HomeMy WebLinkAboutTR-84-89 TOWN OF NEWCASTLE
REPORT File #ja. / Sj
Res. #
By-Law #
MEETING: GENERAL PURPOSE & ADMINISTRATION COMMITTEE
DATE: October 2, 1989
REPORT #: TR-84-89 FILE #:
SUBJECT:
BILL 46, AN ACT TO ESTABLISH A COMMERCIAL
CONCENTRATION TAX
RECOMMENDATIONS:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council the following:
1. That report TR-84-89 be received; and
2. That resolution attached hereto as "Schedule A" be approved
by Council.
BACKGROUND & COMMENTS:
1. Bill 46, An Act to establish a Commercial Concentration Tax,
received First Reading on July 10th, 1989.
1.1 The purpose of the Bill is to implement the proposal contained in
the Treasurer's Budget of May 17, 1989, that large commercial
structures and commercial parking lots and parking garages within
the Greater Toronto Area be subject to a commercial concentration
tax. The principal features of the Bill are as follows:
1. Effective January 1, 1990, an annual tax will be imposed
on commercial property within the Greater Toronto Area,
which consists of the regional municipalities of Durham,
Halton, Peel, York and Metropolitan Toronto, at a rate
equal to $10.75 for each square metre by which the gross
area exceeds 18,600 square metres. Commercial parking
lots and garages within the same area will be taxed at
$10.75 per square metre.
. . ./2
701
Page 2
TR-84-89
BILL 46, AN ACT TO ESTABLISH A COMMERCIAL CONCENTRATION TAX
2. Commercial property includes service stations, garages,
stores, shopping centres, offices, office buildings,
restaurants, hotels, theatres, cinemas, arenas and
assembly halls. The Minister may prescribe additional
categories of commercial property.
3. Exemptions are provided for residential and industrial
property and for race tracks, pipelines, trucking depots,
warehouses and research and development facilities. Land
that is exempt from tax for municipal and school purposes
is also exempt except for commercial parking lots operated
by a municipality or local board.
4. Parking lots and garages are taxable only if they are
accessible to the public and a fee is charged. Parking
lots operated only on a seasonal basis are exempt.
5. Notices of assessment showing the gross area upon which
tax will be calculated are delivered to all oweners. A
method for disputing the assessment is provided.
6. Tax bills are sent to all owners annually and the tax is
payable in semi-annual instalments.
7. Relief from tax is available if a structure is converted
to an exempt use or is razed or substantially damaged
by fire or demolition.
8. Administrative provisions relating to access to property
for the purpose of assessment, requests for information
and the recovery of unpaid tax are similar to those
contained in other statutes administered by the Minister
of Revenue.
1.2 Based on information received from Mr. Mort Symington, Ministry of
Revenue Property Valuation Manager, the Act will affect the following
properties in the Town of Newcastle:
Municipal Parking Lots:
1. Silver Street
2. Church and Division Streets
3. Church and Division Streets (by the Fire Dept.)
Private Parking Lots:
1. Division Street (beside the Royal Bank)
. . ./3
702
Page 3
TR-84-89
BILL 46, AN ACT TO ESTABLISH A COMMERCIAL CONCENTRATION TAX
1.3 The square footage of these parking lots is established by the Regional
Assessment Office Property Assessors. The Provincial Commercial
Concentration Tax levy is based on a rate of $1.00 per square foot.
This levy is effective January 1st, 1990.
The financial impact on this municipality of this Commercial
Concentration Tax is as follows:
Silver St. Parking Lot 8,487 sq. ft. X $1./sq. ft. _ $ 8,487.00
Church & Division South Lot 23,433 sq. ft. X $1./sq. ft. _ $23,433.00
Church & Division North Lot 17,681 sq. ft. X $1./sq. ft. _ $17,681.00
Total Estimated Tax Amount $49,601.00
2. RECOMMENDATION:
Due to the negative financial impact that this proposed legislation
will have on the Municipality, staff respectfully recommend that
Council approve the resolution attached as "Schedule A".
Respectfully submitted, Recommended for presentation
to the Committee
P
/Jdhn Rzes ut I;awren E. Kotseff,
Deputy Treasurer. Chief dm;istrative Officer.
JR/JJ/lb
703
SCHEDULE "A"
WHEREAS the Ministry of Revenue has introduced Bill 46, An Act to Establish
a Commercial Concentration Tax;
AND WHEREAS Bill 46 includes the Regional Municipality of Durham within the
Greater Toronto Area for the purposes of the Bill;
AND WHEREAS the imposition of the Commercial Concentration Tax on commercial
parking lots operated by the municipality or local boards is a negative
precedent departing from the established principle that property owned by
a municipality and used for its purposes is exempt from taxation at the
provincial level;
AND WHEREAS the proposed Commercial Concentration Tax results in a financial
tax burden on the municipality;
NOW THEREFORE BE IT RESOLVED THAT the Council of the Corporation- of the
Town of Newcastle petition the Treasurer of Ontario for exemption from the
Commercial Concentration Tax on all municipal parking lots that are currently
exempt from taxation under the provision of the Assessment Act.
