PAYMENTS IN LIEU OF TAXES, DISTRIBUTION, O. Reg. 382/98

• Jurisdiction: Ontario

Municipal Act, 2001

Ontario regulation 382/98

formerly under Municipal Act

PAYMENTS IN LIEU OF TAXES, DISTRIBUTION

Consolidation Period: From July 24, 2015 to the e-Laws currency date.

Last amendment: 212/15.

This is the English version of a bilingual regulation.

Definitions

1. In this Regulation,

“lower-tier municipality” means a municipality that is part of an upper-tier municipality for municipal purposes; (“municipalité de palier inférieur”)

“property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”)

“taxes” do not include any adjustments to the taxes under section 33 or 34 of the Assessment Act; (“impôts”)

“upper-tier municipality” means a county, a regional or district municipality or the County of Oxford. (“municipalité de palier supérieur”) O. Reg. 382/98, s. 1; O. Reg. 427/98, s. 1.

Sharing with Upper-Tier Municipalities

2. (1) This section provides for the sharing of payments in lieu of taxes between a lower-tier municipality and its upper-tier municipality. O. Reg. 382/98, s. 2 (1).

(2) A lower-tier municipality that is eligible to receive a payment in lieu of taxes in respect of a property for a year shall pay the upper-tier municipality an amount determined in accordance with the following:

Upper-tier (share) = Amount (of PIL) × [Upper-tier taxes (class) / Total taxes (class)]

where,

“Amount of PIL” means the amount of the payment in lieu of taxes;

“Upper-tier taxes (class)” means the taxes levied for the year for upper-tier purposes on all property in the lower-tier municipality in the same property class as the property in respect of which the lower-tier municipality is eligible to receive the payment in lieu of taxes;

“Total taxes (class)” means the taxes levied for the year for municipal purposes on the property described in the definition of “Upper-tier taxes (class)”.

O. Reg. 382/98, s. 2 (2).

(3) For a payment in lieu of taxes described in subsection (4), “Total taxes (class)” in subsection (2) shall include taxes for school purposes as well as taxes for municipal purposes. O. Reg. 382/98, s. 2 (3).

(4) The payment in lieu of taxes referred to in subsection (3) is a payment in lieu of taxes,

(a) paid by a designated electricity utility within the meaning of section 19.0.1 of the Assessment Act or by a corporation referred to in clause (d) of the definition of “municipal electricity utility” in Part VI of the Electricity Act, 1998; or

(b) under any of the following:

1. Subsection 27 (3) of the Assessment Act.

2. Subsection 4 (3) or (4) of the Municipal Tax Assistance Act.

3. Section 71 of the Ontario Water Resources Act.

4. Subsection 84 (2), (3) or (5) of the Electricity Act, 1998.

5. Revoked: O. Reg. 212/15, s. 2.

6. The Municipal Grants Act (Canada).

7. Subparagraph ii of paragraph 24 of subsection 3 (1) of the Assessment Act. O. Reg. 382/98, s. 2 (4); O. Reg. 427/98, s. 2; O. Reg. 206/99, s. 1; O. Reg. 359/00, s. 1; O. Reg. 212/15, s. 2.

Note: Subsection 2 (4), as amended by section 1 of Ontario Regulation 359/00, applies with respect to the 2000 and subsequent taxation years...