Bill PR38 explained in plain English
Corporation of the Municipality of Huron Shores and the Thessalon First Nation Act (Tax Relief), 2016
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
This Act authorizes the Municipality of Huron Shores to provide tax relief to the Thessalon First Nation for specific land it owns or holds in trust.
This Act allows the Municipality of Huron Shores to exempt certain land owned by or held in trust for the Thessalon First Nation from municipal and school taxes. It also allows the municipality to cancel these taxes, including any interest and penalties, for the years 2001 to 2014, and for any future years as long as the land is occupied and used by the Thessalon First Nation. Local improvement rates are not affected by this exemption or cancellation. The Act also clarifies that if any part of the specified land is used by someone other than the Thessalon First Nation, that part will still be subject to taxation.
- Allows the Municipality of Huron Shores to pass by-laws to exempt specific land from municipal property taxes, except for local improvement rates, starting January 1, 2015.
- Allows the Municipality of Huron Shores to pass by-laws to cancel municipal property taxes, including interest and penalties, for the specific land for the period of January 1, 2001, to December 31, 2014, and for any future years.
- Specifies that the exemption and cancellation of municipal taxes only apply if the land is occupied and used solely by the Thessalon First Nation and is owned by or held in trust for them.
- States that any portion of the specified land not meeting these conditions remains taxable for municipal purposes.
- Provides that the specified land is also exempt from school taxes under the same conditions as municipal taxes, and that school taxes can also be cancelled.
- Clarifies that any portion of the specified land not exempt from municipal taxes is also not exempt from school taxes, and that cancellation of municipal taxes does not apply to such portions.
- States that the Act comes into force on the day it receives Royal Assent.
- The Corporation of the Municipality of Huron Shores
- The Thessalon First Nation
- Property owners of the specified land (if applicable)
- Taxpayers within the Municipality of Huron Shores (in relation to potential impacts on municipal finances)
- School boards
- The Municipality of Huron Shores has the authority (option) to pass by-laws for tax exemption and cancellation.
- The Thessalon First Nation has the potential right to be exempt from and have taxes cancelled on the specified land, provided conditions are met.
- Tax exemption can begin January 1, 2015.
- Tax cancellation applies to the period from January 1, 2001, to December 31, 2014, and potentially future years.
- The Act comes into force on the day it receives Royal Assent.
- Potential cancellation of municipal and school taxes (excluding local improvement rates) for the specified land for the years 2001-2014 and future years.
- Potential reduction in tax revenue for the Municipality of Huron Shores and the relevant school boards.
- The Act notes the municipality has paid tax levy charges to the province and other agencies, causing it financial hardship, and that private legislation is sought to address this.
- The Act allows for the cancellation of taxes, including interest and penalties, for specific periods.
- If any portion of the specified land is not used solely by the Thessalon First Nation, that portion remains subject to taxation and does not benefit from cancellation.
- The specific land parcels are detailed, but the exact size and boundaries are not provided in plain terms.
- The Act is permissive; the Municipality of Huron Shores council *may* pass by-laws, meaning it is not mandatory.
- The Act does not define 'occupied and used solely by the Thessalon First Nation' or specify how this is to be verified.
- The Act does not specify the process for the Municipality of Huron Shores to pass the by-laws.
- The exact financial impact on the municipality and school boards is not quantified.
- The Act does not specify what happens if the Thessalon First Nation ceases to own or occupy the land in the future, beyond stating the exemption applies 'while' conditions are met.
Section 353 of the Municipal Act, 2001, which deals with taxes collected on behalf of other bodies, will apply with necessary changes to school taxes cancelled under this Act.
Source: Section 3(4)
The definition of 'land' in the Assessment Act is used to define 'specified land' within this Act.
Source: Section 1
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.
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Vote Summary
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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.
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