jswizzle3737/ontario_laws_and_regs huggingface dataset:
Definitions
1.In this Act, “collector” means the land tax collector appointed for the purposes of this Act; (“percepteur”) “land” includes, (a) land covered with water, (b) all trees and underwood growing upon land, (c) all mines, minerals, gas, oil, salt quarries, and fossils, in and under land, (d) all buildings, or any part of any building, and all structures, machinery and fixtures erected or placed upon, in, over, under or affixed to land, (e) all structures and fixtures erected or placed upon, in, over, under or affixed to a highway, lane or other public communication or water, but not the rolling stock of a transportation system; (“bien-fonds”) “Minister” means the Minister of Finance and “Ministry” has a corresponding meaning; (“ministère”, “ministre”) “officer” means a person who has powers or duties with respect to the administration of this Act; (“fonctionnaire”) “person” includes a partnership, a body corporate or politic, a bridge authority, an agent or trustee, and the heirs, executors, administrators or other legal representatives of a person to whom the context can apply according to law; (“personne”) “prescribed” means prescribed in the regulations made under this Act; (“prescrit”) “register” means the provincial land tax register required by section 6; (“registre”) “telegraph company” means a person, firm, partnership, association or corporation owning, controlling or operating a telegraph system or line, all or any part of which is situate in Ontario; (“compagnie de télégraphe”) “telephone company” means a person, firm, partnership, association or corporation owning, controlling or operating a telephone system or line, all or any part of which is situate in Ontario; (“compagnie de téléphone”) “tenant” includes an occupant and the person in possession other than the owner. (“locataire”) R.S.O. 1990, c. P.32, s. 1; 1999, c. 9, s. 178; 2002. c. 17, Sched. F, Table. Administration
Land tax collector
2.There shall be a land tax collector and such other officers as are considered necessary for the administration of this Act. R.S.O. 1990, c. P.32, s. 2. Liability to Tax, Exemptions
Valuation of land
4.(1)The assessed value to be placed upon land for the purposes of this Act is the price that it might be expected to bring if offered for sale in the open market by a person who is solvent. Easements (2)Subject to section 10, where an easement is appurtenant to land situate in territory without municipal organization, the easement shall be assessed in connection with and as part of the land at the added value it gives to the land as the dominant tenement, and the assessment of the land that, as the servient tenement, is subject to the easement shall be reduced accordingly. Restrictive covenant (3)A restrictive covenant running with land shall be deemed to be an easement within the meaning of subsection (2). Lane used as right of way (4)Where land is laid out and used as a lane and is subject to a right of way, its value shall be apportioned among the various parcels to which the right of way is appurtenant and shall be included in the assessment of such parcels. R.S.O. 1990, c. P.32, s. 4.
Existing assessments
5.(1)Every assessment made under the predecessor of this Act or under this Act continues in effect until varied by re-assessment or appeal as hereinafter provided. Assessment or amendment of assessment (2)The collector may at any time assess or amend the assessment of any land liable to assessment and taxation under this Act and, subject to section 22, such land shall be assessed against the owner thereof and against the tenant to the extent of the assessed value of the portion of the land occupied by the tenant, and the collector shall forthwith notify the owner and the tenant of such land of the assessment or the amendment. R.S.O. 1990, c. P.32, s. 5.
Provincial land tax register
6.The collector shall keep a provincial land tax register in which shall be entered the name and address of every owner and tenant of land to which this Act applies, the amount of the assessment of the land and such other particulars as the collector deems requisite. R.S.O. 1990, c. P.32, s. 6.
Right to search land registry offices
7.The collector or any other officer may, in the performance of his or her duties under this Act, search and inspect books, plans and documents in land registry offices, and no charge shall be made by and no fee is payable to a land registrar for any such search or inspection. R.S.O. 1990, c. P.32, s. 7.
Right of access
8. (1) The collector, any other officer and a judge of the Superior Court of Justice may, in the performance of their duties under this Act, enter into or upon land situate in territory without municipal organization and shall at all reasonable times and upon reasonable request be given free access for the purposes of this Act to all such land and to all parts of every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to such land. R.S.O. 1990, c. P.32, s. 8 (1); 2001, c. 23, s. 177. Information (2) Every adult person present on land when any person referred to in subsection (1) visits the land in the performance of his or her duties shall upon request give to such person all the information in his or her knowledge that will assist such person in the performance of his or her duties under this Act. R.S.O. 1990, c. P.32, s. 8 (2).
