ontario regulation 185/09
made under the
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. 282/98
1. Section 15 of Ontario Regulation 282/98 is revoked and the following substituted:
Classification of Buildings and Structures that become Vacant
15. (1) This section applies to land if all of the following conditions are satisfied:
1. A building or structure has been built on the land.
2. All or part of the building or structure was used in the past.
3. No part of the building or structure is currently being used.
(2) If the building or structure is substantially usable, the land is classified in the property class or classes in which it was classified for the previous taxation year.
(3) Subject to subsection (4), if the building or structure is substantially unusable and all or part of the land was included in the residential property class immediately before it became substantially unusable, the portion of the land that was classified in the residential property class continues to be classified in the residential property class.
(4) Subsection (3) applies only in determining the property class or classes of land for the 2007 or a subsequent taxation year.
2. This Regulation is deemed to have come into force on January 1, 2007.
Dwight Douglas Duncan
Minister of Finance
Date made: May 4, 2009.