Footnotes
- 1(1) Definitionss. 1(1)
- 1(2) Interpretation, appeals. 1(2)
- 2(1) Regulationss. 2(1)
- 2(2) Regulations by the Ministers. 2(2)
- 2(2.1) Sames. 2(2.1)
- 2(3) Retroactivitys. 2(3)
- 2(3.1) Regulations prescribing classes, subclassess. 2(3.1)
- 2(3.2) Sames. 2(3.2)
- 2(3.4) Municipal by-laws. 2(3.4)
- 2(4) Administration of oathss. 2(4)
- 2(5) Regulations re: airport authoritiess. 2(5)
- 2(6) General or specifics. 2(6)
- 2(8) Minister can approve formss. 2(8)
- 2.1 [Repealed]s. 2.1
- 3(1) Property assessable and taxable, exemptionss. 3(1)
- 3(1.1) Non-application: special exemptionss. 3(1.1)
- 3(2) International bridges and tunnelss. 3(2)
- 3(3) Definitions. 3(3)
- 3(4) Certain landss. 3(4)
- 3(5) City of Torontos. 3(5)
- 3(6) Sames. 3(6)
- 3(7) Certain Crown land, non-municipal territorys. 3(7)
- 3(8) Continued exemption re renewable energy sourcess. 3(8)
- 3.1 [Repealed]s. 3.1
- 4(1) Exemption for religious organizationss. 4(1)
- 4(2) Land in a municipalitys. 4(2)
- 4(3) Land in non-municipal territorys. 4(3)
- 5 Where land ceases to be used for forestry purposess. 5
- 6(1) Exemption for the Navy League of Canadas. 6(1)
- 6(2) Land in a municipalitys. 6(2)
- 6(3) Land in non-municipal territorys. 6(3)
- 6.1(1) Exemption for land used by veteranss. 6.1(1)
- 6.1(2) Land in municipalitiess. 6.1(2)
- 6.1(3) Restrictions. 6.1(3)
- 6.1(4) Exceptions. 6.1(4)
- 6.1(5) Land in non-municipal territorys. 6.1(5)
- 6.1(6) Transitions. 6.1(6)
- 7(1) Property classess. 7(1)
- 7(2) Sames. 7(2)
- 7(3) Discretion not affecteds. 7(3)
- 8(1) Subclasses for tax reductionss. 8(1)
- 8(1.1) Sames. 8(1.1)
- 8(2) Sames. 8(2)
- 8(2.1) Same, non-municipal territorys. 8(2.1)
- 8(3) Discretion not affecteds. 8(3)
- 8(4) Excess lands. 8(4)
- 8(4.1) Transitions. 8(4.1)
- 8(5) Application, etc., may be requireds. 8(5)
- 9(1) Assessment of easementss. 9(1)
- 9(2) Lanes used as right of ways. 9(2)
- 9(3) Restrictive covenants. 9(3)
- 10(1) Right of accesss. 10(1)
- 10(2) Informations. 10(2)
- 11(1) Request for informations. 11(1)
- 11(2) Return of informations. 11(2)
- 12 Effect of statements under s. 10 or 11s. 12
- 13(1) Offence for not furnishing informations. 13(1)
- 13(2) for false statements. 13(2)
- 13(3) Idems. 13(3)
- 13(4) for obstructing the assessment corporation, etc.s. 13(4)
- 14(1) Contentss. 14(1)
- 14(1.1) Additional contents, land in a municipality or localitys. 14(1.1)
- 14(1.2) Additional contents, land in non-municipal territorys. 14(1.2)
- 14(2) Preparations. 14(2)
- 14(3) Attributable assessment for school purposess. 14(3)
- 14(4) Determining school supports. 14(4)
- 14(5) Portions classified in different property classess. 14(5)
- 15(1) Enumerations. 15(1)
- 15(2) Time and manners. 15(2)
- 15(3) Informations. 15(3)
- 16(1) Annual school support lists. 16(1)
- 16(2) Information from C.E.O.s. 16(2)
- 16(3) Application respecting school supports. 16(3)
- 16(4) School supports. 16(4)
- 16(5) Format of lists. 16(5)
- 16(6) Regulationss. 16(6)
- 16(7) Approval of applications. 16(7)
- 16(8) Delivery of application by assessment corporations. 16(8)
- 16(9) Refusal to approve applications. 16(9)
- 16(10) Application considered after delivery of notice of assessments. 16(10)
- 16.1(1) Information from landlordss. 16.1(1)