704
SEF 11 �E:�D
P. C12
D5 3/. s—
Bill 46
GO-Vera -ent Bill
oy
3,L-714 LECZSLAT`�TE
E' IZABETH 1T
An Act to establish a Commercial Coxiceiltrat'40n Tax
The Honk- B. Graandi-ra.rDt
Minister of Revenue
p-jji' Q5zq
2nd Reading
?rd Reading
Royal Assenz
uude7
lQueen-s ,o,- onrarlo
'::'E P 11 D P. 21
Bill 46 1989
Ail Act to establish a Commercial Concentration Tg- ,w
HER by _,nd with ti?t ad-,,-ice ::nth consen- of tht
enacts as
fo I o"A's
1. In this Act,
7_,zans Zhe detemmi-IT-iation of the gross area of a
cornrricrcial Property or p�lTt,_:qg, 'lot than is _ub-
e
ro -'ax Undtf ttis ct;
Review Board" :nncans the Assessrnent Revew
Board finder the Assessmem, Revietv ?,oard Acr•,
parkLig lo means land used for the p2,7-k n,' of
Ve'L-11"Jts drat is acc:a,,sible to the public and for which a fee
is charged;
C)rnrnercii'*.I' properc-, means "and that is a sen-ice station,
clara2e, store, shopping centre. office, office building, res-
,aulant, transien"r accomnodatiorl, thtat-, Cinema, area-,
assei-nblly hall or any other classes of land that the Nlirlister
TraV prescribe, or any comlbinatiot� thereof;
ireater Torcmic, Area" means zht regiona! municipalities of
Durham, Halton. Feel and York and The Municipality of
.Metropolitan Toronto,,
"indus:nal property" :'.leans IL—nd used for the assembling,
processing or manufacturing of f'nished 1,�7 post-al' fi i=he
products from raw materials or falb-dicated parts;
"land" :ncludes all buildings. or any part of a building, and all
structures and fixtures erected or placed upon., in., over,
under or affixed to the land,
:Nlimstei means the Minister of Revenue;
person_ Ln'_
a J:Is:17'1c!, Tr�et_
-a n 17 a
_EP 11 _'D 0= r,
Bill 4L5
R.S.0- tCl&}, porc3"t oil, or a Jocal board as defined rP Lhe
03 A)Yair5 Afr, a�"ncl any bOarda c0 ?SS.iC?i. •tr i ii =��to e$ta�°
lzshed under any pct of the T egisiatare_
"Prescribe jeans r rest-n Set }` regulations ;a :e ti tY'r this
Act=
Race track" meags lanL�n`%whii ,, n'y�'32. racing �E Ga �� v$;
'tax incl�.ldes :rtelest and perlaltres
`ta:Kable c:rnmercial property" rncans a cornmercia ? 0_Pest_Y
that is liable this Act-,
"treasurer" wears the treasure: of ntaria a-1d l fi=.ister of
�coa�arnics;
"tII�KIi1T� depot" rne.ans land -where corfliZ e ciill Vehic'>eS Le
stationed anti frora'i which they are ofispatchad
"warehouse— _itjns lard *a: is rued as a repo-i clu'- $ an%
�" for the s`or4jz,,'i. E?f goods r`�ml it'Z�i 1LC': :7.5':
i r32 1 wllic� ood are e;.5ta'LuvA
buldrnc or s`7 e i i
�
;ate off the prenxisas, but does n<�t ir'_cl e a '�z.i
structure-, the gr rrA ' par-,ysse of which is the s'aie �)f gCodd
to the public.
CojnrrYercial propej-tv is liable to ta;�atiori u�=de
Commercial
propcey. this _�kct if the gross area of the conlMet-tial Propert;
1F•,4C_C square metres as deterrrli led uridc this seciicln.
F_kuik.:a8= (?.) In respect of commercial prop{erty', the gross area. is +,he
sur,j of the areas aieasv'red from thl� O'Jtsicde Of the O'`�:tS1tYe
aaUs of anv bu_,ld:ng. p,-Ir. <..I a building o° Lt=tiC€Jr° at e`er f
leael, both abot,e and below groklsld, excl'3dirg a Ly part of
building aY str-ucture that is used for v h.icle parking.
(3) In :-esp'ect of a ;ornrn.ercial parking lot. the °_r Cbs$ area is
the sun, cf the areas rnq�ascrr'ed from the oaLsitle of the fi .tee
eL6l1C3 -,)4 aDy bL lding. Pan lob a bu;ld nc= Oz stru=re at eµC-h
lez'eE, both above a- ad beiow grOun6 an 'r: ozhe-t iirrd '� .:
exclusively ir,. connectiot, wdth or for the purpose of the ca °
rrrercial parking lot. r
Condaenir>a s j
In the case cf a =,',O:`!me-rcial Pro;rert-' that as divYGd'd into
s.s•cr. ,secs, units or proposed units, within the rr_eaning of ti-le the gross 5rz is the agT egate of the rea o{ the
iurra het, i
'::its (it proposed units pl'�ls the area of an ca :Trion es�-
merts, within the rre.tn r„g of the Cc?-?ioMir�: pct, that a+e
coms:lercia? property.
i
a
EP 11 1 :39 0'3:_24 P. ti. C1. Pi7_1 F. C14
..MAC
19 C.0M'MZRC1,-kL CODNCFE—,� 4.TTON TAX Bill 46
1,5) If a single commercial property contai;rs two or more MultiPk
bu`ldings that are not deperdent on shared facilities, each
building shall be separately assessed.
(6) If a commercial -pr(;perty is located, on rnoie than one 'i
Pa
pa-rcel of land. the grosy area of that commercial property is. �z mels of j
-he gross arcs de!ermMtd under subsection (2) if it
consists of a single building; or
tb the aggregate
41- gross areas if two or more buildings
are dependent on shared facilities.
z i E'`
J" Subsec�i,,�, (6) appj'-_,, -even if the parcels vi Mid have
diffe,-&nt owners who are separately liable for tacir propor-
tionate share of taxes under this Act.