Return
9.The collector may at any time mail a form of return in a form approved by the Minister of Finance to any person to whom this Act applies in order to determine liability to tax under this Act, and such person shall complete and return it within thirty days from the date of mailing by the collector. R.S.O. 1990, c. P.32, s. 9; 1997, c. 19, s. 19 (1). Note: On a day to be named by proclamation of the Lieutenant Governor, section 9 is amended by the Statutes of Ontario, 2006, chapter 34, Schedule D, subsection 97 (3) by adding the following subsection: Notification by cemetery landowner (2) For the purposes of paragraphs 3, 3.1 and 3.2 of subsection 3 (1), every owner of a cemetery property that is of a class prescribed by the Minister shall provide the collector with the information prescribed by the Minister, at the time and in the manner prescribed by the Minister. 2006, c. 34, Sched. D, s. 97 (3). See: 2006, c. 34, Sched. D, ss. 97 (3), 98 (1). Pipe Lines Pipe line assessments
Returns
12.(1)On request of the collector, a railway company shall, in respect of its land in territory without municipal organization, make a return to the collector showing the information required to be furnished to the assessment corporation under subsection 30 (1) of the Assessment Act. R.S.O. 1990, c. P.32, s. 12 (1); 2002, c. 17, Sched. F, Table. Assessment method (2)Despite any other provision of this Act but subject to paragraph 14 of subsection 3 (1), (a) the roadway or right-of-way of a railway company shall be assessed at the actual value thereof according to the average value of land in the locality; (b) the vacant land of a railway company shall be assessed at its value as other vacant lands are assessed under this Act; (c) the structures, substructures, superstructures, rails, ties, poles and other property belonging to or used by a company (not including rolling stock and not including tunnels or bridges in, over, under or forming part of any highway) upon, in, over, under or affixed to any highway, street or road (not being a highway, street or road merely crossed by the line of railway) shall be assessed at their actual cash value as they would be appraised upon a sale to another company possessing similar powers, rights and franchises, regard being had to all circumstances adversely affecting the value, including the non-user of such property; and (d) the land of a railway company not designated in clauses (a), (b) and (c) in actual use and occupation by the company shall be assessed at its actual cash value as it would be appraised upon a sale to another company possessing similar powers, rights and franchises. R.S.O. 1990, c. P.32, s. 12 (2). Public Utilities
Public utility assessments
13.(1)In this section, “public utility” means a public utility as defined in the Municipal Affairs Act and includes parking facilities on land owned by a municipal corporation or by a municipal parking authority established under any general or special Act. Assessment method (2)Despite any other provision of this Act, the land, other than buildings, fixtures and structures, of a public utility shall be assessed at the actual value thereof according to the average value of land in the locality, and there shall be no assessment of machinery whether fixed or not nor of the foundation on which it rests. R.S.O. 1990, c. P.32, s. 13. Minimum Assessment of Land
Minimum assessment rates
14.(1)In this section, “land” has the meaning given to it by section 1, but does not include buildings, fixtures, machinery or structures erected or placed upon, in, over or under the land or affixed thereto. General minimum (2)Despite subsection 4 (1) and subject to subsection (3), land shall be assessed at not less than $4 an acre or part of an acre. Rock barrens, muskeg, submerged land (3)Despite subsection 4 (1), land that is rock barrens, muskeg or covered with water shall be assessed at not less than $2 an acre or part of an acre. R.S.O. 1990, c. P.32, s. 14. Assessment Appeals
Complaints
15. (1) Any person complaining of, (a) an error or omission in regard to the person as having been, (i) wrongly inserted in or omitted from the register, or (ii) under-assessed or over-assessed by the collector in the register; or (b) the apportionment of arrears of tax made by the collector under section 32, may personally or by the person’s agent make a complaint in the form approved by the Minister of Finance to the collector. R.S.O. 1990, c. P.32, s. 15 (1); 1997, c. 19, s. 19 (2). Time for complaint (2) The complaint shall be made to the collector on or before the 1st day of May in the year of the triennial sitting of the judge of the Superior Court of Justice as hereinafter provided. R.S.O. 1990, c. P.32, s. 15 (2); 2001, c. 23, s. 179.
Notice of hearing of complaints
16. Where a complaint is made to the collector within the time limited by subsection 15 (2) and remains unresolved, the collector shall, at least fifteen days before the date of the hearing of the complaint, notify the person who has made the complaint of the time and place at which a judge of the Superior Court of Justice will sit for the purpose of hearing such complaint. R.S.O. 1990, c. P.32, s. 16; 2001, c. 23, s. 180.
