Municipal Tax Assistance Act

Bills that amended this Act0

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Sections14

• 1Definitions

  1 In this Act, “Crown agency” means an agency of the Crown in right of Ontario, but does not include Ontario Hydro Financial Corporation; (“organisme de la Couronne”) “highways” means highways, docks, ferries, wharfs, parking lots in connection therewith, land held to provide clear view at road junctions and railroad crossings, and land acquired and held for future highways; (“voies publiques”) “Minister” means the Minister of Municipal Affairs and Housing; (“ministre”) “municipality” means a local municipality; (“municipalité”) “provincial property” means real property owned by the Crown in right of Ontario or by any Crown agency, but does not include property owned or held in trust by Ontario Hydro Financial Corporation; (“biens provinciaux”) “real property” includes buildings and structures erected thereon; (“bien immeuble”) “tenant” means a tenant within the meaning of section 18 of …

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• 2Limitation

  2 (1) Nothing in this Act confers a right to a payment. R.S.O. 1990, c. M.59, s. 2 (1). Idem (2) Nothing in this Act authorizes a municipality to levy taxes on provincial property or against the Crown in right of Ontario or any Crown agency. R.S.O. 1990, c. M.59, s. 2 (2). Non-application 3 (1) Subject to the regulations, this Act does not apply to, (a) parks operated under the Niagara Parks Act or the St. Lawrence Parks Commission Act, hospitals, penal institutions, educational institutions, museums, libraries, highways, correctional institutions, cemeteries, minerals, cooling stations, weigh-scales and inspection stations, fish hatcheries or provincial forests; (b) real property that is subject to municipal taxation under section 18 of the Assessment Act; or (c) unpatented lands, unless they are occupied by a tenant. 2018, c. 8, Sched. 18, s. 2 (1). Minister’s decision (2) The Minister…

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• 3Non-application
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• 4Payments

  4 (1) The Minister, in respect of provincial property owned by the Crown in right of Ontario and not occupied by a Crown agency, may pay in each year to the municipality in which the property is situate an amount equal to the tax for municipal purposes that would be payable if the property were taxable. 1997, c. 29, s. 63 (2). Same (2) Every Crown agency, in respect of provincial property owned or occupied by it, may pay in each year to the municipality in which the property is situate an amount equal to the tax for municipal purposes that would be payable if the property were taxable. 1997, c. 29, s. 63 (2). Crown tenants (3) Despite subsections (1) and (2), the following rules apply to provincial property occupied by a tenant: 1. The Minister or Crown agency that owns the property may pay in each year to the municipality in which the property is situate an amount equal to the tax for m…

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• 5Payment by Minister

  5 The Minister may make a payment under this Act on behalf of any ministry or Crown agency and the payment may be recovered from the ministry or Crown agency on whose behalf the payment was made. R.S.O. 1990, c. M.59, s. 5.

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• 6Funds for payments

  6 (1) In respect of provincial property owned and occupied by the Crown in right of Ontario, the money required for the purposes of this Act are payable out of the money appropriated therefor by the Legislature. R.S.O. 1990, c. M.59, s. 6 (1). Idem (2) In respect of provincial property owned or occupied by a Crown agency, the money required for the purposes of this Act are payable out of the funds of the agency. R.S.O. 1990, c. M.59, s. 6 (2).

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• 7Application of Act

  7 The provisions of this Act apply despite anything in any other general or special Act or any agreement heretofore made. R.S.O. 1990, c. M.59, s. 7. ______________

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