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Assessment Act, RSO 1990, c A.31

  • 1(1) Definitions
    s. 1(1)
  • 1(2) Interpretation, appeal
    s. 1(2)
  • 2(1) Regulations
    s. 2(1)
  • 2(2) Regulations by the Minister
    s. 2(2)
  • 2(2.1) Same
    s. 2(2.1)
  • 2(3) Retroactivity
    s. 2(3)
  • 2(3.1) Regulations prescribing classes, subclasses
    s. 2(3.1)
  • 2(3.2) Same
    s. 2(3.2)
  • 2(3.4) Municipal by-law
    s. 2(3.4)
  • 2(4) Administration of oaths
    s. 2(4)
  • 2(5) Regulations re: airport authorities
    s. 2(5)
  • 2(6) General or specific
    s. 2(6)
  • 2(8) Minister can approve forms
    s. 2(8)
  • 2.1 [Repealed]
    s. 2.1
  • 3(1) Property assessable and taxable, exemptions
    s. 3(1)
  • 3(1.1) Non-application: special exemptions
    s. 3(1.1)
  • 3(2) International bridges and tunnels
    s. 3(2)
  • 3(3) Definition
    s. 3(3)
  • 3(4) Certain lands
    s. 3(4)
  • 3(5) City of Toronto
    s. 3(5)
  • 3(6) Same
    s. 3(6)
  • 3(7) Certain Crown land, non-municipal territory
    s. 3(7)
  • 3(8) Continued exemption re renewable energy sources
    s. 3(8)
  • 3.1 [Repealed]
    s. 3.1
  • 4(1) Exemption for religious organizations
    s. 4(1)
  • 4(2) Land in a municipality
    s. 4(2)
  • 4(3) Land in non-municipal territory
    s. 4(3)
  • 5 Where land ceases to be used for forestry purposes
    s. 5
  • 6(1) Exemption for the Navy League of Canada
    s. 6(1)
  • 6(2) Land in a municipality
    s. 6(2)
  • 6(3) Land in non-municipal territory
    s. 6(3)
  • 6.1(1) Exemption for land used by veterans
    s. 6.1(1)
  • 6.1(2) Land in municipalities
    s. 6.1(2)
  • 6.1(3) Restriction
    s. 6.1(3)
  • 6.1(4) Exception
    s. 6.1(4)
  • 6.1(5) Land in non-municipal territory
    s. 6.1(5)
  • 6.1(6) Transition
    s. 6.1(6)
  • 7(1) Property classes
    s. 7(1)
  • 7(2) Same
    s. 7(2)
  • 7(3) Discretion not affected
    s. 7(3)
  • 8(1) Subclasses for tax reductions
    s. 8(1)
  • 8(1.1) Same
    s. 8(1.1)
  • 8(2) Same
    s. 8(2)
  • 8(2.1) Same, non-municipal territory
    s. 8(2.1)
  • 8(3) Discretion not affected
    s. 8(3)
  • 8(4) Excess land
    s. 8(4)
  • 8(4.1) Transition
    s. 8(4.1)
  • 8(5) Application, etc., may be required
    s. 8(5)
  • 9(1) Assessment of easements
    s. 9(1)
  • 9(2) Lanes used as right of way
    s. 9(2)
  • 9(3) Restrictive covenant
    s. 9(3)
  • 10(1) Right of access
    s. 10(1)
  • 10(2) Information
    s. 10(2)
  • 11(1) Request for information
    s. 11(1)
  • 11(2) Return of information
    s. 11(2)
  • 12 Effect of statements under s. 10 or 11
    s. 12
  • 13(1) Offence for not furnishing information
    s. 13(1)
  • 13(2) for false statement
    s. 13(2)
  • 13(3) Idem
    s. 13(3)
  • 13(4) for obstructing the assessment corporation, etc.
