GENERAL

CONTENTS PART I INTERPRETATION AND EXEMPTIONS 1. Definition of “care home” 2. Definition of “care services” 3. Definition of “tenant” 4. Definition of “vital service” 5. Prescribed programs 6. Exemptions from certain provisions 7. Rental unit in care home PART II MATTERS RELATING TO RENT 8. Reasonable enjoyment during repairs 9. Receipt 10. Prescribed conditions under s. 111 (2) and (2.1), par. 1 of the Act 11. Prescribed discounts under s. 111 (2.1), par. 2 of the Act 12. Calculation of lawful rent 13. Higher rent charged in first rental period 14. Exclusions from calculation of rent 15. Material to be filed 16. Prescribed services, facilities, etc. 17. Exemptions from s. 134 (1) and (3) of the Act PART III APPLICATION FOR RENT INCREASES ABOVE GUIDELINE 18. Definitions 19. Definitions 20. Interest rate 21. Factor to be applied 22. Material to accompany application 23. Information for tenants 24. Determination of capital expenditures, operating costs 25. Non-arm’s length transaction 26. Findings related to capital expenditures 27. Useful life of work or thing 28. Municipal taxes and charges, extraordinary increase 28.1 Municipal taxes and charges, extraordinary increase, 2021 29. Rules 30. Operating costs related to security services 31. Calculation of percentage rent increase 32. When rent increase may be taken 33. When rent increase may be taken 34. Sequence — components of the increase PART IV REDUCTIONS IN RENT — UTILITIES AND CAPITAL EXPENDITURES 35. Utilities 36. Rent reductions under s. 128 (3) of the Act 37. Prescribed percentage, period 38. Rules for prescribing a date for the purpose of s. 129 of the Act PART V REDUCTIONS IN RENT — SERVICES AND TAXES 39. Rules relating to reduction in services 40. Application of ss. 24 and 25 41. Reduction of municipal taxes 42. Application for variance 43. Determination by Board 44. Information to be filed with application 45. Reduction in municipal taxes and charges PART VI GENERAL 46. Hours for retrieval of property 47. Contents of information package 48. Care homes 49. Interpretation 50. Mobile homes 51. Interpretation PART VII BOARD — ADMINISTRATION AND POWERS 52. Employees 53. Information to accompany application 56. Restriction on altering time requirements 57. Financial matters 58. Prescribed amount 59. Filings in electronic format 60. Contingency fees PART VIII OTHER MATTERS 61. Transition 62. Transition, s. 9 of the Rental Fairness Act, 2017 63. Transition, s. 12 of the Rental Fairness Act, 2017 64. Transition, s. 18 of the Rental Fairness Act, 2017 Schedule Useful life of work done or thing purchased PART I INTERPRETATION AND EXEMPTIONS Definition of “care home” 1. (1) One or more rental units that form part of a residential complex are care homes for the purpose of the definition of “care home” in subsection 2 (1) of the Act if the rental units are occupied or intended to be occupied by persons for the purpose of receiving care services, whether or not receiving the care services is the primary purpose of the occupancy. O. Reg. 516/06, s. 1 (1). (2) Subsection (1) applies even if a third party rents the rental unit from the landlord and provides or arranges to provide both the rental unit and care services to the tenant. O. Reg. 516/06, s. 1 (2). Definition of “care services” 2. (1) As part of health care services, rehabilitative services, therapeutic services and services that provide assistance with the activities of daily living, the following are included in the definition of “care services” in subsection 2 (1) of the Act: 1. Nursing care. 2. Administration and supervision of medication prescribed by a medical doctor. 3. Assistance with feeding. 4. Bathing assistance. 5. Incontinence care. 6. Dressing assistance. 7. Assistance with personal hygiene. 8. Ambulatory assistance. 9. Personal emergency response services. O. Reg. 516/06, s. 2 (1). (2) The following services are included in the definition of “care services” in subsection 2 (1) of the Act if they are provided along with any service set out in subsection (1): 1. Recreational or social activities. 2. Housekeeping. 3. Laundry services. 4. Assistance with transportation. O. Reg. 516/06, s. 2 (2). Definition of “tenant” 3. (1) If a tenant of a rental unit dies and the rental unit is the principal residence of the spouse of that tenant, the spouse is included in the definition of “tenant” in subsection 2 (1) of the Act unless the spouse vacates the unit within the 30-day period described in subsection 91 (1) of the Act. O. Reg. 516/06, s. 3 (1). (2) If a tenant vacates a rental unit without giving a notice of termination under the Act and without entering into an agreement to terminate the tenancy, and the rental unit is the principal residence of the spouse of that tenant, the spouse is included in the definition of “tenant” in subsection 2 (1) of the Act. O. Reg. 516/06, s. 3 (2). (3) Subsection (2) does not apply if any one or more of the following criteria are satisfied: 1. The rental unit is in a building containing not more than three residential units and the landlord resides in the building. 2. The spouse vacates the rental unit no later than 60 days after the tenant vacated the rental unit. 3. The tenant who vacated the rental unit was not in arrears of rent and the spouse fails to advise the landlord, before an order is issued under section 100 of the Act, that he or she intends to remain in the rental unit. 4. The tenant who vacated the rental unit was in arrears of rent, the landlord gives the spouse a notice in a form approved by the Board within 45 days after the date the tenant vacated the unit, and the spouse fails, within 15 days after receiving the notice, i. to advise the landlord that he or she intends to remain in the rental unit, or ii. to agree in writing with the landlord to pay the arrears of rent. 5. The tenant who vacated the rental unit was in arrears of rent, the landlord does not give the spouse a notice referred to in paragraph 4 within 45 days after the date the tenant vacated the unit, and the spouse fails, before an order is issued under section 100 of the Act, i. to advise the landlord that he or she intends to remain in the rental unit, or ii. to agree in writing with the landlord to pay the arrears of rent. O. Reg. 516/06, s. 3 (3). (4) Subsections (1) and (2) do not apply to, (a) a rental unit described in section 7 of the Act; (b) a rental unit that is in a care home to which Part IX of the Act applies; or (c) a rental unit to which section 6 of this Regulation applies. O. Reg. 516/06, s. 3 (4). Definition of “vital service” 4. (1) For the purpose of the definition of “vital service” in subsection 2 (1) of the Act, September 1 to June 15 is prescribed as the part of the year during which heat is a vital service. O. Reg. 516/06, s. 4 (1). (2) For the purposes of subsection (1), heat shall be provided so that the room temperature at 1.5 metres above floor level and one metre from exterior walls in all habitable space and in any area intended for normal use by tenants, including recreation rooms and laundry rooms but excluding locker rooms and garages, is at least 20 degrees Celsius. O. Reg. 516/06, s. 4 (2). (3) Subsection (2) does not apply to a rental unit in which the tenant can regulate the temperature and a minimum temperature of 20 degrees Celsius can be maintained by the primary source of heat. O. Reg. 516/06, s. 4 (3). Prescribed programs 5. The following federal, provincial or municipal programs are prescribed for the purposes of paragraph 3 of subsection 7 (1) of the Act: 1. Non-Profit Low Rental Housing Program established under the National Housing Act (Canada). 2. Non-Profit 2% Write-Down Non-Profit Housing Program established under the National Housing Act (Canada). 3. Non-Profit Full Assistance Housing Programs administered before January 1, 2001 by the Ministry, not including the Municipal Non-Profit Housing Program, but including, i. JobsOntario Homes, ii. The Ontario Non-Profit Housing Program (P-3000), iii. The Ontario Non-Profit Housing Program (P-3600), iv. The Ontario Non-Profit Housing Program (P-10,000), v. Homes Now, and vi. Federal/Provincial Non-Profit Housing Program (1986-1993). 4. Municipal Non-Profit Housing Program (1978-1985). 5. Municipal Assisted Housing Program (Toronto Housing Company). 6. Urban Native Fully Targeted Housing Program established under the National Housing Act (Canada). 7. Urban Native 2% Write-Down and Additional Assistance Program established under the National Housing Act (Canada). O. Reg. 516/06, s. 5. Exemptions from certain provisions 6. (1) Section 8, paragraphs 6, 7 and 8 of subsection 30 (1), sections 51, 52, 54, 55, 56 and 95 to 99, subsection 100 (2) and sections 101, 102, 104, 111 to 115, 117, 120, 121, 122, 126 to 133, 140, 143, 149, 150, 151, 159, 165 and 167 of the Act do not apply to rental units that meet the criteria set out in subsection (2) and that were developed or acquired under the following initiatives: 1. Canada-Ontario Affordable Housing Program — Rental and Supportive Housing. 2. Canada-Ontario Affordable Housing Program — Northern Housing. 3. Residential Rehabilitation Assistance Program. 4. Supporting Communities Partnership Initiative. 5. Municipal capital facility by-laws for housing or other council-approved municipal housing programs. O. Reg. 516/06, s. 6 (1). (2) Subsection (1) applies to a rental unit described in that subsection if, (a) the unit is subject to an agreement related to the provision of housing services between the landlord and one or more of, (i) a municipality, (ii) an agency of a municipality, (iii) a non-profit corporation controlled by a municipality, if an object of the non-profit corporation is the provision of housing, (iv) a local housing corporation as defined in the Housing Services Act, 2011, or (v) a service manager as defined in the Housing Services Act, 2011; (b) the unit is identified as a subsidized unit that was developed or acquired under an initiative listed in subsection (1), and as being subject to an agreement described in clause (a), in, (i) the tenancy agreement, or (ii) a written notice that was given by the landlord to the tenant, if the tenancy agreement was entered into before January 31, 2007; and (c) the tenant, at the time the tenancy agreement was entered into, was on or was eligible to be on a social housing waiting list. O. Reg. 516/06, s. 6 (2); O. Reg. 377/11, s. 1. (3) Section 8, paragraphs 6, 7 and 8 of subsection 30 (1), sections 51, 52, 54, 55, 56 and 95 to 99, subsection 100 (2) and sections 101, 102, 104, 111 to 115, 117, 120, 121, 122, 126 to 133, 140, 143, 149, 150, 151, 159, 165 and 167 of the Act do not apply to rental units that were developed or acquired, and that continue to operate, under the Rural and Native Rental Housing Program established under the National Housing Act (Canada). O. Reg. 516/06, s. 6 (3). (4) Section 119 of the Act does not apply to a rental unit that is exempt under subsection (1) or (3) if the tenant occupying the unit pays rent in an amount geared-to-income due to public funding. O. Reg. 516/06, s. 6 (4). (5) Sections 116 and 118 of the Act do not apply to increases in rent for a rental unit due to increases in the tenant’s income if the rental unit is exempt under subsection (1) or (3) and the tenant pays rent in an amount geared-to-income due to public funding. O. Reg. 516/06, s. 6 (5). (6) Paragraph 2 of subsection 58 (1) and subsection 60 (1) of the Act apply to a rental unit described in subsection (1) or (3) of this section, even though the rental unit is not a rental unit described in paragraph 1, 2, 3 or 4 of subsection 7 (1) of the Act. O. Reg. 516/06, s. 6 (6). Rental unit in care home 7. (1) Subsections 37 (4) and (5) of the Act do not apply to a rental unit in a care home if, (a) the rental unit is occupied for the purpose of receiving rehabilitative or therapeutic services agreed upon by the tenant and the landlord; (b) the period of occupancy agreed to by the tenant and the landlord is no more than four years; (c) the tenancy agreement stipulates that the tenancy may be terminated and the tenant evicted when the objectives of the services have been met or will not be met; and (d) the unit is subject to an agreement for the provision of housing services between the landlord and a service manager as defined in the Housing Services Act, 2011. O. Reg. 516/06, s. 7 (1); O. Reg. 377/11, s. 2. (2) If a landlord makes an application under subsection 77 (1) of the Act and the application is based on a notice or agreement to which, pursuant to subsection (1), subsections 37 (4) and (5) of the Act do not apply, the expression “the termination date specified in the agreement or notice” in subsection 77 (3) of the Act means the earlier of the following dates: 1. The last day of the period of occupancy referred to in clause (1) (b). 2. The day that is 60 days after the day the tenant received notice from the landlord that the objectives of the services have been met or will not be met. O. Reg. 516/06, s. 7 (2). (3) For greater certainty, for the purposes of clause (1) (c) and subsection (2), the objectives of the services will not be met if the tenant has repeatedly and substantially withdrawn from participation in the services. O. Reg. 516/06, s. 7 (3). PART II MATTERS RELATING TO RENT Reasonable enjoyment during repairs Definition 8. (1) In this section, “work” means maintenance, repairs or capital improvements carried out in a rental unit or a residential complex. O. Reg. 516/06, s. 8 (1). (2) For the purposes of section 22, paragraph 3 of subsection 29 (1) and subsection 31 (1) of the Act, this section applies to the Board in making a determination, (a) as to whether a landlord, superintendent or agent of a landlord, in carrying out work in a rental unit or residential complex, substantially interfered with the reasonable enjoyment of the unit or complex for all usual purposes by a tenant or former tenant, or by a member of the household of a tenant or former tenant; and (b) whether an abatement of rent is justified in the circumstances. O. Reg. 516/06, s. 8 (2). (3) In making a determination described in subsection (2), (a) the Board shall consider the effect of the carrying out of the work on the use of the rental unit or residential complex by the tenant or former tenant, and by members of the household of the tenant or former tenant; and (b) the Board shall not determine that an interference was substantial unless the carrying out of the work constituted an interference that was unreasonable in the circumstances with the use and enjoyment of the rental unit or residential complex by the tenant or former tenant, or by a member of the household of the tenant or former tenant. O. Reg. 516/06, s. 8 (3). (4) If the Board finds that the landlord, superintendent or agent of the landlord, in carrying out work in a rental unit or residential complex, substantially interfered with the reasonable enjoyment of the unit or complex for all usual purposes by a tenant or former tenant, or by a member of the household of a tenant or former tenant, the Board shall not order an abatement of rent if all of the following conditions are satisfied: 1. The landlord gave notice to the tenant or former tenant at least 60 days before the commencement of the work, or, in cases of emergency, as soon as was reasonable in the circumstances, concerning the work to be carried out. 2. The landlord gave notice to any prospective tenant of a rental unit at the first opportunity to do so before the landlord entered into a new tenancy agreement with that tenant. 3. The notice describes the nature of the work to be carried out, the expected impact on tenants and members of their households and the length of time the work is expected to take. 4. The notice was reasonably accurate and comprehensive in the circumstances at the time it was given. 5. If there was a significant change in the information provided under paragraph 3, the landlord provided to the tenant or former tenant an update to the notice in a timely manner. 6. The work, i. is necessary to protect or restore the physical integrity of the residential complex or part of it, ii. is necessary to comply with maintenance, health, safety or other housing related standards required by law, iii. is necessary to maintain a plumbing, heating, mechanical, electrical, ventilation or air conditioning system, iv. provides access for persons with disabilities, v. promotes energy or water conservation, or vi. maintains or improves the security of the residential complex. 7. If required under the Building Code Act, 1992, a permit was issued in respect of the work. 8. The work was carried out at reasonable times, or if a municipal noise control by-law was in effect, during the times permitted under the noise control by-law. 9. The duration of the work was reasonable in the circumstances. 10. The landlord took reasonable steps to minimize any interference resulting from noise associated with the work. O. Reg. 516/06, s. 8 (4). (5) If the Board finds that the landlord, superintendent or agent of the landlord, in carrying out work in a rental unit or residential complex, substantially interfered with the reasonable enjoyment of the unit or complex for all usual purposes by a tenant or former tenant, or by a member of the household of a tenant or former tenant, and an abatement of rent is not prohibited under subsection (4), the Board shall consider the following in determining whether it is appropriate to order an abatement of rent and the amount of the abatement: 1. The nature, duration and degree of interference with the reasonable enjoyment of the rental unit or residential complex that was caused by the carrying out of the work. 2. Whether the tenant or former tenant is responsible for any undue delay in the carrying out of the work. 3. The steps taken by the landlord during the work to minimize interference with the reasonable enjoyment of the rental unit or residential complex. 4. Whether the tenant or former tenant took advantage of any service provided by the landlord or arrangement made by the landlord that would minimize interference with the reasonable enjoyment of the rental unit or residential complex. 5. Whether a failure to carry out the work could, within a reasonable period of time, reasonably be expected to result in, i. interference with the reasonable enjoyment of the rental unit or residential complex for all usual purposes by a tenant or member of his or her household, ii. a reduction or discontinuation of a service or facility, iii. damage or additional damage to the rental unit, the residential complex or anything in the unit or complex, iv. a risk to any person’s health or personal safety, or v. a breach of section 20 or section 161 of the Act by the landlord. O. Reg. 516/06, s. 8 (5). (6) Except as permitted under subsection (7), no abatement of rent shall exceed 25 per cent of the monthly rent for each month or part of a month during which there was substantial interference with the reasonable enjoyment of the rental unit or residential complex for all usual purposes by the tenant or former tenant, or by a member of the household of the tenant or former tenant. O. Reg. 516/06, s. 8 (6). (7) The Board may order an abatement of rent that exceeds 25 per cent of the monthly rent for a rental unit if, (a) the Board considers a larger abatement to be warranted in the circumstances because the interference with the reasonable enjoyment of the rental unit or residential complex far exceeded the level that would normally be expected, taking into consideration all of the relevant circumstances; and (b) the Board is satisfied that, (i) the work is not work described in paragraph 6 of subsection (4), (ii) the work was carried out at unreasonable times or at a time that is not permitted under any applicable noise control by-law, (iii) the work was carried out in a manner that contravened a condition or requirement of a building permit issued under the Building Code Act, 1992, (iv) the work was carried out over a period of time far in excess of the amount of time that normally would be required, after taking into consideration any exceptional circumstances beyond the control of the landlord, including weather-related delays, delays in obtaining necessary government approvals or permits and delays caused by market shortages of suitable goods or services or qualified labour at reasonable costs, or (v) the landlord refused to take reasonable steps during the work to minimize interference with the reasonable enjoyment of the rental unit or residential complex for all usual purposes by the tenant or former tenant, or by a member of the household of the tenant or former tenant. O. Reg. 516/06, s. 8 (7). (8) The Board shall not order an abatement of rent that exceeds 100 per cent of the monthly rent for each month or part of a month during which the Board determines that the work substantially interfered with the reasonable enjoyment of the rental unit or residential complex for all usual purposes by the tenant or former tenant, or by a member of the household of the tenant or former tenant. O. Reg. 516/06, s. 8 (8). Receipt 9. A document constitutes a receipt for the purposes of section 109 of the Act if it includes, at a minimum, (a) the address of the rental unit to which the receipt applies; (b) the name of the tenants to whom the receipt applies; (c) the amount and date for each payment received for any rent, rent deposit, arrears of rent, or any other amount paid to the landlord and shall specify what the payment was for; (d) the name of the landlord of the rental unit; and (e) the signature of the landlord or the landlord’s authorized agent. O. Reg. 516/06, s. 9. Prescribed conditions under s. 111 (2) and (2.1), par. 1 of the Act 10. (0.1) The only condition prescribed for the purpose of subsection 111 (2) of the Act is that the discount must be provided for in a written or oral agreement. O. Reg. 256/10, s. 1 (1). (1) The following conditions are prescribed for the purpose of paragraph 1 of subsection 111 (2.1) of the Act: 1. The discount must be provided for in a written agreement. 