Bill PR43 explained in plain English
Ismaili Centre, Toronto, Aga Khan Museum and Aga Khan Park 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 provides tax exemptions and cancellations for the Ismaili Centre, Toronto, the Aga Khan Museum, and the Aga Khan Park for municipal and school purposes from September 1, 2014, to December 31, 2015, and onwards from January 1, 2016.
This Ontario Act provides tax relief for specific properties identified as the Ismaili Centre, Toronto, the Aga Khan Museum, and the Aga Khan Park. It exempts these properties from municipal and school taxes, excluding local improvement rates, starting from January 1, 2016, as long as they are owned by a registered charity and used for their specified purposes. The Act also cancels any municipal and school taxes, including interest and penalties, that were owed for these properties between September 1, 2014, and December 31, 2015. The exemption and cancellation apply only if the properties are owned and used by the Aga Khan Foundation Canada, the Aga Khan Museum, or another non-profit corporation for their designated functions.
- Exempts specified property from municipal and school taxes, excluding local improvement rates, from January 1, 2016, onwards, under certain conditions.
- Cancels municipal and school taxes, including interest and penalties, for the specified property from September 1, 2014, to December 31, 2015.
- Clarifies that any portion of the specified property not used for its designated charitable purposes remains taxable.
- Applies a specific section of the City of Toronto Act, 2006, to taxes for school purposes that are cancelled by this Act.
- Aga Khan Foundation Canada (also referred to as 'Foundation')
- The Aga Khan Museum (also referred to as 'Museum')
- The City of Toronto
- Municipal and school tax collectors and authorities
- The specified property is granted an exemption from municipal and school taxes from January 1, 2016, provided specific ownership and use conditions are met.
- Taxes for municipal and school purposes for the period of September 1, 2014, to December 31, 2015, are cancelled.
- The exemption and cancellation do not apply to any portion of the specified property used by an entity other than the Foundation or the Museum, or used for purposes other than operating the Centre, Museum, or Park.
- The Act came into force on the day it received Royal Assent (June 9, 2016).
- Tax exemption begins on January 1, 2016.
- Tax cancellation applies to the period from September 1, 2014, to December 31, 2015.
- Municipal and school tax revenues will be reduced for the specified properties due to the exemption and cancellation.
- The specified properties will not have to pay municipal and school taxes for the periods covered by the exemption and cancellation.
- The Act cancels taxes, including interest and penalties, for the period of September 1, 2014, to December 31, 2015.
- If any portion of the specified property is used by an entity other than the Foundation or the Museum, or for purposes other than operating the Centre, Museum, or Park, that portion is not exempt and taxes remain payable, implying potential penalties for non-payment if applicable under general tax law.
- The precise legal description of the 'specified property' is detailed in the Act and may require consulting property records.
- The exemption and cancellation apply only if the property is owned by the Aga Khan Foundation Canada or another non-profit corporation and used solely for operating the Ismaili Centre, Toronto, the Aga Khan Museum, and the Aga Khan Park. If these conditions are not met for any part of the property, that part is not exempt.
- The Act refers to definitions in the Assessment Act and the Income Tax Act (Canada), meaning these other statutes are relevant for full interpretation.
This is the Act itself, which grants the tax relief.
Source: Sections 2, 3, 5, 6, 7
Exempts the specified property from these taxes, except for local improvement rates, and cancels previously levied taxes.
Source: Sections 2, 3
This section, concerning taxes collected on behalf of other bodies, is applied with necessary modifications to school taxes cancelled by this Act.
Source: Section 5
Defines the criteria for an organization to be considered a registered charity, which is a condition for the tax exemption.
Source: Preamble, Section 2
Defines 'land' in the context of identifying the specified property.
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.
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