    s. 13(4)
  • 14(1) Contents
    s. 14(1)
  • 14(1.1) Additional contents, land in a municipality or locality
    s. 14(1.1)
  • 14(1.2) Additional contents, land in non-municipal territory
    s. 14(1.2)
  • 14(2) Preparation
    s. 14(2)
  • 14(3) Attributable assessment for school purposes
    s. 14(3)
  • 14(4) Determining school support
    s. 14(4)
  • 14(5) Portions classified in different property classes
    s. 14(5)
  • 15(1) Enumeration
    s. 15(1)
  • 15(2) Time and manner
    s. 15(2)
  • 15(3) Information
    s. 15(3)
  • 16(1) Annual school support list
    s. 16(1)
  • 16(2) Information from C.E.O.
    s. 16(2)
  • 16(3) Application respecting school support
    s. 16(3)
  • 16(4) School support
    s. 16(4)
  • 16(5) Format of list
    s. 16(5)
  • 16(6) Regulations
    s. 16(6)
  • 16(7) Approval of application
    s. 16(7)
  • 16(8) Delivery of application by assessment corporation
    s. 16(8)
  • 16(9) Refusal to approve application
    s. 16(9)
  • 16(10) Application considered after delivery of notice of assessment
    s. 16(10)
  • 16.1(1) Information from landlords
    s. 16.1(1)
  • 16.1(2) What information is required
    s. 16.1(2)
  • 16.2 Notification by cemetery landowner
    s. 16.2
  • 17(1) Land assessed against owner
    s. 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 purposes
    s. 17.1(1)
  • 17.1(2) Land held by trustees, etc.
    s. 17.1(2)
  • 17.1(3) Same
    s. 17.1(3)
  • 17.1(4) Same
    s. 17.1(4)
  • 17.2(1) Apportionment of value of multiple occupancy
    s. 17.2(1)
  • 17.2(2) Regulations
    s. 17.2(2)
  • 17.3(1) Separate assessment of certain parts
    s. 17.3(1)
  • 17.3(2) General or specific
    s. 17.3(2)
  • 17.3(3) Applies only to commercial and industrial
    s. 17.3(3)
  • 18(1) Assessment of Crown lands
    s. 18(1)
  • 18(1.1) Same
    s. 18(1.1)
  • 18(1.2) Exception
    s. 18(1.2)
  • 18(2) Definitions
    s. 18(2)
  • 18(3) Application to forest resource licences
    s. 18(3)
  • 19(1) Assessment based on current value
    s. 19(1)
  • 19(2) Regulations, special rule
    s. 19(2)
  • 19(2.1) Same
    s. 19(2.1)
  • 19(2.1.1) Prescribing assessed value
    s. 19(2.1.1)
  • 19(2.2) Same
    s. 19(2.2)
  • 19(3) Municipalities to opt in
    s. 19(3)
  • 19(4) Same
    s. 19(4)
  • 19(4.1) Same
    s. 19(4.1)
  • 19(4.2) Delegation by upper-tier municipality
    s. 19(4.2)
  • 19(5) Farm lands and buildings
    s. 19(5)
  • 19(5.0.1) Land and buildings to be valued as farms
    s. 19(5.0.1)
  • 19(5.1) Where owner dies or retires
    s. 19(5.1)
  • 19(5.1.1) Definition
    s. 19(5.1.1)
  • 19(5.2) Conservation land, managed forests
    s. 19(5.2)
  • 19(5.2.1) Current value of managed forests
    s. 19(5.2.1)
  • 19(5.3) Not necessary that use be permitted
    s. 19(5.3)
  • 19(5.4) Non-application of subsection (5)
    s. 19(5.4)
  • 19(6) Reforested lands
    s. 19(6)
  • 19(7) Woodlands or orchards
    s. 19(7)
  • 19(8) Definition, woodlands
    s. 19(8)
  • 19(9) Definition, orchards
    s. 19(9)
  • 19.0.1(1) Electricity generating and transformer stations
    s. 19.0.1(1)
  • 19.0.1(1.1) Same
    s. 19.0.1(1.1)
  • 19.0.1(1.2) Subsequent owners
    s. 19.0.1(1.2)
  • 19.0.1(2) No reduction in taxes
    s. 19.0.1(2)
  • 19.0.1(3) Payments under s. 27
    s. 19.0.1(3)
  • 19.0.1(4) Former generating stations
    s. 19.0.1(4)
  • 19.0.1(5) Definitions
    s. 19.0.1(5)
  • 19.0.1(6) Deemed ownership
    s. 19.0.1(6)
  • 19.1(1) Adjustments for certain property classes
    s. 19.1(1)
  • 19.1(2) Property classes
    s. 19.1(2)
  • 19.1(3) Phasing in eligible increases
    s. 19.1(3)
  • 19.1(3.1) Regulations
    s. 19.1(3.1)
  • 19.1(4) Further adjustments
    s. 19.1(4)
  • 19.1(5) Assessment corporation to make adjustment
    s. 19.1(5)
  • 19.1(6) Adjustment for arithmetical error
    s. 19.1(6)
  • 19.1(7) Notice of adjustment
    s. 19.1(7)
  • 19.1(8) Exception
    s. 19.1(8)
  • 19.2(1) Valuation days
    s. 19.2(1)
  • 19.2(5) Exception
    s. 19.2(5)
  • 19.3 Classification day
    s. 19.3
  • 19.4 [Repealed]
    s. 19.4
  • 20(1) Assessment of mineral rights
    s. 20(1)
  • 20(2) Petroleum mineral rights
    s. 20(2)
  • 20(3) Minerals and surface rights becoming vested in one owner
    s. 20(3)
  • 21(1) Exemption of farm lands from taxation for certain expenditures
    s. 21(1)
  • 21(2) Notice
    s. 21(2)
  • 21(3) Appeal against by-law
    s. 21(3)
  • 21(4) Appeal where no by-law passed
    s. 21(4)
  • 21(5) Assessment appeals not affected
    s. 21(5)
  • 22(1) Exemption of farm lands in police villages
    s. 22(1)
  • 22(2) Exemption by-law to be passed by trustees of police village
    s. 22(2)
  • 22(3) Notice of by-law and of decisions to be given to local municipality clerk
    s. 22(3)
  • 22(4) Application of by-law by local municipality council in striking rates
    s. 22(4)
  • 23(1) Agreement for fixed assessment for golf course
    s. 23(1)
  • 23(2) Duties of municipal officials:
    s. 23(2)
  • 23(3) Agreement to be registered
    s. 23(3)
  • 23(4) Termination of agreement, as to all of lands
    s. 23(4)
  • 23(5) as to part of lands
    s. 23(5)
  • 23(6) Agreement terminated when land ceases to be used as golf course
    s. 23(6)
  • 23(7) Termination of agreement
    s. 23(7)
  • 23(8) Dispute
    s. 23(8)
  • 23(9) Update of old fixed assessment
    s. 23(9)
  • 23(10) Application of subsection (9)
    s. 23(10)
  • 24(1) Assessment of lands of water, heat, light, power and transportation companies
    s. 24(1)
  • 24(2) Application of section
    s. 24(2)
  • 24(3) Apportionment of assessment
    s. 24(3)
  • 24(4) Assessment of structures, rails, etc., of transportation system
    s. 24(4)
  • 25(1) Pipe line
    s. 25(1)
  • 25(2) Notice
    s. 25(2)
  • 25(3) Disputes
    s. 25(3)
  • 25(3.1) Same
    s. 25(3.1)
  • 25(3.2) Definition of “pipe line”, deemed application
    s. 25(3.2)
  • 25(4) Assessment of pipe line
    s. 25(4)
  • 25(8) Pipe lines abandoned
    s. 25(8)
  • 25(9) Reduction of assessment on pipe line
    s. 25(9)
  • 25(10) Liability to taxation of pipe line on exempt property
    s. 25(10)
  • 25(11) Tax liability
    s. 25(11)
  • 25(12) Apportionment of assessment and taxation
    s. 25(12)
  • 25(13) Same
    s. 25(13)
  • 25(14) Real property assessment
    s. 25(14)
  • 26(1) Apportionment of assessment for structures, pipes, poles, etc.