Triennial sittings
17. (1) For the purpose of hearing unresolved complaints, a judge of the Superior Court of Justice shall sit, (a) in the territorial districts of Kenora, Rainy River and Thunder Bay in the year 1992 and in every third year thereafter; (b) in the territorial districts of Algoma, Cochrane, Sudbury and Timiskaming in the year 1990 and in every third year thereafter; and (c) in the parts of Ontario not mentioned in clauses (a) and (b) in the year 1991 and in every third year thereafter. R.S.O. 1990, c. P.32, s. 17 (1); 2001, c. 23, s. 181. Special sittings (2) Despite subsection (1), where in the opinion of the Minister unusual or special circumstances require it, an unresolved complaint made under section 15 may, subject to section 16, be heard at any time at a special sitting. R.S.O. 1990, c. P.32, s. 17 (2); 1999, c. 9, s. 179.
Hearing
18.(1)The judge shall attend at the time and place arranged by the judge and the collector for the hearing of unresolved complaints, but, if the complaints have been resolved, the sitting may be cancelled. Where complainant appears (2)The judge, after hearing the complainant and the collector or his or her agent and any evidence adduced, shall confirm, decrease or increase the assessment for the year in which the complaint was made and for each year thereafter up to and including the year in which the appeal is heard. Failure of complainant to appear (3)Where a complainant who has been notified of the time and place of the sitting under section 16 fails to appear at the sitting, the judge may dismiss the complaint. Assessment by judge final (4)Subject to subsections (5) and (6), the assessment as determined by the judge is final and binding and is not open to question or dispute in any proceeding or otherwise. Stated case (5)The judge, upon request of the complainant or the collector within thirty days after the determination of the assessment by the judge, shall state a case in writing to the Divisional Court upon any question of law arising in the assessment. Powers of court (6)Where a case is stated to the Divisional Court under this section, the court shall hear the case and may vary or annul the assessment or may refer it back to the judge for reassessment in accordance with the judgment of the court. R.S.O. 1990, c. P.32, s. 18.
Powers of judge
19.The judge hearing any complaint under section 15 has the like powers, as nearly as may be, as in the case of the Ontario Municipal Board hearing appeals under the Assessment Act from decisions of the Assessment Review Board, and, subject to this Act, the procedure for the hearing of complaints under this Act shall be, as nearly as may be, the same as the procedure under the Assessment Act for hearing of appeals from decisions of the Assessment Review Board, except that the judge shall hear only those complaints that are included in the list of unresolved complaints required by section 20 unless the collector consents to the judge’s hearing of any complaint that is not included on that list. R.S.O. 1990, c. P.32, s. 19.
Attendance of collector at hearing of complaints
20.The collector or his or her agent shall attend at every sitting of the judge and shall have at the sitting a list of the unresolved complaints containing the names of the complainants and the assessments of their land, and the collector shall correct, alter and amend the register in accordance with the directions of the judge. R.S.O. 1990, c. P.32, s. 20. Payment of Tax Payment of tax, general
Annual tax
21.(1)The tax under section 3 is payable annually at the appropriate prescribed rate upon the assessed value of the land by the owner of such land. Rates (2)The rate or rates of the annual tax prescribed remain in force from year to year until changed. Minimum tax (3)The minimum annual tax imposed under this Act in respect of any land is $6. Idem (4)In determining for the purposes of subsection (3) the annual tax imposed under this Act, no account shall be taken of any tax imposed pursuant to the Local Services Boards Act. R.S.O. 1990, c. P.32, s. 21. Farmland and managed forest land, 1998 (5)Commencing in the 1998 taxation year, the tax under section 3 payable on farmland and managed forest land is 25 per cent of the tax under that section that would be payable but for this subsection. 1997, c. 43, Sched. F, s. 11 (2); 1999, c. 9, s. 181 (1).