- 16.1(2) What information is requireds. 16.1(2)
- 16.2 Notification by cemetery landowners. 16.2
- 17(1) Land assessed against owners. 17(1)
- 17(2) Land held by trustees, etc.s. 17(2)
- 17.1(1) Land to be assessed against owner and tenant for certain Education Act purposess. 17.1(1)
- 17.1(2) Land held by trustees, etc.s. 17.1(2)
- 17.1(3) Sames. 17.1(3)
- 17.1(4) Sames. 17.1(4)
- 17.2(1) Apportionment of value of multiple occupancys. 17.2(1)
- 17.2(2) Regulationss. 17.2(2)
- 17.3(1) Separate assessment of certain partss. 17.3(1)
- 17.3(2) General or specifics. 17.3(2)
- 17.3(3) Applies only to commercial and industrials. 17.3(3)
- 18(1) Assessment of Crown landss. 18(1)
- 18(1.1) Sames. 18(1.1)
- 18(1.2) Exceptions. 18(1.2)
- 18(2) Definitionss. 18(2)
- 18(3) Application to forest resource licencess. 18(3)
- 19(1) Assessment based on current values. 19(1)
- 19(2) Regulations, special rules. 19(2)
- 19(2.1) Sames. 19(2.1)
- 19(2.1.1) Prescribing assessed values. 19(2.1.1)
- 19(2.2) Sames. 19(2.2)
- 19(3) Municipalities to opt ins. 19(3)
- 19(4) Sames. 19(4)
- 19(4.1) Sames. 19(4.1)
- 19(4.2) Delegation by upper-tier municipalitys. 19(4.2)
- 19(5) Farm lands and buildingss. 19(5)
- 19(5.0.1) Land and buildings to be valued as farmss. 19(5.0.1)
- 19(5.1) Where owner dies or retiress. 19(5.1)
- 19(5.1.1) Definitions. 19(5.1.1)
- 19(5.2) Conservation land, managed forestss. 19(5.2)
- 19(5.2.1) Current value of managed forestss. 19(5.2.1)
- 19(5.3) Not necessary that use be permitteds. 19(5.3)
- 19(5.4) Non-application of subsection (5)s. 19(5.4)
- 19(6) Reforested landss. 19(6)
- 19(7) Woodlands or orchardss. 19(7)
- 19(8) Definition, woodlandss. 19(8)
- 19(9) Definition, orchardss. 19(9)
- 19.0.1(1) Electricity generating and transformer stationss. 19.0.1(1)
- 19.0.1(1.1) Sames. 19.0.1(1.1)
- 19.0.1(1.2) Subsequent ownerss. 19.0.1(1.2)
- 19.0.1(2) No reduction in taxess. 19.0.1(2)
- 19.0.1(3) Payments under s. 27s. 19.0.1(3)
- 19.0.1(4) Former generating stationss. 19.0.1(4)
- 19.0.1(5) Definitionss. 19.0.1(5)
- 19.0.1(6) Deemed ownerships. 19.0.1(6)
- 19.1(1) Adjustments for certain property classess. 19.1(1)
- 19.1(2) Property classess. 19.1(2)
- 19.1(3) Phasing in eligible increasess. 19.1(3)
- 19.1(3.1) Regulationss. 19.1(3.1)
- 19.1(4) Further adjustmentss. 19.1(4)
- 19.1(5) Assessment corporation to make adjustments. 19.1(5)
- 19.1(6) Adjustment for arithmetical errors. 19.1(6)
- 19.1(7) Notice of adjustments. 19.1(7)
- 19.1(8) Exceptions. 19.1(8)
- 19.2(1) Valuation dayss. 19.2(1)
- 19.2(5) Exceptions. 19.2(5)
- 19.3 Classification days. 19.3
- 19.4 [Repealed]s. 19.4
- 20(1) Assessment of mineral rightss. 20(1)
- 20(2) Petroleum mineral rightss. 20(2)
- 20(3) Minerals and surface rights becoming vested in one owners. 20(3)
- 21(1) Exemption of farm lands from taxation for certain expendituress. 21(1)
- 21(2) Notices. 21(2)
- 21(3) Appeal against by-laws. 21(3)
- 21(4) Appeal where no by-law passeds. 21(4)
- 21(5) Assessment appeals not affecteds. 21(5)
- 22(1) Exemption of farm lands in police villagess. 22(1)
- 22(2) Exemption by-law to be passed by trustees of police villages. 22(2)
- 22(3) Notice of by-law and of decisions to be given to local municipality clerks. 22(3)
