98-34
COUNTY OF ELGIN
By-Law No. 98·34
"A BY-LAW TO PROVIDE A PROPERTY TAX REBATE PROGRAM
FOR ELIGIBLE CHARITIES'
WHEREAS Section 442.1 of the Municipal Act, being Chapter MA5, R.S.O. 1990
as amended by Bill 106, the Fair Municipal Finance Act, 1997, and Bill 149, the Fair
Municipal Finance Act (No.2), 1997, and Bill 16, the Small Business and Charities
Protection Act, 1998, provides that every municipality that is not a lower-tier municipality
shall have a tax rebate program for eligible charities for relief from taxes on eligible
property they occupy.
Elgin
the Municipal Council of the Corporation of the County of
NOW THEREFORE
enacts as follows:
this by-law:
"Eligible Charity" means a registered charity as defined in Section 248(1) of
the Income Tax Act (Canada) that has a registration number issued by the
Department of National Revenue;
n
a)
1
"Eligible Property" means a property that is in one of the commercial or
industrial classes, within the meaning of Section 363(20) of the Municipal Act,
as amended;
b)
ity In which an eligible
municipa
the lower-tier
Local Municipality" means
property is situated.
c)
2 Eligible charities occupying property which is eligible property, the taxes on which
are paid by the charity, qualify for a property tax rebate under this by-law.
the greater of the fOllowing
rebate shall be
of the
The amount
3.
of the taxes payable by the eligible charity;
red to pay under
Forty (40) percent
The total of the amounts which the eligible charity is requ
section 444(1 and 2) of the Municipal Act. as amended
a)
b)
the local municipality.
5. To qualify for a rebate for 1998 taxes, charities must provide documentation which
substantiates their eligibility on or before November 15, 1998 to the local municipal office
be calculated and payments Issued by
Tax rebates wi
4
of the
6. To qualify for a rebate for taxes in years subsequent to 1998, charities must
provide documentation which substantiates their eligibility on or before December 1
preceding year, to the local municipal office.
7 Notwithstanding clauses 5 and 6 above, charities which are established, or which
became eligible, or which move to occupy eligible property during a tax year, must apply
during that tax year to be eligible for a rebate on property taxes for the year. For
subsequent years, application will be required pursuant to clause 6.
be
the first installment of rebates for 1999 taxes sha
1998 for eligible charities that have satisfied the
8. Rebates for 1998 taxes and
issued on or before November 15,
requirements of this by-law.
2
the amount of the rebate for the taxation
(50) percent of the total estimated rebate
1998
The local municipality shall estimate
year and shall make payment of fifty
on or before January 15;
n years subsequent to
a)
9
rebate on or
The local municipality shall issue payment for the balance of the
before June 30 of the taxation year;
b)
Where the actual taxes payable cannot be determined prior to June 30 of the
taxation year, the balance of the estimated rebate shall be paid by that date.
If, when taxes payable are determined, there is an amount owing or to be
refunded, the local municipality will issue an invoice or payment as necessary
on or before December 1 of the taxation year.
c)
iOn order to receive a rebate for a taxation year, a charity must repay any other
municipality the amount by which the rebates the charity received from that other
municipality exceed the rebates to which the charity is entitled for the year.
Elgin
the County of
ities situate within
munlcipa
to a
That this by-law applies
11
/
October, 1998
October, 1998
èrry Clutterbuck,
Warden
this 27th day of
time this 27th day of
time and finally passed
ark G. McDonald,
County Administrator/Clerk.
and second
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