Provincial Land Tax Act, 2006

Bills that amended this Act0

No published amendment links yet for this Act.

Sections75

• [s0]

  Interpretation

• 1.
• [s1]
• 1Interpretation

  1 (1) In this Act, “assessed owner” means, with respect to land, a person whose name appears on the tax roll as owner of the land; (“propriétaire inscrit”) “Board” means the Assessment Review Board; (“Commission”) “Minister” means the Minister of Finance; (“ministre”) “non-municipal territory” means territory without municipal organization; (“territoire non municipalisé”) “prescribed” means prescribed by regulations made under this Act; (“prescrit”) “property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”) “property tax” means, with respect to land for a taxation year, the amount of tax determined under section 5 and includes any amount payable under another Act in respect of the land that may be collected as if it were a tax imposed by this Act. (“impôt foncier”) 2006, c. 33, Sched. Z.2, s. 1 (1). Interpretation (2) Other words and expre…

• [s2]

  Tax and Exemptions

• 2.
• 2Tax

  2 (1) Each year, tax shall be levied in the amount determined under section 5 on land that is included in the tax roll for non-municipal territory and that, under the Assessment Act, is liable to assessment and taxation. 2006, c. 33, Sched. Z.2, s. 2 (1). Same (2) Taxes shall be levied on all of the land described in subsection (1), unless an Act or regulation expressly provides otherwise, and shall be levied according to the assessed value of the land. 2006, c. 33, Sched. Z.2, s. 2 (2). Same (3) Property taxes for a year shall be deemed to have been imposed on January 1 of the year and are payable in accordance with section 7. 2006, c. 33, Sched. Z.2, s. 2 (3).

• 3.
• 3Exemptions from taxation

  3 (1) The following land is exempt from taxation under this Act: Indian lands 1. Land that is held in trust for a band or body of Indians. Community recreation centres 2. Land containing an athletics field, an outdoor swimming pool, an outdoor skating rink or a community hall, if the land is owned by a board as defined in the Education Act that has jurisdiction in non-municipal territory only. Non-profit hospital service corporations 3. Land occupied by a non-profit hospital service corporation and used chiefly by the corporation for providing laundry or food services, or both. Mining lands 4. Land that is liable to tax under Part XIII of the Mining Act, other than, i. land that is used for a purpose other than mining or that is used for both mining and one or more other purposes, or ii. land on which there is timber that has an average value of more than $2 per acre, other than timber i…

• 4.
• [s5]
• 4Tax rates

  4 (1) The tax rates for land for a taxation year are determined in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 4 (1). Same (2) The regulations may provide for different tax rates for land in different property classes, for land in the same property class but in different geographic areas, for land in which different portions are assessed in different property classes and in such other circumstances as may be set out in the regulations. 2006, c. 33, Sched. Z.2, s. 4 (2).

• [s6]

  Calculation and Payment of Tax

• 5.
• 5Calculation of tax

  5 (1) Subject to any regulation that may be made under subsection (3), the amount of tax that is payable under section 2 on land for a taxation year is calculated using the formula, A × B

• 6.
• [s8]

  in which, “A” is the prescribed tax rate for the taxation year for the property class in which the land is classified, and “B” is the assessed value of the land for the taxation year according to the last revised assessment roll for the year. 2006, c. 33, Sched. Z.2, s. 5 (1). Same, railway companies and power utilities (2) Despite subsection (1) and subject to any regulation that may be made under subsection (3), the amount of tax that is payable on the following land is calculated in accordance with the regulations: 1. The roadway or right-of-way of a railway company, other than the structures, substructures and superstructures, rails, ties, poles and other property on the roadway or right-of-way, not including land leased by the railway company to another person for rent or other valuable consideration. 2. Land owned by a prescribed power utility and used as a transmission or distribu…