    s. 26(1)
  • 26(2) Same
    s. 26(2)
  • 27(1) Public utility
    s. 27(1)
  • 27(2) Property deemed vested in commission
    s. 27(2)
  • 27(3) Annual payment to municipalities
    s. 27(3)
  • 27(3.1) Electricity generating and transformer stations
    s. 27(3.1)
  • 27(6) Local improvements
    s. 27(6)
  • 27(7) Credit to municipal general fund
    s. 27(7)
  • 27(7.1) Annual payment re non-municipal territory
    s. 27(7.1)
  • 27(8) Mode of assessment, appeals
    s. 27(8)
  • 27(9) Valuation to be included in apportioning levies
    s. 27(9)
  • 27(10) Exemptions
    s. 27(10)
  • 27(11) Application
    s. 27(11)
  • 27(13) Application of section
    s. 27(13)
  • 27(14) Collection of payments
    s. 27(14)
  • 27(15) Same
    s. 27(15)
  • 27(16) Regulations
    s. 27(16)
  • 27(17) Same
    s. 27(17)
  • 27.1(1) Large commercial theatres, Toronto
    s. 27.1(1)
  • 27.1(2) Large commercial theatres in Toronto
    s. 27.1(2)
  • 27.1(3) Subsidy
    s. 27.1(3)
  • 27.1(4) City must pass a by-law
    s. 27.1(4)
  • 27.1(5) When payable
    s. 27.1(5)
  • 27.1(6) Collection of payments
    s. 27.1(6)
  • 27.2(1) Convention centres
    s. 27.2(1)
  • 27.2(2) When payable
    s. 27.2(2)
  • 27.2(3) Collection of payments
    s. 27.2(3)
  • 27.2(4) Regulations
    s. 27.2(4)
  • 28 [Repealed]
    s. 28
  • 29 Apportionment of assessment for bridges and tunnels
    s. 29
  • 30(1) Annual statement by railway company
    s. 30(1)
  • 30(2) Assessment of railway land
    s. 30(2)
  • 30(3) Rails, ties, poles, substructures, etc., not assessable
    s. 30(3)
  • 30(4) Exemption from other assessments
    s. 30(4)
  • 30.1 [Repealed]
    s. 30.1
  • 31(1) Notice of assessment
    s. 31(1)
  • 31(1.0.1) Exception
    s. 31(1.0.1)
  • 31(1.1) Time for delivery of notice
    s. 31(1.1)
  • 31(2) Delivery of notice, residents
    s. 31(2)
  • 31(3) Same, non-residents
    s. 31(3)
  • 31(4) Notice of address
    s. 31(4)
  • 31(5) Information notice
    s. 31(5)
  • 31(6) Rights of way
    s. 31(6)
  • 31(7) Application to certain changes
    s. 31(7)
  • 31(8) Regulations, notices
    s. 31(8)
  • 32(1) Correction of errors, etc., in assessment roll
    s. 32(1)
  • 32(1.1) Same, factual error only
    s. 32(1.1)
  • 32(2) Change in classification
    s. 32(2)
  • 32(3) Change in tax liability
    s. 32(3)
  • 32(4) Change in methodology
    s. 32(4)
  • 33(1) Change re land omitted from tax roll
    s. 33(1)
  • 33(2) Definition
    s. 33(2)
  • 33(3) Change re incorrect exemption from tax
    s. 33(3)
  • 33(3.1) Prescribed exceptions
    s. 33(3.1)
  • 33(4) Managed forests, conservation land
    s. 33(4)
  • 33(5) Reassessment re managed forests, conservation land
    s. 33(5)
  • 33(6) Changes to next assessment roll
    s. 33(6)
  • 34(1) Supplementary assessments to be added to tax roll
    s. 34(1)
  • 34(2) Supplementary classification
    s. 34(2)
  • 34(2.1) Limitations
    s. 34(2.1)
  • 34(2.2) “change event”
    s. 34(2.2)
  • 34(3) Re-classification
    s. 34(3)
  • 34(4) Changes to next assessment roll
    s. 34(4)
  • 35(1) Notice of corrections, etc.