X83 If a parcel of land comprises commercial property arid
land that 's exer�-
,pt from tax under this Act, the gross area of
the land that is exempt shall not be included in °I_ calculation
'ae grass area isid in determining whether the parcel is a
ta-:,-able7corimercial property,
(9) If a co7rznercial property contains -..n atrium, the gross
area 0,1 the land used in determining whether the land is a commerc _z
tax-
a ic, 'al property shall be reduced by the s� m of the
zreas 0l
of a atrium at each level surrounding the triu and
no, tax is payable under this Act in respect of the atrium, but
2110 ieidkjction in the gross area or in the tax payable sbali be
vnade for the floor of the atriurn.
3. '1', Land localcd within the Greater Toronto Area T-on
/ . Commercial
that ;s a taxable commercial property is liable to taxation in pro�rt�
each year at a rate equal to 510.75 for each square rnz�tre by
Nvh ch the gross area of the land exceeds !8,600 square
Metres.
Land loo--.aced withiri the Greater Toronto Area that is a Cnrnc.,m�
Parking �0',
,ommercial parKing lot is liable to taxation In each year at a
rate equal to 510,75 for each square metre of the gross area Of
the land.
(3) Commercial property located withiT, the Greater
Torc,nzo Arca that is a 'unit, a proposed unit or the common
e.iem,P,nts, wit-Inin the meaning of the Condominium Act.. and R.S•O,
1�z4
C
Lhat is part of a taxable commercial property is liable to taxa-
tion in each vtar for that portion of the tax otherwise imposed
on such taxable coTrmercial property that the area of the unit
or comrnoi, elements bears to the area of the taxable commer-
cial property.
M�i
SEF 11 OD:2-1 P. I;, D. P. C
4 Bill 46 C0N!_MERC:AL b0NCENTRAT3CN
L'at:it; fol
tax ('1+
) The tax under this section is payable to Her
1P the owner ,.-)f the land ri ht of Ontario by
t' if the laird
R S-0 1980• the common elements within tjjc, meaning of t
ium Act, the tax is payable,
(a) by the declarant, within the Ineanin-g of The
Condamini M Act, if the registration of � dCl-
U larai-
tion and description has not occurred; or
{b) by the corporation created under the
Act. if the registration of the deciarit-or,
description has occurred.
PL7klng Qr,
("") Dtapite subsection 4 (3): a nlnant -v ho operates
mercial parkin; lot on land within the Greater Toronto ,-"Tea
that is owned by the Crown or in which the C,-ovw,7 ''S a:,,
interest, if rent or other valuable consideration 7*5 Pais
respect of the land, shall be assessed in respect of tl-.az -Ian_f
and shall pay taxes under this Act as if the land
by the tenant.
Exemptions 4.—(1) Land that is residential or irldustrial cr
that is a race track, pipeline, trucking depot or wa:ehi�'u5t -Is
exempt from tax under this Act.
(2) Land that is a research and development
exempt from tax under this Act.
ldcrn (3) Land that is exempt from taxes fc-
school purposes by any other Act is exempt from, tax -_'7d=1
this Act, other tlu:�� a comi-ne.-cial parking lot open:tee a f
R-S, 1980, municipality or local board as defined ir, the
c. 3U3
Act.
Commcrcial (4) Land that is a co mercial parkirg lot 'S ��x,_=mnlpt In=a
parking lots m
tax under this Act if it is operated as a comnrnerciai pa�'kiTg ?Ot
on a seasonal basis.
Assessors 5.--{I) The Minister may authorize p4,,r$ons car–, at
assessments for the purpose of this Act.
(2) An assessor authorized under subsection 0 �pcT prc.-
ducing proper identification, shall at all rea7.om;tle -.i:-nzz z"—;y C"
upon reasonable request be given free access to all land,
(3) Ever), adult person present on land when an
visits the land in the performance of his or her duties sha!l.
upon request, give to the assessor all the informatio:i '�4;: -r
her knowledge that will assist in a proper 21ssessllmerlt.
SEP 11 :39 09:125 P. P. C1, 4 I—_" P. 06
11 989 COMMERCIAL CONCEN7R.-%TIoN'r� Bill 46
the l+riiriister i=4
n<)t bound b any informat.0, p-o ded M.nll-er=7t
V I , v i
tinder subsection (3) and the lqj�n` bound bv
ascertain Minister may make inquiries to 7
4n its correctness,
6--41 1 Every person who refuses to pr(,�,I& inj-crTn "O
ot z-_
as requested under subsection 5 (3) is guilty of all offence and fa,U-t
on conviction is liable to a fine of not more than $1,W0 and to inforr-,azin-I,
an additional fine Of $100 for each day dd,-ing which the
Offence continues,
(2) Even, person who knowingly makes a false statement in Off-c-
providing information under subsection 5 (3) is guilty of an fahe
:'fence and on conviction is liable to a fine of not more than 5�litc'ncr't
5500.
(3) Every person who wilfully obstructs or interferes with Offcnce,
an assessor in the performance of his or her duties or the
4XIt.rcis,0 of It's or her powers under this Act is guilty of an
Offence and on conviction is liable to a fine of not more than
$500.
7•---411) The IMillister shall record the name and address of Asscs,ni.eit
tv,;z), owner of land that is liable to tax under this Act, a
description c the land sufficient to identify it and the gross
area c f the land upon which tax will be calculated.
`I tie Minister shall maintain a register of all land Register
assessed under this Act and the register shall be open for ptlb-
11c inspection during normal office hours.
(3) SUbJect to section 2, each subdivision shall be assessed
separately.
sep3ratc;y
Not later than the second Tuesday fo!.ow,irg tiie ?donee
ist day of October in each year, the Minister shall assess and
deli'-'er to every owner of land, subject to tax tinder this Act,
a notice Of:assessment in the prescribed form of the gross area
of each taxable commercial property or commit �rcial parking
lot assessed.
