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O. Reg. 398/17: GENERAL

filed October 30, 2017 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 398/17

made under the

Assessment Act

Made: October 30, 2017
Filed: October 30, 2017
Published on e-Laws: October 31, 2017
Printed in The Ontario Gazette: November 18, 2017

Amending O. Reg. 282/98

(GENERAL)

1.  Section 45.1 of Ontario Regulation 282/98 is revoked and the following substituted:

Airport Authorities

45.1 (1) This section applies to an authority that operates an airport as described in subparagraph 24 i of subsection 3 (1) of the Act for the 2013 and subsequent taxation years.

(2) The following authorities are prescribed for the purposes of sub-subparagraph 24 i B of subsection 3 (1) of the Act:

1. The Greater London International Airport Authority, in respect of the London International Airport.

2. The Greater Toronto Airports Authority, in respect of the Toronto Pearson International Airport.

3. The Ottawa International Airport Authority, in respect of the Ottawa International Airport.

4. The Thunder Bay International Airports Authority, in respect of the Thunder Bay Airport.

5. The Toronto Port Authority, in respect of the Billy Bishop Toronto City Airport.

(3) Subject to subsection (6), for the purposes of this Regulation, the passenger total for a taxation year with respect to an authority is the total number of enplaned and deplaned passengers reported for the authority in the Statistics Canada publication entitled “Air Carrier Traffic at Canadian Airports”, as set out in Table 1-1 entitled “Passengers enplaned and deplaned on selected services — Top 50 airports” published during the immediately preceding taxation year.

(4) If Statistics Canada does not report the total number of enplaned and deplaned passengers for Billy Bishop Toronto City Airport in the publication referred to in subsection (3), the total number of enplaned and deplaned passengers for a taxation year for the Billy Bishop Toronto City Airport is the total number as reported for that airport by the Toronto Port Authority to the City of Toronto for the year immediately preceding the previous taxation year.

(5) If an authority and the municipality in which it is located agree in writing by March 31 of a taxation year, the passenger total for that year shall be equal to the total number of enplaned and deplaned passengers for the authority for the immediately preceding year, as reported by the authority to the municipality.

(6) For the purposes of this Regulation, a reference to a municipality in which an authority is located is a reference to all the municipalities in which the authority is located. 

(7) Subject to subsection (9), for each taxation year, an authority shall make a payment in lieu of taxes to the municipality in which it is located in the amount determined by multiplying the passenger total for the year for the authority by the passenger rate set out in the following Table for that authority.

TABLE

 

Authority

Passenger Rate

Greater London International Airport Authority

$1.66998

Greater Toronto Airports Authority

$0.94029

Ottawa International Airport Authority

$1.07735

Thunder Bay International Airports Authority

$0.55403

Toronto Port Authority

$0.94029

 

(8) The Greater Toronto Airports Authority shall make its payment in lieu of taxes for a taxation year by paying,

(a) to the City of Mississauga an amount equal to 99.43 per cent of the amount of the payment determined under subsection (7) for the taxation year; and

(b) to the City of Toronto an amount equal to 0.57 per cent of the amount of the payment determined under subsection (7) for the taxation year.

(9) If the amount determined for an authority under subsection (7) for a taxation year exceeds 105 per cent of the amount determined under this section for the immediately preceding taxation year, the payment in lieu of taxes for the taxation year shall be equal to 105 per cent of the amount paid for the immediately preceding taxation year.

(10) An authority shall pay to the municipality in which it is located the amount owing under this section for a taxation year,

(a) in equal quarterly instalments by March 31, June 30, September 30 and December 15 of the taxation year; or

(b) in the proportions and at the times agreed to in writing by the authority and the municipality.

(11) If an authority fails to make a payment at the time it is required to do so under subsection (10), the municipality may impose on the authority a penalty equal to the penalty that the municipality imposes on owners of property in the commercial property class for the non-payment of taxes under section 345 of the Municipal Act, 2001 or section 310 of the City of Toronto Act, 2006.

(12) If an authority fails to pay all of the amount required under this section for a taxation year on or before the last day of the taxation year, the authority shall pay forthwith an amount equal to the taxes for municipal and school taxes that would be payable for the taxation year if the property were taxable and the tax roll for the municipality shall be amended to show the authority’s liability to pay that amount.

(13) By March 31 of each taxation year, or a later date agreed to by the authority and the municipality, the authority shall provide the following information to the municipality:

1. The number of enplaned and deplaned passengers reported for the authority in the Statistics Canada publication referred to in subsection (3), as published for the immediately preceding taxation year, or, if subsection (4) or (5) applies, the total number of enplaned and deplaned passengers as reported for or by the authority for the purposes of those subsections.

2. The calculation of the payment in lieu of taxes for the year.

(14) If subsection (4) or (5) applies, the authority shall, within a reasonable time, provide to the municipality, upon request, an auditor’s report verifying the passenger total that was reported for the taxation year by the authority.

(15) The authority shall provide to the Minister a copy of any information provided to the municipality under subsections (13) and (14) within 30 days after it is provided to the municipality.

2. Ontario Regulation 397/17 is revoked.

Commencement

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

Made by:
Pris par :

Le ministre des Finances,

Charles Sousa

Minister of Finance

Date made: October 30, 2017
Pris le : 30 octobre 2017

 

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