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O. Reg. 536/05: GENERAL
filed October 7, 2005 under Assessment Act, R.S.O. 1990, c. A.31
Skip to contentontario regulation 536/05
made under the
Assessment Act
Made: October 7, 2005
Filed: October 7, 2005
Printed in The Ontario Gazette: October 22, 2005
Amending O. Reg. 282/98
(General)
1. Subparagraph 2 i of subsection 3 (1) of Ontario Regulation 282/98 is amended by striking out “or buildings prescribed under section 44” and substituting “or land prescribed under section 44”.
2. Subparagraph 1 iv of subsection 6 (1) of the Regulation is revoked and the following substituted:
iv. retail sales by a manufacturer, producer or processor of anything produced in manufacturing, production or processing, if the retail sales are at the site where the manufacturing, production or processing takes place but are not on land to which section 44 applies.
3. Paragraph 2 of subsection 8 (2) of the Regulation is revoked and the following substituted:
2. Subsection 19 (5) of the Act applies to the land for the taxation year but the land is not land to which section 44 applies.
4. The heading before section 44 and section 44 of the Regulation are revoked and the following substituted:
Land to which Subsection 19 (5.0.1) of the Act Applies
44. (1) Land on which a building is located, but not the building, is prescribed for the purposes of subsection 19 (5.0.1) of the Act if,
(a) the building is used primarily,
(i) to sell farm produce that consists of or includes produce from the farm lands on which the building is located, or
(ii) to process farm produce described in subclause (i) or manufacture anything from it; or
(b) the building is used to manufacture wine from grapes or other fruit grown on the farm lands on which the building is located, even if the building is not used primarily for that purpose.
(2) This section applies to the 2004 and subsequent taxation years.
5. (1) Subject to subsection (2), this Regulation shall be deemed to have come into force on January 1, 2004.
(2) Section 2 comes into force on the day this Regulation is filed.
Made by:
Gregory Sorbara
Minister of Finance
Date made: October 7, 2005.