O. Reg. 493/98: FARMLAND AND MANAGED FOREST LAND FOR 1998

Provincial Land Tax Act
Loi sur l’impôt foncier provincial

ONTARIO REGULATION 493/98

FARMLAND AND MANAGED FOREST LAND FOR 1998

Note: On June 10, 2009, this Regulation was deemed to have been revoked on January 1, 2009. See: O. Reg. 228/09, ss. 1, 2.

Last amendment: O. Reg. 228/09.

This Regulation is made in English only.

PART I
APPLICATION

1. This Regulation applies with respect to the 1998 taxation year. O. Reg. 493/98, s. 1.

PART II
FARMLAND

2. In this Part,

“Administrator” means the Minister of Agriculture, Food and Rural Affairs or the employee of the Ministry of Agriculture, Food and Rural Affairs to whom the Minister has delegated his or her powers under Part V of Ontario Regulation 282/98;

“Tribunal” means the Farm Organization Accreditation Tribunal. O. Reg. 493/98, s. 2.

3. For the purposes of subsection 21 (5) of the Act,

“farmland” means land used for farming if,

(a) it is owned by a conservation authority or the Agricultural Rehabilitation and Development Directorate of Ontario, or

(b) the owner or the owner’s spouse qualified under the farm tax rebate program established under O.C. 3033/90 in respect of the land for the 1997 taxation year. O. Reg. 493/98, s. 3.

4. (1) A person who has received a tax bill under the Act in respect of land that is not taxed as farmland under subsection 21 (5) of the Act may request the Administrator to reconsider whether the land is farmland for the purposes of subsection 21 (5) of the Act. O. Reg. 493/98, s. 4 (1).

(2) A request may not be made under subsection (1) after the expiry of the time limit for making a complaint under section 5. O. Reg. 493/98, s. 4 (2).

(3) The Administrator shall provide the collector with a copy of the request. O. Reg. 493/98, s. 4 (3).

(4) The Administrator shall consider the request and provide the person requesting the reconsideration and the collector with a copy of the Administrator’s decision. O. Reg. 493/98, s. 4 (4).

(5) The time limit for making a complaint under section 5 is not affected by a failure of the Administrator to consider and provide a copy of the Administrator’s decision within the time limit for making complaints under section 5. O. Reg. 493/98, s. 4 (5).

(6) The collector may make a complaint under section 5 after the time limit for making a complaint under that section if the complaint is delivered to the Tribunal within 30 days after receiving a copy of the Administrator’s decision under subsection (4). O. Reg. 493/98, s. 4 (6).

(7) The Administrator shall decide that the land is farmland for the purposes of subsection 21 (5) of the Act if,

(a) clause (b) of the definition of “farmland” in section 3 would have been satisfied but no application was made for the farm tax rebate program described in that clause before the applicable deadline; and

(b) in the Administrator’s opinion, there are mitigating circumstances explaining why no application was made before the applicable deadline. O. Reg. 493/98, s. 4 (7).

5. (1) Any person may complain in writing to the Tribunal,

(a) that land taxed as farmland under subsection 21 (5) of the Act is not farmland for the purposes of that subsection; or

(b) that land that is not taxed as farmland under subsection 21 (5) of the Act is farmland for the purposes of that subsection. O. Reg. 493/98, s. 5 (1).

(2) A complaint must be delivered to the Tribunal on or before October 31, 1998. O. Reg. 493/98, s. 5 (2).

(3) When the Tribunal receives a complaint, it shall forthwith transmit a copy to the collector and, unless the owner is the complainant, to the owner of the land. O. Reg. 493/98, s. 5 (3).

(4) The Tribunal shall hold a hearing to determine whether the land is farmland and, upon determining the issue, the Tribunal shall give the parties a copy of its decision. O. Reg. 493/98, s. 5 (4).

(5) The parties to the hearing by the Tribunal are the complainant, the owner of the land, the collector and the Administrator. O. Reg. 493/98, s. 5 (5).

(6) The Tribunal shall give notice of the hearing by the Tribunal to the parties at least 14 days before the date fixed for the hearing. O. Reg. 493/98, s. 5 (6).

(7) The Tribunal shall decide that the land is farmland for the purposes of subsection 21 (5) of the Act if,

(a) clause (b) of the definition of “farmland” in section 3 would have been satisfied but no application was made for the farm tax rebate program described in that clause before the applicable deadline; and

(b) in the Tribunal’s opinion, there are mitigating circumstances explaining why no application was made before the applicable deadline. O. Reg. 493/98, s. 5 (7).

(8) The Tribunal, as to all matters within its jurisdiction under this section, has authority to hear and determine all questions of law or of fact and a decision of the Tribunal under this section is final and binding unless it is appealed under section 6. O. Reg. 493/98, s. 5 (8).

6. A decision of the Tribunal may be appealed to the Divisional Court, with leave of the Divisional Court, on a question of law. O. Reg. 493/98, s. 6.

7. (1) The following apply if the land is in a local roads area within the meaning of the Local Roads Boards Act:

1. Under subsections 4 (3) and (4), the Administrator shall provide copies to the local roads board, as well as the collector.

