Bill PR34 explained in plain English
Luso Canadian Charitable Society Act (Tax Relief), 2010
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 39th Parliament, 2nd 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
The Luso Canadian Charitable Society Act (Tax Relief), 2010, empowers the City of Toronto to exempt a specific property from municipal and school taxes and cancel previously owed taxes for that property.
This Ontario Act allows the City of Toronto council to pass by-laws that would exempt a specific property, known as 2295 St. Clair Avenue West, from municipal and school taxes. This exemption would apply from January 1, 2010, onwards, as long as the property is owned by the Luso Canadian Charitable Society, used solely as a centre for people with physical or developmental disabilities, and the Society remains a registered charity. The Act also allows the City of Toronto council to pass by-laws to cancel municipal and school taxes that were owed for this property from 2004 to 2009. The tax relief does not apply to local improvement rates.
- Allows the City of Toronto council to exempt a specific property from municipal and school taxes starting in 2010.
- Allows the City of Toronto council to cancel municipal and school taxes for the specified property for the years 2004 to 2009.
- Specifies the conditions under which the tax exemption can be granted.
- Names the property that can be exempted or have taxes cancelled.
- States that this Act comes into force on the day it receives Royal Assent.
- The Luso Canadian Charitable Society
- The City of Toronto council
- The owners of the property at 2295 St. Clair Avenue West, Toronto
- Municipal taxpayers in the City of Toronto (related to tax collection procedures)
- School boards in the City of Toronto (related to tax collection procedures)
- The City of Toronto council has the authority (but not the obligation) to pass by-laws for tax exemption and cancellation.
- The Luso Canadian Charitable Society has the right to have its property considered for tax exemption and cancellation, provided it meets specific conditions.
- The tax exemption is conditional upon the property being used solely for a centre for people living with physical or developmental disabilities, owned by the Society, and the Society being a registered charity.
- The Act comes into force on the day it receives Royal Assent (June 8, 2010).
- The tax exemption applies from January 1, 2010.
- The tax cancellation applies to the years 2004, 2005, 2006, 2007, 2008, and 2009.
- The Act provides for the exemption of municipal and school taxes for the specified property from 2010 onwards.
- The Act provides for the cancellation of municipal and school taxes for the specified property for the years 2004 through 2009.
- This relief does not extend to local improvement rates.
- The Act does not specify direct penalties for non-compliance but relies on the City of Toronto council's authority to pass by-laws and enforce them through existing municipal legislation.
- The effectiveness of the tax exemption and cancellation depends on the City of Toronto council passing the necessary by-laws.
- The tax relief does not cover local improvement rates.
- The Act does not define 'occupied and used solely for the purposes of a centre for people living with physical or developmental disabilities', leaving this interpretation to the City of Toronto council's by-law.
Section 353 of this Act will apply, with necessary modifications, to taxes that are exempted or cancelled under this new Act.
Source: Section 4 (3)
Section 318 of this Act will apply, with necessary modifications, to taxes that are exempted or cancelled under this new Act.
Source: Section 4 (3)
Defines 'specified property' by referring to the definition of land in this Act.
Source: Section 1
Specifies that the Luso Canadian Charitable Society must be a registered charity under this Act for the tax exemption to apply.
Source: Section 2 (c)
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