- 22(4) Application of by-law by local municipality council in striking ratess. 22(4)
- 23(1) Agreement for fixed assessment for golf courses. 23(1)
- 23(2) Duties of municipal officials:s. 23(2)
- 23(3) Agreement to be registereds. 23(3)
- 23(4) Termination of agreement, as to all of landss. 23(4)
- 23(5) as to part of landss. 23(5)
- 23(6) Agreement terminated when land ceases to be used as golf courses. 23(6)
- 23(7) Termination of agreements. 23(7)
- 23(8) Disputes. 23(8)
- 23(9) Update of old fixed assessments. 23(9)
- 23(10) Application of subsection (9)s. 23(10)
- 24(1) Assessment of lands of water, heat, light, power and transportation companiess. 24(1)
- 24(2) Application of sections. 24(2)
- 24(3) Apportionment of assessments. 24(3)
- 24(4) Assessment of structures, rails, etc., of transportation systems. 24(4)
- 25(1) Pipe lines. 25(1)
- 25(2) Notices. 25(2)
- 25(3) Disputess. 25(3)
- 25(3.1) Sames. 25(3.1)
- 25(3.2) Definition of “pipe line”, deemed applications. 25(3.2)
- 25(4) Assessment of pipe lines. 25(4)
- 25(8) Pipe lines abandoneds. 25(8)
- 25(9) Reduction of assessment on pipe lines. 25(9)
- 25(10) Liability to taxation of pipe line on exempt propertys. 25(10)
- 25(11) Tax liabilitys. 25(11)
- 25(12) Apportionment of assessment and taxations. 25(12)
- 25(13) Sames. 25(13)
- 25(14) Real property assessments. 25(14)
- 26(1) Apportionment of assessment for structures, pipes, poles, etc.s. 26(1)
- 26(2) Sames. 26(2)
- 27(1) Public utilitys. 27(1)
- 27(2) Property deemed vested in commissions. 27(2)
- 27(3) Annual payment to municipalitiess. 27(3)
- 27(3.1) Electricity generating and transformer stationss. 27(3.1)
- 27(6) Local improvementss. 27(6)
- 27(7) Credit to municipal general funds. 27(7)
- 27(7.1) Annual payment re non-municipal territorys. 27(7.1)
- 27(8) Mode of assessment, appealss. 27(8)
- 27(9) Valuation to be included in apportioning leviess. 27(9)
- 27(10) Exemptionss. 27(10)
- 27(11) Applications. 27(11)
- 27(13) Application of sections. 27(13)
- 27(14) Collection of paymentss. 27(14)
- 27(15) Sames. 27(15)
- 27(16) Regulationss. 27(16)
- 27(17) Sames. 27(17)
- 27.1(1) Large commercial theatres, Torontos. 27.1(1)
- 27.1(2) Large commercial theatres in Torontos. 27.1(2)
- 27.1(3) Subsidys. 27.1(3)
- 27.1(4) City must pass a by-laws. 27.1(4)
- 27.1(5) When payables. 27.1(5)
- 27.1(6) Collection of paymentss. 27.1(6)
- 27.2(1) Convention centress. 27.2(1)
- 27.2(2) When payables. 27.2(2)
- 27.2(3) Collection of paymentss. 27.2(3)
- 27.2(4) Regulationss. 27.2(4)
- 28 [Repealed]s. 28
- 29 Apportionment of assessment for bridges and tunnelss. 29
- 30(1) Annual statement by railway companys. 30(1)
- 30(2) Assessment of railway lands. 30(2)
- 30(3) Rails, ties, poles, substructures, etc., not assessables. 30(3)
- 30(4) Exemption from other assessmentss. 30(4)
- 30.1 [Repealed]s. 30.1
- 31(1) Notice of assessments. 31(1)
- 31(1.0.1) Exceptions. 31(1.0.1)
- 31(1.1) Time for delivery of notices. 31(1.1)
- 31(2) Delivery of notice, residentss. 31(2)
- 31(3) Same, non-residentss. 31(3)
- 31(4) Notice of addresss. 31(4)
- 31(5) Information notices. 31(5)
- 31(6) Rights of ways. 31(6)
- 31(7) Application to certain changess. 31(7)
- 31(8) Regulations, noticess. 31(8)
- 32(1) Correction of errors, etc., in assessment rolls. 32(1)
