O. Reg. 122/07: PROPERTY TAX BILL - FORM AND CONTENT

ONTARIO REGULATION 122/07

made under the

CITY OF TORONTO ACT, 2006

Made: March 28, 2007
Filed: March 28, 2007
Published on e-Laws: March 29, 2007
Printed in The Ontario Gazette: April 14, 2007

PROPERTY TAX BILL — FORM AND CONTENT

CONTENTS

General
1.	Application of regulation
2.	Tax bills required
Tax Bills for All Classes of Property — Schedule 1
3.	Identifying information
4.	Assessment, municipal tax and education tax information
5.	Special charges and credits
6.	Current value assessment phase-in adjustment
7.	Summary information
8.	Instalment and payment information
9.	Payment stubs
Explanation of Tax Changes — Schedule 2: Residential, Farm, Managed Forests and Pipe Line Classes
10.	Heading information
11.	Identifying information
12.	Tax change summary information
13.	Explanation of tax changes
14.	No other information
Explanation of Property Tax Calculations — Schedule 3: Multi-Residential, Commercial and Industrial Classes
15.	Heading information
16.	Identifying information
17.	Tax and billing summary information
18.	Explanation of tax calculation
19.	No other information
Schedule 1	Tax bill
Annexe 1	Relevé d’imposition
Schedule 2	Explanation of tax changes
Annexe 2	Explication des modifications d’impôts
Schedule 3	Explanation of property tax calculations
Annexe 3	Explication du mode de calcul des impôts fonciers

General

Application of regulation

1. (1) This Regulation sets out the form and content required for tax bills under section 308 of the Act.

(2) A tax bill set out in Schedule 1, 2 or 3 may be provided in English only, using the English version of the Schedule, in French only, using the French version of the Schedule, or bilingually, using both the English and French versions of the Schedule.

Tax bills required

2. (1) Tax bills for all classes of properties shall include the information required under sections 3 to 9, presented in Schedule 1 in the areas of that Schedule required by those sections, in accordance with those sections.

(2) Tax bills for properties classified in the residential property class, farm property class, the managed forests property class or the pipeline property class shall also include the information required under sections 10 to 14 with respect to tax changes, presented in the areas of Schedule 2 required by those sections, in accordance with those sections.

(3) A tax bill may set out Schedules 1 and 2 on the same page and, if it does, the information required under section 11 need not be included.

(4) Tax bills for properties classified in the multi-residential property class, the commercial classes or the industrial classes to which Part XII of the Act applies shall also include the information set out in sections 15 to 19 with respect to property tax calculations, presented in the form set out in Schedule 3, in accordance with those sections.

(5) A tax bill may set out Schedules 1 and 3 on the same page and, if it does, the information required under section 16 need not be included.

(6) A tax bill may set out Schedules 2 and 3 on the same page and, if it does, the information set out in both schedules need not be included twice.

(7) A tax bill may set out Schedules 1, 2 and 3 on the same page and, if it does, the information required under sections 11 and 16 need not be included.

(8) Unless otherwise specified in this Regulation, the tax bills shall include all the headings, words and notes that appear in Schedules 1, 2 and 3 and the appropriate year shall be inserted where “YYYY” or “AAAA” appears.

Tax Bills for All Classes of Property — Schedule 1

Identifying information

3. (1) The following bill identifier information shall be in the following areas, as set out in Schedule 1:

1. The name of the City, in area “1.1”.

2. The words “tax bill” or “relevé d’imposition” shall be prominently set out, in area “1.2”.

3. The nature of the bill and the taxation year to which it applies, in area “1.3”. For example, “Final 2007”.

4. The date that the bill is given, in area “1.4”.

(2) The following taxpayer and property identifying information shall be in the following areas, as set out in Schedule 1:

1. The assessment roll number, in area “2.1”.

2. Any applicable municipal account identification information, in area “2.2”.

3. Any information about mortgages and mortgage firm information, in area “2.3”.

4. Mailing information, in area “2.4”.

5. The legal owner and legal description of the property and the civic address of the property, if available, in area “2.5”.

Assessment, municipal tax and education tax information

4. (1) The following assessment information shall be included in the following areas, as set out in Schedule 1:

1. The tax class or tax class code for the property or portion of property that is the subject of the bill, in area “3.2.1”. It shall match the code for that property or portion as listed on the assessment notice and a separate code shall be listed for each property or portion of property that is treated separately on the bill.

2. The value of each property or portion of property that is the subject of the bill, in area “3.2.2” opposite the code for that property or portion of property.

(2) The following municipal tax information shall be in the following areas, as set out in Schedule 1:

1. A heading identifying the City, in area “3.3.1”. The heading may set out “municipal levies” or its French equivalent or substitute for the word “municipal” the name or municipal status of the City, as in “Toronto Levies” or “City Levies” or their French equivalents.

2. A description of each rate for municipal purposes applied to the property or portion of property set out and labelled separately, in area “3.3.2”. A code may be set out instead of a full description if the tax bill package also includes a document providing a full description for each code.

3. The municipal tax rate that corresponds to each description set out in area “3.3.2”, opposite to the description, in area “3.3.3”.

4. The amount to be paid for municipal purposes, based on each rate, in area “3.3.4”.

5. The sum of all amounts payable for municipal purposes, in area “3.3.5”.

(3) The following education tax information shall be included in the following areas of Schedule 1:

1. The rate applied to the property or portion of property for education purposes, in area “3.4.1”.

2. The amount to be paid for education purposes, based on each rate, in area “3.4.2”.

3. The sum of all amounts payable for education purposes, in area “3.4.3”.

Special charges and credits

5. The following information about special charges and credits shall be set out in the following areas of Schedule 1:

1. A description of each charge or credit, in area “4.2.1”.

2. The amount of each charge or credit, in area “4.2.2” opposite to the description in area “4.2.1”, with the charges set out as positive amounts and the credits set out as negative amounts.

3. The sum of the charges and credits, in area “4.2.3”.

Current value assessment phase-in adjustment

6. (1) Any of the following current value assessment phase-in adjustments for the residential property class, the farm property class, the managed forests property class or the pipeline property class shall be set out in the area 5.0 of Schedule 1:

1. The taxes that would have been levied, but for the phase-in, calculated using full current value assessment.

2. The number of years of the phase-in program.

3. The current year’s phase-in adjustment.

4. The current year’s adjusted taxes.

(2) The City may also set out in area “5.0” any other details with respect to calculating the phase-in it considers appropriate.

Summary information

7. (1) The following summary information shall be set out in the following areas of Schedule 1:

1. The word “Summary” or “Sommaire”, in area “6.1”.

2. The tax levy subtotal for municipal and education, in area “6.2.1”.

3. Any special charges and credits, if it is applicable to the tax treatment of the property or portion of property that is the subject of the tax bill, in area “6.2.2”.

4. If there is a phase-in under section 282 of the Act, the same heading used under paragraph 3 of subsection 6 (1) of this Regulation, in area “6.2.3”.

5. The current year’s tax cap adjustment, in area “6.2.4”.

6. The current year’s final taxes, in area “6.2.5”.

7. The interim billing, in area “6.2.6”.

8. The total amount due, in area “6.2.8”.

(2) The City may also include the past due or credit amount, as of a specified date, in area “6.2.7”, in its discretion.

Instalment and payment information

8. The following information shall be set out below or on either side of the designated areas of Schedule 1:

1. A list of all instalments, identifying the amount and the due date for each instalment.

2. The City’s interest and penalties policy for late payments and overdue accounts.

3. Any other information concerning payments or account information.

Payment stubs

9. Payment stubs shall be set out at the bottom or on either side of Schedule 1 or on a separate page and shall contain the following information set out in any manner:

1. The roll number of municipal account number for identification purposes.

2. The amount to be paid.

3. The due date for that amount.

4. The name of the City.

Explanation of Tax Changes — Schedule 2: Residential, Farm, Managed Forests and Pipe Line Classes

Heading information

10. (1) The heading “Explanation of Tax Changes” or “Explication des modifications d’impôts” shall be prominently displayed at the top of Schedule 2.

(2) Immediately below the heading, the years to be compared shall be identified.

(3) The property class or classes of the property or portion of property shall be set out in area “1.1”.

Identifying information

11. The following identifying information shall be set out in the following areas of Schedule 2:

1. Clear identification of the City as issuing municipality, in area “1.2”.

2. The assessment roll number, in area “1.3”.

3. The name of the legal owner, in area “1.4”.

4. The owner’s civic or mailing address, in area “1.5”.

5. The legal description of the property, in area “1.6”.

Tax change summary information

12. The following tax change summary information shall be set out in the following areas of Schedule 2:

1. The amount of the previous year’s final levies, in area “2.1”.

2. The amount of the current year’s final levies, in area “2.2”.

3. The difference between the amounts set out in paragraphs 1 and 2, showing clearly whether the change is positive or negative, in area “2.3”.