• 7.
• 6Tax bill

  6 (1) Each year, the Minister shall send to the assessed owner of land one or more tax bills for property tax payable for the period specified in the bill. 2006, c. 33, Sched. Z.2, s. 6 (1). Billing and payments (1.1) If the Minister sends an assessed owner more than one tax bill for property tax payable for the year, the tax payable for the period specified in the bill shall be billed in the prescribed manner and shall be paid in accordance with the regulations. 2008, c. 19, Sched. Q, s. 1. More than one owner (2) If there is more than one assessed owner and they notify the Minister in writing that one of them is designated to receive tax bills for the land, the Minister shall notify the assessment corporation which owner is the designated owner and shall send the tax bills to the designated owner. However, if the owners do not give this notice to the Minister, the Minister may choose t…

• 8.
• 7Payment of tax

  7 (1) The owner shall pay to the Minister the property tax for which the owner is billed and shall do so when the payment is due and in accordance with the regulations. 2006, c. 33, Sched. Z.2, s. 7 (1). Due date (2) Payment of the property tax is due on the date specified in the bill, but the Minister may extend the due date either before or after the date specified in the bill. 2006, c. 33, Sched. Z.2, s. 7 (2). Interest on unpaid tax (3) If the property tax is not paid when it is due, interest is payable beginning on January 1 of the following year on the outstanding balance and is calculated in accordance with the regulations and the interest rate must not exceed 1 1/4 per cent each month, calculated on the amount of the unpaid tax. 2006, c. 33, Sched. Z.2, s. 7 (3). Penalty on unpaid tax (4) If the property tax is not paid when it is due, a penalty is payable on the outstanding bala…

• 9.
• 10.
• 8Cancellation, etc., of tax

  8 (1) Upon application, the Minister may cancel or refund all or part of the tax levied under this Act or the Education Act on land for a specified taxation year, including interest and penalties, if, (a) as a result of a change event, as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax rate for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under subsection 34 (2) of the Assessment Act; (b) the land has become vacant land or excess land during the year or during the preceding year after the return…

• 11.
• 9Restoration of tax in specified circumstances

  9 (1) The Minister or the Board may restore all or any part of the property tax for a year that has been rebated, cancelled or refunded, in whole or in part, under subsection 8 (1) by reason of circumstances described in clause 8 (1) (d) if the Minister or the Board, as the case may be, is satisfied that during the year the building has been reconstructed or repaired and is capable of being used for the purposes for which it was used immediately before it was destroyed or damaged. 2006, c. 33, Sched. Z.2, s. 9 (1). Restriction (2) A decision to restore property tax cannot be made under subsection (1) unless it is made on or before February 28 in the year following the year in respect of which the tax was rebated, cancelled or refunded and every person who, according to the tax roll, would be liable for the restored tax is given an opportunity to make representations to the Minister or th…

• [s13]
• 10Tax increase re undercharge due to error

  10 (1) The Minister may notify a taxpayer that the Minister proposes to increase the property tax levied on land for the year in respect of which the notice is given to the extent of any undercharge caused by a gross or manifest error on the assessment roll that is a clerical or factual error, including the transposition of figures, a typographical error or similar error, but not an error in judgment in assessing the land. 2006, c. 33, Sched. Z.2, s. 10 (1). Exception (2) Notice of a proposed increase cannot be given if the Minister has issued a tax statement under section 19 with respect to the tax before the taxpayer is notified of the opportunity to make submissions with respect to the proposal. 2006, c. 33, Sched. Z.2, s. 10 (2). Deadline for notice (3) Notice of the proposed increase must be given on or before December 31 of the year following the year in respect of which the notice…

• [s14]
• 11Apportionment of tax, etc.

  11 (1) This section applies if land in respect of which property tax, interest and penalties are owing has been assessed in one block. 2006, c. 33, Sched. Z.2, s. 11 (1). Application for apportionment (2) Upon application by an owner of the land or any part of it, the Minister may divide the land into two or more parcels and apportion the current year’s property tax and the arrears, including interest and penalties, between the parcels in proportion to the relative value of the parcels at the time the assessment roll was returned for the year in which the application is made. 2006, c. 33, Sched. Z.2, s. 11 (2). Same (3) The application must be made in accordance with the regulations and must be filed with the Minister before the deadline specified by the regulations. 2006, c. 33, Sched. Z.2, s. 11 (3). Statement of relative value (4) Upon the request of the Minister, the assessment corpo…

• 12.
• [s15]

  Collection of Tax Arrears

• 13.
• 12Recovery of tax

  12 (1) Any amount that may be collected under this Act may be recovered with costs as a debt due to the Crown from the owner originally assessed for the property tax and from any subsequent owner of the land or any part of it. 2006, c. 33, Sched. Z.2, s. 12 (1). Interpretation (2) Subsection (1) does not affect the owner’s recourse against any other person. 2006, c. 33, Sched. Z.2, s. 12 (2). Special lien (3) Any amount that may be collected under this Act is a special lien on the land in priority to every claim, privilege, lien or encumbrance of every person, and the lien and its priority are not lost or impaired by any neglect, omission or error of the Crown or its agents or through taking no action to register a notice under section 15. 2006, c. 33, Sched. Z.2, s. 12 (3). Proof of amount owed (4) In any action to recover an amount that may be collected under this Act, the production o…

• 14.
• 13Warrant re seizure and sale

  13 (1) If any amount that may be collected under this Act remains unpaid for a period of two years or more, the Minister may issue a warrant, directed to the sheriff for the area in which any property of the person liable to pay the amount is located, for the amount the person is liable to pay under this Act together with interest on the amount from the date on which the warrant is issued and the costs and expenses of the sheriff. 2006, c. 33, Sched. Z.2, s. 13 (1). Same (2) The warrant issued by the Minister has the same force and effect as a writ of seizure and sale issued out of the Superior Court of Justice. 2006, c. 33, Sched. Z.2, s. 13 (2). Collection from third parties

• 15.
• 14Notice of duty to pay Minister

  14 (1) If the Minister believes or suspects that a person is or is about to become a debtor of an assessed owner, the Minister may notify the person that he, she or it is required to pay the money otherwise payable to the assessed owner in whole or in part to the Minister on account of the assessed owner’s liability under this Act. 2006, c. 33, Sched. Z.2, s. 14 (1). Garnishment, loans and advances (1.1) If the Minister has knowledge or suspects that within 365 days, (a) a bank, credit union, trust corporation or other similar person (in this section referred to as the “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by an assessed owner who is indebted to the institution and who has granted security in respect of the indebtedness; or (b) a person other than an institution will loan or advance mon…

• 16.
• [s19]
• 15Registration of notice of tax arrears

  15 (1) If any amount that may be collected under this Act remains unpaid for a period of two years or more, the Minister may register a notice of tax arrears against the title to the applicable land no later than November 30 in any year. 2006, c. 33, Sched. Z.2, s. 15 (1). Exception (2) If there is no patent issued by the Crown granting the land, the Minister is not required to register the notice. 2006, c. 33, Sched. Z.2, s. 15 (2). Notice of possible forfeiture (3) The Minister shall notify the following persons that the land and every interest in it is liable to be forfeited to the Crown unless the total amount owing under this Act is paid before December 1 of the year following the year in which the related notice required by subsection (5) is published in The Ontario Gazette: 1. The owner of the land, as indicated in the records of the land registry office or, if there are no such r…

• [s20]
• 16Revocation of forfeiture

  16 (1) If land has been forfeited to the Crown under this Act or a predecessor Act, the Minister may issue a certificate revoking the forfeiture. 2006, c. 33, Sched. Z.2, s. 16 (1). Effect of certificate (2) When the certificate is issued, ownership of the applicable land reverts to the owner of the land at the time of the forfeiture or the owners’ heirs, successors or assigns, subject to any lien, mortgage or charge entered or registered on title before the forfeiture that is still outstanding. 2006, c. 33, Sched. Z.2, s. 16 (2). Registration of certificate (3) The Minister shall register the certificate against the title to the applicable land. 2006, c. 33, Sched. Z.2, s. 16 (3).