- 32(1.1) Same, factual error onlys. 32(1.1)
- 32(2) Change in classifications. 32(2)
- 32(3) Change in tax liabilitys. 32(3)
- 32(4) Change in methodologys. 32(4)
- 33(1) Change re land omitted from tax rolls. 33(1)
- 33(2) Definitions. 33(2)
- 33(3) Change re incorrect exemption from taxs. 33(3)
- 33(3.1) Prescribed exceptionss. 33(3.1)
- 33(4) Managed forests, conservation lands. 33(4)
- 33(5) Reassessment re managed forests, conservation lands. 33(5)
- 33(6) Changes to next assessment rolls. 33(6)
- 34(1) Supplementary assessments to be added to tax rolls. 34(1)
- 34(2) Supplementary classifications. 34(2)
- 34(2.1) Limitationss. 34(2.1)
- 34(2.2) “change event”s. 34(2.2)
- 34(3) Re-classifications. 34(3)
- 34(4) Changes to next assessment rolls. 34(4)
- 35(1) Notice of corrections, etc.s. 35(1)
- 35(2) Notice to tenantss. 35(2)
- 35(3) Distributions. 35(3)
- 35(4) Tenant’s notice, clarifications. 35(4)
- 35(5) Regulations, noticess. 35(5)
- 36(1) Assessments. 36(1)
- 36(2) Return of the assessment rolls. 36(2)
- 36(3) Extensions. 36(3)
- 36(4) Notice of extensions. 36(4)
- 36(5) Duty re appealss. 36(5)
- 36(6) Certification of municipal assessment rolls. 36(6)
- 36.1 Assessment rolls to upper-tierss. 36.1
- 37(1) Last revised assessment rolls. 37(1)
- 37(2) Last revised assessment roll where no appeals mades. 37(2)
- 37(3) Last revised assessment roll, non-municipal territorys. 37(3)
- 37(4) Use of last revised roll, municipalitys. 37(4)
- 37(4.1) Use of roll as returned, municipalitys. 37(4.1)
- 37(4.2) Use of last revised roll, non-municipal territorys. 37(4.2)
- 37(4.3) Use of roll as returned, non-municipal territorys. 37(4.3)
- 37(5) Rights of appeal preserveds. 37(5)
- 37(6) Adjustment of taxes as result of appeals. 37(6)
- 37(7) Special Act supersededs. 37(7)
- 38(1) Assessment of annexed areass. 38(1)
- 38(1.1) By-law requirements. 38(1.1)
- 38(2) Notice of assessment and appealss. 38(2)
- 38(3) Application where annexation order provides for assessments. 38(3)
- 39(1) Delivery of assessment rolls. 39(1)
- 39(2) Public inspection, municipalitys. 39(2)
- 39(3) Same, non-municipal territorys. 39(3)
- 39.1(1) Reconsideration of assessments. 39.1(1)
- 39.1(1.1) Deadline to request reconsiderations. 39.1(1.1)
- 39.1(1.2) Exception, general reassessments. 39.1(1.2)
- 39.1(2) Exception, if time for returning roll is extendeds. 39.1(2)
- 39.1(2.1) Same, 2016 taxation years. 39.1(2.1)
- 39.1(3) Omitted or supplementary assessments. 39.1(3)
- 39.1(3.1) Same, 2015 and 2016 taxation yearss. 39.1(3.1)
- 39.1(4) Contents of the requests. 39.1(4)
- 39.1(5) Reconsideration by assessment corporations. 39.1(5)
- 39.1(6) Disclosures. 39.1(6)
- 39.1(7) Notice of reconsiderations. 39.1(7)
- 39.1(7.1) Same, 2015 and 2016 taxation yearss. 39.1(7.1)
- 39.1(8) Same, omitted or supplementary assessments. 39.1(8)
- 39.1(9) Notice of settlements. 39.1(9)
- 39.1(10) Alteration of tax rolls. 39.1(10)
- 39.1(11) Objection to settlements. 39.1(11)
- 39.1(12) Rights of ways. 39.1(12)
- 40(1) Appeal to Assessment Review Boards. 40(1)
- 40(2) Appeal requirements, fees. 40(2)
- 40(3) Precondition of appeals. 40(3)
- 40(3.1) Sames. 40(3.1)
- 40(4) Extenuating circumstancess. 40(4)
