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O. Reg. 56/10: Tax Matters - Transition Ratios and Average Transition Ratios

filed March 3, 2010 under Municipal Act, 2001, S.O. 2001, c. 25

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ontario regulation 56/10

made under the

municipal act, 2001

Made: March 3, 2010
Filed: March 3, 2010
Published on e-Laws: March 4, 2010
Printed in The Ontario Gazette: March 20, 2010

Amending O. Reg. 385/98

(Tax Matters — Transition Ratios and Average Transition Ratios)

1. (1) Section 0.1 of Ontario Regulation 385/98 is amended by adding the following definitions:

“previous year” means the 2009 taxation year;

“qualifying taxation year” means the 2010 taxation year;

(2) The definition of “unadjusted tax ratio” in section 0.1 of the Regulation is revoked and the following substituted:

“unadjusted tax ratio” means, in respect of a property class for the qualifying taxation year,

(a) the tax ratio for the property class for the previous year, or

(b) if section 8 of Ontario Regulation 73/03 (Tax Matters — Special Tax Rates and Limits, 2003 and Later Years) made under the Act applied to the property class in the previous year,

(i) the tax ratio for the property class for the qualifying taxation year that is determined under subsection 7 (1) of that regulation if the property in the class is in a single-tier municipality, or

(ii) if the property in the class is in an upper-tier municipality, the tax ratio for the property class for the qualifying taxation year that would be determined under subsection 7 (1) of that regulation if that subsection were to apply to the upper-tier municipality and if subsections 7 (2) and (3) of that regulation were not to apply.

2. Sections 1, 2, 3, 4, 4.1, 5, 6, 7 and 8 of the Regulation are revoked.

3. The heading before section 9 of the Regulation is revoked and the following substituted:

Transition Ratios

4. (1) Subsection 9 (1) of the Regulation is revoked and the following substituted:

(1) This section applies for the qualifying taxation year to a municipality if, in comparison to the previous year, the percentage of total tax revenue for the qualifying taxation year derived from tax on property in a class other than a specified residential class would be lower in the qualifying taxation year if the unadjusted tax ratio for the qualifying taxation year was applied.

(2) Subsection 9 (2) of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year”.

(3) Subsection 9 (3) of the Regulation is amended by striking out “2009” in the portion before clause (a) and substituting “the qualifying taxation year”.

(4) Clause 9 (3) (b) of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year”.

(5) Paragraph 1 of subsection 9 (4) of the Regulation is amended by striking out “2008” wherever it appears and substituting in each case “the previous year”.

(6) Paragraph 2 of subsection 9 (4) of the Regulation is amended by striking out “2009” in the portion before subparagraph i and substituting “the qualifying taxation year”.

(7) Subparagraph 2 ii of subsection 9 (4) of the Regulation is amended by striking out “2008” at the end and substituting “the previous year”.

(8) Paragraph 1 of subsection 9 (5) of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year”.

(9) Paragraph 2 of subsection 9 (5) of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year” and by striking out “2008” at the end and substituting “the previous year”.

(10) Paragraph 8 of subsection 9 (5) of the Regulation is revoked and the following substituted:

8. Determine the transition ratio for the property class for the qualifying taxation year by dividing the unadjusted tax ratio for the property class for the year by the adjustment factor for the property class determined under paragraph 7.

5. Section 10 of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year” and by striking out “2008” at the end and substituting “the previous year”.

6. (1) Section 11 of the Regulation is amended by striking out “2009” at the end of the portion before paragraph 1 and substituting “the qualifying taxation year”.

(2) Paragraph 1 of section 11 of the Regulation is amended by striking out “2008” at the end and substituting “the previous year”.

(3) Paragraph 2 of section 11 of the Regulation is amended by striking out “2008” wherever it appears in the portion before subparagraph i and substituting in each case “the previous year”.

(4) Subparagraph 2 ii of section 11 of the Regulation is amended by striking out “2009” and substituting “the qualifying taxation year”.

(5) Paragraph 3 of section 11 of the Regulation is amended by striking out “2008” wherever it appears in the portion before subparagraph i and substituting in each case “the previous year”.

7. (1) Subsection 12 (1) of the Regulation is amended by striking out “the 2009 taxation year” in the portion before paragraph 1 and substituting “the qualifying taxation year”.

(2) Paragraph 1 of subsection 12 (1) of the Regulation is amended by striking out “the 2009 transition ratios” and substituting “the qualifying taxation year’s transition ratios”.

(3) Paragraph 2 of subsection 12 (1) of the Regulation is amended by striking out “the 2009 transition ratios” and substituting “the qualifying taxation year’s transition ratios”.

(4) Subsection 12 (2) of the Regulation is amended by striking out “the 2009 transition ratios” and substituting “the qualifying taxation year’s transition ratios”.

8. Section 13 of the Regulation is amended by adding the following subsections:

(2) Despite sections 9 to 12, for the County of Essex, the 2010 transition ratio for the commercial property class is 1.082044 and the 2010 average transition ratio for the commercial property classes is 1.069559.

(3) Despite sections 9 to 11, for the Township of Johnson, the 2010 transition ratio for the industrial property class is 1.437700.

9. Tables 1, 2, 3, 4, 5, 6 and 7 of the Regulation are revoked.

10. This Regulation comes into force on the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: March 3, 2010.