Bill 134 2004
An Act to amend the
Municipal Act, 2001
Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
1. The Municipal Act, 2001 is amended by adding the following section:
Hospices, tax exemption
324.1 A municipality may by by-law exempt from taxation for municipal and school purposes real property owned, used and occupied by an independently managed, non-profit hospice engaged in the provision of end-of-life care.
Commencement
2. This Act comes into force on the day it receives Royal Assent.
Short title
3. The short title of this Act is the Municipal Amendment Act (Hospices Exemption), 2004.
______________
EXPLANATORY NOTE
The Bill proposes to grant municipalities the capacity to exempt independently managed, not-for-profit hospices from property tax.