Bill PR3 explained in plain English
Master's College and Seminary Act (Tax Relief), 2012
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 40th Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This Act enables the City of Peterborough to exempt Master's College and Seminary's specified property from municipal and school taxes and cancel previously levied taxes under certain conditions.
Bill PR3, the Master's College and Seminary Act (Tax Relief), 2012, allows the City of Peterborough to pass by-laws to exempt specific land owned by Master's College and Seminary from municipal and school property taxes. It also allows for the cancellation of taxes previously levied on this land for municipal and school purposes for certain periods in 2010, 2011, and future years. The exemption and cancellation would apply as long as the land is used solely for the purposes of the college and seminary, and the institution is a registered charity. Local improvement rates are not affected by this exemption.
- Amends the Master's College and Seminary Act, 2001, by adding a new section 9.2.
- Grants the City of Peterborough council the authority to pass by-laws to exempt certain land (known as 780 Argyle Street) from municipal property taxes, starting January 1, 2012.
- Specifies that the exemption from municipal taxes will not include local improvement rates.
- Allows the City of Peterborough council to pass by-laws to cancel municipal taxes, including interest and penalties, on the specified property for periods including August 1, 2010 to December 31, 2010, the full year 2011, and any future years or parts of years for which the exemption applies and taxes have been levied.
- States that if the municipal tax exemption by-law is passed, the specified property will also be exempt from school taxes for the same periods.
- States that if the municipal tax cancellation by-law is passed, school taxes, including interest and penalties, on the specified property will also be cancelled for the same periods.
- Applies section 353 of the Municipal Act, 2001 (taxes collected on behalf of other bodies) to school taxes cancelled under this Act.
- States that this Act comes into force on the day it receives Royal Assent.
- Master's College and Seminary
- The City of Peterborough
- The Council of the City of Peterborough
- Property owners in the City of Peterborough (indirectly, as the exemption relates to specific property)
- The public school system in the City of Peterborough (indirectly, due to school tax exemptions)
- The City of Peterborough council has the authority to pass by-laws to grant tax exemptions and cancellations.
- Master's College and Seminary must occupy and use the specified property solely for its purposes to be eligible for tax exemption.
- Master's College and Seminary must be a registered charity under the Income Tax Act (Canada) to be eligible for tax exemption.
- The Act comes into force on the day it receives Royal Assent (June 19, 2012).
- The municipal and school tax exemption for the specified property can begin on January 1, 2012.
- Municipal and school taxes can be cancelled for the period from August 1, 2010, to December 31, 2010.
- Municipal and school taxes can be cancelled for the full year 2011.
- Municipal and school taxes can be cancelled for any future year or part of a year to which the exemption applies and taxes have been levied.
- Potential reduction in municipal tax revenue for the City of Peterborough.
- Potential reduction in school tax revenue for the relevant school board.
- Cancellation of taxes, including interest and penalties, on the specified property for Master's College and Seminary for the years 2010, 2011, and potentially future years.
- The exemption and cancellation do not apply to local improvement rates.
- The bill does not specify penalties for non-compliance.
- Section 353 of the Municipal Act, 2001, applies to school taxes cancelled, which may involve procedures for accounting for these funds if they were collected on behalf of other bodies.
- The specific by-laws for exemption and cancellation must be passed by the City of Peterborough council; the bill grants the authority but does not mandate it.
- The definition of 'specified property' is based on an address and a property identifier in the Assessment Act, which could require further clarification if disputes arise.
- The bill does not explicitly define what constitutes 'use solely for the purposes of Master's College and Seminary' beyond the general description.
A new section (9.2) is added to allow the City of Peterborough to exempt and cancel taxes on specific property used by Master's College and Seminary.
Source: Section 1
Section 353 of this Act, concerning taxes collected on behalf of other bodies, applies to school taxes cancelled under Bill PR3.
Source: Section 9.2 (5)
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textProcess Snapshot
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced