O. Reg. 177/07: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2007-05-02

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ontario regulation 177/07

made under the

education act

Made: April 30, 2007
Filed: May 2, 2007
Published on e-Laws: May 3, 2007
Printed in The Ontario Gazette: May 19, 2007


Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Paragraphs 1 to 4 of subsection 1 (1) of Ontario Regulation 400/98 are revoked.

(2) Paragraph 5 of subsection 1 (1) of the Regulation is amended by adding at the end “and 2007”.

(3) Subsections 1 (2), (3) and (4) of the Regulation are revoked.

(4) Subsection 1 (5) of the Regulation is amended by adding “and 2007” after “for 2006”.

2. (1) Subsections 2 (2) to (7) of the Regulation are revoked.

(2) Subsection 2 (8) of the Regulation is amended by adding “and 2007” after “2006”.

3. (1) Paragraphs 1 to 7 of subsection 3 (2) of the Regulation are revoked.

(2) Paragraph 8 of subsection 3 (2) of the Regulation is amended by adding “and 2007” after “2006”.

4. Sections 4 and 5 of the Regulation are revoked.

5. Section 6 of the Regulation is amended by striking out “For 1999 and subsequent years” at the beginning.

6. Sections 7 and 8 of the Regulation are revoked.

7. The heading preceding section 9 of the Regulation is amended by striking out “After 2000” at the end.

8. (1) Subsections 9 (2), (3), (4), (5) and (5.1) of the Regulation are revoked.

(2) Subsections 9 (7) and (8) of the Regulation are revoked.

(3) Subsection 9 (8.1) of the Regulation is amended by adding “and 2007” after “2006” in the portion before paragraph 1.

(4) Subsection 9 (9) of the Regulation is amended by adding “or under section 275 of the City of Toronto Act, 2006, as the case may be” after “310 of the Municipal Act, 2001” in the portion before paragraph 1.

(5) Subparagraph 1 i of subsection 9 (9) of the Regulation is amended by adding “or in section 273 of the City of Toronto Act, 2006, as the case may be” after “section 306 of the Municipal Act, 2001”.

(6) Subsection 9 (10) of the Regulation is amended by adding “or under section 275 of the City of Toronto Act, 2006, as the case may be” after “310 of the Municipal Act, 2001” in the portion before paragraph 1.

(7) Subparagraph 1 i of subsection 9 (10) of the Regulation is amended by adding “or in section 273 of the City of Toronto Act, 2006, as the case may be” after “section 306 of the Municipal Act, 2001”.

(8) Subsection 9 (12) of the Regulation is amended,

(a) by adding “or subsection 277 (5) of the City of Toronto Act, 2006, as the case may be” after “312 (5) of the Municipal Act, 2001”; and

(b) by striking out “section 313 of that Act” and substituting “under section 313 of the Municipal Act, 2001 or section 278 of the City of Toronto Act, 2006, as the case may be”.

9. (1) Subsection 9.1 (1) of the Regulation is revoked.

(2) Subsection 9.1 (2) of the Regulation is amended by adding “and 2007” after “2006” in the portion before paragraph 1.

10. Sections 9.2 and 9.3 of the Regulation are revoked.

11. (1) Subsections 10 (1) to (3) of the Regulation are revoked.

(2) Subsection 10 (4) of the Regulation is amended by striking out “for 2004, 2005 and 2006” and substituting “for 2006 and 2007”.

12. Section 11 of the Regulation is revoked.

13. (1) Subsections 12 (1) to (4) of the Regulation are revoked.

(2) Subsection 12 (5) of the Regulation is amended by adding “and 2007” after “2006”.

14. Section 13 of the Regulation is revoked and the following substituted:

Graduated Tax Rates

13. The following provisions and requirements apply, with necessary modifications, with respect to the tax rates set out in Table 17:

1. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act.

2. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act.

15. Tables 1 to 16 of the Regulation are revoked.

16. The heading to Table 17 of the Regulation is amended by adding at the end “AND 2007”.

17. The heading to Table 18 of the Regulation is amended by adding at the end “AND 2007”.

Made by:

Gregory Sorbara

Minister of Finance

Date made: April 30, 2007.

 

 

 

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