Assessment of Crown lands
22.(1)Despite paragraph 1 of subsection 3 (1), the tenant of land owned by the Crown where a rent or any valuable consideration is paid in respect of such land and the owner of land in which the Crown has an interest and the tenant of such land where rent or any valuable consideration is paid in respect of such land shall be assessed and taxed in the same way as if the land was owned or the interest of the Crown was held by any other person. Interpretation (2)For the purpose of subsection (1), (a) rent or any valuable consideration shall be deemed to have been paid, in the case of an employee using land belonging to the Crown as a residence, where there is a reduction in or deduction from the salary, wages, allowances or emoluments of the employee because of such use or where such use is taken into consideration in determining the employee’s salary, wages, allowances or emoluments; (b) “residence” means a building or part of a building used as a domestic establishment in which persons usually sleep and prepare and serve meals; (“habitation”) (c) “tenant”, in addition to its meaning under section 1, includes any person who uses land belonging to the Crown, as or for the purposes of, or in connection with, the person’s residence, irrespective of the relationship between the person and the Crown with respect to such use. (“locataire”) Persons liable to tax (3)Despite subsection 21 (1), every person assessed under this section is liable to pay the taxes assessed against the person and in addition, the interest in such land, if any, of every person other than the Crown is subject to the special lien on land for taxes provided for in section 26. R.S.O. 1990, c. P.32, s. 22. Collection of Tax
Tax bills
23.(1)Except as otherwise provided in this Act, the tax imposed under section 3 shall be for the calendar year and becomes due and is payable on the 15th day of March in the year for which it is imposed, and a tax bill shall be mailed by the collector to every person liable to pay such tax at the person’s latest known address on or before the 15th day of February in the year for which the tax is payable. Idem (2)The tax bill shall show the assessed value of the land, the rate of taxation, the amount of the tax payable and such other information as may be prescribed. R.S.O. 1990, c. P.32, s. 23.
Penalty and interest on unpaid tax
24.Except as otherwise provided in this Act, where any tax under this Act remains unpaid on the 1st day of April in the year for which it is payable, a penalty of 10 per cent shall be added thereto, but such penalty shall not in any case be less than $6 and in addition such tax and penalty shall bear interest at such rate as is prescribed from the 1st day of April until the tax and penalty are paid and for all purposes the amount of such tax, penalty and interest shall be deemed to be tax due and payable under this Act. R.S.O. 1990, c. P.32, s. 24.
Additions and adjustments to register
25.(1)Where land becomes liable to assessment and taxation under this Act between the 1st day of January and the 29th day of November in any year, the collector may enter the land in the register for a portion of the amount of taxes that would have been payable under this Act for the year if the land had been liable to assessment and taxation for the whole of the year, and, subject to subsection 21 (3), that portion shall be in the ratio that the number of months remaining in the year after the land becomes liable to assessment and taxation bears to the number 12. Amendments to register (2)Where the value of land liable to assessment and taxation under this Act increases between the 1st day of January and the 29th day of November in any year, the collector may amend the assessment of the land in the register and enter in the register tax for the increase in the assessment for a portion of the year, and that portion shall be in the ratio that the number of months remaining in the year after the value increases bears to the number 12. Where land omitted from the register (3)If at any time it appears to the collector that land liable to assessment and taxation has been omitted from the register in whole or in part for the current year or for either or both of the next two preceding years, the collector may enter such land in the register as well for the arrears of the preceding year or years, if any, as for the tax for the current year. Idem (4)For the purpose of determining the arrears of tax under subsection (3), the collector may assess the land at its current assessed value for each year in which arrears are owing. Billing (5)Where the collector enters tax or arrears of tax in the register under subsection (1), (2) or (3), the collector may thereupon mail to the owner, at the owner’s latest known address, a tax bill for such tax or arrears of tax, and such tax or arrears of tax are due and payable within thirty days of the date of such bill. Penalty and interest on unpaid tax (6)Where any tax or arrears of tax billed under subsection (5) remains unpaid after the due date, a penalty of 10 per cent shall be added thereto, but such penalty shall not in any case be less than $6 and in addition such tax or arrears of tax and penalty shall bear interest at such rate as is prescribed from the due date until paid and for all purposes the amount of such tax, arrears of tax, penalty and interest shall be deemed to be tax due and payable under this Act. R.S.O. 1990, c. P.32, s. 25. Recovery of tax, general
Tax, penalties and interest to be lien on land
