Bill PR39 explained in plain English
Corporation of Massey Hall and Roy Thomson Hall 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
The Corporation of Massey Hall and Roy Thomson Act (Tax Relief), 2016 allows the City of Toronto to exempt and cancel municipal and school taxes for certain properties owned and occupied by The Corporation of Massey Hall and Roy Thomson Hall.
This Ontario Act provides for tax exemptions and cancellations for specific properties owned and used by The Corporation of Massey Hall and Roy Thomson Hall. It allows the City of Toronto council to pass by-laws to grant these tax reliefs.
- Authorizes the City of Toronto council to pass by-laws to exempt specified land from municipal and school taxes.
- Authorizes the City of Toronto council to pass by-laws to cancel municipal and school taxes that were levied on specified land for certain past periods and for any future period if exempt.
- Authorizes the City of Toronto council to pass by-laws to exempt a specified condominium unit from municipal and school taxes, in proportion to the Corporation's ownership interest.
- Authorizes the City of Toronto council to pass by-laws to cancel municipal and school taxes levied on a specified condominium unit, in proportion to the Corporation's ownership interest, for certain periods if exempt.
- The Corporation of Massey Hall and Roy Thomson Hall
- The Council of the City of Toronto
- Municipal tax collectors in Toronto
- School tax collectors in Toronto
- The City of Toronto council has the authority to pass by-laws for tax exemptions and cancellations.
- Tax exemptions for specified land and condominium units are conditional on the Corporation being a registered charity, and the land/unit being occupied and used solely by the Corporation.
- Tax exemptions for specified land may begin as early as January 1, 2016.
- Tax cancellations for specified land can apply retroactively from July 11, 2014, to December 31, 2014, and for the full year 2015.
- Tax exemptions for the specified condominium unit begin on the date ownership is transferred to the Corporation.
- The Act came into force on June 9, 2016 (the day it received Royal Assent).
- Potential reduction in municipal and school tax revenue for the City of Toronto on the specified land and specified condominium unit.
- Cancellation of previously levied municipal and school taxes, including interest and penalties, for certain periods.
- The bill does not specify penalties for non-compliance but outlines conditions for tax exemptions and cancellations that, if not met, would mean the properties are subject to standard taxation.
- The specific boundaries and legal descriptions of the 'specified land' and 'specified condominium unit' are detailed in Schedules 1 and 2 of the Act.
- The City of Toronto council must pass by-laws to enact the tax exemptions and cancellations; the Act itself does not automatically grant them.
- Tax exemptions and cancellations do not apply to any portion of the specified land occupied or used by an entity other than the Corporation.
- Exemptions and cancellations do not apply to local improvement rates.
- For the specified condominium unit, exemptions and cancellations are applied 'in proportion to the Corporation's ownership interest'.
Applies to taxes cancelled for the specified condominium unit on behalf of other bodies.
Source: Section 3(6)
Defines 'registered charity' for the purposes of tax exemptions under this Act.
Source: Sections 2(1)(c) and 3(1)(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