ontario regulation 340/12
made under the
Made: November 5, 2012
Filed: November 5, 2012
Published on e-Laws: November 6, 2012
Printed in The Ontario Gazette: November 24, 2012
Amending O. Reg. 282/98
1. Ontario Regulation 282/98 is amended by adding the following Part:
exemption from taxation for cemeteries, burial sites and crematoriums
23.2 This Part applies to the 2013 taxation year and to subsequent taxation years.
23.3 For the purposes of paragraph 2 and subparagraph 3 ii.1 of subsection 3 (1) of the Act, a use of land that meets the following conditions is prescribed as a use for an ancillary purpose:
1. The use is an activity for which a licence, other than a licence of a cemetery operator, is not required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or a regulation made under paragraph 7.2 of subsection 113 (1) of that Act.
2. The use is either,
i. necessarily incidental to the interment or scattering activity that takes place at the cemetery, including storage, administration and maintenance relating to the cemetery, or
ii. small scale activity that is related to the interment or scattering activity that takes place at the cemetery and for which the conduct occupies no significant physical space at the cemetery.
23.4 Activities for which a licence is required under Part III of the Funeral, Burial and Cremation Services Act, 2002 or under a regulation made under paragraph 7.2 of subsection 113 (1) of that Act are prescribed as bereavement related activities for the purposes of paragraph 2.1 of subsection 3 (1) of the Act.
23.5 (1) The following classes of cemetery properties are prescribed for the purposes of section 16.2 of the Act:
1. A cemetery property if the cemetery owner has ceased to be or has become a religious organization or a municipality.
2. A cemetery property if the cemetery land has ceased to be used for or has begun to be used for bereavement related activities described in section 23.4.
(2) The owner of a cemetery property of a class prescribed in subsection (1) shall provide the assessment corporation with information regarding the change in operator and activity, including the effective date of the change and any change to the physical space used for the activity, and shall do so within 30 days of the effective date of the change.
2. This Regulation comes into force on the later of the day subsections 141 (1) and (2) of the Funeral, Burial and Cremation Services Act, 2002 come into force and January 1, 2013.
Dwight Douglas Duncan
Minister of Finance
Date made: November 5, 2012.