"I
k-.) In any proceeding, a certificate of the Minister setting 1,jem
Ll
�L -
Out the �L at-S upon which notices were delivered is, in the
-absence of evidence to the contrary, proof of the delivery of
the notice.
(3) if land is Owned by more than one person, the Mini's--ter ide-
shalf deliver a notice of assessment to each owner,
(4) If in any year it appears that tht notices c)f assessmellt or
Will not be or have not been delivered as provided in sub- time for r2Qtjcc
azCSSment
S E P 11 =9 C1 9:26 P. N, 0. t#1^ F. _1�
i
Bill 46 COMMERCIAL CONCENTRATION TAX
t
section (l), the Minister may cxtend the time for delivering
the notices.
i
e
".notice of
axtensiorl The Minister shall cause a notice of exiension t{y :g
publishcd in a daily newspaper that, in the opinion of Tile Minister, has such circulation within the Ureater Toromo
Area as to provide reasonable .notice to persons affected by it.
Coments of (6) The notice of extension shall specify the date; to which
the tirne has been extended and the final date for corrirnencing
an appeal to the Assessment Review Board.
(7l' The assessment is, subject to subsections 15 (G) and ?
v-lid and
binding valid and binds all parties concerned, despite any defect or
error in the assessment or in the notice requited by this sec-
tion or the Omission to deliver the notice.
r��i�terr �s
,o iUe9 (S) The notice of assessment shall be delivered by leaving. it
at or mailing it to the residence or place of business of the
person liable to pay tax.
D�1iVsto '` (9) If a person liable to pay fax submits a written notice to
�4�=�sseQ the Minister requesting that the notice of assessment be dein--
Bred to a particular address, the notice of assessment shall be
delivered to that address and the notice stands until revoked.
&oo coon of (10) The l�Iinistei nit?y, before the fifteenth day f =?io iri
the day on which notices of assessment are delivered or the
date to which the delivery of assessment nor ces is extended Lander subsection ('�), correct any defect, error or omission in
any assessment and shall deliver an amended notice to the
person assessed.
°rl'ss`or If any- taxable commercial
property or coyntdbercaal
parking lot has not been assessed in 'whole or in part for t;e
current year or for any part of either of the next two preced-
ing years, and no taxes have been imposed for the assessment
omitted. the Minister shall make any assessment necessa', :o
-ectify the omission and stach taxes as would haze bees c-
able if the assessment had been shade shall be imposed and
collected.
S',:pole- (2) If, after assessment notic-.w
mvmasy t have been given 3zz der S�1C-
rLmssment5 section 8 (1) and before the last dal,' of the tax3tiar„ for
year s
which taxes are unposed oil the assessment referred. to in the
notices,
(a) an increase in the Gross area results from tl�e
erections alteration, Illtrei2'.0 @'.t tJ°itYSL�F'C4rP° Ti i
a:Iy 1-a0 or a port-i,)1, tliereot
'=CEP 11 ,39 09:= F U. 0. #1^ P. Cl:_z:
1989 COMMERCLaL CONCENTRATION TAX l3iil 41
used as a comimerciai property or a comnnerciai
parking lot., or
(b) land or a portion thereof ceases to be exempt from
taxation,
the Minister shall make such supplementary assessment as
may be necessary to reflect the change,
t3) If a supplementary assessment has been made, the Id-
amouilt of taxes to be imposed shall be the amount of taxes
that would have been imposed for the portion of the taxation
year remaining after the change occurred if the assessment
had been made in the usual way.
(41 Notice that an assessment under subsection 8 (10) or c�zicc and
a
under subsection (1) or (2) has beien made shall be given to
the owner of the land who is entitled to appeal as if the assess-
ment had been regularly made.
10.--(I) Any person who is assessed under this Act may Compisint tc
complain in writing to the Assessment Review Board that the
assessment is too h7gh. B.Valrcd"�
(2) A complaint shall state the name and address tivhere T=e for
notices can be given to the complaiiiant and shall be delivered
or mailed to the regional registrar of the Assessment R(�view
Board within thirty-five days following the day oa which
notices of assessment are delivered or the date to which the
deliver-y of assessment notices is extended under subsection
8 (4).
�3) The regional registrar shall promptly transmit a copy Of cep to
ail complaints received to the Minister.
(4) The parties to the proceedin&s are the Minister and ail
persons complaining.
(5) The regional registrar shall give at least fourteen days, Notin of
not"ce to the parties of any hearing by the Assesstnent Review
Board.
(6) If during the hearing it appears that another person Adding
should be a party to the hearing, the Board shall add the per-
sor. as a party and, if necessary, adjourn and give the person
notice of the hearing.
s,7) A copy of the assessment, certified to be a true copy by co.- of
the Minister, is admissible in evidence in any proceeding vvitta-
a55css.mcm
out proof of the signature or the production of the original
S E P 11 ::-::'3 0113 7 R. P. 1-1. #i P.
Biil 46 '11C�N-fM.'ZRCIAL CON`CEN7RATION TAX i�89
assessment and, in the absence of evidence to the Contrary,
is
proof of the contents of the original.
(S) At the commencement )f a hcar,nz res-cctin,g the
determination of the gross area of a commercial property or a
commercial parking lot, the assessor shall explain the manner
in which the assessment was arrived at and the complainant
shall explain the nature of his or her complaint.
of (9) The decision of the Assessment Review Board shall be
foz -varded by the regional registrar to the Minister and the
Minister shall alter the assessment in accordance with the
decision if no appeal is taken,
:0 An appeal lies to the Ontario Municipal Board
from, the decision of the Assessment Review Board under
section 10.
