Bill PR86 explained in plain English
Luso Canadian Charitable Society Act (Tax Relief), 2018
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 41st Parliament, 3rd 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 PR86 allows the City of Mississauga to grant tax exemptions and cancellations for specific land owned by the Luso Canadian Charitable Society, effective from January 1, 2018.
This Act allows the City of Mississauga to exempt specific land owned by the Luso Canadian Charitable Society from municipal and school taxes, starting from January 1, 2018. It also allows the City to cancel property taxes that were owed for municipal and school purposes for the years 2016, 2017, and any subsequent years the property is exempt, provided certain conditions are met. These conditions include the Society owning the property, using it for a not-for-profit charitable centre for people with physical or developmental disabilities, and being a registered charity in Canada. The exemption and cancellation of taxes do not apply to any part of the property used by other entities. The Act came into effect on May 7, 2018.
- Authorizes the City of Mississauga council to pass a by-law to exempt specific land from municipal property taxes (excluding local improvement rates) starting January 1, 2018.
- Allows the City of Mississauga council to pass a by-law to cancel municipal property taxes (including interest and penalties) for 2016, 2017, and subsequent years for the specified property.
- Authorizes the City of Mississauga council to exempt the specified property from school taxes for the same period it is exempt from municipal taxes.
- Allows the City of Mississauga council to cancel school taxes (including interest and penalties) for the same period municipal taxes are cancelled.
- Specifies conditions that must be met for the tax exemption and cancellation to apply.
- States that any part of the specified property not used by the Luso Canadian Charitable Society or qualifying not-for-profit entities is not eligible for the tax exemption or cancellation.
- States that the Act comes into force on the day it receives Royal Assent.
- The Luso Canadian Charitable Society
- The City of Mississauga
- Owners of property located at 6245 Mississauga Road, PT LT 7 CON 4 WHS STREETSVILLE AS IN R0940808, EXCEPT PT 2 43R
- The Municipal Property Assessment Corporation (implied through assessment roll number identification)
- The province of Ontario (in its capacity to legislate)
- Individuals with physical or developmental disabilities who may use the services provided by the Luso Canadian Charitable Society.
- The City of Mississauga has the authority to pass by-laws for tax exemption and cancellation.
- The Luso Canadian Charitable Society must meet specific criteria (ownership, use, registered charity status) to benefit from the tax relief.
- The tax exemption and cancellation apply only to the specified property and not to portions used by other entities.
- January 1, 2018: The beginning date for the potential municipal and school tax exemption.
- 2016 and 2017: Years for which municipal and school taxes may be cancelled.
- May 7, 2018: The date the Act received Royal Assent and came into force.
- Potential loss of municipal tax revenue for the City of Mississauga.
- Potential loss of school tax revenue for the province/local school boards.
- Cancellation of taxes, interest, and penalties for the specified property for specific periods.
- The Act does not specify penalties for non-compliance but relies on the City of Mississauga's council passing by-laws that must adhere to the conditions outlined in the Act. If conditions are not met, the exemption or cancellation may not apply.
- The Act depends on the City of Mississauga's council passing specific by-laws to enact the tax exemption and cancellation. The bill does not mandate these by-laws.
- The precise definition of 'occupied and used' for the specified property and the criteria for 'joint occupation' with other not-for-profit entities are not detailed.
- The extent of 'local improvement rates' not subject to exemption is not further defined within this Act.
- The specific 'specified purpose' for which the land must be used is described generally as a 'facility providing not-for-profit services for people living with physical or developmental disabilities'.
Section 353 of the Municipal Act, 2001, regarding taxes collected on behalf of other bodies, applies with necessary modifications to taxes cancelled for school purposes.
Source: Section 3(4)
Allows the City of Mississauga to pass a by-law to exempt specified property from municipal taxes and cancel existing municipal taxes.
Source: Section 2
Allows the City of Mississauga to exempt specified property from school taxes and cancel existing school taxes.
Source: Section 3
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