jswizzle3737/ontario_laws_and_regs huggingface dataset:
School Taxes
1.(1)This section provides for the adjustments in respect of reductions in taxes for school purposes for a property for 1998 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act. O. Reg. 7/99, s. 1 (1). (2)The uncapped 1998 taxes for a property in one of the commercial classes in a municipality shall be increased by an amount determined in accordance with the following:  where, “Education tax cut (class)” means the amount set out in Table 1 for the commercial classes in the municipality; “Uncapped 1998 taxes (class)” means the total of the uncapped 1998 taxes, within the meaning of subsection 447.51 (5) of the Act, without any adjustment in respect of reductions in taxes for school purposes or changes in taxes for municipal purposes for all the property in the commercial classes in the municipality; “Uncapped 1998 taxes (property)” means the uncapped 1998 taxes, within the meaning of subsection 447.51 (5) of the Act, without any adjustment in respect of reductions in taxes for school purposes or changes in taxes for municipal purposes for the property. O. Reg. 7/99, s. 1 (2). (3)Subsection (2) also applies, with necessary modifications, with respect to a property in one of the industrial classes. O. Reg. 7/99, s. 1 (3). (4)No adjustments shall be made in respect of reductions in taxes for school purposes for a property in the multi-residential property class. O. Reg. 7/99, s. 1 (4). (5)In this section, “municipality” does not include a lower-tier municipality. O. Reg. 7/99, s. 1 (5). Municipal Taxes
Municipal Taxes
2.(1)This section provides for the adjustments in respect of changes in taxes for municipal purposes for a property for 1998 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act. O. Reg. 7/99, s. 2 (1). (2)The uncapped 1998 taxes for a property, as adjusted in respect of reductions in taxes for school purposes, shall be further adjusted by multiplying the taxes by a fraction determined in accordance with the following:  where, “Municipal tax change adjustment fraction” means the fraction in the formula in subsection 11 (2) including the Multi-residential adjustment. O. Reg. 7/99, s. 2 (2); O. Reg. 80/99, s. 1. Restructured Municipalities
Restructured Municipalities
3.(1)This Part applies with respect to the municipalities set out in Table 2 with the modifications in this section. O. Reg. 80/99, s. 2. (2)The Municipal tax change adjustment fraction in the formula in subsection 2 (2) shall be the fraction set out in Table 2 for the property class and municipality the property is in. O. Reg. 80/99, s. 2. PART I.1   ADJUSTMENTS TO “UNCAPPED 1998 TAXES” FOR 1999 IN SUBSECTION 447.51 (5) OF THE ACT School Taxes
School Taxes
3.1(1)This section provides for the adjustments in respect of reductions in taxes for school purposes for a property for 1999 for the purposes of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act in municipalities other than lower-tier municipalities. O. Reg. 382/99, s. 1. (2)The uncapped 1998 taxes for a property in one of the commercial classes in a municipality shall be increased by an amount determined in accordance with the following:  where, “Education tax cut (class)” means the amount determined under subsection 6.1 (2) for the commercial classes in the municipality; “Uncapped 1999 taxes (class)” means the total of the taxes for municipal and school purposes that would have been imposed in 1999, but for the application of Part XXII.2 of the Act for all property in the commercial classes in the municipality without any adjustment in respect of reductions in taxes for school purposes provided under Part II or Part II.1 or changes in taxes for municipal purposes provided under Part IV or IV.1; “Uncapped 1999 taxes (property)”, with respect to a property, means the taxes for municipal and school purposes that would have been imposed in 1999, but for the application of Part XXII.2 of the Act, for the property without any adjustment in respect of reductions in taxes for school purposes provided under Part II or II.1 or changes in taxes for municipal purposes provided under Part IV or IV.1. O. Reg. 382/99, s. 1. (3) Subsection (2) also applies, with necessary modifications, with respect to a property in one of the industrial classes. O. Reg. 382/99, s. 1. (4) The uncapped 1998 taxes for a property in the multi-residential property class in the municipality shall be increased by the amount of the reduction under subsection 6.1 (5). O. Reg. 382/99, s. 1. Municipal Taxes
Municipal Taxes
3.2(1)This section provides for the adjustments in respect of changes in taxes for municipal purposes for a property in 1999 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act in municipalities other than lower-tier municipalities. O. Reg. 382/99, s. 1. (2)The uncapped 1998 taxes for a property, as adjusted in respect of reductions in taxes for school purposes, shall be further adjusted by multiplying the taxes by a fraction determined in accordance with the following:  where, “Municipal adjustment fraction” means the fraction determined under subsection 16.2 (3). O. Reg. 382/99, s. 1. PART I.2   ADJUSTMENTS TO “UNCAPPED 1998 TAXES” FOR 2000 IN SUBSECTION 447.51 (5) OF THE ACT School Taxes
School Taxes