Explanation of tax changes

13. The following information explaining the tax changes shall be set out in the following areas of Schedule 2:

1. The amount of the previous year’s final levies, in area “3.1”.

2. The amount of the previous year’s annualized taxes, in area “3.2”.

3. The amount of the current year’s levy change, in area “3.3”.

4. The amount of the current year’s provincial education levy change, in area “3.4”.

5. The amount of the change in the tax that is attributable to the impact of current value reassessment, in area “3.5”.

6. The amount of the current year’s final levies, in area “3.6”.

No other information

14. No other information field shall be added to Schedule 2.

Explanation of Property Tax Calculations — Schedule 3: Multi-Residential, Commercial and Industrial Classes

Heading information

15. (1) The heading “Explanation of Property Tax Calculations” or “Explication du mode de calcul des impôts fonciers” shall be prominently displayed at the top of Schedule 3.

(2) Immediately following the heading, the current tax year shall be identified.

(3) The property class or class of the property or portion of property shall be set out in area “1.1”.

Identifying information

16. The following identifying information shall be set out in the following areas of Schedule 3:

1. Clear identification of the City as issuing municipality, in area “1.2”.

2. The assessment roll number, in area “1.3”.

3. The assessed owner, in area “1.4”.

4. The owner’s civic or mailing address, in area “1.5”.

5. The legal description of the property, in area “1.6”.

Tax and billing summary information

17. (1) The following tax and billing summary information shall be set out in the following areas of Schedule 3:

1. The taxes for the current year, if the limits set out in Part XII of the Act do not apply, calculated using full current value assessment, in area “2.1”.

2. The current year’s adjusted taxes, in area “2.2”.

(2) The summary information set out in subsection (1) may be set out separately for the commercial classes, the industrial classes and the multi-residential property class.

Explanation of tax calculation

18. (1) The following tax calculation information shall be set out in the following areas of Schedule 3:

1. The total amount specified under area “2.1”, in area “3.1”.

2. The annualized taxes for the previous year, in area “3.2”.

3. The tax cap amount for the year, in area “3.3”.

4. The change in the provincial education levy, in area “3.4”.

5. The change in the municipal levy, in area “3.5”.

6. The adjusted taxes for the year, in area “3.6”.

(2) The summary information set out in subsection (1) shall be set out separately for the commercial classes, the industrial classes and the multi-residential property class.

No other information

19. No other information shall be added to Schedule 3.

SCHEDULE 1
TAX BILL

						TAX BILL				1.3
						1.2
	1.1
										Billing Date
										1.4
Roll No.
2.1							2.2
2.3
2.4							2.5
3.2 Assessment				3.3 Municipal							3.4 Education
Tax Class		Value		3.3.1			Tax Rate (%)		Amount		Tax Rate (%)	Amount
3.2.1		3.2.2		3.3.2			3.3.3		3.3.4		3.4.1	3.4.2
Sub Totals				Municipal Levy					3.3.5		Education Levy	3.4.3
4.1 Special Charges/Credits								6.1 Summary
								Tax Levy Sub-Total (Municipal + Education)					6.2.1
								Special Charges/Credits					6.2.2
													6.2.3
4.2.1			4.2.2		5.0			(YYYY) Tax Cap Adjustment					6.2.4
								Final (YYYY) Taxes					6.2.5
								Less Interim Billing					6.2.6
								Past Due/Credit (As of MM/DD/YYYY)					6.2.7
Total			4.2.3					Total Amount Due					6.2.8

ANNEXE 1
RELEVÉ D’IMPOSITION

				RELEVÉ D’IMPOSITION				1.3
				1.2
	1.1
								Date de facturation
								1.4
Numéro du rôle
2.1						2.2
2.3
2.4						2.5
3.2 Évaluation			3.3 Municipale						3.4 Scolaire
Catégorie d’impôts		Valeur	3.3.1		Taux d’imposition (%)		Montant		Taux d’imposition (%)	Montant
3.2.1		3.2.2	3.3.2		3.3.3		3.3.4		3.4.1	3.4.2
Totaux partiels			Impôts municipaux				3.3.5		Impôts scolaires	3.4.3
4.1 Frais spéciaux/Crédits						6.1 Sommaire
						Total partiel des impôts (municipaux + scolaires)					6.2.1
						Frais spéciaux/Crédits					6.2.2
											6.2.3
4.2.1		4.2.2	5.0			Redressement d’impôt de AAAA selon le plafonnement					6.2.4
						Impôts totaux de AAAA					6.2.5
						Moins facturation intérimaire					6.2.6
						Arrérages/Crédit (au MM/JJ/AAAA)					6.2.7
Total		4.2.3				Total des impôts exigibles					6.2.8