2. If the rent is paid monthly and the discount is equal to the rent for one month or less, the entire discount must be taken during one rental period. 3. If the rent is paid monthly and the discount is equal to the rent for a period greater than one month but not more than two months, the discount equal to the rent for one month must be taken during one rental period and the balance within one other rental period. 4. If the rent is paid monthly and the discount is equal to the rent for a period greater than two months but not more than three months, the discount equal to the rent for two months must be taken for two rental periods and the balance within one other rental period. 5. If the rent is paid daily or weekly, the discount must be taken in periods that are at least one week in duration. O. Reg. 516/06, s. 10 (1); O. Reg. 256/10, s. 1 (2). (2) Revoked: O. Reg. 256/10, s. 1 (3). Prescribed discounts under s. 111 (2.1), par. 2 of the Act 11. (1) The following discounts are prescribed for the purposes of paragraph 2 of subsection 111 (2.1) of the Act: 1. A discount provided for in a written agreement, if the total amount of the discount that is provided during the first eight months of the 12-month period does not exceed the rent for one month. 2. A discount provided for in a written agreement, if, i. the total amount of the discount that is provided in the 12-month period does not exceed the rent for two months, ii. the total amount of the discount that is provided in the first seven months of the 12-month period does not exceed the rent for one month, and iii. any discount that is provided in the last five months of the 12-month period is provided in only one of those months and does not exceed the rent for one month. 3. A discount provided under a tenancy agreement that operates under the Strong Communities Housing Allowance Program — Toronto Pilot, if the landlord sets out the discounted rent and the undiscounted rent in the written tenancy agreement and in a written notice to the tenant accompanying any notice of rent increase given to the tenant under section 116 of the Act. O. Reg. 516/06, s. 11 (1); O. Reg. 256/10, s. 2. (2) In this section, “the 12-month period” means, (a) the 12-month period following the commencement of the tenancy, (b) the 12-month period following any rent increase taken after the 12-month period described in clause (a), other than a rent increase taken under section 123 of the Act, or (c) where clauses (a) and (b) do not apply, the 12-month period following the most recent anniversary of a rent increase taken in accordance with section 116 of the Act or, where no rent increase has been taken in accordance with section 116 of the Act, the commencement of the tenancy. O. Reg. 516/06, s. 11 (2). Calculation of lawful rent 12. (1) The rules set out in this section apply in calculating lawful rent under subsection 111 (3) of the Act. O. Reg. 516/06, s. 12 (1). (2) The lawful rent for any rental period in the 12-month period shall be calculated in the following manner: 1. Add the sum of the rents that are actually charged or to be charged in each of the rental periods in the 12-month period to the largest eligible discount determined under subsection (6). 2. Divide the amount determined under paragraph 1 by the number of rental periods in the 12-month period. 3. Add to the amount determined under paragraph 2 any rent increases under section 123 of the Act and subtract from that amount any rent decreases under section 125 of the Act. O. Reg. 516/06, s. 12 (2). (3) Despite subsection (2), if a landlord provides a discount in rent that is greater than 2 per cent of the rent that could otherwise be lawfully charged for a rental period for paying rent on or before the date it is due, the lawful rent shall be calculated by dividing the discounted rent by 0.98. O. Reg. 516/06, s. 12 (3); O. Reg. 377/11, s. 3 (1). (4) Despite subsections (2) and (3), if the landlord provides a discount in rent described in subsection 111 (2) of the Act and another discount, other than a discount described in subsection 111 (2.1) of the Act, the lawful rent for any rental period in the 12-month period shall be calculated in the following manner: 1. Add the sum of the rents that are actually charged or to be charged in each of the rental periods in the 12-month period to the sum of the discounts described in subsection 111 (2) of the Act actually provided or to be provided to the tenant during the 12-month period. 2. Add the amount determined under paragraph 1 to the largest eligible discount determined under subsection (6). 3. Divide the amount determined under paragraph 2 by the number of rental periods in the 12-month period. 4. Add to the amount determined under paragraph 3 any rent increases under section 123 of the Act and subtract from that amount any rent decreases under section 125 of the Act. O. Reg. 516/06, s. 12 (4); O. Reg. 256/10, s. 3 (1, 2). (5) Despite subsections (2) and (3), if the landlord provides a discount in rent that is greater than 2 per cent of the rent that could otherwise be lawfully charged for a rental period for paying rent on or before the date it is due, and the landlord also provides another discount in rent, other than a discount described in subsection 111 (2.1) of the Act, the lawful rent for any rental period in the 12-month period shall be calculated in the following manner: 1. Divide the discounted rent by 0.98. 2. Multiply the amount determined under paragraph 1 by the number of rental periods in the 12-month period and add the result to the largest eligible discount determined under subsection (6). 3. Divide the amount determined under paragraph 2 by the number of rental periods in the 12-month period. 4. Add to the amount determined under paragraph 3 any rent increases under section 123 of the Act and subtract from that amount any rent decreases under section 125 of the Act. O. Reg. 516/06, s. 12 (5); O. Reg. 256/10, s. 3 (3). (6) For the purpose of this section, the largest eligible discount shall be determined in accordance with the following rules: 1. In the case of a discount that is provided for in a written agreement, the largest eligible discount is the largest of the following amounts: i. The lesser of the following amounts: A. The sum of the discounts in rent during the first eight months of the 12-month period. B. The rent for one month. ii. The largest discount in rent during any month in the last five months of the 12-month period, plus the lesser of the following amounts: A. The sum of the discounts in rent during the first seven months of the 12-month period. B. The rent for one month. iii. The largest discount in rent during any month in the 12-month period, if, A. the rent is paid monthly, and B. the largest discount in rent during any month in the 12-month period is equal to the rent for less than one month. iv. The sum of the largest discount in rent during any month in the 12-month period and the second-largest discount in rent during any month in the 12-month period, if, A. the rent is paid monthly, B. the largest discount in rent during any month in the 12-month period is equal to the rent for one month, and C. the second-largest discount in rent during any month in the 12-month period is equal to the rent for less than one month. v. The sum of the largest discount in rent during any month in the 12-month period, the second-largest discount in rent during any month in the 12-month period, and the third-largest discount in rent during any month in the 12-month period, if, A. the rent is paid monthly, B. the largest discount in rent during any month in the 12-month period and the second-largest discount in rent during any month in the 12-month period are both equal to the rent for one month, and C. the third-largest discount in rent during any month in the 12-month period is equal to the rent for less than one month. vi. The rent for three months, if, A. the rent is paid monthly, and B. the largest discount in rent during any month in the 12-month period, the second-largest discount in rent during any month in the 12-month period, and the third-largest discount in rent during any month in the 12-month period are all equal to the rent for one month. vii. The lesser of the following amounts, if the rent is paid daily or weekly: A. The sum of the discounts in rent provided in the form of rent-free weeks during the 12-month period. B. The rent for 13 weeks. 2. In the case of a discount that is not provided for in a written agreement, the largest eligible discount is the largest discount in rent in one rental period in the 12-month period. O. Reg. 516/06, s. 12 (6); O. Reg. 377/11, s. 3 (2). (7) Despite subsection (2), if a tenancy agreement operates under the Strong Communities Housing Allowance Program — Toronto Pilot, and the landlord does not comply with paragraph 3 of subsection 11 (1), the lawful rent shall be the undiscounted rent that was permitted under the Act at the time when the tenancy agreement began to operate under the Program. O. Reg. 516/06, s. 12 (7). (8) In this section, “the 12-month period” has the same meaning as in section 11. O. Reg. 516/06, s. 12 (8). Higher rent charged in first rental period 13. If the rent a landlord charges for the first rental period of a tenancy is greater than the rent the landlord charges for subsequent rental periods in the 12-month period beginning on the day the tenancy commenced, the lawful rent for each rental period in that 12-month period shall be calculated in the following manner: 1. Add all the rents actually charged or to be charged by the landlord during the 12-month period. 2. Subtract from that sum the rent for the first rental period. 3. Divide the amount determined under paragraph 2 by a number equal to the number of rental periods in the 12-month period minus 1. O. Reg. 516/06, s. 13. Exclusions from calculation of rent 14. For the purpose of calculating lawful rent under sections 12 and 13, the rent actually charged or to be charged does not include, (a) amounts which cannot be lawfully charged for a reason other than the operation of section 12 or 13; (b) rent increases under section 123 of the Act during the 12-month period defined in subsection 11 (2) of this Regulation; or (c) rent decreases under section 125 of the Act during the 12-month period defined in subsection 11 (2) of this Regulation. O. Reg. 516/06, s. 14. Material to be filed 15. If an application is made by a new tenant under subsection 115 (1) of the Act, the landlord shall file with the Board, at or before the hearing, an affidavit sworn by the landlord setting out the last lawful rent charged to the former tenant and any available evidence in support of the affidavit. O. Reg. 516/06, s. 15. Prescribed services, facilities, etc. 16. (1) The following services, facilities, privileges, accommodations or things are prescribed for the purposes of subsection 123 (1) and section 125 of the Act: 1. Cable television. 