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O. Reg. 184/09: Omitted Assessment - Trailers
filed May 5, 2009 under Assessment Act, R.S.O. 1990, c. A.31
Skip to contentontario regulation 184/09
made under the
assessment Act
Made: May 4, 2009
Filed: May 5, 2009
Published on e-Laws: May 6, 2009
Printed in The Ontario Gazette: May 23, 2009
Amending O. Reg. 390/03
(Omitted Assessment — Trailers)
1. The title of Ontario Regulation 390/03 is revoked and the following substituted:
omitted assessments Not subject to subsection 33 (1) of the Act
2. The Regulation is amended by adding the following section:
2. (1) Subsection 33 (1) of the Act does not apply with respect to a specified retirement home omitted from the tax roll for any part or all of 2006, 2007 or 2008.
(2) In this section,
“specified retirement home” means a retirement home,
(a) that is newly built or renovated, and
(b) that is located on the same site as a care home that is exempt from taxation by reason of paragraph 7 of subsection 3 (1) of the Act.
3. This Regulation is deemed to have come into force on January 1, 2006.
Made by:
Dwight Douglas Duncan
Minister of Finance
Date made: May 4, 2009.