Y of (21) The party appealing shall, within twenty-one days of the
mailing of the decision of the Assessment Review Board,
deliver or mail to the regional registrar of the Assessment
Review Board a notice of appeal accompanied by the fee pre-
scribed under the Ontario J11unicipal Board Act.
The regional registrar of the Assessment Review Board
of
shall promptly deliver or mail a copy of the notice of appeal
to the other parties.
(4) The regional registrar shall forward to the Ontario
b- ior-:I-.ded \
C'N"F- Municipal Board the notice of appeal, the fee mentioned in
s;--bsec!,,irjn (2) and any other material in the regional regis-
trar's possession that is necessary for the hearing of the
appeal.
(5) The appeal shall be by way of a new hearing,
(6) If, on the basis of a decision of the Ontario Municipal
Board or on an appeal therefrom, it appears that an alteration
should be made in an assessment, the Minister shall, except
where an appeal is commenced, alter the assessment to give,
effect to the decision.
The Minister or any person assessed may apply to
001j"t the Supreme Court or to the. district court of the district in
which the land is situate for the determination of an question
ZeIating to the assessment, except a question as to whether the
assessment is too high.
tn;Cz of (2) The persons to be served with notice under this section
UtIre
are the persons assessed and the Minister.
:_:;EF il ,E:19 09:2:=_ Fl. N. Cl. #17-1 F. 10
1989 CONtNIERCIAL CONCEVTRATION TAN Bill 46
rent(3) An appeal lies to the Divisional Court from the ju�jg_
Of the Supreme Court or the district j�
,Gur,t.
(4) The appeal from any judgment given by the Supreme whe�7
Court or by a district court under this section 'shall not cause
the assessment to be amended, but when such appeal has
been disposed of, the Minister shall cause changes to be Made
L,
in the assessment to give effect to the final determination.
(5) The judg-nCrit of the Supreme Court, the, district court !ud)�m�n.
or the Divisional Court is binding upon the Assesszznr-nz
Review Board and the Ontario Nfunicipai Board. Asses rcrc
Review
,(6) A proceeding may be brought under this section at any TiP>oard,rm: -to,tc.
t; but ut the court May only alter an assessment to affect taxe'
ift1posed and payable with respect to that a S
p assessment in the
yea= in which the proceeding is Commenced and any sub-
sequent year.
13, No matter that could have been raised by way= of Lcft._��
plaint to the Assessment Review Board or in a prucee`ding action"
with resPl;ct to an assessment in a court within the times Jim- coiiecttax
ited for bringing that complaint OT proceeding under this Act
shall be raised by way of defence in any act-ton or other pro-
ceeding brought to collect the taxes.
14.--(1) Taxes shall be imposed in each year on the 2&5is of
assessment made in the previous yt;,ar. taxation
(2) Nothing in this section deprives a Person of any right of Rig',rs -,f
appeal provided for in this Act. apfnil?
f,-r t 51-7-�
(3) If the final determination of complaints, appeals or Ide-
OthCr Proceedings increases or reduces an assessment, the
taxes levied and payable with respect to the assessment shall
be adjusted accordingly and,
(a) any Overpayment resulting from the adjustment
shall be refunded by the Minister; or
(b) any underpayment resulting p from the adjustment
shall be remitted to the Minister,
15.—(1) The tax imposed tinder this Act shall be for the Tax tills,
calendar year and becomes due and payable in two equal
instalments on the Ist day of February and the Ist day of
Oclober in the year in which it is imposed and the Minister
tall bill to every owner of land subJect to 'tax on
_.EP ' 1 _,'� _1,, __ _ t.
9
g l} Bill 46 CONIM=-RCIAL CONCE:�rRATION TAX 1989
or before the 1st day of January in the year in which the tax is
payable.
(2) A tax bill shall be delivered in the same manner and to
the same address as a notice of assessment under section S.
r
ti o:Ce of (3) Despite subsection (2), if after the delivery of a nz)tice
adjrc'` of assessment and before the delivery of a tax b-i under thi:,
section, an owner of land subject to tax submits a written x
notice to the Minister requesting that the tax bill be delivered
to a particular address, the tax bill shall be delivered to that
address and the notice stands until revoked,
r
t u'mlz of (4) The tax bill shall show the assessment of the land, the
rate of taxation, the amount of tax payable and such other
information as may be prescribed.
s
s
-ax w'E.ere (5) if for the current year or for any part of either or boti,
�� preceding� y ears� an
f the two din taxable commercial propert
a�cic;ecf �' a
or commercial parking lot has been in whole or in part ornit=
ied from assessment and no taxes have been imposed for thtw
assessment omitted, the Minister may deliver to the owner a
tax bill for such tax.
s eat (6) If the tax Dill covers a portion of a year, the Minister
may deliver to the owner a tax bill for a proportion of tht
amount of the taxes that would have been payable under te'a`s
Act for the year if the lazed omitted from assessment had been Y
liable to assessment and taxation for the whale year, in the
ratio that the number of full months remaining in the yea-
after the land becomes liable to assessment and taxation bears
to the number 12.
r
Tex On (7) If, between the Ist day of January and the 30th day of
mcnti;• November in any year, land becomes liable to assessment and
ES1Crii4i}
sscssmcn taxation under this Act for a reason described in clause
9 (2) (a) or (b), the Minister may deliver to the owner a tax
bill for a proportion of the amount of the taxes that would k
have been payable under this Act for the year, if the land had
been liable to assessment and taxation for the whole year, in
the ratio that the number of full months remaining in the year
after the Iand becomes liable to assessment and taxation bears
to the number 12.
i
i
sc�.na"1°m" (8) When a tax bill is issued udder this section, the tax.