2. Satellite television. 3. An air conditioner. 4. Extra electricity for an air conditioner. 5. Extra electricity for a washer or dryer in the rental unit. 6. Blockheater plug-ins. 7. Lockers or other storage space. 8. Heat. 9. Electricity. 10. Water or sewage services, excluding capital work. 11. Floor space. 12. Property taxes with respect to a site for a mobile home or a land lease home. O. Reg. 516/06, s. 16 (1). (1.1) In a circumstance in which clause 137 (3) (c) or 138 (1) (b) of the Act requires a landlord to reduce the rent for a rental unit, the rent reduction rules that are prescribed for the purposes of clause 137 (3) (c) or 138 (1) (b) of the Act apply instead of the requirements set out in subsections (2) to (5). O. Reg. 395/10, s. 1. (2) If there is an agreement under subsection 123 (1) or section 125 of the Act, the maximum increase in rent or minimum decrease in rent shall be the actual cost to the landlord of the service, facility, privilege, accommodation or thing, other than floor space, that is the subject of the agreement or, where the actual cost to the landlord cannot be established or where there is no cost to the landlord, a reasonable amount based on the value of the service, facility, privilege, accommodation or thing. O. Reg. 516/06, s. 16 (2). (3) If the agreement under subsection 123 (1) or section 125 of the Act is to provide or cease to provide floor space, the maximum increase in rent or minimum decrease in rent shall be proportionate to the change in floor space. O. Reg. 516/06, s. 16 (3). (4) If an amount determined in accordance with subsection (3) would be unreasonable given the nature and quality of the floor space added or taken away, the maximum increase in rent or minimum decrease in rent shall be a reasonable amount based on the nature and quality of the floor space and the amount of the change in the floor space. O. Reg. 516/06, s. 16 (4). (5) Despite subsections (2), (3) and (4), where a service, facility, privilege, accommodation or thing was provided in accordance with a previous agreement under section 123 of the Act, section 132 of the Tenant Protection Act, 1997, section 46 of the Rent Control Act, 1992 or subsection 96 (4) of the Residential Rent Regulation Act, the minimum decrease in rent on ceasing to provide the service, facility, privilege, accommodation or thing shall be equal to, (a) the most recent amount of the separate charge for the service, facility, privilege, accommodation or thing; or (b) where there is no separate charge, the increase in rent which the landlord took when the service, facility, privilege, accommodation or thing was first provided, adjusted by the percentage increase in the rent being charged for the rental unit from the date the service, facility, privilege, accommodation or thing was first provided to the date the landlord ceased to provide it. O. Reg. 516/06, s. 16 (5). Exemptions from s. 134 (1) and (3) of the Act 17. The following payments are exempt from subsections 134 (1) and (3) of the Act: 1. Payment for additional keys, remote entry devices or cards requested by the tenant, not greater than the direct costs. 2. Payment for replacement keys, remote entry devices or cards, not greater than the direct replacement costs, unless the replacement keys, remote entry devices or cards are required because the landlord, on the landlord’s initiative, changed the locks. 3. Payment of a refundable key, remote entry device or card deposit, not greater than the expected direct replacement costs. 4. Payment of NSF charges charged by a financial institution to the landlord. 5. Payment of an administration charge, not greater than $20, for an NSF cheque. 6. Payment by a tenant, former tenant, subtenant or former subtenant in settlement of a court action or potential court action or an application or potential application to the Board. 7. Payment to a landlord or tenant of a mobile home park or land lease community at the commencement of a tenancy as consideration for the rental of a particular site. 8. Payment of a charge not exceeding $250 for transferring, at the request of the tenant, i. between rental units to which subsection 6 (1) or (3) of this Regulation applies, if the rental units are located in the same residential complex, or ii. between rental units in a residential complex that is described in paragraph 1, 2, 3 or 4 of subsection 7 (1) of the Act. 9. Payment of an amount to reimburse the landlord for property taxes paid by the landlord with respect to a mobile home or a land lease home owned by the tenant. O. Reg. 516/06, s. 17; O. Reg. 562/17, s. 1. PART Iii APPLICATION FOR RENT INCREASES ABOVE GUIDELINE Definitions 18. (1) In the Act and in this Part, “capital expenditure” means an expenditure for an extraordinary or significant renovation, repair, replacement or new addition, the expected benefit of which extends for at least five years including, (a) an expenditure with respect to a leased asset if the lease qualifies as determined under subsection (2), and (b) an expenditure that the landlord is required to pay on work undertaken by a municipality, local board or public utility, other than work undertaken because of the landlord’s failure to do it, but does not include, (c) routine or ordinary work undertaken on a regular basis or undertaken to maintain a capital asset in its operating state, such as cleaning and janitorial services, elevator servicing, general building maintenance, grounds-keeping and appliance repairs, or (d) work that is substantially cosmetic in nature or is designed to enhance the level of prestige or luxury offered by a unit or residential complex; (“dépense en immobilisations”) “incurred” means, in relation to a capital expenditure, (a) the payment in full of the amount of the capital expenditure, other than a holdback withheld under the Construction Lien Act, (b) if the expenditure relates to a lease, the assumption, when the lease commences, of the obligations under it, or (c) if the expenditure relates to work undertaken by a municipality, local board or public utility, when the work is completed; (“engager”) “physical integrity” means the integrity of all parts of a structure, including the foundation, that support loads or that provide a weather envelope and includes, without restricting the generality of the foregoing, the integrity of, (a) the roof, exterior walls, exterior doors and exterior windows, (b) elements contiguous with the structure that contribute to the weather envelope of the structure, and (c) columns, walls and floors that support loads. (“intégrité matérielle”) O. Reg. 516/06, s. 18 (1). (2) For the purposes of the definition of “capital expenditure” in subsection (1), a lease qualifies if substantially all the risks and benefits associated with the leased asset are passed to the lessee and, when the lease commences, any one or more of the following is satisfied: 1. The lease provides that the ownership of the asset passes to the lessee at or before the end of the term of the lease. 2. The lease provides that the lessee has an option to purchase the asset at the end of the term of the lease at a price that is less than what the market value of the asset will be at that time. 3. The term of the lease is at least 75 per cent of the useful life of the asset, as determined in accordance with section 27 but without regard to any part of section 27 that prevents the useful life from being determined to be less than 10 years. 4. The net present value of the minimum lease payments is at least 90 per cent of the asset’s fair market value at the commencement of the lease where the net present value is determined using the interest rate determined under section 20. O. Reg. 516/06, s. 18 (2). Definitions 19. (1) In this Part, “base year” means, (a) when determining rent increases due to an extraordinary increase in the cost for municipal taxes and charges, the last completed calendar year immediately preceding the day that is 90 days before the effective date of the first intended rent increase referred to in the application, (b) when determining rent increases due to operating costs related to security services, the annual accounting period of one year in length chosen by the landlord which is most recently completed on or before the day that is 90 days before the effective date of the first intended rent increase referred to in the application; (“année de base”) “local board” means a “local board” as defined in the Municipal Affairs Act; (“conseil local”) “reference year” means the 12-month period immediately preceding the base year. (“année de reference”) O. Reg. 516/06, s. 19 (1); O. Reg. 562/17, s. 2 (1). (2) Despite clause (b) of the definition of “base year” in subsection (1), if an order has previously been issued with respect to the residential complex under section 126 of the Act in which relief was granted or for operating costs related to security services, the base year shall begin and end on the same days of the year as the base year used in the previous order. O. Reg. 516/06, s. 19 (2); O. Reg. 562/17, s. 2 (2). Interest rate 20. The interest rate for the purposes of subsection 18 (2) and subsection 26 (6) is the chartered bank administered conventional five-year mortgage interest rate on the last Wednesday of the month before the month in which the application is made, as reported by the Bank of Canada. O. Reg. 516/06, s. 20. Factor to be applied 21. (1) The factor to be applied for the purposes of paragraph 6 of subsection 29 (2) and paragraph 2 of subsection 30 (2) is determined by dividing the total rents of the rental units in the residential complex that are subject to the application and are affected by the operating cost by the total rents of the rental units in the residential complex that are affected by the operating cost. O. Reg. 516/06, s. 21 (1); O. Reg. 562/17, s. 3. (2) For the purpose of subsection (1), the rent for a rental unit that is vacant or that is otherwise not rented shall be deemed to be the average rent charged for the rental units in the residential complex. O. Reg. 516/06, s. 21 (2). Material to accompany application 22. (1) An application under section 126 of the Act must be accompanied by the following material: 1. If the application is based on an extraordinary increase in the cost for municipal taxes and charges, i. evidence of the costs for the base year and the reference year and evidence of payment of those costs, and ii. evidence of all grants, other forms of financial assistance, rebates and refunds received by the landlord that effectively reduce those costs for the base year or the reference year. 2. If the application is based on capital expenditures incurred, i. evidence of all costs and payments for the amounts claimed for capital work, including any information regarding grants and assistance from any level of government and insurance, resale, salvage and trade-in proceeds, ii. details about each invoice and payment for each capital expenditure item, in the form approved by the Board, and iii. details about the rents for all rental units in the residential complex that are affected by any of the capital expenditures, in the form approved by the Board. 