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O. Reg. 320/01: REFUND OF FEES FOR COMPLAINTS
filed August 14, 2001 under Assessment Act, R.S.O. 1990, c. A.31
Skip to contentontario regulation 320/01
made under the
assessment act
Made: August 8, 2001
Filed: August 14, 2001
Printed in The Ontario Gazette: September 1, 2001
Amending O. Reg. 175/99
(Refund of Fees for Complaints)
1. Ontario Regulation 175/99 is amended by adding the following section:
2. (1) This section applies with respect to the 2001 and subsequent taxation years.
(2) The Assessment Review Board shall refund a fee paid by a person who complained to the Board under section 40 of the Act if the person,
(a) requested a reconsideration under section 39.1 of the Act within the time for making a complaint required under subsection 40 (2.1) or (2.2) of the Act, as the case may be, and before filing the complaint;
(b) agreed to a settlement under section 39.1 of the Act after filing the complaint; and
(c) withdrew the complaint before a hearing was commenced under section 40 of the Act.