• 17.
• [s21]

  Administration

• 18.
• 17Preparation of tax roll

  17 (1) The Minister shall prepare a tax roll for non-municipal territory for each year based on the last returned assessment roll for the year. 2006, c. 33, Sched. Z.2, s. 17 (1). Contents (2) The tax roll must set out the following information for separately assessed land in non-municipal territory: 1. The assessment roll number for the land. 2. A description of the land sufficient to identify it. 3. The name of every person against whom the land is assessed, including a tenant assessed under section 18 of the Assessment Act. 4. The assessed value of the land and, if the land is assessed in more than one property class, the assessed value in each property class. 5. The total amount payable under this or any other Act and, if the land is assessed in more than one property class, the total amount payable in respect of each property class. 6. In the case of land described in subsection 5 (…

• 19.
• 18Effect of change of assessment

  18 If the assessment of land for a year changes as a result of a request under section 39.1 of the Assessment Act, an appeal under section 40 of that Act or an application under section 46 of that Act, (a) any tax relief provided under section 8 or any tax increase provided under section 9 shall be redetermined using the new tax on property for the year based on the new assessment; and (b) the tax roll for the year shall be altered to reflect the redetermination. 2006, c. 33, Sched. Z.2, s. 18; 2008, c. 7, Sched. A, s. 20. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. A, s. 20 - 01/01/2009

• 20.
• 19Statement of amounts owing for taxes

  19 (1) The Minister shall, at the request of any person, give to that person an itemized statement of all amounts owing for taxes in respect of any separately assessed land as of the day the statement is issued. 2006, c. 33, Sched. Z.2, s. 19 (1). Effect (2) A statement given under subsection (1) is binding on the Minister. 2006, c. 33, Sched. Z.2, s. 19 (2). Fee for statement (3) The Minister may charge such fee as he or she considers appropriate for the issuance of a statement under subsection (1). 2009, c. 18, Sched. 25, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 25, s. 2 - 05/06/2009

• 21.
• 19.1Statement of account

  19.1 (1) The Minister may, at the request of an owner of land, give to that owner a statement of account that sets out all amounts owing for taxes in respect of the owner’s land as of the day the statement is issued. 2009, c. 18, Sched. 25, s. 3. Effect (2) A statement given under subsection (1) is not binding on the Minister. 2009, c. 18, Sched. 25, s. 3. Fee for statement (3) The Minister may charge such fee as he or she considers appropriate for the issuance of a statement under subsection (1). 2009, c. 18, Sched. 25, s. 3. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 25, s. 3 - 05/06/2009

• 22.
• 20Amounts collected on behalf of other bodies

  20 (1) If amounts payable under one or more prescribed Acts to one or more bodies specified in those Acts are to be collected as if the amounts were tax payable under this Act, the Minister shall apply all amounts collected under this Act in respect of a property in the prescribed manner. 2008, c. 19, Sched. Q, s. 3. Information (2) Every body referred to in subsection (1) shall, for the purposes of that subsection, give the Minister such information as the Minister may specify, in a form acceptable to the Minister. 2006, c. 33, Sched. Z.2, s. 20 (2). Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. Q, s. 3 - 01/01/2009

• 23.
• 21Payment to affected municipality

  21 If land becomes part of a municipality in a year, the Minister may pay to the municipality any part of the property tax on the land for the year. 2006, c. 33, Sched. Z.2, s. 21.