3. If the application is based on operating costs related to security services, evidence of the costs claimed in the application for the base year and the reference year and evidence of payment of those costs. O. Reg. 516/06, s. 22 (1); O. Reg. 562/17, s. 4. (2) Despite subsection (1), if any of the following material is unavailable at the time the application is made under section 126 of the Act but becomes available before the end of the hearing, the material must be provided to the Board before or during the hearing: 1. Evidence described in subparagraph 1 ii of subsection (1). 2. Information concerning grants and assistance referred to in paragraph 2 of subsection (1). 3. Information concerning insurance, resale, salvage and trade-in proceeds referred to in paragraph 2 of subsection (1). O. Reg. 516/06, s. 22 (2). (3) An application under section 126 of the Act must be accompanied by one additional photocopy of the application, by one additional photocopy of the material that accompanies the application under subsection (1), and by an electronic copy of the material that accompanies the application under subsection (1) in portable document format. O. Reg. 516/06, s. 22 (3); O. Reg. 37/20, s. 1 (1). (4) If material is provided to the Board under subsection (2), it must be accompanied by one additional photocopy of the material and by an updated electronic copy of the material that accompanied the application under subsection (1) and the material provided under subsection (2) in portable document format. O. Reg. 516/06, s. 22 (4); O. Reg. 37/20, s. 1 (2). (5) Revoked: O. Reg. 37/20, s. 1 (3). (6) Subsections (3) and (4) do not apply if the application referred to in subsection (1) is not based on capital expenditures. O. Reg. 516/06, s. 22 (6); O. Reg. 37/20, s. 1 (4). Information for tenants 23. (1) The rules set out in this section apply for the purposes of subsection 126 (4) of the Act. O. Reg. 516/06, s. 23 (1). (2) Upon the request of a tenant subject to the application, the landlord shall provide the tenant with an electronic copy of the material provided to the Board under subsections 22 (1) and (2) in portable document format, at no charge to the tenant. O. Reg. 516/06, s. 23 (2); O. Reg. 37/20, s. 2 (1). (3) Instead of providing the electronic copy referred to in subsection (2), the landlord and the tenant may agree that the landlord will provide the tenant with a photocopy of the material provided under subsections 22 (1) and (2), for no more than the landlord’s reasonable out-of-pocket costs for the photocopying. O. Reg. 37/20, s. 2 (2). (4) Revoked: O. Reg. 37/20, s. 2 (2). (5) If the landlord has an office in or close to the residential complex, the landlord shall, during normal business hours and at no charge, make a photocopy of the material provided under subsections 22 (1) and (2) available for viewing by tenants subject to the application. O. Reg. 516/06, s. 23 (5). (6) The landlord shall, in the application, inform every tenant subject to the application of the ways in which a tenant may obtain access under this section to the material provided under subsections 22 (1) and (2). O. Reg. 516/06, s. 23 (6). Determination of capital expenditures, operating costs 24.

(1) In determining the amount of any capital expenditures or the amount of operating costs in an application under section 126 of the Act, the Board shall, (a) include, for an application filed on or after July 1, 2010, any provincial sales tax and harmonized sales tax paid by the landlord in respect of the capital expenditures or operating costs; (a.1) Revoked: O. Reg. 562/17, s. 5 (2). (b) exclude any penalties, interest or other similar charges for late payment of any amount paid by the landlord in respect of the capital expenditures or operating costs; (c) exclude any amount that has already been included in calculating the amount of a capital expenditure or operating cost in the same application or for which the landlord has obtained relief in a previous order under the Act or under the Tenant Protection Act, 1997; and (d) subtract the amount of all grants, other forms of financial assistance, rebates and refunds received by the landlord that effectively reduce the operating costs. O. Reg. 516/06, s. 24 (1); O. Reg. 256/10, s. 4 (1); O. Reg. 122/17, s. 1 (1); O. Reg. 562/17, s. 5. (1.1) In determining the amount of any capital expenditures or the amount of operating costs in an application under section 126 of the Act that is filed before July 1, 2010, the Board shall include the goods and services tax and provincial sales tax paid by the landlord in respect of the capital expenditures or operating costs. O. Reg. 256/10, s. 4 (2). (1.2) Revoked: O. Reg. 562/17, s. 5 (3). (2) If a residential complex forms part of a larger project, the operating costs for the project and the amount of capital expenditures which benefit both the residential complex and the other parts of the project shall be allocated between the residential complex and the other parts of the project in accordance with one or more of the following factors: 1. The area of each part of the project. 2. The market value of each part of the project. 3. The revenue generated by each part of the project. O. Reg. 516/06, s. 24 (2). (3) If the allocation of operating costs and capital expenditures in accordance with subsection (2) would be unreasonable considering how much of the costs and expenditures are attributable to each part of the project, the operating costs and capital expenditures shall be allocated among the parts of the project in reasonable proportions according to how much of the costs and expenditures are attributable to each part of the project. O. Reg. 516/06, s. 24 (3). (4) In this section, “harmonized sales tax” means any tax imposed under Part IX of the Excise Tax Act (Canada). (“taxe de vente harmonisée”) O. Reg. 256/10, s. 4 (2); O. Reg. 122/17, s. 1 (3); O. Reg. 562/17, s. 5 (4). Non-arm’s length transaction 25. (1) If the landlord incurs a cost arising out of a transaction that is not an arm’s length transaction, the Board shall consider only that part of the landlord’s cost that is less than or equal to the costs that would arise from a similar market transaction. O. Reg. 516/06, s. 25 (1). (2) In this section, “arm’s length” means the persons involved are not related persons; (“sans lien de dépendance”) “control” means direct or indirect ownership or control either alone or with a related person of, (a) more than 50 per cent of the issued share capital of a corporation having full voting rights under all circumstances, or (b) issued and outstanding share capital of a corporation in an amount that permits or may permit the person to direct the management and policies of the corporation; (“contrôle”) “family”, in relation to a person, means, (a) the person’s spouse, (b) the parents or other ancestors or the children or other descendants of the person or the person’s spouse, (c) the brothers and sisters of the person or the person’s spouse, and the children and other descendants of those brothers and sisters, (d) the aunts and uncles of the person and the person’s spouse and the children and other descendants of those aunts and uncles, (e) the spouses of the person’s sons and daughters; (“famille”) “related person”, where used to indicate a relationship with any person, includes, (a) a member of the family of such person, (b) an employer or employee of such person, (c) a partner of such person, (d) a trust or estate in which such person has a beneficial interest, (e) a trust or estate in which such person serves as a trustee or in a similar capacity, (f) a trust or estate in which persons related to such person, as otherwise determined under this definition, have a beneficial interest, (g) a corporation controlled by such person, (h) a corporation controlled by such person and persons related to such person, or (i) a corporation controlled by a person related to such person; (“personne liée”) “similar market transaction” means an arm’s length transaction that occurs or may reasonably be expected to occur under the same or comparable terms and conditions and in the same general geographic location. (“opération semblable sur le marché”) O. Reg. 516/06, s. 25 (2). (3) In this section, one corporation is related to another corporation if, (a) one of the corporations is controlled by the other corporation; (b) both of the corporations are controlled by the same person or group of related persons each member of which is related to every other member of the group; (c) each of the corporations is controlled by one person and the person who controls one of the corporations and the person who controls the other corporation are related persons; (d) one of the corporations is controlled by one person and that person is related to any member of a group of related persons that controls the other corporation; (e) one of the corporations is controlled by one person and that person is related to each member of an unrelated group that controls the other corporation; (f) any member of a group of related persons that controls one of the corporations is related to each member of an unrelated group that controls the other corporation; or (g) each member of an unrelated group that controls one of the corporations is a related person to at least one member of an unrelated group that controls the other corporation. O. Reg. 516/06, s. 25 (3). Findings related to capital expenditures 26. (1) The rules set out in this section apply to the Board in making findings relating to capital expenditures. O. Reg. 516/06, s. 26 (1). (2) A rent increase shall not be ordered in respect of a capital expenditure unless the work was completed during the 18-month period ending 90 days before the effective date of the first intended rent increase referred to in the application. O. Reg. 516/06, s. 26 (2). (3) The value of the landlord’s own labour in carrying out the work involved in the capital expenditure is equal to the amount of time spent multiplied by a rate of pay that is reasonable given the landlord’s experience and skill in the type of work done but, (a) if the amount of time spent exceeds the amount of time that would be reasonable given the landlord’s experience and skill, the latter amount of time shall be used in the calculation of the value of the landlord’s own labour; (b) only that part of the value of the landlord’s own labour that does not exceed the amount a person in the business of doing such work would charge shall be considered; and (c) the value of the landlord’s own labour does not include any amount with respect to the management and administration of the work involved in the capital expenditure. O. Reg. 516/06, s. 26 (3). (4) The cost of a leased asset is the fair market value of the leased asset at the commencement of the lease. O. Reg. 516/06, s. 26 (4). (5) The amount of a capital expenditure is calculated as follows: 1. Add the following amounts: i. The purchase prices. ii. The cost of any leased assets. iii. The installation, renovation and construction costs. iv. The value of the landlord’s own labour as determined under subsection (3). 