`'' � billed is due and payable within thirty days of the date of that
bill, but if a tax 'bill is issued before the 1 st day of September
in a year, the second instalment of tax payable with respect to
the current year is payable on the 1st day of October in that i
year_
x
s
CEP 11 '89 09:25 R.I. P. C1. 413 P. .1.`
1989 COMMERCIAL COSCENTRATION TAX B11i 46
(9) Owners of land are jointly and 5everatly liable for the L.ab-7
payment of tax under this Act,
tax
(10) The penalty for late payment of any instalment of tax
payable, under subsection (1) is an amount equal to 5 per cent
of the tax payable up to a maximum of SIO,Ooo.
(11) Tax billed under this section or under subsection
16 (16) bears interest, at the rate prescribed, from the day on un;n� tax
which such amount should have been paid to the day of pay-
ment.
16---(1) An owner of land may, apply to the i'vLrnsttr for
the cancellation, reduction or refund of taxes imposed in th'e refdun:tucciDn
d of
year in respect of which the application is made, or for any taxes
part of either or both of the two preceding years, if,
(a) the land has become exempt from taxation during
the year or during the preceding year after the
delivery of assessment notices,
(b) during the year or during the preceding year after
the delivery of assessment notices the land %kras
razed by fire or demolition or was damaged by fire
or demolition so as to render it substantially unusa-
ble as a commercial property or as a commercial
parking lot; or
(c) the owner has been overcharged by reason of a cler-
ical error, the transposition of figures, a typographi-
cal error or similar type of error, but not an error in
judgment in making the assessment upon which the
taxes have been calculated.
(2) If an owner who is entitled to apply for the cancella-
tion. reduction or refund of taxes under clause (1) (c) fails to
apply, the Minister may apply in his or her stead and this sec-
tion-
tion applies with necessary modifications to that application.
(3) An application under subsection (1) may be made at Time for
ma_,:�_,
any time. during the year in respect of which the application is app'Lc"aVO..
made and until the 28th day of February in the following year.
(4) The Minister shall with all due dispatch consider the ?crs&
application and may,
(a) reject the application;
(b) if the taxes have not been paid, cancel the taxes or
reduce the taxes;
1104
! EF 11 83 OID:30 P. H. u. #1 P. 13 --
12 13ill 46 COMMBRCIAL CONCEN-fRATION TAX
1989
s rder a refund of
ttie taxes iza�e art thereof; Drib, o
the taxes or any p
(d) if the taxes have been paid in part, order a refund 4
of t el the portion oaf the taxestunpaid and reduce or
�otiCe of (5) The Minister shall, by ordinary mail or by personal ser-
dc-6sion vice. give the applicant notree of the decision respecting the
application together with Written reasons therefor,
PraF �Tiansm (6) A cancellation, reduction or refund under clause (l) (a)
i
';Unc.ttl`ti"R' shall be for a proportionate part of the taxes based or. the
redectlon or which the ext'n t;0
refnCd number of months in the year during
existed-
idem A cancellation. reducticat or refund under clause
(77
shalt be for a proportionate part of the taxes based oi�
e the
riurnber of months in year.
x
objection (8) Where an applicant tobjects to nmay vtitki� sixth da 4 s
section � ), (i ) or (18) ;
from the date of mailing op personal service addressed taLP*i i
serve on the Minister, by registered pr
Minister, a notice hefreasonsi for the duplicate objection on wi e t reie{� `I
form setting 4
facts.
The Minister may accept a notice of objection even if
° nc;ict is not served in the manner required.
i ecLn>la- (1Q) Upon receipt of a notice of ob;ectiorl. the IvSin:ste= d
Ci?LLni`• }
shall, with all due dispatch. reconsider the decision objecte.
to. and the Minister shall promptly notify the applicant of his f
or her decision by registered mail.
`s f
(1 A) A decision of the Minister under subsection ,,,,,,}�
final and is not subject to appeal unless the decision
inv�,l°E
the interpretation of a provision of this Act or involves an
issue solely of law. t}
Rcsolu:i�n of (12) in ariydispute over a deciswhe efthe d puteeirv;lames 'k
atiC�Lt4I. the Minister may°
subsection (10), _ arE
the interpretation of a provision of this Ac Or invOlvtz =s Or
issue solely of law in which no facts are in dispute
the proper inference to be dra,,vii from facts that are
sspute. agree in 4�Mina w'+_th tie 3rpl>Cant as t? the urdi=
r I ;vis anal t 3 it to have the issue
voted facts an�3 ap7;ll. tO t_
in d1S�3Lite Ciet 7t111CU-
r
t�.
7'
SEP 11 89 39:-51 P1. A. 0. #1 3 P. 14
1989 C0.M.VF-.RC--.AL CCNCEINTRA-110N TAX Bill 46
(13 If the Minister does not make the application
six weeks of the date upon which the undisputed facts have
teen agreed upon in writing, the applicant may apply to the
t'
court to have the issue determined.
(14) If the Minister has made a decision in any year under
subsection (4) to cancel, refund or reduce taxes for that year of taxn
iAS respect of land mentioned in clause (1) (b) and the Minister
is subsequently satisfied that the land has been reconstructed
or repaired and has been returned to use before the end of
that year, the Minister may direct that such portion as the
Minister, considers appropriate of the tax reduction, or of the
taxes that were cancelled or refunded, be restored as taxes
owing for that year.
