Bill PR37 explained in plain English
Parya Trillium Foundation Act (Tax Relief), 2021
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
This Act enables the City of Markham to exempt and cancel property taxes for the Parya Trillium Foundation's specified land, subject to certain conditions.
This Act allows the City of Markham council to pass by-laws that would exempt the Parya Trillium Foundation's property at 344 John Street, Markham, from municipal and school property taxes. The exemption would apply to taxes for municipal and school purposes, excluding local improvement rates. It would be in effect from January 1, 2020, onwards, as long as the Foundation owns the land, occupies and uses it solely, and is a registered charity. The Act also allows for the cancellation of municipal and school taxes (again, excluding local improvement rates) that were levied for 2019 and any subsequent years for which the exemption applies. The exemption and cancellation do not apply to any portion of the land that is not occupied and used solely by the Foundation.
- Allows the City of Markham council to pass a by-law to exempt the specified land from municipal property taxes, excluding local improvement rates, starting January 1, 2020.
- Allows the City of Markham council to pass a by-law to cancel municipal property taxes (excluding local improvement rates) for 2019 and any subsequent years where the exemption applies, provided the land is occupied and used solely by the Foundation and the Foundation is a registered charity.
- Allows the City of Markham council to exempt the specified land from school property taxes for the same period it is exempt from municipal taxes, if a by-law is passed under section 2(1).
- Allows the City of Markham council to cancel school property taxes for the same period municipal taxes are cancelled under section 2(2), if a by-law is passed under section 2(2).
- Specifies that any portion of the land not solely occupied and used by the Foundation is not eligible for the tax exemption or cancellation.
- States that the Act comes into force on the day it receives Royal Assent.
- Parya Trillium Foundation
- City of Markham council
- Municipal taxpayers in the City of Markham
- School taxpayers in the City of Markham
- The City of Markham council has the authority to pass by-laws for tax exemption and cancellation for the specified land.
- The Parya Trillium Foundation must meet specific conditions (ownership, sole occupancy and use, registered charity status) to qualify for the tax exemption and cancellation.
- The tax exemption begins January 1, 2020.
- Taxes for 2019 may be cancelled.
- The Act came into force on June 3, 2021 (the day it received Royal Assent).
- Potential reduction or cancellation of municipal and school property taxes for the Parya Trillium Foundation's specified land.
- Potential impact on municipal and school tax revenues for the City of Markham if by-laws are passed to grant the exemption and cancellation.
- The Act specifies that the tax exemption and cancellation do not apply to any portion of the 'specified land' that is occupied and used by an entity other than the Parya Trillium Foundation.
- The ability for the City of Markham council to pass the by-laws for exemption and cancellation is discretionary, not mandatory.
Section 353 of the Municipal Act, 2001, concerning taxes collected on behalf of other bodies, will apply to taxes cancelled by this Act for school purposes.
Source: Section 3
The definition of 'land' in the Assessment Act is used in this Act to define 'specified land'.
Source: Section 1
The Foundation's status as a registered charity under the Income Tax Act (Canada) is a condition for the tax exemption and cancellation.
Source: Sections 1, 2, and 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