2. Subtract from the amount determined under paragraph 1 any grant or other assistance from any level of government and any insurance, salvage, resale or trade-in proceeds related to the work undertaken or the item purchased. O. Reg. 516/06, s. 26 (5). (6) For each rental unit that is subject to the application, the percentage rent increase that is justified by capital expenditures shall be determined in accordance with the following rules. 1. Determine which capital expenditures affect the unit. 2. For each capital expenditure that affects the unit, multiply the amount of the capital expenditure determined under subsection (5) by the rent for the unit, and divide that result by the sum of the rents for all rental units in the residential complex that are affected by the capital expenditure. 3. If the Board is of the opinion that the amount determined under paragraph 2 for a capital expenditure does not reasonably reflect how the unit is affected by the capital expenditure, i. paragraph 2 does not apply, and ii. the Board shall determine an amount by another method that, in the opinion of the Board, better reflects how the unit is affected by the capital expenditure. 4. Add the amounts determined under paragraph 2 or 3, as the case may be, for all of the capital expenditures that affect the unit. 5. Amortize the amount determined under paragraph 4 over the weighted useful life of the capital expenditures that affect the unit, as determined in paragraph 6, in equal monthly instalments of blended principal and interest. 6. The weighted useful life of all capital expenditures that affect the unit shall be determined in accordance with the following rules: i. For each capital expenditure that affects the unit, A. divide the amount determined under paragraph 2 or 3, as the case may be, for the capital expenditure by the amount determined under paragraph 4, and B. multiply the amount determined under sub-subparagraph A by the useful life of the capital expenditure, as determined under section 27. ii. Add the results determined under sub-subparagraph i B for all capital expenditures that affect the unit and round to the nearest full year. 7. The amortization under paragraph 5 shall be calculated using the interest rate determined under section 20. 8. The percentage rent increase that is justified for the unit by capital expenditures is determined by dividing the amortized amount determined under paragraph 5 by the monthly rent for the unit, and multiplying the result by 100. O. Reg. 516/06, s. 26 (6). Useful life of work or thing 27. (1) The useful life of work done or a thing purchased shall be determined from the Schedule subject to the following rules: 1. Where the useful life set out in Column 3 of the Tables in the Schedule is less than 10 years, the useful life of work done or a thing purchased shall be deemed to be 10 years. 2. If, when a thing is purchased, it has previously been used, the useful life of the thing shall be determined taking into account the length of time of that previous use. 3. If the work done or thing purchased does not appear in the Schedule, the useful life of the work or thing shall be determined with reference to items with similar characteristics that do appear in the Schedule. 4. Despite paragraphs 2 and 3, for the purposes of making a finding under this section, the useful life of work done or a thing purchased shall not be determined to be less than 10 years. O. Reg. 516/06, s. 27 (1); O. Reg. 342/17, s. 1. (2) If the useful life of work done or a thing purchased cannot be determined under subsection (1) because the work or thing does not appear in the Schedule and no item with similar characteristics appears in the Schedule, the useful life of the work or thing shall be what is generally accepted as the useful life of such work or thing but in no case shall the useful life be determined to be less than 10 years. O. Reg. 516/06, s. 27 (2). Municipal taxes and charges, extraordinary increase 28. (1) An increase in the cost for municipal taxes and charges is extraordinary if it is greater than the guideline plus 50 per cent of the guideline. O. Reg. 516/06, s. 28 (1); O. Reg. 562/17, s. 6 (1). (2) For the purposes of subsection (1), the guideline is the guideline for the calendar year in which the effective date of the first intended rent increase referred to in the application falls. O. Reg. 516/06, s. 28 (2). (3) Despite subsection (1), if the guideline is less than zero, any increase in the cost for municipal taxes and charges is deemed to be extraordinary. O. Reg. 516/06, s. 28 (3); O. Reg. 562/17, s. 6 (2). Municipal taxes and charges, extraordinary increase, 2021 28.1 (1) This section applies, and section 28 does not apply, in respect of an increase in the cost for municipal taxes and charges if both of the following conditions are satisfied: 1. The effective date of the first intended rent increase referred to in the application falls within calendar year 2021. 2. The application was not finally determined before November 30, 2020. O. Reg. 694/20, s. 1. (2) An increase in the cost for municipal taxes and charges is extraordinary if it is greater than 2.25 per cent. O. Reg. 694/20, s. 1. Rules 29. (1) The rules set out in this section apply to the Board in making findings related to extraordinary increases in the cost for municipal taxes and charges. O. Reg. 516/06, s. 29 (1); O. Reg. 562/17, s. 7 (1). (2) The amount of the allowance for an extraordinary increase in the cost for municipal taxes and charges is calculated as follows: 1. If section 28 applies in respect of the increase, adjust the reference year costs for municipal taxes and charges by the guideline plus 50 per cent of the guideline determined in accordance with subsection 28 (2). 1.1 If section 28.1 applies in respect of the increase, adjust the reference year costs for municipal taxes and charges by 2.25 per cent. 2. If municipal taxes and charges for a tax year are increased as a result of an appeal of a tax assessment, add to the base year costs for municipal taxes and charges the amount of the increase resulting from the appeal. 3. If a tax notice respecting the reference year municipal taxes and charges is issued on or after November 1 in the base year, add to the base year costs for municipal taxes and charges the amount, if any, by which the reference year municipal taxes and charges exceed the municipal taxes and charges for the year preceding the reference year. 4. If a tax notice respecting the reference year municipal taxes and charges is issued on or after November 1 in the base year and if the reference year municipal taxes and charges are increased as a result of an appeal of a tax assessment, the amount of the increase resulting from the appeal, i. shall be included in determining the amount by which the reference year municipal taxes and charges exceed the municipal taxes and charges for the year preceding the reference year for the purpose of paragraph 3, and ii. shall not be added under paragraph 2. 5. Subtract the reference year costs for municipal taxes and charges, as adjusted under paragraph 1, from the base year costs for municipal taxes and charges, as adjusted under paragraphs 2, 3 and 4. 6. Multiply the amount determined in paragraph 5 by the factor determined under section 21. O. Reg. 516/06, s. 29 (2); O. Reg. 562/17, s. 7 (2); O. Reg. 694/20, s. 2. (3), (4) Revoked: O. Reg. 562/17, s. 7 (3). (5) Despite section 28, if the guideline is less than zero per cent, for the purposes of the calculations in subsection (2), the guideline is deemed to be zero per cent. O. Reg. 516/06, s. 29 (5); O. Reg. 562/17, s. 7 (4). (6) An increase in municipal taxes and charges as a result of an appeal of a tax assessment shall not be considered under subsection (2) if the application for the rent increase was filed more than 12 months after the decision on the appeal was issued. O. Reg. 516/06, s. 29 (6). Operating costs related to security services 30. (1) This section applies to the Board when making findings respecting operating costs related to security services. O. Reg. 516/06, s. 30 (1). (2) The amount of the allowance for operating costs related to security shall be calculated as follows: 1. Subtract the operating costs for security services in the reference year from the operating costs for security services in the base year. 2. Multiply the amount determined under paragraph 1 by the factor determined under section 21. O. Reg. 516/06, s. 30 (2). (3) The Board shall exclude from the calculation under subsection (2) any operating costs for security services that are no longer being provided to the tenant at the time the application is heard. O. Reg. 516/06, s. 30 (3). Calculation of percentage rent increase 31. The percentage rent increase above the guideline for each rental unit that is the subject of the application shall be calculated in the following manner: 1. Divide the amount of each allowance determined under subsection 29 (2) and section 30 by the total rents for the rental units that are subject to the application and are affected by the operating cost. 2. If the Board is of the opinion that the amount determined under paragraph 1 for an allowance does not reasonably reflect how the rental units that are subject to the application are affected by the operating cost to which the allowance relates, i. paragraph 1 does not apply in respect of the allowance, and ii. the Board shall determine an amount by another method that, in the opinion of the Board, better reflects how the rental units that are subject to the application are affected by the operating cost to which the allowance relates. 