A direction under subsection (14) may be made at any Direction
time up to the 28th day of February of the immediately fol-
low ng year and the Minister shall, by ordinary mail or by per-
sonal :; T-vice, give the applicant notice of the direction
zogethey with written reasons therefor,
(16) The Minister shall bill the owner of land for taxes Pa,-znt
restored tinder subsection (14) and the tax billed is clue and
within thirty days of the date of the bill but. if a tax
'Dill is issaed before the 1st day of Scptc;mbtr in a year, the
,ecopd instalment of tax payable with respect to the current
year is payable on the Ist day of October in accordance with
subsection 15 (1).
(17" If a person has paid an amount under this Act as tax Refund of
and that amount is not payable as tax under this Act, sesch ax
amount shall be refunded if, within three years following the
date of its payment, an application for riefund is made to the
Minister and it is established to the satisfactiop of the Minister
brat tl-.e aniount was not payable as tax Linder this Act.
ti118"Y, The Minister shall notify the applicant of his or 'her
decis;ton by ordinary mail or by personal service.
(19) Only one application under subsection (17) -i-nay be One
made with respect to any amount paid as tax tinder this Act, app'.k atior
(20) 1117 an overpayment arises as a result of the caficellation, Interest
°�educti,Dn or refund by the Minister of taxes that have been
jai interest at the rate prescribed shall be paid from the
date the overpayment arose to the date of refund, unless the
amount of interest is less than $1, in which case no interest
shall be paid.
i 1=3119 09:7_2 R. CD. 0. #13 F. 15
14 Bill 46 COMMERCIAt, Co-;CENTF1170,X 7AX
jer" Upon
rta; All taxes imposed under this Act are, upo
n
tration by the Minister in the proper land registry office of a
notice claiming the first lien and charge c onferred by this sec-
tion, a first lien an u po,j th e Ind liable *a the taxes.
Aanounts
iDcltlacd ana . (2) The first lien and chargc conferred by subsection (1) it f
Priority in respect Of all taxes that I .
are payable at the time of registra-
tion Of the notices and all taxes that become payable there-
after while the notice remains registered, and such first Lien
and charge has priority over all encumbrances or claims rc-g_
istered or attaching to the subject Property subsequent to the
registration of the notice.
ReaCvery of
Upon default Of Payment of any tax payabit
under this Act,
(a) the Minister may bring an action for recovery
thereof in any court in which a debt or Molle"
demand of a similar amount may be Collected and
every such action shall be brought in the name of
the Minister or in the name of his or her Office and
may be continued by the Minister's successor ir,
office as if no change had occurred and shall bLz
tried without a jury; or
(b) the Minister may issue a warrant directed to the
sheriff of any county or district in which any prop
erty of a person Diable to make a payment under
this Act is located for the amount owed by that per-
son, together with inveres,, thereon from the date of
the issue of the warrant and the costs, expenses a,-,jd
poundage of the sheriff,
(2) A warrant issued under clause (1) (b) has the sanic�
effect as a writ of execution issued otzt of the S,,:prern
__e COL 11.
Security for
(3) If the Minister considers it advisable to do sod� the
ister may accept security for the payment of taxes in' any for,—_
that the Minister considers satisfacto'ry.
If the Minister has knowledge or suspects that
within ninety days a person is or is about to bccorre indebted
or liable to make a payment to a person liable to make a pay-
me.nt under this Act, the Minister may by registered letter
'
by letter served personally., require the first-named person to
pay the money otherwise payable to the second-named person
in whole or in part to the Treasurer immediately on account
of the liability under this Act and the requirerr I
to all money lent shall apply
that would Otherwise be so paid in the ninety
days next following the receipt of the letter.
SEF 11 'S"D �,:JC:1:71-i 1 171 P. 15
2989 COM- M.cPCTAL CONCENTRATIONTAX Bill .16 1
(2) Despite subsection (1), if the Minister has knowledge or Idr-
suspects that within ninety days,
(a) a bank, Credit LrLiOn, trust Company or other s miiar
institution is about to loan or advance money to, or
make a payment on behalf of, or make a payment
in respect of a negotiable instrument issued by a
person liable to make a payment under this Act,
who is indebted to the institution; or
(b) a person, other than an institution, is about to loan
or advance money to or make a payment on behalf
of. a person who is liable to rr ake a payment under
this Act and who,
(i) is employed by or engaged in providing goods
or services to the first-named person and ixho
was, or will within ninety days be, so
employed or so engaged, or
(ii) is not dealing at arm's length with the first-
named person,
zhe Minister may, by registered letter, or by letter served per-
sonally, require the institution or person to pay immediately
to the Treasurer, on account of the liability of the person Iia-
li)!Y to make a payment under this Act., all or Dart of the
Y that would otherwise have been loaned, advanced or
paid, and any money paid to the Treasurer shall be, deemed to
have been loaned, advanced or paid to the person liable to
make a payment under this Act.
of the Minister has required a person to pay to the
Treasurer money otherwise payable as interest, rent., reinur,
erasion, a dividend, an annuity payment or other periodic pay-
ment to a person who is liable to make a payment under this
Act,
(a) the requirement applies to all periodic payments to
be made by the first-named person to the second-
named person after the date of receipt of the
Minister's letter until the liability of the second-
named person is satisfied; and
b) the payments required to be paid to the Treasurer
shall be the full amount of each payment or in such
lesser amount as the Minister may designate in the
Minister's letter.
SEP 11 1:39 09:7.7, F-11. A. 0. #1^ P. 17
Bill 46 COMMF-RCIAL CONCEN7PATION T.kX 1 j8`9
atfem
(4) The receipt of the Treasurer for money paid as required
under this section i1c, Sufficient discharge of the original iiabNjty
to the extent of the payment.
(5) Every person who has discharged any liability to a per-
son liable to make a payment under this Act without comply-
Ing h-it.h the requirement under this section is liable to pay t C,
Her Majest, in right of Ontario the lesser of an amount equa?
to the liability discharged and the amount that person vvas
required to pay to the Treasurer under this section.
