Bill PR45 explained in plain English
Boys and Girls Club of Niagara 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
Bill PR45 enables the City of Niagara Falls to grant tax relief to the Boys and Girls Club of Niagara for its property, including cancelling past taxes, provided certain conditions are met.
This Ontario Act allows the City of Niagara Falls to pass a by-law that would exempt the Boys and Girls Club of Niagara's specified property from municipal and school taxes, starting January 1, 2016. It also allows the city council to cancel taxes previously owed by the Club for municipal and school purposes for certain past years. The exemption and cancellation would not apply to any part of the property used by entities other than the Boys and Girls Club.
- Allows the City of Niagara Falls to pass a by-law to exempt the Boys and Girls Club of Niagara's specified property from municipal taxes, starting January 1, 2016.
- Allows the City of Niagara Falls to pass a by-law to cancel municipal taxes, including interest and penalties, for the Boys and Girls Club of Niagara's specified property for specified past years (2011-2015) and any year or part of a year to which the exemption applies.
- Allows the City of Niagara Falls, if it grants municipal tax exemption and cancellation, to also exempt the specified property from school taxes for the same periods.
- Allows the City of Niagara Falls, if it cancels municipal taxes, to also cancel school taxes, including interest and penalties, for the same periods.
- States that any portion of the specified property used by entities other than the Boys and Girls Club is not eligible for these tax exemptions or cancellations.
- The Boys and Girls Club of Niagara
- The City of Niagara Falls
- Owners of property located at 8800 McLeod Road, PT TWP LOT 180 RP 59R12912 PARTS 1 AND 6 in the City of Niagara Falls
- School boards in the City of Niagara Falls
- The City of Niagara Falls council has the discretion (may pass a by-law) to grant the tax exemption and cancellation.
- The exemption applies only if the Boys and Girls Club of Niagara is the registered owner of the specified property and the property is occupied and used solely by the Club or jointly with other qualifying non-profit entities.
- The Boys and Girls Club of Niagara must be a registered charity under the Income Tax Act (Canada).
- The tax exemption begins on January 1, 2016.
- The tax cancellation can apply to the years 2011, 2012, 2013, 2014, and 2015, as well as any year or part of a year to which the exemption applies.
- The Act came into force on the day it received Royal Assent, which was June 9, 2016.
- Potential reduction in municipal property tax revenue for the City of Niagara Falls.
- Potential reduction in school property tax revenue for the relevant school boards.
- Cancellation of previously levied municipal and school taxes, including interest and penalties, for the Boys and Girls Club of Niagara for certain years.
- The Act itself does not specify penalties, but it allows the City of Niagara Falls to pass by-laws. Enforcement would typically be through municipal tax collection processes.
- The Act specifies the exact property location and assessment details but refers to the 'Assessment Act' for the definition of 'land', which could introduce complexity.
- The tax exemption and cancellation are conditional on the City of Niagara Falls council passing by-laws, meaning it is not automatic.
- The conditions for the by-laws require the specified property to be occupied and used solely by the Boys and Girls Club of Niagara or jointly with other non-profit entities that would themselves be exempt if they owned the property. The Act does not define 'jointly occupied and used'.
- If any portion of the specified property is used by an entity other than the Boys and Girls Club, that portion is explicitly not exempt from taxation or eligible for tax cancellation.
Section 353, which deals with taxes collected on behalf of other bodies, will apply to the school taxes that are cancelled by this Act.
Source: Section 3(4)
The Act references the definition of 'land' in the Assessment Act to define the 'specified property'.
Source: Section 1
The Act requires the Boys and Girls Club of Niagara to be a registered charity within the meaning of the Income Tax Act (Canada) for the tax exemption and cancellation by-laws to be passed.
Source: Section 2(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