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O. Reg. 106/00: TAX MATTERS - RELIEF IN UNORGANIZED TERRITORY SECTION 257.2.1 OF THE ACT
filed February 16, 2000 under Education Act, R.S.O. 1990, c. E.2
Skip to contentONTARIO REGULATION 106/00
made under the
Education Act
Made: February 14, 2000
Filed: February 16, 2000
Amending O. Reg. 509/98
(Tax Matters — Relief in Unorganized Territory (Section 257.2.1 of the Act))
Note: Since the end of 1998, Ontario Regulation 509/98 has been amended by Ontario Regulations 78/99, 346/99 and 397/99. Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.
1. (1) Subsection 7 (1) of Ontario Regulation 509/98 is amended by adding the following definitions:
“same–sex partner” means a person of the same sex with whom the person is living outside marriage in a conjugal relationship, if the two persons,
(a) have cohabited for at least one year,
(b) are together the parents of a child, or
(c) have together entered into a cohabitation agreement under section 53 of the Family Law Act;
“spouse” means a person of the opposite sex,
(a) to whom the person is married, or
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(b) with whom the person is living outside marriage in a conjugal relationship, if the two persons,
(i) have cohabited for at least one year,
(ii) are together the parents of a child, or
(iii) have together entered into a cohabitation agreement under section 53 of the Family Law Act.
(2) Subsection 7 (2) of the Regulation is amended by,
(a) striking out “spouse” in clause (b) and substituting “spouse or same–sex partner”;
(b) striking out “spouse” in clause (c) and substituting “spouse or same–sex partner”; and
(c) striking out “spouse” in clause (d) and substituting “spouse or same–sex partner”.
(3) Subsection 7 (6) of the Regulation is amended by,
(a) striking out “spouse” in the portion before clause (a) and substituting “spouse or same–sex partner”;
(b) striking out “spouse” in clause (a) and substituting “spouse or same–sex partner”;
(c) striking out “spouse’s” in clause (b) and substituting “spouse’s or same–sex partner’s”; and
(d) striking out “spouse” in clause (c) and substituting “spouse or same–sex partner”.
(4) Subsection 7 (7) of the Regulation is amended by,
(a) striking out “the owner’s spouse” in the portion before clause (a) and substituting “the owner’s spouse or same–sex partner”; and
(b) striking out “the spouse’s death” in the portion before clause (a) and substituting “the spouse’s or same–sex partner’s death”.
2. This Regulation comes into force on March 1, 2000.
Ernie Eves
Minister of Finance
Dated on February 14, 2000.