    s. 35(1)
  • 35(2) Notice to tenants
    s. 35(2)
  • 35(3) Distribution
    s. 35(3)
  • 35(4) Tenant’s notice, clarification
    s. 35(4)
  • 35(5) Regulations, notices
    s. 35(5)
  • 36(1) Assessment
    s. 36(1)
  • 36(2) Return of the assessment roll
    s. 36(2)
  • 36(3) Extension
    s. 36(3)
  • 36(4) Notice of extension
    s. 36(4)
  • 36(5) Duty re appeals
    s. 36(5)
  • 36(6) Certification of municipal assessment roll
    s. 36(6)
  • 36.1 Assessment rolls to upper-tiers
    s. 36.1
  • 37(1) Last revised assessment roll
    s. 37(1)
  • 37(2) Last revised assessment roll where no appeals made
    s. 37(2)
  • 37(3) Last revised assessment roll, non-municipal territory
    s. 37(3)
  • 37(4) Use of last revised roll, municipality
    s. 37(4)
  • 37(4.1) Use of roll as returned, municipality
    s. 37(4.1)
  • 37(4.2) Use of last revised roll, non-municipal territory
    s. 37(4.2)
  • 37(4.3) Use of roll as returned, non-municipal territory
    s. 37(4.3)
  • 37(5) Rights of appeal preserved
    s. 37(5)
  • 37(6) Adjustment of taxes as result of appeal
    s. 37(6)
  • 37(7) Special Act superseded
    s. 37(7)
  • 38(1) Assessment of annexed areas
    s. 38(1)
  • 38(1.1) By-law requirement
    s. 38(1.1)
  • 38(2) Notice of assessment and appeals
    s. 38(2)
  • 38(3) Application where annexation order provides for assessment
    s. 38(3)
  • 39(1) Delivery of assessment roll
    s. 39(1)
  • 39(2) Public inspection, municipality
    s. 39(2)
  • 39(3) Same, non-municipal territory
    s. 39(3)
  • 39.1(1) Reconsideration of assessment
    s. 39.1(1)
  • 39.1(1.1) Deadline to request reconsideration
    s. 39.1(1.1)
  • 39.1(1.2) Exception, general reassessment
    s. 39.1(1.2)
  • 39.1(2) Exception, if time for returning roll is extended
    s. 39.1(2)
  • 39.1(2.1) Same, 2016 taxation year
    s. 39.1(2.1)
  • 39.1(3) Omitted or supplementary assessment
    s. 39.1(3)
  • 39.1(3.1) Same, 2015 and 2016 taxation years
    s. 39.1(3.1)
  • 39.1(4) Contents of the request
    s. 39.1(4)
  • 39.1(5) Reconsideration by assessment corporation
    s. 39.1(5)
  • 39.1(6) Disclosure
    s. 39.1(6)
  • 39.1(7) Notice of reconsideration
    s. 39.1(7)
  • 39.1(7.1) Same, 2015 and 2016 taxation years
    s. 39.1(7.1)
  • 39.1(8) Same, omitted or supplementary assessment
    s. 39.1(8)
  • 39.1(9) Notice of settlement
    s. 39.1(9)
  • 39.1(10) Alteration of tax roll
    s. 39.1(10)
  • 39.1(11) Objection to settlement
    s. 39.1(11)
  • 39.1(12) Rights of way
    s. 39.1(12)
  • 40(1) Appeal to Assessment Review Board
    s. 40(1)
  • 40(2) Appeal requirements, fee
    s. 40(2)
  • 40(3) Precondition of appeal
    s. 40(3)
  • 40(3.1) Same
    s. 40(3.1)
  • 40(4) Extenuating circumstances
    s. 40(4)
  • 40(5) Last day for appealing, if request made under s. 39.1
    s. 40(5)
  • 40(5.1) Last day for appealing, 2015 and 2016 taxation years
    s. 40(5.1)
  • 40(6) Last day for appealing, if precondition under subs. (3) does not apply
    s. 40(6)
  • 40(7) Exception, if time for returning roll is extended
    s. 40(7)
  • 40(7.1) Same, 2016 taxation year
    s. 40(7.1)
  • 40(8) Omitted or supplementary assessment
    s. 40(8)
  • 40(8.1) Same, 2015 and 2016 taxation years
    s. 40(8.1)
  • 40(9) Where appeal concerns another person
    s. 40(9)
  • 40(10) Copy to assessment corporation
    s. 40(10)
  • 40(11) Parties