SCHEDULE 2
EXPLANATION OF TAX CHANGES

Explanation of Tax Changes
YYYY To YYYY
	Property Class (es) 1.1
	City of Toronto
	1.2
	Roll No.
	1.3
	1.4
	1.5
	1.6
	Final YYYY Levies					Final YYYY Levies
	2.1					2.2
			Total Year over Year Change
			2.3
Explanation of Tax Changes
	Final YYYY Levies			3.1
	* YYYY Annualized Taxes			3.2
	YYYY Municipal Levy Change			3.3
	YYYY Provincial Education Levy Change			3.4
	YYYY Tax Change Due to Reassessment			3.5
	** Final YYYY Levies			3.6
	*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value. If a property did not have any mid-year adjustments, the annualized taxes should equal the Final YYYY levies listed above.
	**Final levy amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts.

ANNEXE 2
EXPLICATION DES MODIFICATIONS D’IMPÔTS

Explication des modifications d’impôts
de AAAA à AAAA
	Catégorie(s) de biens1.1
	Cité de Toronto
	1.2
	Numéro du rôle
	1.3
	1.4
	1.5
	1.6
		Impôts définitifs de AAAA					Impôts définitifs de AAAA
		2.1					2.2
				Modification totale d’une année à l’autre
				2.3
Explication des modifications d’impôts
		Impôts définitifs de AAAA			3.1
		*Impôts annualisés de AAAA			3.2
		Modification des impôts municipaux de AAAA			3.3
		Modification des impôts scolaires provinciaux de AAAA			3.4
		Modification des impôts de AAAA par suite de la réévaluation			3.5
		**Impôts définitifs de AAAA			3.6
		*Les impôts annualisés servent ici à compenser les redressements en matière d’imposition ou d’évaluation qui ont été apportés au milieu de l’année. Si un bien n’a pas fait l’objet d’un tel redressement, les impôts annualisés devraient correspondre aux impôts définitifs de AAAA indiqués ci-dessus.
		**Ce chiffre ne s’applique qu’au bien ou à toute partie de celui-ci mentionné dans le présent avis et il se peut qu’il ne comprenne pas certains frais spéciaux ou certains crédits.

SCHEDULE 3
EXPLANATION OF PROPERTY TAX CALCULATIONS

Explanation of Tax Calculations
YYYY Taxation Year
	Property Class (es)1.1
	City of Toronto
	1.2
	Roll No.
	1.3
	1.4
	1.5
	1.6
	Total YYYY CVA Taxes			YYYY Adjusted Taxes
	2.1			2.2
Calculation for Adjusted Taxes
	YYYY CVA Taxes		3.1
	*YYYY Annualized Taxes		3.2
	YYYY Tax Cap Amount		3.3
	YYYY Provincial Education Levy Change		3.4
	YYYY Municipal Levy Change		3.5
	**YYYY Adjusted Taxes		3.6
	*An annualized tax figure is used in this analysis to compensate for mid-year adjustments in tax treatment or assessment value.
	**Adjusted tax amount applies only to the property or portion(s) of property referred to in this notice and may not include some special charges and credit amounts or levies that are not part of the capping calculation.

ANNEXE 3
EXPLICATION DU MODE DE CALCUL DES IMPÔTS FONCIERS

Explication du mode de calcul des impôts
Année d’imposition AAAA
	Catégorie(s) de biens1.1
	Cité de Toronto
	1.2
	Numéro du rôle
	1.3
	1.4
	1.5
	1.6
	Impôts totaux de AAAA selon l’ÉVA			Impôts redressés de AAAA
	2.1			2.2
Calcul des impôts redressés
	Impôts de AAAA selon l’ÉVA		3.1
	*Impôts annualisés de AAAA		3.2
	Montant du plafonnement des impôts de AAAA		3.3
	Modification des impôts scolaires provinciaux de AAAA		3.4
	Modification des impôts municipaux de AAAA		3.5
	**Impôts redressés de AAAA		3.6
	*Les impôts annualisés servent ici à compenser les redressements en matière d’imposition ou d’évaluation qui ont été apportés au milieu de l’année.
	**Ce chiffre ne s’applique qu’au bien ou à toute partie de celui-ci mentionné dans le présent avis et il se peut qu’il ne comprenne pas certains frais spéciaux ou certains crédits ou encore certains impôts qui n’entrent pas dans le calcul du plafonnement.

Made by:

Gregory Sorbara

Minister of Finance

Date made: March 28, 2007.