3.3(1)This section provides for the adjustments in respect of reductions in taxes for school purposes for a property for 2000 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act in municipalities other than lower-tier municipalities. O. Reg. 363/00, s. 1. (2)The uncapped 1998 taxes for a property in one of the commercial classes in a municipality shall be increased by an amount determined in accordance with the following:  where, “Education tax cut (class)” means the amount determined under subsection 6.4 (1) for the commercial classes in the municipality; “Uncapped 2000 taxes (class)” means the total of the taxes for municipal and school purposes that would have been imposed in 2000, but for the application of Part XXII.2 of the Act for all property in the commercial classes in the municipality without any adjustment in respect of reductions in taxes for school purposes provided under Part II, II.1 or II.2 or changes in taxes for municipal purposes provided under Part IV, IV.1 or IV.2; “Uncapped 2000 taxes (property)” means, with respect to a property, the taxes for municipal and school purposes that would have been imposed in 2000, but for the application of Part XXII.2 of the Act, for the property without any adjustment in respect of reductions in taxes for school purposes provided under Part II, II.1 or II.2 or changes in taxes for municipal purposes provided under Part IV, IV.1 or IV.2. O. Reg. 363/00, s. 1. (3)Subsection (2) also applies, with necessary modifications, with respect to a property in one of the industrial classes. O. Reg. 363/00, s. 1. (4)The uncapped 1998 taxes for property in the multi-residential property class in the municipality shall be increased by the amount obtained by multiplying 0.00046 by the assessment for the property as set out on the 1999 assessment roll or rolls for taxation in 2000, revised as of the date specified by the upper-tier or single tier municipality under subsection 31 (6) for 2000. O. Reg. 363/00, s. 1. Municipal Taxes
Municipal Taxes
3.4(1)This section provides for the adjustments in respect of changes in taxes for municipal purposes for a property in 2000 for the purposes of the definition of “uncapped 1998 taxes” in subsection 447.51 (5) of the Act. O. Reg. 363/00, s. 1. (2)The uncapped 1998 taxes for a property, as adjusted in respect of reductions in taxes for school purposes, shall be further adjusted by multiplying the taxes by a fraction determined in accordance with the following:  where, “Municipal adjustment fraction” means the fraction determined under subsection 16.4 (3). O. Reg. 363/00, s. 1. PART II   SCHOOL TAX REDUCTION FOR 1998 UNDER DIVISION B OF PART XXII.2 OF THE ACT Adjustments under Paragraph 4 of Subsection 447.47 (1)
Adjustments under Paragraph 4 of Subsection 447.47 (1)
4.This Part provides for the adjustments to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 1998. O. Reg. 7/99, s. 4. Determination of Amount of Adjustment
Determination of Amount of Adjustment
5.(1)The 1997-level taxes for a property in one of the commercial classes in a municipality shall be reduced by an amount determined in accordance with the following:  where, “Education tax cut (class)” means the amount set out in Table 1 for the commercial classes in the municipality; “1997-level taxes with phase-in (class)” means the total of the 1997-level taxes for municipal and school purposes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of subsection 447.47 (1) of the Act for all the property in the commercial classes in the municipality; “1997-level taxes with phase-in (property)” means the 1997-level taxes for municipal and school purposes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of subsection 447.47 (1) of the Act for the property. O. Reg. 7/99, s. 5 (1). (2)Subsection (1) also applies, with necessary modifications, with respect to a property in one of the industrial classes. O. Reg. 7/99, s. 5 (2). (3)No reduction shall be made in respect of reductions in taxes for school purposes for a property in the multi-residential property class. O. Reg. 7/99, s. 5 (3). (4)In this section, “municipality” does not include a lower-tier municipality. O. Reg. 7/99, s. 5 (4). PART II.1   SCHOOL TAX REDUCTION FOR 1999 UNDER DIVISION B OF PART XXII.2 OF THE ACT
Determination of Amount of Adjustment
6.This Part provides for the adjustments to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 1999 in municipalities other than lower-tier municipalities. O. Reg. 382/99, s. 1.
Determination of Amount of Adjustment
6.2In this Part and in Part III.1, “1999 assessment roll or rolls” means the assessment roll or rolls returned in December, 1998 under section 36 of the Assessment Act. O. Reg. 396/99, s. 2. PART II.2   SCHOOL TAX REDUCTION FOR 2000 UNDER DIVISION B OF PART XXII.2 OF THE ACT
Determination of Amount of Adjustment
6.3This Part provides for the adjustments to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 2000 in municipalities other than lower-tier municipalities. O. Reg. 363/00, s. 1.
Adjustments under Paragraph 4 of Subsection 447.59 (1)
7.This Part provides for the adjustments to be made under paragraph 4 of subsection 447.59 (1) of the Act in respect of changes in taxes for municipal purposes for 1998. O. Reg. 7/99, s. 7. Determination of Amount of Adjustment
Determination of Amount of Adjustment