• 24.
• 22Deemed delivery of notices and documents

  22 (1) A notice or other document that, under this Act, is required or permitted to be given or sent to a person may be mailed to the person at the person’s most recent address in the records of the Ministry, and the person shall be deemed, in the absence of evidence to the contrary, to have received it on the day on which it is mailed. 2006, c. 33, Sched. Z.2, s. 22 (1). Same, more than one owner (2) If there is more than one owner of land, a notice or other document that, under this Act, is given or sent to one of the owners shall be deemed to have been given or sent to all of them. 2006, c. 33, Sched. Z.2, s. 22 (2).

• 25.
• [s29]
• 23Affidavit as evidence

  23 For the purposes of a proceeding under this Act, the facts necessary to establish the Minister’s compliance with this Act or to establish a person’s failure to comply with this Act are, in the absence of evidence to the contrary, sufficiently proved by an affidavit of the Minister or of an officer of the Ministry of Finance. 2006, c. 33, Sched. Z.2, s. 23.

• [s30]
• 24Delegation by Minister

  24 (1) The Minister may delegate to a public servant employed under Part III of the Public Service of Ontario Act, 2006 any of the Minister’s powers or duties under this Act. 2006, c. 33, Sched. Z.2, s. 24 (1); 2006, c. 35, Sched. C, s. 135 (4). Same (2) The delegation must be made in writing and is subject to such limitations, conditions and requirements as are set out in it. 2006, c. 33, Sched. Z.2, s. 24 (2). Subdelegation (3) In a delegation, the Minister may authorize a person to whom a power or duty is delegated to delegate the power or duty to others, subject to such limitations, conditions and requirements as the person may impose. 2006, c. 33, Sched. Z.2, s. 24 (3). Presumption (4) A person who purports to exercise a delegated power or perform a delegated duty shall be presumed conclusively to act in accordance with the delegation. 2006, c. 33, Sched. Z.2, s. 24 (4). Section Ame…

• 26.
• [s31]
• 24.1Authority to enter into agreements with municipalities

  24.1 (1) The Minister, on behalf of the Crown in right of Ontario, may enter into and amend agreements with municipalities under which the municipality will act as agent of the Minister respecting the administration and enforcement of this Act. 2008, c. 19, Sched. Q, s. 4. Payment of property tax (2) For greater certainty, an agreement may authorize the municipality to receive payments of property tax in the municipality’s name. 2009, c. 18, Sched. 25, s. 4. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. Q, s. 4 - 01/01/2009 2009, c. 18, Sched. 25, s. 4 - 05/06/2009 CTS 6 FE 25 - 1

• 27.
• [s32]
• 25Regulations

  25 (1) The Minister may make regulations, (a) governing and clarifying the application of this Act; (b) prescribing those matters which are required or permitted to be prescribed; (c) governing those matters which are required or permitted to be done in accordance with the regulations; (d) defining any word or expression in this Act that is not already defined; (e) providing for the deferral or cancellation of, or other relief in respect of, all or part of a tax increase on property in the residential property class for persons assessed as owners who are, or whose spouses are, (i) low-income seniors, as defined in the regulations, or (ii) low-income persons with disabilities, as defined in the regulations; (f) providing for tax rebates in whole or in part for eligible charities for the purpose of giving them relief from taxes or amounts paid on account of taxes on property they occupy an…

• 28.
• Section Amendments with date in force (d/m/y)

  Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. Q, s. 5 - 01/01/2009 2016, c. 37, Sched. 20, s. 1 - 08/12/2016 Transitional Matters

• 26Adjustments for amounts under predecessor Act

  26 Adjustments made after 2008 that relate to amounts payable but not paid before 2009 under the Provincial Land Tax Act or that relate to overpayments made before 2009 under that Act shall be charged or credited under this Act to the owner of the land as if the amounts had been payable or the overpayments made under this Act. 2006, c. 33, Sched. Z.2, s. 26.

• 27

  27 Omitted (provides for coming into force of provisions of this Act). 2006, c. 33, Sched. Z.2, s. 27.

• 28

  28 Omitted (enacts short title of this Act). 2006, c. 33, Sched. Z.2, s. 28. ______________