Ontario Regulation 12/22
made under the
Education Act
Made: January 7, 2022 Filed: January 18, 2022 Published on e-Laws: January 18, 2022 Printed in The Ontario Gazette: February 5, 2022
Amending O. Reg. 400/98
(TAX MATTERS - RATES FOR SCHOOL PURPOSES)
1. (1) The definition of “new construction property classes” in subsection 9 (2) of Ontario Regulation 400/98 is revoked.
(2) Paragraph 5 of subsection 9 (3) of the Regulation is revoked.
(3) Paragraph 6 of subsection 9 (4) of the Regulation is revoked.
(4) Paragraph 3 of subsection 9 (5) of the Regulation is revoked.
2. (1) Subsection 9.1 (2) of the Regulation is amended by striking out ““new construction property classes””.
(2) Paragraph 6 of subsection 9.1 (3) of the Regulation is revoked.
(3) Paragraph 6 of subsection 9.1 (4) of the Regulation is revoked.
(4) Paragraph 3 of subsection 9.1 (5) of the Regulation is revoked.
3. (1) Section 15 of the Regulation is amended by adding the following subsection:
(4) The new construction property classes prescribed under subsection (2) do not apply for the 2023 and subsequent taxation years.
(2) Section 15 of the Regulation is revoked.
4. Section 16 of the Regulation is revoked.
Commencement
5. (1) Subject to subsection (2), this Regulation comes into force on the later of January 1, 2023 and the day it is filed.
(2) Subsection 3 (1) and this section come into force on the day this Regulation is filed.
Made by: Pris par :
Le ministre des Finances,
Peter Bethlenfalvy
Minister of Finance
Date made: January 7, 2022 Pris le : 7 janvier 2022
 
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