2. Subsection 4 (6) applies with respect to the local roads board as well as to the collector.

3. Under subsection 5 (3), the Tribunal shall transmit a copy to the local roads board as well as to the collector.

4. The local roads board is a party to the hearing by the Tribunal. O. Reg. 493/98, s. 7 (1).

(2) In subsection (1),

“local roads board” means the board, within the meaning of the Local Roads Boards Act, of the local roads area. O. Reg. 493/98, s. 7 (2).

PART III
MANAGED FOREST LAND

8. In this Part,

“Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under Part VI of Ontario Regulation 282/98;

“Commissioner” means the Mining and Lands Commissioner. O. Reg. 493/98, s. 8.

9. For the purposes of subsection 21 (5) of the Act,

“managed forest land” means land that would be managed forest land under section 9 of Ontario Regulation 282/98. O. Reg. 493/98, s. 9.

10. (1) A person who has received a tax bill under the Act in respect of land that is not taxed as managed forest land under subsection 21 (5) of the Act may request the Administrator to reconsider whether the land is managed forest land for the purposes of subsection 21 (5) of the Act. O. Reg. 493/98, s. 10 (1).

(2) A request may not be made under subsection (1) after the expiry of the time limit for making a complaint under section 11. O. Reg. 493/98, s. 10 (2).

(3) The Administrator shall provide the collector with a copy of the request. O. Reg. 493/98, s. 10 (3).

(4) The Administrator shall consider the request and provide the person requesting the reconsideration and the collector with a copy of the Administrator’s decision. O. Reg. 493/98, s. 10 (4).

(5) The time limit for making a complaint under section 11 is not affected by a failure of the Administrator to consider and provide a copy of the Administrator’s decision within the time limit for making complaints under section 11. O. Reg. 493/98, s. 10 (5).

(6) The collector may make a complaint under section 11 after the time limit for making a complaint under that section if the complaint is delivered to the Commissioner within 30 days after receiving a copy of the Administrator’s decision under subsection (4). O. Reg. 493/98, s. 10 (6).

(7) The Administrator shall decide that the land is managed forest land for the purposes of subsection 21 (5) of the Act if,

(a) the requirements in subsection 9 (5) of Ontario Regulation 282/98 have been satisfied but the land is less than 500 hectares in size and the deadline under paragraph 1 of subsection 9 (11) of that Regulation was missed;

(b) the land would have been managed forest land if the deadline had not been missed; and

(c) in the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 493/98, s. 10 (7).

11. (1) Any person may complain in writing to the Commissioner,

(a) that land taxed as managed forest land under subsection 21 (5) of the Act is not managed forest land for the purposes of that subsection; or

(b) that land that is not taxed as managed forest land under subsection 21 (5) of the Act is managed forest land for the purposes of that subsection. O. Reg. 493/98, s. 11 (1).

(2) A complaint must be delivered to the Commissioner on or before October 31, 1998. O. Reg. 493/98, s. 11 (2).

(3) When the Commissioner receives a complaint, the Commissioner shall forthwith transmit a copy to the collector and, unless the owner is the complainant, to the owner of the land. O. Reg. 493/98, s. 11 (3).

(4) The Commissioner shall hold a hearing to determine whether the land is managed forest land and, upon determining the issue, the Commissioner shall give the parties a copy of the Commissioner’s decision. O. Reg. 493/98, s. 11 (4).

(5) The parties to the hearing by the Commissioner are the complainant, the owner of the land, the collector and the Administrator. O. Reg. 493/98, s. 11 (5).

(6) The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Commissioner under subsection (4):

1. Subsections 114 (2), (3) and (4).

2. Sections 115, 116, 118 to 122 and 125 to 128.

3. Subsection 129 (1). O. Reg. 493/98, s. 11 (6).

(7) The Tribunal shall decide that the land is managed forest land for the purposes of subsection 21 (5) of the Act if,

(a) the requirements in subsection 9 (5) of Ontario Regulation 282/98 have been satisfied but the land is less than 500 hectares in size and the deadline under paragraph 1 of subsection 9 (11) of that Regulation was missed;

(b) the land would have been managed forest land if the deadline had not been missed; and

(c) in the Tribunal’s opinion, there are mitigating circumstances explaining why the deadline was missed. O. Reg. 493/98, s. 11 (7).

(8) The Commissioner, as to all matters within the Commissioner’s jurisdiction under this section, has authority to hear and determine all questions of law or of fact and a decision of the Commissioner under this section is final and binding unless it is appealed under section 12. O. Reg. 493/98, s. 11 (8).

12. A decision of the Commissioner may be appealed to the Divisional Court, with leave of the Divisional Court, on a question of law. O. Reg. 493/98, s. 12.

13. (1) The following apply if the land is in a local roads area within the meaning of the Local Roads Boards Act:

1. Under subsections 10 (3) and (4), the Administrator shall provide copies to the local roads board, as well as the collector.

2. Subsection 10 (6) applies with respect to the local roads board as well as to the collector.

3. Under subsection 11 (3), the Commissioner shall transmit a copy to the local roads board as well as to the collector.

4. The local roads board is a party to the hearing by the Commissioner. O. Reg. 493/98, s. 13 (1).

(2) In subsection (1),

“local roads board” means the board, within the meaning of the Local Roads Boards Act, of the local roads area. O. Reg. 493/98, s. 13 (2).