26. (1) Every tax, interest and penalty imposed by this Act is a special lien on the land upon or in respect of which such tax, interest or penalty is imposed in priority to every claim, privilege, lien or encumbrance, heretofore or hereafter created, of every person, and the lien and its priority are not lost or impaired by any neglect, omission or error of the Minister or the collector or of any other officer, clerk or servant appointed or assigned to any work in the course of the administration of this Act or by want of registration. R.S.O. 1990, c. P.32, s. 26 (1); 1999, c. 9, s. 179. Action for recovery of tax (2) Upon default of payment of any tax payable under this Act, (a) the collector may bring an action for the recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in the name of office of the collector and may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; and (b) the collector may issue a warrant directed to the sheriff for the area in which any property of a person liable to pay any tax under this Act is located or situate for the amount of the tax owing by the person, together with interest thereon from the date of the issue of the warrant and the costs and expenses of the sheriff, and such warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice. R.S.O. 1990, c. P.32, s. 26 (2); 2001, c. 23, s. 182. Compliance to be proved by affidavit (3) For the purpose of any proceeding taken under this Act, the facts necessary to establish compliance on the part of the collector with this Act as well as the failure of any person to comply with the requirements of this Act shall, unless evidence to the contrary satisfactory to the court is adduced, be sufficiently proved in any court of law by affidavit of the Minister or of any officer of the Ministry. R.S.O. 1990, c. P.32, s. 26 (3); 1999, c. 9, s. 179. Remedies for recovery of tax (4) The use of any of the remedies provided by this section, or section 27 or 33, does not bar or affect any of the other remedies therein provided, and the remedies provided by this Act for the recovery and enforcement of the payment of any tax imposed by this Act are in addition to any other remedies existing by law, and no action or other proceeding taken in any way prejudices, limits or affects any lien, charge or priority existing under this Act or at law in favour of the Crown. R.S.O. 1990, c. P.32, s. 26 (4).
Delivery by post
28.Any complaint made under section 15 or any notice or return required by or given under this Act, other than a notice under subsection 33 (1) or (2), may be given by sending it by post-paid mail to the collector, or to the latest known address of the owner of the land or of any person interested in the land, as the case may be, and such notice or a notice by registered mail under subsection 33 (1) or (2) shall be deemed to have been received if it was so mailed. R.S.O. 1990, c. P.32, s. 28.
Delivery of tax bills
29.A tax bill shall be deemed to be delivered to an owner or tenant of land to which this Act applies or to the agent or representative of the owner or tenant where it is mailed post paid to the latest known address of such owner, tenant, agent or representative. R.S.O. 1990, c. P.32, s. 29.
Billing joint owners, etc.
30.(1)Where land is owned by two or more persons, either jointly or otherwise, the collector may send any notice or tax bill issued under this Act to such part owner as is designated by the other part owners, and, where the part owners fail to designate a part owner for this purpose or where they fail to agree on which part owner should be designated, the collector may select a part owner to whom such notices and tax bills may be sent. Idem (2)Where the collector designates the part owner to whom such notices and tax bills may be sent, the collector shall notify the other part owners of the designation. Idem (3)Any notice or tax bill sent to the latest known address of the part owner designated under subsection (1) shall be deemed to have been received by the other part owners. R.S.O. 1990, c. P.32, s. 30. Remission of Taxes Remission of taxes
Incorporation of municipality
31.(1)The collector may reduce, refund or pay to the municipality any part of the tax under this Act on any land in respect of a year in which the land became part of a municipality. Cancellation of arrears and remission of tax (2)The collector may cancel any arrears of tax, interest or penalties in respect of land exempted from taxation under this Act or any predecessor of this Act or any regulations made hereunder or thereunder and may remit to any person any money paid by such person for any part of the current year or either or both of the next two preceding years as tax, interest or penalties under such Acts in respect of lands exempted from taxation under such Acts or regulations. Reduction in value of land (3)Where the value of land liable to assessment and taxation under this Act decreases between the 1st day of January and the 29th day of November in any year, the collector, after amending the assessment of the land in the register, may cancel a portion of the arrears of tax on the decrease in the assessment or, without interest, may make a refund to the owner or give a credit to the owner to be applied to the following year’s tax in the amount of the tax on the decrease in the assessment for a portion of the year, and any such portion shall be in the ratio that the number of months remaining in the year after the value decreases bears to the number 12. Telephone and telegraph equipment, refunds to municipalities (4)The collector may in any year reduce, refund or pay to the municipality any part of the tax imposed under section 11 on gross receipts where such receipts arose from telephones or other equipment situate in, on or under land that became part of a municipality in such year. R.S.O. 1990, c. P.32, s. 31. Apportionment of Arrears
