Bill PR51 explained in plain English
Marine Museum of the Great Lakes at Kingston 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, 2nd 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 Pr51 permits the City of Kingston to exempt the Marine Museum of the Great Lakes at Kingston from property taxes for a specific period in 2016 and to cancel any taxes levied for that period.
This bill allows the City of Kingston to pass by-laws to exempt the Marine Museum of the Great Lakes at Kingston from municipal and school property taxes for a specific period in 2016. It also allows the cancellation of any taxes, interest, or penalties already levied on the specified property for that same period. The exemption and cancellation apply only to the portion of the property used by the museum and do not include local improvement rates.
- Allows the City of Kingston to exempt the specified property from municipal property taxes for the period of January 29, 2016, to August 23, 2016, excluding local improvement rates.
- Allows the City of Kingston to cancel municipal property taxes, including interest and penalties, for the specified property for the period of January 29, 2016, to August 23, 2016, excluding local improvement rates.
- Provides that if the City of Kingston exempts the specified property from municipal taxes, it is also exempt from school taxes for the same period.
- Provides that if the City of Kingston cancels municipal taxes, the school taxes, including interest and penalties, on the specified property are also cancelled for the same period.
- Clarifies that any portion of the specified property not occupied and used solely by the Marine Museum of the Great Lakes at Kingston during the specified period is not eligible for the tax exemption or cancellation.
- The Council of the City of Kingston
- The Marine Museum of the Great Lakes at Kingston
- Owners of property adjacent to the specified property
- Taxpayers in the City of Kingston
- The City of Kingston Council has the authority (but not the obligation) to pass by-laws for tax exemption and cancellation.
- The specified property is exempt from municipal and school taxes (excluding local improvement rates) for the period of January 29, 2016, to August 23, 2016, if the City of Kingston passes the relevant by-laws.
- The tax exemption and cancellation apply to the period of January 29, 2016, to August 23, 2016.
- The Act comes into force on the day it receives Royal Assent.
- Potential loss of municipal and school tax revenue for the City of Kingston for the specified period.
- Potential cancellation of collected municipal and school taxes, including interest and penalties, for the specified property and period.
- The bill addresses the cancellation of penalties and interest related to municipal and school taxes for the specified property and period.
- The effectiveness of the tax exemption and cancellation depends on the City of Kingston Council passing the necessary by-laws.
- The exemption and cancellation do not apply to local improvement rates.
- The bill only provides relief for the period of January 29, 2016, to August 23, 2016.
- The bill does not specify the exact process the City of Kingston must follow to pass the by-laws, other than stating it 'may pass a by-law'.
- It is not specified what happens if the City of Kingston does not pass a by-law.
Section 353 of the Municipal Act, 2001, concerning taxes collected on behalf of other bodies, will apply to taxes cancelled under this Act.
Source: Section 3(3)
The bill refers to the definition of 'land' within the Assessment Act to define '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 is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
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