3. Determine the percentage that each allowance referred to in paragraph 1 represents of the total rents for the rental units that are subject to the application and are affected by the operating cost by multiplying each of the amounts determined under paragraph 1 or 2, as the case may be, by 100. 4. Add together the percentages determined under paragraph 3 for each allowance referred to in paragraph 1 that relates to an operating cost that affects the rental unit. 5. Revoked: O. Reg. 562/17, s. 8 (3). 6. Add the percentage determined under paragraph 4 and the percentage determined under paragraph 8 of subsection 26 (6). O. Reg. 516/06, s. 31; O. Reg. 562/17, s. 8. When rent increase may be taken 32. (1) Subject to section 33 of this Regulation, if the Board orders a rent increase for a rental unit under subsection 126 (10) of the Act, that rent increase may only be taken within 12 months of the first intended rent increase referred to in the application for a rental unit in the residential complex. O. Reg. 516/06, s. 32 (1). (1.1) For clarity, the following rules apply if the Board orders a rent increase for a rental unit under subsection 126 (10) of the Act with respect to municipal taxes and charges on or after October 1, 2020 and the first intended rent increase referred to in the application falls within the rent freeze period: 1. If part of the 12-month period described in subsection (1) of this section falls after the rent freeze period, the rent increase may be taken only during the part of the 12-month period that falls after the rent freeze period. 2. If no part of the 12-month period described in subsection (1) of this section falls after the rent freeze period, the rent increase may not be taken. O. Reg. 694/20, s. 3. (1.2) For the purposes of subsection (1.1), “rent freeze period” has the same meaning as in subsection 136.1 (1) of the Act. O. Reg. 694/20, s. 3. (2) Subject to section 33 of this Regulation, the rent increases provided for under subsection 126 (11) of the Act may only be taken during the subsequent 12-month periods which begin and end on the same days of the year as the 12-month period referred to in subsection (1). O. Reg. 516/06, s. 32 (2). (3) Despite subsection (1), if the unit is subject to clause 126 (13) (b) of the Act, the rent charged for the rental unit shall not be increased before the date specified by the Board under clause 126 (13) (b) of the Act, and the increase may only be taken within 12 months after that date. O. Reg. 516/06, s. 32 (3). (4) Despite subsection (2), if the unit is subject to clause 126 (13) (b) of the Act, the rent increases provided for under subsection 126 (11) of the Act may only be taken during the subsequent 12-month periods which begin and end on the same days of the year as the 12-month period referred to in subsection (3). O. Reg. 516/06, s. 32 (4). When rent increase may be taken 33. (1) If an order with respect to a rental unit that increases the lawful rent is made under section 126 of the Act with respect to capital expenditures or operating costs for security services before the time for taking any rent increases under one or more previous orders has expired, the landlord may annually increase the lawful rent being charged by no more than the guideline rent increase plus 3 per cent of the previous lawful rent, until such time as no rent increase with respect to capital expenditures or operating costs related to security services ordered under section 126 of the Act remains to be taken. O. Reg. 516/06, s. 33 (1). (2) If a landlord fails to take a rent increase in accordance with subsection (1) in any 12-month period in which the landlord was entitled to take such a rent increase, the landlord may not take that rent increase in any subsequent time period. O. Reg. 516/06, s. 33 (2). (3) If a landlord takes a rent increase in accordance with subsection (1) that is less than the amount the landlord was entitled to take, the landlord may not take the amount of the rent increase which the landlord failed to take in any subsequent time period. O. Reg. 516/06, s. 33 (3). (4) This section does not prevent a landlord from increasing the rent charged by more than 3 per cent of the previous lawful rent charged with respect to an extraordinary increase in the cost for municipal taxes and charges in accordance with an order under subsection 126 (10) of the Act. O. Reg. 516/06, s. 33 (4); O. Reg. 562/17, s. 9. Sequence — components of the increase 34. For the purpose of making determinations under section 36 and subsection 38 (2) of this Regulation, the following rules apply if a landlord was permitted to increase the rent pursuant to an order under subsection 126 (10) of the Act based on more than one of the grounds in subsection 126 (1) of the Act but the increase taken by the landlord was less than the maximum increase permitted by the order: 1. The increase taken by the landlord shall be deemed to have been taken for municipal taxes and charges, up to the percentage set out in the order for municipal taxes and charges. 2. If the increase taken by the landlord was greater than the percentage set out in the order for municipal taxes and charges, the balance of the increase shall be deemed to have been taken for eligible capital expenditures, up to the percentage set out in the order for eligible capital expenditures. 3. In the case of an order issued by the Board on an application made under subsection 126 (1) of the Act before January 1, 2018, if the increase taken by the landlord was greater than the sum of the percentages set out in the order for municipal taxes and charges and for eligible capital expenditures, the balance of the increase shall be deemed to have been taken for utilities, up to the percentage set out in the order for utilities. 4. If the increase taken by the landlord was greater than the sum of the percentages set out in the order for municipal taxes and charges, for eligible capital expenditures and, if applicable, for utilities, the balance of the increase shall be deemed to have been taken for operating costs related to security services. O. Reg. 516/06, s. 34; O. Reg. 562/17, s. 10. PART IV reductions in rent — utilities and capital expenditures Utilities 35. (1) If, on an application made under subsection 126 (1) of the Act before January 1, 2018, the Board has issued an order under subsection 126 (10) of the Act permitting an increase in rent that is due in whole or in part to an extraordinary increase in the cost of utilities, and the landlord has taken the increase in whole or in part, the landlord shall provide, in a form approved by the Board, information to a tenant who was subject to the order and continues to reside in the unit to which the order applied in accordance with the rules set out in this section. O. Reg. 516/06, s. 35 (1); O. Reg. 562/17, s. 11. (2) The information shall be provided on or before the anniversary of the first effective date of the rent increase set out in the order each year for five years following the first effective date. O. Reg. 516/06, s. 35 (2). (3) The information shall include, (a) the total amount of the adjusted base year utility costs for the residential complex or building as set out in the order; (b) the current utility costs; (c) if the amount in clause (b) is less than the amount in clause (a), the determinations made under section 36; and (d) if applicable, the percentage and dollar amount of the rent reduction and the date it takes effect. O. Reg. 516/06, s. 35 (3). (4) Subsection (1) ceases to apply to a tenant if the landlord has provided the tenant with rent reductions under subsection 128 (3) of the Act and the total amount of those reductions is equal to the lesser of the following amounts: 1. The amount of the increase permitted under subsection 126 (10) of the Act that is set out in the order as related to utilities. 2. The amount of the increase taken for utilities, as determined under section 34. O. Reg. 516/06, s. 35 (4). (5) Upon the request of a tenant who was subject to the order, the landlord shall provide electronic copies of all utility bills used to justify current utility costs in portable document format. O. Reg. 516/06, s. 35 (5); O. Reg. 37/20, s. 3 (1). (6) The landlord is only required to provide the information requested under subsection (5) upon a request made by the tenant within two years from the date the information under this section was given. O. Reg. 516/06, s. 35 (6). (7) The information referred to in subsection (5) shall be provided at no charge to the tenant. O. Reg. 516/06, s. 35 (7); O. Reg. 37/20, s. 3 (2). (8) Instead of providing the electronic copies referred to in subsection (5), the landlord and the tenant may agree that the landlord will provide the tenant with a photocopy of the information required under subsection (5), for no more than the landlord’s reasonable out-of-pocket costs for the photocopying. O. Reg. 37/20, s. 3 (3). (9) Revoked: O. Reg. 37/20, s. 3 (3). (10) In this section and section 36, “current utility costs” means, (a) the costs covering the most recent of the subsequent 12-month periods which begin and end on the same days of the year as the base year used in the previous order, multiplied, where applicable, by the allocation factor determined under subsection 24 (2) or (3) and set out in the order, or (b) the amount determined in accordance with subsection (11), if, (i) the landlord no longer provides one or more utilities to the residential complex or to other parts of a larger project that the residential complex forms part of, and (ii) an allocation factor was determined under section 24 (2) or (3) and set out in the order. O. Reg. 516/06, s. 35 (10). (11) The amount referred to in clause (b) of the definition of “current utility costs” in subsection (10) shall be determined in accordance with the following rules: 1. If the landlord no longer provides one or more utilities to all or part of the non-residential portions of the project, i. multiply the total base year utility costs for the project as set out in the order by the percentage that was set out in the order for each utility that the landlord no longer provides to all or part of the non-residential portions of the project, ii. subtract the allocation factor determined under subsection 24 (2) or (3) and set out in the order from 1, and iii. for each utility that the landlord no longer provides to all or part of the non-residential portions of the project, multiply the amount determined under subparagraph i by the amount determined under subparagraph ii. 2. If the landlord no longer provides one or more utilities to part of the non-residential portions of the project, the landlord shall, for each of those utilities, modify the amount determined under subparagraph 1 iii to reflect the proportion of the non-residential portion of the project to which he or she still provides the utility, in a manner consistent with the original methodology used to apportion the costs under subsection 24 (2) or (3), as described in the order. 