Municipal Extra-Territorial Tax Act

Bills that amended this Act0

No published amendment links yet for this Act.

Sections29

• 1Definitions

  1 (1) In this Act, “attributable commercial assessment” means the commercial assessment of a designated business that is attributed to a designated municipality as determined under subsection 3 (2); (“évaluation relative aux activités commerciales attribuable”) “commercial assessment” means the assessment of land in the prescribed extra-territorial property classes taxable for school purposes; (“évaluation relative aux activités commerciales”) “designated business” means a person owning or operating any business that is situated within a municipal taxing area and that the Minister has designated under subsection 2 (1); (“entreprise désignée”) “designated municipality” means the townships of Marathon and Manitouwadge in the Territorial District of Thunder Bay and any other municipality which the Minister may designate, to which all or any portion of the commercial assessment of a designat…

• 1.
• 2Regulations

  2 (1) If the Minister is of the opinion that a municipality has experienced or will experience substantially increased expenditures as a result of a significant number of employees of businesses located in the municipal taxing area residing in that municipality, the Minister, subject to the approval of the Lieutenant Governor in Council, may make regulations, (a) declaring an affected municipality as a designated municipality under this Act; (b) declaring the business or businesses located in a municipal taxing area as a designated business under this Act; (c) designating the roll number in accordance with the last returned assessment roll pertaining to the land of a designated business; (d) specifying which designated municipalities are eligible to receive attributable commercial assessment from a designated business; (e) prescribing the types or classes of employment that shall be incl…

• 2.
• 3Taxation of land in territory without municipal organization

  3 (1) Where the Minister has made a regulation under subsection 2 (1), the attributable commercial assessment is subject to taxation for municipal purposes by the designated municipality. R.S.O. 1990, c. M.54, s. 3 (1). Determination of attributable commercial assessment (2) The Minister shall, in each year and for each designated municipality, determine the attributable commercial assessment from each designated business in accordance with the following formula: Attributable Commercial Assessment = CA × WFDM ÷ WFDB Where, “CA” is the commercial assessment of a designated business; “WFDB” is the work force of a designated business; “WFDM” is the work force in a designated municipality. 1997, c. 29, s. 62 (3); 2009, c. 33, Sched. 21, s. 9. Power of Minister to make determination (3) Despite subsection (2) and subject to subsection (4), the Minister may determine attributable commercial as…

• 3.
• 4Determination and notification of attributable commercial assessment

  4 (1) If the Minister has made a regulation under subsection 2 (1), the Minister shall, for each year in which the regulation is in effect, (a) determine the attributable commercial assessment for each designated municipality with respect to each designated business; (b) notify the treasurer of each designated municipality of the assessments attributable to that municipality within thirty days of the return of the assessment roll under section 36 of the Assessment Act; and (c) notify each designated business of the attributable commercial assessment pertaining to each designated municipality within thirty days of the return of the assessment roll under section 36 of the Assessment Act. R.S.O. 1990, c. M.54, s. 4 (1). Transition (2) Despite clauses (1) (b) and (c), within ninety days after the date the regulation made under subsection (1) comes into force, the Minister shall notify the tr…

• 4.
• 5Levy in respect of commercial assessment

  5 If the treasurer has received notice under section 4, the land of the designated business shall be deemed, for the purposes of taxation by the designated municipality, to be land within the designated municipality with an assessment equal to the attributable commercial assessment. 1997, c. 29, s. 62 (4). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 62 (4) - 01/01/1998

• 5.
• 6Assessment

  6 The land of a designated business shall be assessed under section 17 or 18 of the Assessment Act as applicable. 1997, c. 29, s. 62 (4). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 62 (4) - 01/01/1998

