Bill Pr24 2003

An Act respecting
the Caledon Teen Ranch

Preamble

The board of directors of Caledon Teen Ranch has applied for special legislation to exempt certain land from taxation for municipal and school purposes beginning in 2003 while the land is used for a specified purpose and to cancel the taxes for municipal and school purposes that were payable from 1996 to 2002. The applicant represents that Caldedon Teen Ranch was incorporated under the Corporations Act by letters patent dated September 14, 1967 and that it is a registered charity within the meaning of the Income Tax Act (Canada). The applicant also represents that Caledon Teen Ranch owns the land and that it has carried on its charitable purposes on the land since October 1969.

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:

Definition

1. In this Act,

"specified property" means the land, as defined in the Assessment Act, municipally known as 20682 Hurontario Street in the Town of Orangeville.

Tax exemption

2. Beginning on January 1, 2003, the specified property is exempt from taxation for municipal and school purposes,

(a) if the specified property is owned by Caledon Teen Ranch;

(b) if the specified property is occupied and used solely for the charitable purposes of Caledon Teen Ranch; and

(c) if Caledon Teen Ranch is a registered charity within the meaning of the Income Tax Act (Canada).

Tax cancellation, 1996 to 2002

3. (1) The taxes on the specified property that were payable for municipal and school purposes for 1996, 1997, 1998, 1999, 2000, 2001 and 2002 are hereby cancelled.

Chargeback

(2) Section 353 (taxes collected on behalf of other bodies) of the Municipal Act, 2001 applies, with necessary modifications, to taxes cancelled by subsection (1).

Commencement

4. This Act comes into force on the day it receives Royal Assent.

Short title

5. The short title of this Act is the Caledon Teen Ranch Act, 2003.

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EXPLANATORY NOTE

The purpose of the Bill is set out in the Preamble.