    s. 40(11)
  • 40(13) Disclosure
    s. 40(13)
  • 40(14) Adding party
    s. 40(14)
  • 40(15) Closing statement
    s. 40(15)
  • 40(16) Time for determination of school support
    s. 40(16)
  • 40(17) Burden of proof
    s. 40(17)
  • 40(18) Same, non-co-operation
    s. 40(18)
  • 40(19) Board to make determination
    s. 40(19)
  • 40(20) Alteration of assessment roll, municipality
    s. 40(20)
  • 40(21) Same, non-municipal territory
    s. 40(21)
  • 40(22) Power to determine law and fact
    s. 40(22)
  • 40(23) Rights of way
    s. 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 years
    s. 40(26)
  • 40(27) Deemed appeals, notice requirement
    s. 40(27)
  • 40(28) Change of ownership
    s. 40(28)
  • 40.1 Correction of errors
    s. 40.1
  • 41 Roll to be binding notwithstanding errors in it or in notice sent to persons assessed
    s. 41
  • 42 Certified copies as evidence
    s. 42
  • 43(1) Stating case for opinion of Divisional Court
    s. 43(1)
  • 43(2) Same
    s. 43(2)
  • 43.1(1) Appeal
    s. 43.1(1)
  • 43.1(2) Time for appeal
    s. 43.1(2)
  • 44(1) Assessment may be open upon appeal
    s. 44(1)
  • 44(2) Reference to similar lands in vicinity
    s. 44(2)
  • 44(3) Same, 2009 and subsequent years
    s. 44(3)
  • 44(4) Reference to similar lands
    s. 44(4)
  • 44(5) Exception
    s. 44(5)
  • 45 Powers and functions of Assessment Review Board
    s. 45
  • 46(1) Application to court
    s. 46(1)
  • 46(1.1) Exception
    s. 46(1.1)
  • 46(2) Service of notice
    s. 46(2)
  • 46(4) Appeal to Divisional Court
    s. 46(4)
  • 46(5) Effect of appeal
    s. 46(5)
  • 46(5.1) Alteration of roll after appeal
    s. 46(5.1)
  • 46(6) Judgment of court binding on Assessment Review Board
    s. 46(6)
  • 46(7) Limitation on court’s order
    s. 46(7)
  • 46(8) Omitted or supplementary assessments
    s. 46(8)
  • 46(9) Application
    s. 46(9)
  • 47 Extension of time
    s. 47
  • 48(1) Alteration of roll re court decision
    s. 48(1)
  • 48(2) Same
    s. 48(2)
  • 48(3) Same
    s. 48(3)
  • 49 Defence limited in actions to collect taxes, etc.
    s. 49
  • 50(1) Delegation of powers
    s. 50(1)
  • 50(2) Same
    s. 50(2)
  • 50(3) Subdelegation
    s. 50(3)
  • 50(4) Presumption
    s. 50(4)
  • 51 [Repealed]
    s. 51
  • 52 [Repealed]
    s. 52
  • 53(1) Disclosure of information
    s. 53(1)
  • 53(2) Exception
    s. 53(2)
  • 53(3) Information
    s. 53(3)
  • 53(4) Purpose
    s. 53(4)
  • 53(4.1) Information for tenants
    s. 53(4.1)
  • 53(5) Disclosure
    s. 53(5)
  • 54 Right of action for damages against officer
    s. 54
  • 55 By-laws and agreements fixing assessment or granting exemption from taxation not affected
    s. 55
  • 56 Computation of time for proceedings where time limited expires on Saturday
    s. 56
  • 57(1) References to court of revision in other Acts
    s. 57(1)
  • 57(2) Provisions authorizing courts of revision in other Acts repealed
    s. 57(2)
  • Transitional Matters
    s. 58
    • 58(1) Land in non-municipal territory
      s. 58(1)
    • 58(2) Same
      s. 58(2)
    • 58(3) Regulations
      s. 58(3)
    • 58(4) Conflicts
      s. 58(4)
    • 59 [Repealed]
      s. 59
    • 60 [Repealed]
      s. 60
    • 61 [Repealed]
      s. 61
    • 62 [Repealed]
      s. 62
    • 63 [Repealed]
      s. 63
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