8.(1)The 1997-level taxes for a property in one of the commercial classes in a municipality shall be reduced by an amount determined in accordance with the following:  where, “Education tax cut (class)” means the amount set out in Table 1 for the commercial classes in the municipality; “1997-level taxes with phase-in (class)” means the total of the 1997-level taxes for municipal and school purposes for all the property in the commercial classes in the municipality; “1997-level taxes with phase-in (property)” means the 1997-level taxes for municipal and school purposes for the property. O. Reg. 7/99, s. 8 (1). (2)For the purposes of subsection (1), “1997-level taxes for municipal and school purposes” means the 1997-level taxes for municipal and school purposes as they would be determined under paragraph 2 of subsection 447.47 (1) of the Act and adjusted under paragraph 3 of subsection 447.47 (1) of the Act if Division B of Part XXII.2 of the Act applied except that no adjustment shall be made in respect of a 1998 tax decrease phase-in. O. Reg. 7/99, s. 8 (2). (3)Subsection (1) also applies, with necessary modifications, with respect to a property in one of the industrial classes. O. Reg. 7/99, s. 8 (3). (4)No reduction shall be made in respect of reductions in taxes for school purposes for a property in the multi-residential property class. O. Reg. 7/99, s. 8 (4). (5)In this section, “municipality” does not include a lower-tier municipality. O. Reg. 7/99, s. 8 (5). PART III.1   SCHOOL TAX REDUCTION FOR 1999 UNDER DIVISION C OF PART XXII.2 OF THE ACT
Determination of Amount of Adjustment
9.This Part provides for the adjustment to be made under paragraph 4 of subsection 447.59 (1) of the Act in respect of changes in taxes for school purposes for 1999 in municipalities other than lower-tier municipalities. O. Reg. 382/99, s. 1.
Determination of Amount of Adjustment
9.2This Part provides for the adjustments to be made under paragraph 4 of subsection 447.59 (1) of the Act in respect of reductions in taxes for school purposes for 2000 in municipalities other than lower-tier municipalities. O. Reg. 363/00, s. 1.
Adjustments under Paragraph 5 of Subsection 447.47 (1)
10.This Part provides for the adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act in respect of changes in taxes for municipal purposes for 1998. O. Reg. 7/99, s. 10. Determination of Amount of Adjustment
Determination of Amount of Adjustment
11.(1)The 1997-level taxes for a property shall be adjusted by an amount determined in accordance with subsection (2). The 1997-level taxes shall be increased if the amount is positive or decreased if the amount is negative. O. Reg. 7/99, s. 11 (1). (2)The amount referred to in subsection (1) shall be determined in accordance with the following:  where, “Actual 1998 municipal rate” means the number determined under section 12; “1998 rate to raise the 1997 levies” means the number determined under section 13; “Actual 1998 education rate” means the number determined under section 14; “Multi-residential adjustment”, for a municipality, means the adjustment set out in Table 7 for that municipality; “1997-level taxes with phase-in” means the 1997-level taxes for municipal and school purposes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of subsection 447.47 (1) of the Act. O. Reg. 80/99, s. 5; O. Reg. 348/99, s. 1. Actual 1998 Municipal Rate
Actual 1998 Municipal Rate
12.For the purposes of subsection 11 (2), the Actual 1998 municipal rate means a sum determined, in accordance with the following, for the property class and local municipality the property is in: 1. Identify each 1998 tax rate for municipal purposes on property in the property class in the local municipality. 2. A tax rate for the purposes of a special local municipality levy or a special upper-tier levy shall be identified under paragraph 1 only if it applies to at least 50 per cent of the total assessment of property in the property class in the local municipality taxable for municipal purposes. 3. The Actual 1998 municipal rate is the sum of the tax rates identified under paragraph 1. O. Reg. 7/99, s. 12. 1998 Rate to Raise the 1997 Levies
Actual 1998 Education Rate
14.For the purposes of subsection 11 (2), the Actual 1998 education rate means the 1998 tax rate for school purposes on property in the property class in the local municipality determined under section 257.12 or 257.12.1 of the Education Act. O. Reg. 7/99, s. 14.
Actual 1998 Education Rate
14.1REVOKED: O. Reg. 348/99, s. 3.
Actual 1998 Education Rate
14.2REVOKED: O. Reg. 348/99, s. 3. Special Rule, Graduated Tax Rates
Special Rule, Graduated Tax Rates
15.(1)For the purposes of this Part, the tax rate for property with respect to which a by-law under section 368.2 of the Act applies is the tax rate that would have applied if section 368.2 of the Act did not apply. O. Reg. 7/99, s. 15 (1). (2)Subsection (1) also applies, with necessary modifications, with respect to tax rates determined under section 257.12.1 of the Education Act if subsection 257.12.1 (9) of the Education Act applies with respect to the property. O. Reg. 7/99, s. 15 (2). Restructured Municipalities
Restructured Municipalities
16.(1)This Part applies with respect to the municipalities set out in Table 2 with the modifications in this section. O. Reg. 80/99, s. 7. (2)The amount referred to in subsection 11 (1) shall be determined in accordance with the following and not in accordance with subsection 11 (2):  where, “Municipal tax adjustment” means the fraction set out in Table 2 for the property class and municipality the property is in; “1997-level taxes with phase-in” means the 1997-level taxes for municipal and school purposes determined under paragraph 2 of subsection 447.47 (1) of the Act as adjusted under paragraph 3 of subsection 447.47 (1) of the Act. O. Reg. 80/99, s. 7. PART IV.1   MUNICIPAL TAX ADJUSTMENT FOR 1999 UNDER DIVISION B OF PART XXII.2 OF THE ACT
Restructured Municipalities
16.1(1)This Part provides for adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act in respect of changes in taxes for municipal purposes for 1999. O. Reg. 382/99, s. 1. (2)For the purposes of this Part, the tax rate for property with respect to which a by-law under section 368.2 of the Act applies is the tax rate that would have applied if section 368.2 of the Act did not apply. O. Reg. 382/99, s. 1.
Restructured Municipalities
