ontario regulation 403/11
made under the
Made: August 26, 2011
Filed: August 26, 2011
Published on e-Laws: August 26, 2011
Printed in The Ontario Gazette: September 10, 2011
Amending O. Reg. 282/98
1. Ontario Regulation 282/98 is amended by adding the following Part:
23.1 The following conditions are prescribed for the purposes of paragraph 7.1 of subsection 3 (1) of the Act with respect to the exemption from taxation for land that is used by a non-profit hospice to provide end of life care:
1. The land must be used for the purpose of providing end of life care and related supportive services for individuals with a terminal illness, and it must not be used for any other purpose.
2. The hospice must be operated by a non-profit organization.
3. The land must not be,
i. a care home as defined in subsection 2 (1) of the Residential Tenancies Act, 2006,
ii. a long-term care home as defined in subsection 2 (1) of the Long-Term Care Homes Act, 2007, or
iii. a retirement home as defined in subsection 2 (1) of the Retirement Homes Act, 2010.
2. This Regulation is deemed to have come into force on January 1, 2011.
Dwight Douglas Duncan
Minister of Finance
Date made: August 26, 2011.