Bill PR28 explained in plain English
YMCA of Hamilton/Burlington/Brantford Act (Tax Relief), 2014
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 40th 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
This Act permits the YMCA of Hamilton/Burlington/Brantford to hold property in specified cities and enables Brantford to grant tax exemptions and cancellations for certain YMCA or Wilfrid Laurier University properties.
This Ontario Act allows the YMCA of Hamilton/Burlington/Brantford to own property in Hamilton, Burlington, and Brantford. It also allows the City of Brantford to exempt certain lands owned by the YMCA or Wilfrid Laurier University from municipal and school taxes, starting from January 1, 2014, provided specific conditions about ownership and use are met. The Act also allows the City of Brantford to cancel municipal and school taxes, including interest and penalties, for the years 2010 to 2013, and for any subsequent period where taxes were levied and the exemption applies. Additionally, the Act repeals three previous acts related to the incorporation and tax status of the Hamilton and Brantford YMCAs.
- Grants the YMCA of Hamilton/Burlington/Brantford the power to acquire and hold real property in the cities of Hamilton, Burlington, and Brantford, and to deal with that property.
- Allows the City of Brantford's council to pass by-laws to exempt land from municipal taxation (excluding local improvement rates) starting January 1, 2014.
- Specifies conditions for the municipal tax exemption, including that the land must be owned by the YMCA of Hamilton/Burlington/Brantford or Wilfrid Laurier University (or both), and occupied and used by the YMCA or jointly by the YMCA and other eligible non-profit entities, with the YMCA being a registered charity.
- Clarifies that any portion of the land used by an entity not eligible for exemption will not be exempt from municipal taxes.
- Enables the City of Brantford's council, if a by-law under section 2 is passed, to cancel municipal taxes (including interest and penalties) for the years 2010 to 2013 and for any future period where the exemption applies and taxes have been levied.
- Provides that if the City of Brantford exempts land from municipal taxes under section 2, the same land is also exempt from school taxes for the same period.
- States that if the City of Brantford cancels municipal taxes under section 3, school taxes (including interest and penalties) for the same land are also cancelled for the corresponding periods.
- Applies section 353 of the Municipal Act, 2001 (taxes collected on behalf of other bodies) to school taxes cancelled under subsection 4(2).
- Repeals three previous Ontario statutes related to the incorporation and tax provisions of the Hamilton Young Men’s Christian Association and The Brantford Young Men’s Christian Association.
- YMCA of Hamilton/Burlington/Brantford
- Wilfrid Laurier University
- The City of Brantford (its council and municipal taxation)
- School boards/authorities in the City of Brantford
- Owners of land in the City of Brantford that is also owned by the YMCA or Wilfrid Laurier University.
- YMCA of Hamilton/Burlington/Brantford has the right to acquire and hold real property in Hamilton, Burlington, and Brantford.
- The City of Brantford's council has the power to pass by-laws for tax exemptions and cancellations for specific lands.
- Landowners are entitled to tax exemptions and cancellations if their lands meet the conditions outlined in the Act and the by-laws passed by Brantford City Council.
- The Act comes into force on the day it receives Royal Assent.
- Municipal tax exemptions can begin January 1, 2014.
- Taxes for the years 2010, 2011, 2012, and 2013 may be cancelled.
- Potential loss of municipal and school tax revenue for the City of Brantford on specific lands.
- Cancellation of municipal and school taxes, including interest and penalties, for the years 2010-2013 and subsequent periods for eligible lands.
- The Act does not affect local improvement rates.
- The Act does not specify penalties for non-compliance, but it allows for the cancellation of taxes if by-laws are passed by the City of Brantford.
- The extent to which the City of Brantford's council will pass by-laws for tax exemptions and cancellations is not determined by the Act.
- The Act clarifies that if any portion of the land is occupied and used by an entity that would not be exempt if it owned the land solely, that portion remains taxable.
- The Act's tax exemption and cancellation provisions do not apply to local improvement rates.
This Act refers to the definition of 'land' in the Assessment Act for the purpose of municipal tax exemptions.
Section 353 of the Municipal Act, 2001, which deals with taxes collected on behalf of other bodies, is applied to school taxes that are cancelled by this Act.
Section 1 of this Act, as it read before amendment by The Hamilton Y.M.C.A. Act, 1940, is repealed.
This entire Act is repealed.
This entire Act is repealed.
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