16.2(1)The 1997-level taxes for a property shall be increased by the adjustment determined under subsection (2) if that adjustment is positive and shall be decreased by the adjustment determined under subsection (2) if that adjustment is negative. O. Reg. 382/99, s. 1. (2)Determine the adjustment referred to in subsection (1) by multiplying the 1999 adjustment fraction determined under subsection (3) by the 1997-level taxes for municipal and school purposes for the property determined under paragraph 2 of subsection 447.47 (1) of the Act, as adjusted under paragraph 3 of that subsection, excluding 1997-level taxes for municipal and school purposes on land that, in 1997 or 1998, was in territory without municipal organization. O. Reg. 382/99, s. 1. (3)Subject to subsection (6), determine the 1999 municipal adjustment fraction using the formula A + (A × B) + B where, (a) A is the fraction determined under subsection (4); and (b) B is the fraction determined under subsection (5). O. Reg. 382/99, s. 1. (4)Determine A by using the formula,  where, “Actual 1998 municipal rate”, “1998 rate to raise 1997 levies”, “Actual 1998 education rate” and “Multi-residential adjustment” all have the same meaning as in subsection 11 (2). O. Reg. 382/99, s. 1. (5)Determine B using the formula,  where, (a) the actual 1999 municipal rate for a property class and a local municipality is the sum of each 1999 tax rate for municipal purposes on property in the property class in the local municipality other than those tax rates for the purpose of a special local municipality levy or a special upper-tier levy that applies to less than 50 per cent of the total assessment of property in the property class in the local municipality taxable for municipal purposes; (b) the actual 1998 municipal rate is the actual 1998 municipal rate determined under section 12; and (c) the actual 1999 education rate is, (i) for the multi-residential property class, 0.0046, and (ii) otherwise, the tax rate for school purposes set out in subsection 4 (2) of Ontario Regulation 400/98, without any further reduction that may be required under section 4 of that Regulation. O. Reg. 382/99, s. 1; O. Reg. 396/99, s. 3. (6)The 1999 municipal adjustment fraction with respect to property in each of the restructured municipalities set out in Table 2.1 shall be the fraction set out opposite to the municipality in that Table for the property class the property is in, rather than the amount determined under subsection (3). O. Reg. 602/99, s. 1. PART IV.2   MUNICIPAL TAX ADJUSTMENT FOR 2000 UNDER DIVISION B OF PART XXII.2 OF THE ACT
Restructured Municipalities
16.3(1)This Part provides for adjustments to be made under paragraph 5 of subsection 447.47 (1) of the Act in respect of changes in taxes for municipal purposes for 2000. O. Reg. 363/00, s. 1. (2)For the purposes of this Part, the tax rate for property with respect to which a by-law under section 368.2 of the Act applies is the tax rate that would have applied if section 368.2 of the Act did not apply. O. Reg. 363/00, s. 1.
Restructured Municipalities
16.4(1)The 1997-level taxes for a property shall be increased by the adjustment determined under subsection (2) if that adjustment is positive and shall be decreased by the adjustment determined under subsection (2) if that adjustment is negative. O. Reg. 363/00, s. 1. (2)Determine the adjustment referred to in subsection (1) by multiplying the 2000 adjustment fraction determined under subsection (3) by the 1997-level taxes for municipal and school purposes for the property determined under paragraph 2 of subsection 447.47 (1) of the Act, as adjusted under paragraph 3 of that subsection, excluding 1997-level taxes for municipal and school purposes on land that, in 1997, 1998 or 1999, was in territory without municipal organization. O. Reg. 363/00, s. 1. (3)Subject to subsection (5), determine the 2000 municipal adjustment fraction using the formula D + (D × C) + C where, (a) D is the fraction determined under subsection (4); and (b) C is the 1999 municipal adjustment fraction determined under subsection 16.2 (3). O. Reg. 363/00, s. 1. (4)Determine D by using the formula,  where, (a) the 2000 total rate for a property class and a local municipality is the sum of the 1999 tax rate for school purposes and of each 2000 tax rate for municipal purposes on property in the property class in the local municipality other than those tax rates for the purpose of a special local municipality levy or a special upper-tier levy that applies to less than 50 per cent of the total assessment of property in the property class in the local municipality taxable for municipal purposes; (b) the 1999 total rate for a property class and a local municipality is the sum of the 1999 tax rate for school purposes and rates specified under clause 16.2 (5) (a); (c) the 1999 tax rate for school purposes is, (i) for the multi-residential class, 0.00414, and (ii) otherwise, the tax rate for school purposes set out in subsection 4 (2) of Ontario Regulation 400/98 or Table 4 and any further reduction specified under that section, except subsection 4 (3). O. Reg. 363/00, s. 1. (5)This Part does not apply with respect to a municipality if a restructuring order that came into effect on or after January 1, 2000 was made under the Act with respect to the municipality. O. Reg. 363/00, s. 1. PART V   MUNICIPAL TAX CHANGE ADJUSTMENT FOR 1998 UNDER DIVISION C OF PART XXII.2 OF THE ACT
Restructured Municipalities
17.This Part provides for the adjustments to be made under paragraph 5 of subsection 447.59 (1) of the Act in respect of changes in taxes for municipal purposes for 1998. O. Reg. 7/99, s. 17.
