Bill PR14 explained in plain English
Special Ability Riding Institute Act (Tax Relief), 2019
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd 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 PR14 allows the Municipality of Middlesex Centre to exempt specified land used by the Special Ability Riding Institute from municipal and school taxes and to cancel previously levied taxes on that land.
This Act provides for tax relief for specific land owned and used by the Special Ability Riding Institute (SARI). It allows the Municipality of Middlesex Centre to pass by-laws to exempt these properties from municipal and school taxes, excluding local improvement rates. It also allows for the cancellation of certain taxes that were previously levied on this land for municipal and school purposes, including interest and penalties. The exemption and cancellation apply under specific conditions, including SARI being the registered owner, occupying and using the land solely, and being a registered charity.
- Allows the Municipality of Middlesex Centre to pass a by-law to exempt specific land, referred to as "specified land," from municipal property taxes.
- Allows the Municipality of Middlesex Centre to pass a by-law to exempt the "specified land" from school property taxes.
- Permits the cancellation of municipal property taxes, including interest and penalties, on the "specified land" for certain past periods (2017, 2018, and any other year or part of a year taxes were levied) if an exemption by-law is passed.
- Permits the cancellation of school property taxes, including interest and penalties, on the "specified land" for the same periods as municipal tax cancellations, if a municipal tax cancellation by-law is passed.
- Specifies that any portion of the "specified land" not solely occupied and used by SARI is not eligible for the tax exemption or cancellation.
- The Special Ability Riding Institute (SARI)
- The Municipality of Middlesex Centre
- Owners of property within the Municipality of Middlesex Centre (in relation to local improvement rates)
- School boards within the Municipality of Middlesex Centre
- The council of the Municipality of Middlesex Centre has the authority to pass by-laws for tax exemption and cancellation.
- The tax exemption and cancellation are conditional on SARI being the registered owner of the specified land, occupying and using it solely, and being a registered charity.
- The Act comes into force on the day it receives Royal Assent (December 12, 2019).
- Tax exemption can begin January 1, 2019.
- Tax cancellation can apply to all or part of the years 2017 and 2018, and any part of a year to which the exemption applies and for which taxes have been levied.
- The Act provides for an exemption from municipal and school taxes for specified land owned and used by SARI.
- The Act allows for the cancellation of municipal and school taxes, including interest and penalties, for specific past periods on the specified land.
- Local improvement rates are explicitly excluded from the tax exemption and cancellation.
- The exact definition and boundaries of the 'specified land' are established by reference to a specific plan (Plan 33R-19752) and the Assessment Act, and are not fully detailed within this Act itself.
- The application of the tax exemption and cancellation is contingent on the Municipality of Middlesex Centre passing specific by-laws.
- The Act specifies that only land occupied and used solely by SARI is eligible; if another entity occupies or uses any portion, that portion is not exempt or eligible for cancellation.
Section 353 of the Municipal Act, 2001, which deals with taxes collected on behalf of other bodies, will apply to taxes cancelled for school purposes under this Act.
Source: Section 3 (4)
The definition of "specified land" refers to the definition of land found in the Assessment Act.
Source: Section 1
The conditions for the tax exemption require SARI to be a registered charity as defined by the Income Tax Act (Canada).
Source: Section 1, Section 2 (1) (c), Section 3 (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.
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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