Apportionment
32.(1)Where land in respect of which arrears of tax, interest or penalties are owing under this Act has been assessed in one block, upon the application by or on behalf of any person claiming to be the registered owner of one or more parcels of the land, the collector may, after giving notice of the application to the owner of the land entered in the register, apportion the arrears of tax, interest and penalties and the current year’s tax upon such parcels in proportion to their relative assessed value as determined from the assessment shown in the register at the date of the application. Idem (2)The payment of the apportionment assigned to any parcel under subsection (1) is a satisfaction of the tax, interest and penalties thereon. Idem (3)Forthwith after an apportionment has been made, the collector shall enter it in the register, and thereafter each parcel of the land affected is liable only for the amount of tax, interest and penalties apportioned or charged thereto, and is only liable for forfeiture for non-payment of the tax, interest and penalties so apportioned or charged against it. R.S.O. 1990, c. P.32, s. 32. Forfeiture of Lands for Arrears of Tax Forfeiture
Land forfeited in error
34.Where land has been forfeited in error to the Crown under this Act or any predecessor of this Act, the Minister or Deputy Minister, by certificate may revoke, cancel or annul the forfeiture in so far as it has reference to land forfeited to the Crown in error, and thereupon such land reverts to the owner of the land at the time of forfeiture, the owner’s heirs, successors or assigns, subject to any lien, mortgage or charge entered or registered prior to the forfeiture and still outstanding. R.S.O. 1990, c. P.32, s. 34; 1999, c. 9, s. 179. Offences
Not making returns
35.Every person who makes default in completing or making a return or notice required by this Act within the prescribed period is guilty of an offence and on conviction is liable to a fine of not more than $500 and an additional fine of $50 for each day during which default continues. R.S.O. 1990, c. P.32, s. 35.
False statements
36.Every person who knowingly makes a false statement in any return or notice required by this Act is guilty of an offence and on conviction is liable to a fine of not more than $2,000. R.S.O. 1990, c. P.32, s. 36.
Offence for obstructing collector, etc.
37. Every person who wilfully obstructs or interferes with the collector or any other officer or the Superior Court of Justice judge in the performance of his or her duties under this Act is guilty of an offence and on conviction is liable to a fine of not more than $2,000. R.S.O. 1990, c. P.32, s. 37; 2001, c. 23, s. 184. Regulations
Regulations
38.(1) The Lieutenant Governor in Council may make regulations, (a) defining any word or expression used in this Act that has not already been expressly defined in this Act; (b) designating classes of land and declaring the same to be exempt, wholly or partially, from taxation under this Act; (c) designating classes of land and prescribing the rate of tax applicable to each class; (d) for the purposes of subsection 10 (12), amending the table of rates set out in subsection 10 (3) and changing the year up to which depreciation shall be allowed set out in subsection 10 (11); (e) for the purposes of subsection 10 (13), designating second and subsequent pipe lines and prescribing the percentage of the rates set out in subsection 10 (3) at which second and subsequent pipe lines shall be assessed and taxed; (f) designating pipes in addition to those mentioned in the definition of “pipeline” in subsection 10 (1) as pipe lines; (g) prescribing the costs to be paid under subsection 33 (1); (h) authorizing or requiring the Deputy Minister or any officer of the Ministry to exercise any power or perform any duty conferred or imposed by this Act upon the Minister, the Deputy Minister or the collector; (i) providing for the payment of interest on any refund or rebate of tax that is authorized by this Act; (j) prescribing any rate of interest that is to be prescribed and the method by which it is to be calculated; (k) designating classes of land and declaring gross receipts from business carried on on such lands to be exempt, wholly or partially from the tax imposed under section 11. R.S.O. 1990, c. P.32, s. 38 (1); 1999, c. 9, s. 179. Regulations by Minister (2)The Minister may make regulations, (a) prescribing, defining or determining anything that the Minister is permitted or required by this Act to prescribe, define or determine; (a.1) defining “farmland” and “managed forest land” for the purposes of subsection 21 (5); (a.2) providing for a procedure to determine whether land is farmland or managed forest land for the purposes of subsection 21 (5) and, without limiting the generality of the foregoing, the regulations may, (i) provide for the determination of any matter to be made by a person or body identified in the regulations, (ii) provide for a process of appealing such determinations. R.S.O. 1990, c. P.32, s. 38 (2); 1997, c. 19, s. 19 (4); 1997, c. 43, Sched. F, s. 11 (3). Retroactivity (3)A regulation is, if it so provides, effective with reference to a period before it was filed. R.S.O. 1990, c. P.32, s. 38 (3).
Forms
39.The Minister of Finance may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister of Finance may require. 1997, c. 19, s. 19 (5). ______________ Français