Restructured Municipalities
18.(1)Sections 11 to 16 apply as though they formed part of this Part with the modifications in this section and such other modifications as are necessary. O. Reg. 80/99, s. 8. (2)The variable called “1997-level taxes with phase-in” in the formula in subsections 11 (2) and 16 (2), as those subsections are made applicable under subsection (1), shall be calculated as though Division B of Part XXII.2 of the Act applied except that no adjustment shall be made under paragraph 3 of subsection 447.47 (1) of the Act in respect of a 1998 tax decrease phase-in. O. Reg. 80/99, s. 8. PART V.1   MUNICIPAL TAX ADJUSTMENT FOR 1999 UNDER DIVISION C OF PART XXII.2 OF THE ACT
Restructured Municipalities
18.1(1)This Part provides for adjustments to be made under paragraph 5 of subsection 447.59 (1) of the Act in respect of changes in taxes for municipal purposes for 1999. O. Reg. 382/99, s. 1. (2)Section 16.2 applies, with necessary modifications, with respect to adjustments to which this Part applies except that, (a) the 1997-level taxes for municipal and school purposes referred to in subsection 16.2 (2) shall be calculated as though Division B of Part XXII.2 of the Act applied; and (b) no adjustment shall be made under paragraph 3 of subsection 447.47 (1) of the Act in respect of a 1998 tax decrease phase-in. O. Reg. 382/99, s. 1. PART V.2   MUNICIPAL TAX ADJUSTMENTS FOR 2000 UNDER DIVISION C OF PART XXII.2 OF THE ACT
Restructured Municipalities
18.2(1)This Part provides for adjustments to be made under paragraph 5 of subsection 447.59 (1) of the Act in respect of changes in taxes for municipal purposes for 2000. O. Reg. 363/00, s. 1. (2)Section 16.4 applies, with necessary modifications, with respect to adjustments to which this Part applies except that, (a) the 1997-level taxes for municipal and school purposes referred to in subsection 16.4 (2) shall be calculated as though Division B of Part XXII.2 of the Act applied; and (b) no adjustment shall be made under paragraph 3 of subsection 447.47 (1) of the Act in respect of a 1998 tax decrease phase-in. O. Reg. 363/00, s. 1. PART VI   MISCELLANEOUS Deadline for making Division B of Part XXII.2 of the Act Apply
Deadline for making Division B of Part XXII.2 of the Act Apply
19.(1)February 28, 1999 is prescribed as the later deadline for the purposes of subparagraph i of paragraph 3 of subsection 447.44 (5) of the Act. O. Reg. 80/99, s. 9. (2)April 30, 1999 is prescribed as the later deadline for the purposes of subparagraph 3 ii of subsection 447.44 (5) of the Act. O. Reg. 234/99, s. 1. (3)Despite subsection (2), July 31, 1999 is prescribed as the later deadline for the County of Victoria and the Municipality of Neebing for the purposes of subparagraphs i and ii of paragraph 3 of subsection 447.44 (5) of the Act. O. Reg. 382/99, s. 2; O. Reg. 409/99, s. 1 (1). (4)Despite subsection (2), July 31, 1999 is prescribed as the later deadline for the Cities of Elliot Lake and Pembroke and the Municipalities of Chatham-Kent and Neebing for the purposes of subparagraph ii of paragraph 3 of subsection 447.44 (5) of the Act. O. Reg. 382/99, s. 2; O. Reg. 409/99, s. 1 (2). Property exempt from Part
Property exempt from Part
20.(1)The following property is exempt from Part XXII.2 of the Act: 1. A bridge or tunnel that crosses a river forming the boundary between Ontario and the United States and the land used for the purposes of the bridge or tunnel. 2. Land owned by a municipal electrical utility, as defined in clause 88 (d) of the Electricity Act, 1998, or a designated electrical utility, as defined in subsection 19.0.1 (5) of the Assessment Act, to which subsection 19.0.1 (1) of that Act applies. O. Reg. 80/99, s. 9; O. Reg. 382/99, s. 3. (2)This section applies with respect to the 1998, 1999 and 2000 taxation years. O. Reg. 80/99, s. 9.
Property exempt from Part
20.1Property in the professional sports facility property class is exempt from Part XXII.2 of the Act with respect to the 2000 taxation year. O. Reg. 178/00, s. 1. Prescribed Factors
Prescribed Factors
21.(1)For the purposes of paragraph 1 of subsection 447.7 (3) of the Act and paragraph 1 of subsection 447.10 (2) of the Act, as they apply under section 447.38 of the Act, the factors in Table 4 are prescribed for the municipalities and property classes indicated. O. Reg. 80/99, s. 9. (2)Where Table 4 sets out factors for a municipality that ceases to exist or is created after January 1, 1998, those factors shall be taken into account for that municipality only with respect to the period that the municipality is in existence. O. Reg. 234/99, s. 2. (3)For 1999 and 2000, for the purposes of paragraph 1 of subsection 447.7 (3) of the Act and paragraph 1 of subsection 447.10 (2) of the Act, as they apply under section 447.38 of the Act, the factors in Table 4.1 are prescribed for the municipalities and property classes indicated. O. Reg. 602/99, s. 2. Variation of Section 447.30 of the Act, as it applies under Section 447.54 of the Act, with respect to 1999 and 2000 (interim levy, local municipality)
Variation of Section 447.30 of the Act, as it applies under Section 447.54 of the Act, with respect to 1999 and 2000 (interim levy, local municipality)
