflected in the assessment used to determine the 1997 taxes and, because of a change related to the improvement, the improvement is not reflected in the assessment used to determine the 1998 taxes, the 1998 assessment (property) shall be adjusted, in the formula in subsection 372.1 (6) of the Municipal Act, to what it would be if the improvement was reflected in the assessment for 1998. (2) If the 1998 assessment-related tax increase or decrease is positive, it is a 1998 assessment-related tax increase and if it is negative, it is a 1998 assessment-related tax decrease. O. Reg. 509/98, s. 3.
Phase-in of 1998 Assessment-Related Changes
4. (1) A 1998 assessment-related tax increase or decrease shall be phased-in if the property is, (a) in the residential/farm property class prescribed under the Assessment Act; or (b) in the multi-residential property class prescribed under the Assessment Act in the Chapleau Locality Education. O. Reg. 78/99, s. 1. (2) The first year in which a 1998 assessment-related tax increase or decrease shall be phased-in is the 1998 taxation year and the last year is the 2002 taxation year unless the increase or decrease is fully phased-in before that year. O. Reg. 509/98, s. 4 (2).
Phase-in of 1998 Assessment-Related Changes
5. The following apply with respect to the phase-in of a 1998 assessment-related tax increase: 1. The following adjustments shall be made to the taxes for school purposes on the property, i. the increase shall be subtracted from the taxes, ii. the amount phased-in in each of the previous years shall be added to the taxes, and iii. the amount to be phased-in in the current taxation year shall be added to the taxes. 2. The amount of the increase phased-in in a year shall be 20 per cent of the increase. However, the amount shall be at least $30. 3. Despite paragraph 2, the amount of the increase phased-in in a year shall not exceed the amount necessary to fully phase-in the increase. O. Reg. 509/98, s. 5; O. Reg. 78/99, s. 2.
Phase-in of 1998 Assessment-Related Changes
6. The following apply with respect to the phase-in of a 1998 assessment-related tax decrease: 1. The following adjustments shall be made to the taxes for school purposes on the property, i. the decrease shall be added to the taxes, ii. the amount phased-in in each of the previous years shall be subtracted from the taxes, and iii. the amount to be phased-in in the current taxation year shall be subtracted from the taxes. 2. The amount of the decrease phased-in in a year shall be the threshold determined in accordance with paragraph 4. However, the amount shall be at least 20 per cent of the decrease. 3. Despite paragraph 2, the amount of the decrease phased-in in a year shall not exceed the amount necessary to fully phase-in the decrease. 4. The threshold referred to in paragraph 2 is the amount determined so that the total of the decreases phased-in in the year for all properties in the same class of real property prescribed under the Assessment Act in the territory described in paragraph 1 of subsection 3 (1) equals the total of the increases phased-in in the year for all such properties. O. Reg. 509/98, s. 6. Tax Deferrals for Low-Income Seniors and Persons with Disabilities
Rebates to Charities
8. (1) An eligible charity is entitled to a rebate of taxes for 1998, 1999 and 2000 taxation years on property the charity occupies if, (a) the property is in the commercial property class or the industrial property class, prescribed under the Assessment Act; and (b) a written application for the rebate, together with sufficient documentation to establish eligibility for the rebate, is given to the secretary of the levying board, (i) for the 1998 taxation year, on or before March 31, 1999, or (ii) for the 1999 or 2000 taxation year, on or before June 1 of the year. O. Reg. 78/99, s. 4 (1). (2) For the purposes of this section, a charity is eligible if it is a registered charity as defined in subsection 248 (1) of the Income Tax Act (Canada) that has a registration number issued by the Department of National Revenue. O. Reg. 509/98, s. 8 (2). (3) The amount of the rebate shall be determined in accordance with section 2 of Ontario Regulation 47/99. (4) The levying board must pay the rebate in accordance with the following: 1. The estimated rebate for the 1998 taxation year must be paid on or before April 30, 1999. 2. The estimated rebate for the 1999 and 2000 taxation years must be paid on or before June 30 of the year. 3. Final adjustments must be made, after the taxes paid by the charity can be determined, in respect of the difference between the estimated rebate paid by the levying board and the rebate to which the charity is entitled. O. Reg. 78/99, s. 4 (2). (5) A charity is entitled to a rebate even if the charity does not begin to occupy property until after the amounts under paragraphs 1 and 2 of subsection (4) would otherwise be payable. (6) A charity is not entitled to a rebate from a levying board unless the charity repays any other levying board or municipality amounts by which the rebates the charity received for the year from that other levying board or municipality exceed the rebates from that other levying board or municipality to which the charity is entitled for the year. O. Reg. 509/98, s. 8 (5, 6). Gross Leases — Taxes for School Purposes
Gross Leases — Taxes for School Purposes
9. (1) Section 444.1 of the Municipal Act applies, with necessary modifications, as though it formed part of this Regulation, with respect to property in territory described in section 1 with the following modifications: 1. A reference to a municipality in subsection 444.1 (10) of the Municipal Act shall be deemed to be a reference to the territory described in section 1 that is within the jurisdiction of the levying board. 2. A reference to a local municipality in subsection 444.1 (13) of the Municipal Act shall be deemed to be a reference to the levying board. 3. A reference to property taxes shall be deemed to be a reference to taxes for school purposes. O. Reg. 509/98, s. 9 (1). (2) Revoked: O. Reg. 78/99, s. 5. Capping of Taxes for Certain Property Taxes for 1998, 1999 and 2000 — 10/5/5 per cent cap