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Municipal Act, 2001

ONTARIO REGULATION 580/17

TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

Consolidation Period:  From July 7, 2020 to the e-Laws currency date.

Last amendment: 352/20.

Legislative History: 359/18, 490/18, 384/19, 352/20.

This is the English version of a bilingual regulation.

Interpretation

1. In this Regulation, a reference to a range being between two values shall be read as including both of those values.

Various municipalities

2. (1) This section applies in respect of a municipality other than,

(a)  a lower-tier municipality; or

(b)  a municipality to which any of sections 3 to 34 applies. O. Reg. 580/18, s. 2 (1); O. Reg. 359/18, s. 1; O. Reg. 490/18, s. 1; O. Reg. 384/19, s. 1; O. Reg. 352/20, s. 1.

(2) For the purposes of subsection 313 (1.2) of the Act, for the 2017 taxation year and subsequent taxation years,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent.

Town of Espanola

3. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of Espanola for the 2017 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent.

(2) For the purposes of subsection 313 (1.3) of the Act, the Town of Espanola is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. 

Town of St. Marys

4. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of St. Marys for the 2018 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of St. Marys for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent.

(3) For the purposes of subsection 313 (1.3) of the Act, the Town of St. Marys is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. 

Haldimand County

5. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2018 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 22.5 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 26.25 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 22.5 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 26.25 and 35 per cent.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 17.5 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 17.5 and 35 per cent.

(3) For the purposes of subsection 313 (1.2) of the Act, in respect of Haldimand County for the 2020 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 7.5 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 8.75 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 7.5 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 8.75 and 35 per cent.

(4) For the purposes of subsection 313 (1.3) of the Act, Haldimand County is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020.

Town of Thessalon

6. For the purposes of subsection 313 (1.3) of the Act, the Town of Thessalon is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017.

City of Greater Sudbury

7. For the purposes of subsection 313 (1.3) of the Act, the City of Greater Sudbury is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

City of St. Thomas

8. For the purposes of subsection 313 (1.3) of the Act, the City of St. Thomas is authorized to pass a by-law providing that a tax rate reduction in paragraph 2 or 3 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

County of Elgin

9. For the purposes of subsection 313 (1.3) of the Act, the County of Elgin is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

Village of Hilton Beach

10. For the purposes of subsection 313 (1.3) of the Act, the Village of Hilton Beach is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2017. O. Reg. 359/18, s. 2.

Municipality of Oliver Paipoonge

11. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Oliver Paipoonge is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 359/18, s. 2.

The Regional Municipality of Durham

12. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of The Regional Municipality of Durham for the 2018 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 23.33 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 23.33 and 35 per cent. O. Reg. 359/18, s. 2.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of The Regional Municipality of Durham for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 11.67 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 11.67 and 35 per cent. O. Reg. 359/18, s. 2.

(3) For the purposes of subsection 313 (1.3) of the Act, The Regional Municipality of Durham is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 359/18, s. 2.

Township of Nairn and Hyman

13. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Township of Nairn and Hyman for the 2018 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 359/18, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Township of Nairn and Hyman is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 359/18, s. 2.

Township of Baldwin

14. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Township of Baldwin for the 2018 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 490/18, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Township of Baldwin is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 490/18, s. 2.

County of Perth

15. For the purposes of subsection 313 (1.3) of the Act, the County of Perth is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 490/18, s. 2.

County of Renfrew

16. For the purposes of subsection 313 (1.3) of the Act, the County of Renfrew is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 490/18, s. 2.

City of Kenora

17. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Kenora for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 490/18, s. 2.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Kenora for the 2020 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 5 and 35 per cent. O. Reg. 490/18, s. 2.

(3) For the purposes of subsection 313 (1.3) of the Act, the City of Kenora is authorized to pass a by-law providing that the tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 490/18, s. 2.

Regional Municipality of Waterloo

18. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Regional Municipality of Waterloo for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 490/18, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Waterloo is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 490/18, s. 2.

County of Wellington

19. For the purposes of subsection 313 (1.3) of the Act, the County of Wellington is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2018. O. Reg. 384/19, s. 2.

Town of Fort Frances

20. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Town of Fort Frances for the 2019 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent. O. Reg. 384/19, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Town of Fort Frances is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

Regional Municipality of Niagara

21. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Regional Municipality of Niagara, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is,

(a)  between 22.5 and 35 per cent for the 2021 taxation year;

(b)  between 15 and 35 per cent for the 2022 taxation year; and

(c)  between 7.5 and 35 per cent for the 2023 taxation year. O. Reg. 384/19, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Niagara is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2023. O. Reg. 384/19, s. 2.

County of Lennox and Addington

22. For the purposes of subsection 313 (1.3) of the Act, the County of Lennox and Addington is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

Regional Municipality of Halton

23. For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Halton is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

City of Stratford

24. For the purposes of subsection 313 (1.3) of the Act, the City of Stratford is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

District Municipality of Muskoka

25. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the District Municipality of Muskoka, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent for the 2020 taxation year. O. Reg. 384/19, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the District Municipality of Muskoka is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 384/19, s. 2.

City of Guelph

26. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Guelph, instead of the tax rate reductions described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent for the 2020 taxation year. O. Reg. 384/19, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the City of Guelph is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 384/19, s. 2.

Municipality of Killarney

27. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Killarney is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

Municipality of Sioux Lookout

28. For the purposes of subsection 313 (1.3) of the Act, the Municipality of Sioux Lookout is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 384/19, s. 2.

Township of Ear Falls

29. For the purposes of subsection 313 (1.3) of the Act, the Township of Ear Falls is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 352/20, s. 2.

City of London

30. For the purposes of subsection 313 (1.3) of the Act, the City of London is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2019. O. Reg. 352/20, s. 2.

City of Thunder Bay

31. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Thunder Bay, instead of the tax rate reduction described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent for the 2020 taxation year. O. Reg. 352/20, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the City of Thunder Bay is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 352/20, s. 2.

Regional Municipality of Peel

32. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the Regional Municipality of Peel, instead of the tax rate reduction described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 percent for the 2020 taxation year. O. Reg. 352/20, s. 2.

(2) For the purposes of subsection 313 (1.3) of the Act, the Regional Municipality of Peel is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 352/20, s. 2.

City of Pembroke

33. (1) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Pembroke for the 2020 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 25 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 20 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 25 and 35 per cent. O. Reg. 352/20, s. 2.

(2) For the purposes of subsection 313 (1.2) of the Act, in respect of the City of Pembroke for the 2021 taxation year,

(a)  instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent;

(b)  instead of the tax rate reduction described in paragraph 3 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent;

(c)  instead of the tax rate reduction described in paragraph 4 of subsection 313 (1) of the Act, the prescribed range is between 10 and 35 per cent; and

(d)  instead of the tax rate reduction described in paragraph 5 of subsection 313 (1) of the Act, the prescribed range is between 15 and 35 per cent. O. Reg. 352/20, s. 2.

(3) For the purposes of subsection 313 (1.3) of the Act, the City of Pembroke is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2021. O. Reg. 352/20, s. 2.

United Counties of Prescott and Russell

34. For the purposes of subsection 313 (1.3) of the Act, the United Counties of Prescott and Russell is authorized to pass a by-law providing that a tax rate reduction in paragraph 2, 3, 4 or 5 of subsection 313 (1) of the Act does not apply for a taxation year after 2020. O. Reg. 352/20, s. 2.

 

 

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