Bill PR18 explained in plain English
Centre for International Governance Innovation Act (Tax Relief), 2015
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 41st 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
The Centre for International Governance Innovation Act (Tax Relief), 2015, permits the City of Waterloo to exempt specific land owned by the Centre for International Governance Innovation from municipal and school taxes and to cancel taxes for a defined past period, while also repealing a previous act.
This Ontario bill, the Centre for International Governance Innovation Act (Tax Relief), 2015, allows the City of Waterloo to pass by-laws to exempt certain land from municipal and school taxes. This exemption applies from January 1, 2015, as long as the land is used for specific purposes by the Centre for International Governance Innovation or other eligible non-profit entities. The bill also permits the cancellation of municipal and school taxes, including interest and penalties, that were owed on this land from September 1, 2014, to December 31, 2014. Additionally, the bill repeals the Centre for International Governance Innovation Act, 2006.
- Allows the City of Waterloo council to pass by-laws to exempt specific land (defined as 'specified property') from municipal taxes, excluding local improvement rates.
- Allows the City of Waterloo council to exempt the 'specified property' from school taxes.
- Permits the cancellation of municipal taxes, including interest and penalties, for the 'specified property' for the period of September 1, 2014, to December 31, 2014.
- Permits the cancellation of school taxes, including interest and penalties, for the 'specified property' for the same period as municipal tax cancellation.
- Specifies conditions under which the tax exemption and cancellation can apply, including the ownership and use of the land and the status of the Centre for International Governance Innovation as a registered charity.
- States that if any part of the 'specified property' is used by an entity not eligible for exemption, that part will not be exempt from municipal or school taxes.
- Repeals the Centre for International Governance Innovation Act, 2006.
- States that the Act comes into force on the day it receives Royal Assent.
- The Centre for International Governance Innovation
- The City of Waterloo (its council and tax collectors)
- Owners of the specified property (if not the Centre for International Governance Innovation)
- Occupants of the specified property
- The Province of Ontario
- School boards (in relation to school taxes on the property)
- The City of Waterloo council has the authority to pass by-laws for tax exemption and cancellation under specific conditions.
- The Centre for International Governance Innovation must be a registered charity for the tax exemption and cancellation to apply.
- The specified property must be used by the Centre for International Governance Innovation or other qualifying non-profit entities for the exemption to apply.
- Local improvement rates are not eligible for exemption or cancellation under this Act.
- The Act comes into force on the day it receives Royal Assent (June 4, 2015).
- Tax exemption begins on January 1, 2015.
- Tax cancellation applies to the period from September 1, 2014, to December 31, 2014.
- Municipal taxes, including interest and penalties, may be cancelled for the period of September 1, 2014, to December 31, 2014.
- School taxes, including interest and penalties, may be cancelled for the period of September 1, 2014, to December 31, 2014.
- The 'specified property' is exempt from municipal and school taxation (excluding local improvement rates) from January 1, 2015, while used for specified purposes.
- Potential loss of tax revenue for the City of Waterloo and school boards related to the specified property.
- If any portion of the specified property is used by a non-exempt entity, that portion is not exempt from taxation, and tax cancellation does not apply to it.
- The Act does not specify direct penalties for the Centre for International Governance Innovation or the City of Waterloo, but rather outlines conditions for tax exemption and cancellation.
- The exact definition and boundaries of the 'specified property' are detailed by legal description and municipal address provided in Section 1.
- The by-laws granting exemption and cancellation must be passed by the council of the City of Waterloo; the Act enables this but does not mandate it.
- The exemption and cancellation apply only if the conditions in Section 2(1) (a), (b), and (c) are met.
- Local improvement rates are explicitly excluded from the tax exemption and cancellation provisions.
- If the property is not used solely by the Centre for International Governance Innovation or jointly with other qualifying non-profit entities, the exemption does not apply to portions used by others.
- The Act repeals the previous 2006 Act, but the specifics of that repeal's effect beyond the new Act's provisions are not detailed.
- The Act does not specify what happens if the Centre for International Governance Innovation ceases to be a registered charity or if the property use changes after the exemption period.
This previous Act is no longer in effect.
Source: Section 4
This section, which deals with taxes collected on behalf of other bodies, will apply to taxes cancelled under this new Act.
Source: Section 3(4)
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