- 40(5) Last day for appealing, if request made under s. 39.1s. 40(5)
- 40(5.1) Last day for appealing, 2015 and 2016 taxation yearss. 40(5.1)
- 40(6) Last day for appealing, if precondition under subs. (3) does not applys. 40(6)
- 40(7) Exception, if time for returning roll is extendeds. 40(7)
- 40(7.1) Same, 2016 taxation years. 40(7.1)
- 40(8) Omitted or supplementary assessments. 40(8)
- 40(8.1) Same, 2015 and 2016 taxation yearss. 40(8.1)
- 40(9) Where appeal concerns another persons. 40(9)
- 40(10) Copy to assessment corporations. 40(10)
- 40(11) Partiess. 40(11)
- 40(13) Disclosures. 40(13)
- 40(14) Adding partys. 40(14)
- 40(15) Closing statements. 40(15)
- 40(16) Time for determination of school supports. 40(16)
- 40(17) Burden of proofs. 40(17)
- 40(18) Same, non-co-operations. 40(18)
- 40(19) Board to make determinations. 40(19)
- 40(20) Alteration of assessment roll, municipalitys. 40(20)
- 40(21) Same, non-municipal territorys. 40(21)
- 40(22) Power to determine law and facts. 40(22)
- 40(23) Rights of ways. 40(23)
- 40(24) Deemed appeals, 2006, etc.s. 40(24)
- 40(25) Deemed appeals, 2007, etc.s. 40(25)
- 40(26) Deemed appeals, 2009 and subsequent yearss. 40(26)
- 40(27) Deemed appeals, notice requirements. 40(27)
- 40(28) Change of ownerships. 40(28)
- 40.1 Correction of errorss. 40.1
- 41 Roll to be binding notwithstanding errors in it or in notice sent to persons assesseds. 41
- 42 Certified copies as evidences. 42
- 43(1) Stating case for opinion of Divisional Courts. 43(1)
- 43(2) Sames. 43(2)
- 43.1(1) Appeals. 43.1(1)
- 43.1(2) Time for appeals. 43.1(2)
- 44(1) Assessment may be open upon appeals. 44(1)
- 44(2) Reference to similar lands in vicinitys. 44(2)
- 44(3) Same, 2009 and subsequent yearss. 44(3)
- 44(4) Reference to similar landss. 44(4)
- 44(5) Exceptions. 44(5)
- 45 Powers and functions of Assessment Review Boards. 45
- 46(1) Application to courts. 46(1)
- 46(1.1) Exceptions. 46(1.1)
- 46(2) Service of notices. 46(2)
- 46(4) Appeal to Divisional Courts. 46(4)
- 46(5) Effect of appeals. 46(5)
- 46(5.1) Alteration of roll after appeals. 46(5.1)
- 46(6) Judgment of court binding on Assessment Review Boards. 46(6)
- 46(7) Limitation on court’s orders. 46(7)
- 46(8) Omitted or supplementary assessmentss. 46(8)
- 46(9) Applications. 46(9)
- 47 Extension of times. 47
- 48(1) Alteration of roll re court decisions. 48(1)
- 48(2) Sames. 48(2)
- 48(3) Sames. 48(3)
- 49 Defence limited in actions to collect taxes, etc.s. 49
- 50(1) Delegation of powerss. 50(1)
- 50(2) Sames. 50(2)
- 50(3) Subdelegations. 50(3)
- 50(4) Presumptions. 50(4)
- 51 [Repealed]s. 51
- 52 [Repealed]s. 52
- 53(1) Disclosure of informations. 53(1)
- 53(2) Exceptions. 53(2)
- 53(3) Informations. 53(3)
- 53(4) Purposes. 53(4)
- 53(4.1) Information for tenantss. 53(4.1)
- 53(5) Disclosures. 53(5)
- 54 Right of action for damages against officers. 54
- 55 By-laws and agreements fixing assessment or granting exemption from taxation not affecteds. 55
- 56 Computation of time for proceedings where time limited expires on Saturdays. 56
- 57(1) References to court of revision in other Actss. 57(1)
- 57(2) Provisions authorizing courts of revision in other Acts repealeds. 57(2)
- Transitional Matterss. 58
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