22.(1)The application of section 447.30 of the Act, as it applies under section 447.54 of the Act, is varied, with respect to 1999, in accordance with the following: 1. A by-law under paragraph 1 of subsection 447.30 (1) of the Act shall provide for taxes to be limited in accordance with the following, i. if the taxes levied under paragraph 1 of subsection 447.30 (1) of the Act would otherwise exceed 50 per cent of the final 1998 taxes, the taxes levied under paragraph 1 of subsection 447.30 (1) of the Act shall be reduced to 50 per cent of the final 1998 taxes, ii. if the 1998 tax rates were levied in the previous year for only part of the year because assessment was added to the collector’s roll during the year, the final 1998 taxes shall be deemed, for the purposes of subparagraph i, to be equal to what the final 1998 taxes would have been if the 1998 tax rates had been levied for the entire year, iii. subparagraph i does not apply with respect to a parcel if no taxes were levied on the parcel for 1998. 2. Under subsection 370 (7.1) of the Act, as that subsection applies under section 447.54 of the Act, the council of a municipality shall not adjust taxes so that they exceed what they are limited to under paragraph 1. O. Reg. 80/99, s. 9. (1.1)The application of section 447.30 of the Act, as it applies under section 447.54 of the Act, is varied, with respect to 2000, in accordance with the following: 1. A by-law under paragraph 1 of subsection 447.30 (1) of the Act shall provide for taxes to be limited in accordance with the following: i. If the taxes levied under paragraph 1 of subsection 447.30 (1) of the Act would otherwise exceed 50 per cent of the final 1999 taxes, the taxes levied under paragraph 1 of subsection 447.30 (1) of the Act shall be reduced to 50 per cent of the final 1999 taxes. ii. If the taxes levied in 1999 were for only part of the year because assessment was added to the collector’s roll during the year, the final 1999 taxes shall be deemed, for the purposes of subparagraph i, to be equal to what the final 1999 taxes would have been if the 1999 taxes had been levied for an entire year. iii. Subparagraph i does not apply with respect to a parcel if no taxes were levied on the parcel in 1999. 2. Under subsection 370 (7.1) of the Act, as that subsection applies under section 447.54 of the Act, the council of a municipality shall not adjust taxes so that they exceed what they are limited to under paragraph 1. O. Reg. 602/99, s. 3 (2). (1.2)In this section, “final 1999 taxes” means the taxes levied for 1999 on a property. O. Reg. 602/99, s. 3 (2). (2)In this section, “final 1998 taxes” means the 1998 taxes as they may be affected by any changes with respect to which section 368.0.3 of the Act applies. O. Reg. 80/99, s. 9. Variation of Section 447.20 of the Act, as it applies under Section 447.52 of the Act, with respect to 1998   (distribution of taxes)
Variation of Section 447.20 of the Act, as it applies under Section 447.52 of the Act, with respect to 1998   (distribution of taxes)
23.The application of section 447.20 of the Act, as it applies under section 447.52 of the Act, is varied, with respect to 1998, in accordance with the following: 1. Paragraph 2 of subsection 447.20 (1) of the Act does not apply under section 447.52 of the Act. 2. The part of the taxes that are for school purposes are the part of the 1997-level taxes for municipal and school purposes, determined under paragraph 2 of subsection 447.47 (1) of the Act, that are derived from mill rates for school purposes, as proportionally adjusted under paragraph 3 of subsection 447.47 (1) of the Act to phase-in 1998 tax changes and adjusted under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes. 3. For the purposes of subsection 447.20 (2) of the Act, the council of an upper-tier municipality shall, in determining whether a lower-tier municipality has a surplus or shortfall, take into account that the amounts prescribed in Table 5, in the respect of the classes indicated in the Table, will be repaid by school boards. O. Reg. 80/99, s. 9. Unorganized Territory added to a Municipality in 1998
Unorganized Territory added to a Municipality in 1998
24.1(1) Subsection 24 (2) applies for 1999 with respect to property described in subsection 24 (1) as if the fraction “1/3” set out in the formula read “2/3”. O. Reg. 382/99, s. 4. (2) Subsection 24 (2) applies for 2000 with respect to property described in subsection 24 (1) as if the fraction “1/3” set out in the formula read “1”. O. Reg. 382/99, s. 4. Unorganized Territory added to a Municipality in 1999
Unorganized Territory added to a Municipality in 1999
24.3Subsection 24.2 (2) applies for 2000 with respect to a property described in subsection 24.2 (1) as if the reference to “one-third of the municipal proxy” read as “two-thirds of the municipal proxy”. O. Reg. 363/00, s. 2. Unorganized Territory Added to a Municipality in 2000
Adjustments to Reduce Surpluses or Deficiencies Arising from the Application of Division B of Part XXII.2 of the Act
25.(1)Adjustments shall be made under this section if the application of Division B of Part XXII.2 of the Act would result in a surplus or deficiency of taxes on a property class in a municipality other than a lower-tier municipality. O. Reg. 80/99, s. 9. (2)The following apply for the purposes of this section: 1. A surplus or deficiency of taxes on the multi-residential property class is the amount by which the taxes under Division B of Part XXII.2 of the Act exceed or are less than the taxes that would have been imposed but for the application of Part XXII.2 of the Act. 2. A surplus or deficiency of taxes on the commercial and industrial classes is the amount by which the taxes under Division B of Part XXII.2 of the Act exceed or are less than the taxes that would have been imposed but for the application of Part XXII.2 of the Act if the tax rates for school purposes for those classes were reduced by 2 per cent. O. Reg. 80/99, s. 9. (3)The percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1998 tax decrease phase-ins shall be increased or decreased so that the surplus or deficiency is eliminated. O. Reg. 80/99, s. 9. (4)For the purposes of this section, the commercial classes shall be deemed to be a single property class and the industrial classes shall be deemed to be a single property class. O. Reg. 80/99, s. 9. Adjustments to Reduce Taxes for Municipal and School Purposes on Certain Property in the Commercial Classes in The Regional municipality of Hamilton-Wentworth