(6) Every instilution that fail, to corniply!�vith a ,4quirernt--nt
Linder siibsection (2) is liable to nay +,o Hu-- Majesty :z, right of
Ontario an amount equa to the iesser of,
(a) the aggregate of the nlom y advanced or paid; and
(b) the amount that it was required urdcr subsectio,,,
(2) to pay the Treasurer,
s� Inc (7) If a person who is or is abo ;t to loe,�ome 1:ndebL ed -r
7
�iable+ to make a payment to a person Hable to
payment u
n —
"
khis kct carries on business under a jar,� )7 L t)1e ,'t he _h,a
his or her own name, the registered letter'andeT sutsection
(1) may be addressed to the name or style under which he or
she carries on business and. in the case of personal service, -It
shall be deemed to have been Validly served if it has beer, lef,
with an adult person v at the place of business of the addressee.
den-, (8) If the persons who are or are a-b- olit to become indebtec
or liable to make a payment to a person liable to make a -"a,-
ment under this Act carry on business as a part r-�ershj-p, a '�ez-
ter under Subsection (11) 'may be addressed to the partnership
name and, Iii the case of personal service, it shall, be deenned
to have been validly served if it has been senved on one of ,he
partners or left with an adult person employed at the olacV ,)�7
business of the partnership.
1350 (9) This section is subject to the Wages tAct.
r';L
(70) If any person, without reasonable excuse, has failed
remit to the Treasurer the money as required under- this sec-
tion. the Minister may apply before a judge of the Supreme
Court for an order directing that person to remit the money,
R`m"ics or 2Q.—(1) The use of any of the remedies under sectional Of 17
1S and 19 does not bar or affect the use of any ether remed4v
under those sections or other remedy existinn,C-
at law.
'SEP 11 219 013: 4 F.. H. i i. #1:3 P. 1,=,
1989 C:QMLIERC_IAL CONCENTRAIMON T.A:l Bill 46
2 f >1p PEOceeding taken under section 1'7. IS Or 19 Jjrnjtj
o: affccts any lien, charge Or priority ex;
Or otherwiso, �st'rlg under this Act
() in any proceeding taken under th s Act, tine facts jece$_
' T' th C
s4z7 tO -establish the COMP"anc`,' Of the Minister with this Act t bo V a br ,dro,,ft
aibd ffi ;i�i-
tr:e lack of compliance by any person with this Act shall,
in thc absence of evidence to the contrary, be sufficiently
pro,�zd by affidavit of the Minister or any Officer of the Minis-
of Revenue.
2141) The Lieutenant Governor in Council 1-nay, make
reguiat-ions,
Via) authorizing Or requiring the Deputy Nfini.szer of
Revenue or any officer of the Ministry to ex,-,Tcisf-
any power or perform any duty C0nf0TTCd or
;Mpklsed upon the M` d
inister by this Act or the zegia_
iations;
(bF c` - any` word or expz-essjon used -, this
'41nI:IjZ ' _�.ct
that has not already been expressly defi`fied in this
Act;
6c) Prescribing the rate of imerest payable under this
Act or the regulations, or a for-s
L 'u,a for computing
tha: rate, arld the method Of calculating that intar-
est;
(d, providing for the rebate of tax in whole or i,3 part
owing to special circumstances, and prescribii.ig the
z0nditioas under which the zcb-,Ue$f-, MaY be made
and the payment of ir, res�, to person- t '
, �e 11 o whorn anv
1-z!b2te Of tax is made;
PrO_','iding for hmitmg the amount of tax payable
under this Act in special Circumstances where Incon-
Venzence or hardship m,jgljt ojhe,_vise
"Stel*may make reguiat;.ons, RC
bY S't c r
a-'Y forr-, that is req aired 6y t-
the re" rIns A-cc or
regulations Or that wl% assist in the adrninistTa-
tIon Of this Act, and Prescribing hose and by wj-,or,
any form shad, 0 . n
be cOmpleted and what
it will contain;
4 . _ n
prescribing additionzill classes of land to be. included
the definit"On
of LICC,.
_r
In_
p
iaA rL-perty.
C19:7--,4 R. A. Cl. #1^ P. 19
Bill 46 i989
( A Ma'J u7i �e-
7 "� �
tffecdve vith referencc. to a P(--rl0'd0e'0r -d-
C mntnce- 22.--41) Thin, Act, (;Xcept Stctiur 3, CO-Ms `11 Q f'C'rce,
the carlier of,
which a'd
(b) the 1st day of October, 1959.
(2) Section 3 comes into force on the 1st day of
1990,
sh-n, :i"I_ 23. ''he s%or,, title of this Act is the Coremerciat CU cen-
tration Tax Aci, 1989.
=,EP I i ED,3 C1,D:75 F. #17
F. --'0
E,',aFL.kN.-kTOR.Y NOTES
t a a1 o,-.L i,-]
lay ;3i 4 CIL S?r,.I and cc,Tn f"I r pa-x'-fig a 7.
the Grtetr Ar=_3 te ",7 a
BE!
cc n, T; ol 3 7n'-'T"C:,--
rCZ.
D7 n C, a
ycrk a:-, M�Zucp�:.Ht T
C
par 'ng lots a:,.,.d garage4
sqi-,a:-c mc-,--tL
7-7
haiLs. Tnt
M. Ari:tcr rnay
z 4o
a` -rsearc`
-!!at
i%Cfn't fr,J7.-,
'2.-t-s a—a p3n
se:t all, thz f—,a---,,c i..
:-J
n OZ �tat`w ze