[36] Bill 94 Original (PDF)
Bill Pr94 1997
An Act respecting The Jamaican Canadian Association
Preamble
The Jamaican Canadian Association has applied for special legislation to authorize the cancellation of taxes for municipal and school purposes in respect of certain land it owns in the City of North York. The applicant represents that it was incorporated under the name The Jamaican Canadian Association by letters patent dated September 24, 1971, that it is a registered charitable organization within the meaning of the Income Tax Act (Canada), that it has a freehold interest in lands and premises located at 995 Arrow Road in the City of North York, and that it intends to use the land and premises at 995 Arrow Road for the purposes of a cultural and recreational centre.
It is appropriate to grant the application.
Therefore, Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows: Definitions
1. In this Act,
"City" means The Corporation of the City of North York or, on and after January 1, 1998, its successor;
"land" means the land, as defined in the Assessment Act, and municipally known as 995 Arrow Road in the City of North York;
"Metro" means The Corporation of The Municipality of Metropolitan Toronto. Tax cancellation
2. (1) Despite Parts VIII and XVII of the Municipality of Metropolitan Toronto Act, the City may pass by-laws cancelling the taxes payable for municipal purposes, other than local improvement rates, on the land if,
(a) the land is owned by The Jamaican Canadian Association;
(b) the land is occupied and used solely for the purposes of The Jamaican Canadian Association; and
(c) The Jamaican Canadian Association is a registered charity within the meaning of the Income Tax Act (Canada). Conditions
(2) A tax cancellation under subsection (1) may be subject to such conditions as may be set out in the by-law. Metro resolution
3. (1) Despite Parts VIII and XVII of the Municipality of Metropolitan Toronto Act, Metro may by resolution direct the City to cancel the taxes payable on the land for metropolitan purposes. Notice
(2) Metro shall forward a copy of a resolution passed under subsection (1) to the City. Metropolitan tax cancellation
(3) When the City receives a resolution passed under subsection (1), it shall by by-law cancel the taxes directed to be cancelled by the resolution. School board resolution
4. (1) If a tax cancellation by-law is in effect under section 2, a school board entitled to share in the assessment of the land for school purposes may by resolution direct the City to cancel the taxes payable on the land for the purposes of the board. Notice
(2) A school board that passes a resolution under subsection (1) shall forward a copy of it to the City and to any other school board entitled to share in the assessment. School tax cancellation
(3) When the City receives a resolution passed under subsection (1), it shall by by-law cancel the taxes directed to be cancelled by the resolution. Notification to Minister
(4) The clerk of the City shall forward a copy of a by-law passed under subsection (3) to the Minister of Education and Training and shall notify the Minister if the by-law ceases to be in effect. Notice to assessment commissioner
5. (1) The clerk of the City shall forward a copy of any by-law passed by the City under this Act to the assessment commissioner and shall notify the assessment commissioner if the by-law ceases to be in effect. Collector's roll
(2) The treasurer of the City shall strike from the collector's roll each year that portion of the taxes that is no longer due and payable by reason of the by-law passed. Chargeback
6. (1) Section 421 of the Municipal Act applies with necessary modifications to taxes cancelled under sections 3 and 4. Notification
(2) The clerk of the City shall notify the Minister of Education and Training of the amount of taxes charged back to a school board under subsection (1). Duration of by-law
7. (1) A by-law passed under subsection 3 (3) remains in effect so long as the resolution passed under subsection 3 (1) remains in effect. Same
(2) A by-law passed under subsection 4 (3) remains in effect so long as the resolution passed under subsection 4 (1) remains in effect. By-law ceases to have effect
8. A by-law passed under this Act ceases to have effect if any of the conditions set out in clause 2 (1) (a), (b) or (c) is not met. Retroactive
9. A by-law or resolution passed under this Act may be retroactive to January 1, 1997. Commencement
10. This Act comes into force on the day it receives Royal Assent. Short title
11. The short title of this Act is the Jamaican Canadian Association Act, 1997.