Adjustments to Reduce Taxes for Municipal and School Purposes on Certain Property in the Commercial Classes in The Regional municipality of Hamilton-Wentworth
26.(1)This section provides for adjustments, in addition to the reductions provided for under Part II, to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 1998 in The Regional Municipality of Hamilton-Wentworth for a property in one of the commercial classes in respect of which there is a 1998 tax decrease phase-in under section 447.51 of the Act. O. Reg. 234/99, s. 4; O. Reg. 382/99, s. 5. (2)The reduction shall be an amount equal to 13.6632 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 234/99, s. 4. Adjustments to Reduce Taxes for School Purposes on Certain Property in the Commercial Classes and in the Industrial Classes in The Regional Municipality of Ottawa-Carleton
Adjustments to Reduce Taxes for School Purposes on Certain Property in the Commercial Classes and in the Industrial Classes in The Regional Municipality of Ottawa-Carleton
26.1(1)This section provides for adjustments, in addition to reductions provided under Part II, to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 1998 in The Regional Municipality of Ottawa-Carleton for a property in the commercial classes or in the industrial classes in respect of which there is a 1998 tax decrease phase-in under section 447.51 of the Act. O. Reg. 396/99, s. 4. (2)The sum of the reduction in respect of a property in the commercial classes and the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1998, shall be an amount equal to 27.0345 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 396/99, s. 4. (3)The sum of the reduction in respect of a property in the industrial classes and the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1998, shall be an amount equal to 27.1558 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 396/99, s. 4.
Adjustments to Reduce Taxes for School Purposes on Certain Property in the Commercial Classes and in the Industrial Classes in The Regional Municipality of Ottawa-Carleton
26.2(1)This section provides for adjustments, in addition to reductions provided under Part II.1, to be made under paragraph 4 of subsection 447.47 (1) of the Act in respect of reductions in taxes for school purposes for 1999 in The Regional Municipality of Ottawa-Carleton for a property in the commercial classes or in the industrial classes in respect of which there is a 1998 tax decrease phase-in under subsection 447.51 (5) of the Act. O. Reg. 602/99, s. 4. (2)The sum of the reduction in respect of a property in the commercial classes and the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1999 shall be an amount equal to 34.9515 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 602/99, s. 4. (3)The sum of the reduction in respect of a property in the industrial classes and the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act for 1999 shall be an amount equal to 35.0663 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 602/99, s. 4.
Adjustments to Reduce Taxes for School Purposes on Certain Property in the Commercial Classes and in the Industrial Classes in The Regional Municipality of Ottawa-Carleton
27.(1)This section provides for adjustments, in addition to the adjustments provided under Part IV, to be made under paragraph 5 of subsection 447.47 (1) of the Act in respect of reductions in taxes for municipal purposes in The Regional Municipality of Hamilton-Wentworth for a property in one of the commercial classes in respect of which there is a 1998 tax decrease phase-in under section 447.51 of the Act for the 1998, 1999 or 2000 taxation year. O. Reg. 234/99, s. 4; O. Reg. 382/99, s. 6. (2)The reduction shall be an amount equal to, (a) if the phase-in is for the 1998 taxation year, 10.2474 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act; (b) if the phase-in is for the 1999 taxation year, 17.079 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act; and (c) if the phase-in is for the 2000 taxation year, 13.6632 per cent of the difference between the unadjusted 1997-level taxes and the uncapped 1998 taxes, both as defined in subsection 447.51 (5) of the Act. O. Reg. 234/99, s. 4. Attributable Commercial Assessment in Manitouwadge and Marathon
Attributable Commercial Assessment in Manitouwadge and Marathon
28.(1)This section provides, for the Town of Marathon and the Township of Manitouwadge, for the addition to the frozen assessment listing under subsection 447.5 (4) of the Act, of amounts that are equivalent to the attributable commercial assessment determined for each of those municipalities for 1998, 1999 and 2000 under subsection 3 (2) of the Municipal Extra-Territorial Tax Act. O. Reg. 234/99, s. 4; O. Reg. 363/00, s. 3 (1). (2)The commercial assessment on the frozen assessment listing of the Township of Manitouwadge and the Town of Marathon for 1998 shall include the properties that are owned by the persons listed in the first column of the following Table and that are subject to the Municipal Extra-Territorial Tax Act and the amount of the assessment for those properties shall be equal to the amounts set out opposite to those properties: TABLE  Owners of Property