• 6.
• 7Repealed

  7 Repealed: 1997, c. 29, s. 62 (4). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 62 (4) - 01/01/1998

• 7.
• 8Sums added to collector’s roll

  8 (1) The yearly tax equivalent amount shall be added to the collector’s roll of taxes when it is prepared for the year in which the sums are payable and upon being so added such sums are deemed to be municipal taxes due on the commercial assessment in respect of which they are payable. R.S.O. 1990, c. M.54, s. 8 (1). Collection and recovery of taxes (2) Sections 339 to 352 of the Municipal Act, 2001 apply with necessary modifications to the collection and recovery of taxes, including the addition of percentage charges and interest for non-payment of taxes and the proceedings that may be taken in default thereof. R.S.O. 1990, c. M.54, s. 8 (2); 2002, c. 17, Sched. F, Table. Reduction or refund of taxes (3) Sections 354, 357 and 359 of the Municipal Act, 2001 apply to the striking of taxes from the roll and to the cancellation, reduction or refund of taxes and the proceedings that may be …

• 8.
• 9Definition

  9 (1) In this section, “designated municipality” includes a district school area board established under the Education Act. R.S.O. 1990, c. M.54, s. 9 (1); 1997, c. 31, s. 159. Powers and duties of designated municipality (2) Subject to this section, a designated municipality has the powers and duties of a municipality under Part XI of the Municipal Act, 2001, and the treasurer of a designated municipality, or an officer or collector having the powers and duties of a treasurer under the Education Act, has the powers and duties of the treasurer of a municipality under Part XI of the Municipal Act, 2001. R.S.O. 1990, c. M.54, s. 9 (2); 2002, c. 17, Sched. F, Table. Tax arrears certificate (3) Subject to section 373 or 373.1 of the Municipal Act, 2001, any designated municipality may register a tax arrears certificate against the title to the land owned by a designated business with respect…

• 9.
• 10Designated municipality deemed to be designated business

  10 Where, (a) the commercial assessment of a designated business is attributed to two or more designated municipalities; and (b) a designated municipality has registered a notice of vesting under subsection 379 (5) of the Municipal Act, 2001,

• 10.
• [s10]

  that designated municipality shall be deemed to be the designated business for the purposes of this Act and land of a designated business shall be assessed against the owner and tenant in accordance with paragraph 9 of section 3 of the Assessment Act. R.S.O. 1990, c. M.54, s. 10; 2002, c. 17, Sched. F, Table. Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003

• 11.
• 11Increase of assessment for certain purposes

  11 The attributable commercial assessment shall be included in determining the assessment of a designated municipality for purposes of apportioning the requisition or levy of any body other than a school board. 1997, c. 29, s. 62 (5). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 62 (5) - 01/01/1998

• 12.
• 12Yearly tax equivalent amount

  12 The yearly tax equivalent amount shall be deemed to be, (a) a corporation tax, for the purposes of section 16 of the Corporations Tax Act as that section read on December 31, 2008; and (b) a proper working expense of a mine, for the purposes of subsection 3 (13) of the Mining Tax Act. R.S.O. 1990, c. M.54, s. 12; 2004, c. 16, Sched. D, Table; 2008, c. 19, Sched. V, s. 6. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004 2008, c. 19, Sched. V, s. 6 - 01/01/2009

• 13.
• 13Repealed

  13 Repealed: 1997, c. 29, s. 62 (6). Section Amendments with date in force (d/m/y) 1997, c. 29, s. 62 (6) - 01/01/1998

• 14.
• 14List of names and addresses of employees to be provided to Minister

  14 (1) A designated business shall, on or before the 31st day of July in each year preceding the year of the levy in which a regulation made under subsection 2 (1) is in force, provide to the Minister a list containing the name of each person employed at the works and facilities of the designated business on the 30th day of June in that year and the municipality, local services board, Indian reserve or other unincorporated community in which the employee resides. R.S.O. 1990, c. M.54, s. 14 (1). Transition (2) Despite subsection (1), within thirty days after the date the regulation made under subsection 2 (1) comes into force, a designated business shall provide to the Minister a list containing the name of each person employed at the works and facilities of the designated business on the date the regulation came into force and the municipality, local services board, Indian reserve or ot…