Respect for Municipalities Act, 2005, S.O. 2005, c. 27 - Bill 37

• Jurisdiction: Ontario
• Date: 12 December 2005
• Bill Number: 37

EXPLANATORY NOTE

This Explanatory Note was written as a reader’s aid to Bill 37 and does not form part of the law. Bill 37 has been enacted as Chapter 27 of the Statutes of Ontario, 2005.

Currently, subsection 3 (1) of the Taxpayer Protection Act, 1999 provides that a member of the Executive Council shall not include in a bill a provision that gives a person or body (other than the Crown) the authority to change a tax rate in a designated tax statute or to levy a new tax unless a referendum is held before the bill is introduced in the Assembly and the referendum authorizes the authority to be given to the person or body.

The new section 3.1 of the Act provides that a referendum is not required with respect to a bill that gives a municipality the authority to levy a new tax.

CHAPTER 27

An Act to amend the
Taxpayer Protection Act, 1999
in relation to municipalities

Assented to December 12, 2005

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

1. The Taxpayer Protection Act, 1999 is amended by adding the following section:

Exception, municipalities

3.1 (1) A referendum is not required for the purposes of subsection 3 (1) with respect to a bill that gives a municipality the authority to levy a new tax.

Same

(2) A provision of a bill that gives a municipality the authority to levy a new tax is deemed, for the purposes of subsection 2 (1), not to constitute a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax.

Status of new tax

(3) Any new tax that may be levied by a municipality under the authority described in subsection (1) is deemed, for the purposes of subsections 2 (1) and 3 (1), not to constitute a change in a tax rate in a designated tax statute.

2. Subsection 4 (1) of the Act is amended by striking out “or” at the end of clause (b) and by repealing clause (c) and substituting the following:

(c) to give a municipality an authority to tax, other than the authority described in subsection 3.1 (1); or

(d) to give a person or body (other than the Crown, a member of the Executive Council or a municipality) an authority...