Manitouwadge

Marathon


Homestake Canada/Teck Corp 

1,908,022

18,633,970


Battle Mountain Canada Ltd.  

9,147,263

966,724 O. Reg. 234/99, s. 4. (3)The commercial assessment on the frozen assessment listing of the Township of Manitouwadge and the Town of Marathon for 1999 shall include the properties that are owned by the persons listed in the first column of the following Table and that are subject to the Municipal Extra-Territorial Tax Act and the amount of the assessment for those properties shall be equal to the amounts set out opposite to those properties: TABLE  Owners of Property

Manitouwadge 

Marathon


Homestake Canada/Teck Corp 

2,065,480

18,448,639


Battle Mountain Canada Ltd.  

9,299,979

979,940 O. Reg. 234/99, s. 4. (4)The commercial assessment on the frozen assessment listing of the Township of Manitouwadge and the Town of Marathon for 2000 shall include the properties that are owned by the persons listed in the first column of the following Table and that are subject to the Municipal Extra-Territorial Tax Act and the amount of the assessment for those properties shall be equal to the amounts set out opposite to those properties: TABLE  Owners of Property

Manitouwadge

Marathon


Homestake Canada/Teck Corp 

2,148,840

18,218,736


Battle Mountain Canada Ltd.

9,172,881

1,120,670 O. Reg. 363/00, s. 3 (2).
Attributable Commercial Assessment in Manitouwadge and Marathon
29.(1)If the percentage determined under paragraph 2 of subsection 447.51 (4) of the Act is less than zero, it shall be deemed to be zero. O. Reg. 234/99, s. 4. (2)If subsection (1) applies and any of the following applies, subsection 447.51 (4) of the Act does not apply: 1. The taxes for municipal and school purposes levied on all property in the property class for the year are less than the taxes for municipal and school purposes on all properties in the property class that would have been imposed for the year but for the application of Part XXII.2 of the Act. 2. There is at least a 10 per cent reduction in an assessment of a property for a previous year in the property class in an appeal under section 40 of the Assessment Act that affects the calculation of taxes for municipal and school purposes for the year. 3. The municipality has been restructured after 1997 to include territory without municipal organization. O. Reg. 420/99, s. 1. Deadline for Appeals under Section 447.26 of the Act for 1998
Deadline for Appeals under Section 447.26 of the Act for 1998
30.For the purposes of section 447.26 of the Act, as it applies under section 447.42 of the Act, an application may be made in respect of the 1998 taxation year until February 29, 2000 and the council of the municipality or, if the council has passed a by-law under subsection 442 (2) of the Act, the Assessment Review Board shall hear and dispose of every application in respect of that taxation year not later than April 30, 2000. O. Reg. 234/99, s. 4. Establishing the Date on or after which Tax Notices for 1998, 1999 and 2000 may be Made
Establishing the Date on or after which Tax Notices for 1998, 1999 and 2000 may be Made
31.(1)This section provides for how municipalities are to determine,  (a) the date on which the 1998 tax decrease phase-in may be determined; and (b) the date on or after which notices recalculating 1998 tax liabilities under section 368.0.2 of the Act and final tax notices for 1999 and 2000 may be issued. O. Reg. 348/99, s. 4. (2)Each upper-tier and single tier municipality shall determine the date on or after which notices recalculating 1998 tax liabilities under section 368.0.2 of the Act may be issued and shall determine on that date the percentage for 1998 under paragraph 2 of subsection 447.51 (4) of the Act for the municipality. O. Reg. 348/99, s. 4. (3)The treasurer of each upper-tier municipality shall advise the treasurer of each of its lower-tier municipalities of the date and percentage as soon as they are determined under subsection (2). O. Reg. 348/99, s. 4. (4)Each lower-tier municipality that is advised of the date and percentage under subsection (2) shall recalculate 1998 tax liabilities in accordance with section 368.0.2 of the Act, based on the frozen assessment listing for 1998 for the municipality, as revised by that date. O. Reg. 348/99, s. 4. (5)Each single tier municipality shall issue notices setting out the recalculated 1998 tax liabilities in accordance with section 368.0.2 of the Act, based on the frozen assessment listing for 1998, as revised by the date determined under subsection (2). O. Reg. 348/99, s. 4. (6)Each upper-tier and single tier municipality shall determine the date on or after which final tax notices for 1999 and 2000 may be issued and shall determine on that date its percentage for 1999 and 2000 under paragraph 2 of subsection 447.51 (4) of the Act. O. Reg. 348/99, s. 4. (7)The treasurer of each upper-tier municipality shall advise the treasurer of each of its lower-tier municipalities of the date and percentage as soon as they are determined under subsection (6). O. Reg. 348/99, s. 4. (8)Each lower-tier municipality that is advised of the date and percentage under subsection (6) shall calculate the 1999 or 2000 tax liabilities based on the frozen assessment listing for the year for the municipality, as revised by that date. O. Reg. 498/99, s. 3. (9)Each single tier municipality shall calculate the 1999 or 2000 tax liability based on the frozen assessment listing for the year, as revised by the date determined under subsection (6). O. Reg. 498/99, s. 3. (10)In this section, “single tier municipality” means a municipality that is not an upper-tier or a lower-tier municipality. O. Reg. 348/99, s. 4. Determination of Tax Liability for Changes made under Section 447.23 of the Act
Determination of Tax Liability for Changes made under Section 447.23 of the Act
32.Subject to subsection 447.23 (2) of the Act, the tax liability of a property to which section 447.23 of the Act applies shall be determined in accordance with section 447.47 of the Act, except that, (a) if subsection 447.10 (3) of the Act is not taken into account to determine the increase in assessment, section 447.51 of the Act does not apply; and (b) if subsection 447.51 (3) of the Act is taken into account to determine the increase in assessment, section 447.51 of the Act does apply as if the supplementary assessment were a separate property. O. Reg. 382/99, s. 7. Vacancy Changes for 1998
Vacancy Changes for 1998
33.For the purposes of subsection 447.5 (4) of the Act, any change to the assessment of property in the subclass for vacant units and excess land prescribed in section 21 of Ontario Regulation 282/98 made under the Assessment Act for the property class the property is in from the assessment of the property in the subclass that is set out on the 1998 assessment roll, as returned, as a result of a settlement under section 39.1 of the Assessment Act, an appeal under section 40 of that Act, an application under section 46 of that Act or an application under section 442 of the Municipal Act, the municipality shall adjust the frozen assessment listing for 1998 as provided under section 447.12 of the Municipal Act. O. Reg. 348/99, s. 4. Unfinished Portion of New Building Built after 1997