3. If the landlord no longer provides one or more utilities to all or part of the residential portions of the project, for each of those utilities, i. multiply the total base year utility costs for the project as set out in the order by the percentage that was set out in the order for the utility, ii. multiply the amount determined in subparagraph i by the allocation factor determined in subsection 24 (2) or (3) and set out in the order, and iii. multiply the amount determined under subparagraph ii by the number of rental units for which the landlord no longer provides the utility divided by the total number of rental units for which the landlord provided the utility at the time the increase was ordered. 4. Add the following amounts: i. The utility costs covering the most recent of the subsequent 12-month periods which begin and end on the same days of the year as the base year used in the previous order. ii. The amounts determined under subparagraph 1 iii, if any, for utilities that the landlord no longer provides to all the non-residential portions of the project. iii. The amounts determined under paragraph 2, if any, for utilities that the landlord no longer provides to part of the non-residential portions of the project. iv. The amounts determined under subparagraph 3 iii, if any, for utilities that the landlord no longer provides to all or part of the residential portions of the project. 5. Multiply the amount determined under paragraph 4 by the allocation factor determined in subsection 24 (2) or (3) and set out in the order. 6. Subtract from the amount determined under paragraph 5 the sum of the amounts determined under subparagraph 3 iii, if any, for utilities that the landlord no longer provides to all or part of the residential portions of the project. O. Reg. 516/06, s. 35 (11). (12) If the order referred to in subsection (1) is based on an application filed on or after July 1, 2010, the current utility costs cannot include any provincial sales tax or harmonized sales tax paid by the landlord in respect of the utility. O. Reg. 256/10, s. 5. (13) In this section, “harmonized sales tax” means any tax imposed under Part IX of the Excise Tax Act (Canada). O. Reg. 256/10, s. 5. Rent reductions under s. 128 (3) of the Act 36. (1) The following rules apply in determining the amounts of rent reductions under subsection 128 (3) of the Act: 1. Subtract the current utility costs from the adjusted base year utility costs as set out in the order. 2. If the amount determined in paragraph 1 is zero or less, no rent reduction is required. 3. If the amount determined in paragraph 1 is greater than zero, i. divide the amount determined in paragraph 1 by the allowance that justified the increase that was set out in the order, and ii. multiply the amount from subparagraph i by the percentage increase in rent for utilities that was set out in the order. 4. Despite paragraph 1, if a reduction in utility costs was previously determined in accordance with this subsection, the determination in paragraph 1 shall be made by subtracting the current utility costs from the utility costs used to justify the previous rent reduction. O. Reg. 516/06, s. 36 (1). (2) Despite subsection (1), the following rules apply in determining the amounts of rent reductions under subsection 128 (3) of the Act if, in accordance with the Act or an agreement between the landlord and the affected tenants, the landlord ceases to provide one or more utilities to one or more rental units in the residential complex: 1. Subject to paragraphs 5 and 6, multiply the adjusted base year utility costs by the percentage that was set out in the order for each utility. 2. Subject to paragraph 6, multiply the allowance that justified the increase that was set out in the order by the percentage that was set out in the order for each utility. 3. The following rules apply to a rental unit to which the landlord has not ceased to provide any utilities: i. Calculate the sum of the amounts determined under paragraph 1. ii. If the amounts of one or more previous rent reductions were determined under this paragraph for the rental unit, subtract from the amount determined under subparagraph i the sum of all determinations previously made under subparagraph iii for the rental unit. iii. Subtract the current utility costs from the amount determined under subparagraph i or, if subparagraph ii applies, from the amount determined under subparagraph ii. iv. Calculate the sum of the amounts determined under paragraph 2. v. If the amount determined under subparagraph iii is zero or less, no rent reduction is required. vi. If the amount determined under subparagraph iii is greater than zero, the amount of the rent reduction under subsection 128 (3) of the Act shall be determined in accordance with the following rules: A. Divide the amount determined under subparagraph iii by the amount determined under subparagraph iv. B. Multiply the amount determined under sub-subparagraph A by the percentage increase in rent for utilities that was set out in the order. 4. The following rules apply to a rental unit to which the landlord has ceased to provide one or more utilities: i. Calculate the sum of the amounts determined under paragraph 1 for the utilities that the landlord still provides to the rental unit. ii. If the amounts of one or more previous rent reductions were determined under this paragraph for the rental unit, subtract from the amount determined under subparagraph i the sum of all determinations previously made under subparagraph iv. iii. If the amounts of one or more previous rent reductions were determined under paragraph 3 for the rental unit, subtract the amount determined in accordance with the following rules from the amount determined under subparagraph i or, if subparagraph ii applies, from the amount determined under subparagraph ii: A. Calculate the sum of all amounts previously determined under subparagraph 3 iii for the rental unit. B. Calculate the sum of the percentages that were set out in the order for the utilities that the landlord has not ceased to provide to the rental unit. C. Multiply the amount determined under sub-subparagraph A by the percentage determined under sub-subparagraph B. iv. Subtract the portion of the costs in the current utility costs attributable to the utilities no longer provided to the rental unit by the landlord from the current utility costs. v. Subtract the amount determined under subparagraph iv from, A. the amount determined under subparagraph i, if neither subparagraph ii nor subparagraph iii applies, B. the amount determined under subparagraph ii, if subparagraph ii applies and subparagraph iii does not apply, or C. the amount determined under subparagraph iii, if subparagraph iii applies. vi. Calculate the sum of the amounts determined under paragraph 2 for the utilities that the landlord still provides to the rental unit. vii. For each utility set out in the order that is still provided to the rental unit by the landlord, multiply the percentage that was set out in the order for the utility by the percentage increase in rent for utilities that was set out in the order. viii. If the amount determined under subparagraph v is zero or less, no rent reduction is required. ix. If the amount determined under subparagraph v is greater than zero, the amount of the rent reduction under subsection 128 (3) of the Act shall be determined in accordance with the following rules: A. Divide the amount determined under subparagraph v by the amount determined under subparagraph vi. B. Multiply the amount determined under sub-subparagraph A by the sum of the percentages determined under subparagraph vii. x. Despite subparagraph ix, if the amount determined under subparagraph v is greater than zero and the sum of the percentages of any previous rent reductions arising from the same order is less than the sum of the percentages determined under subparagraph vii, the amount of the rent reduction under subsection 128 (3) of the Act shall be determined by subtracting from the amount determined under sub-subparagraph ix B the sum of the percentages of the previous rent reductions arising from the same order. xi. Despite subparagraph ix, no rent reduction is required if the amount determined under subparagraph v is greater than zero and the sum of the percentages of any previous rent reductions arising from the same order is equal to or greater than the sum of the percentages determined under subparagraph vii. 5. If one or more rent reductions were previously determined in accordance with subsection (1), the reference in paragraph 1 to the adjusted base year utility costs shall be deemed to be a reference to the current utility costs used to determine the most recent of the previous rent reductions in accordance with subsection (1). 6. If a utility is no longer provided by the landlord to one or more rental units, the references in paragraphs 1 and 2 to the percentage that was set out in the order for that utility shall be deemed to be a reference to the percentage that was set out in the order for that utility multiplied by the number of rental units to which the landlord still provides the utility divided by the number of rental units to which the landlord provided the utility at the time of the application. O. Reg. 516/06, s. 36 (2). (3) Despite subsections (1) and (2), if the amount of a rent reduction determined under those subsections, expressed as a percentage of the current rent, is less than 0.50, no rent reduction is required. O. Reg. 516/06, s. 36 (3). (4) Despite subsections (1) and (2), if the amount of a rent reduction determined under those subsections, expressed as a percentage of the current rent, is 0.50 or more, the rent reduction shall be reduced, if necessary, so that the sum of the rent reduction and any previous rent reductions arising from the same order does not exceed the lesser of the following amounts: 1. The amount of the increase permitted under subsection 126 (10) of the Act that is set out in the order as related to utilities. 2. The amount of the increase taken for utilities, as determined under section 34 of this Regulation. O. Reg. 516/06, s. 36 (4). (5) A rent reduction determined under this section takes effect on the first anniversary, on or after the latest date for providing information under subsection 35 (2), of the date the increase permitted by the order was taken. O. Reg. 516/06, s. 36 (5). (6) If the date that a rent reduction takes effect under subsection (5) is the same as the date on which a rent increase takes effect, the rent reduction shall be deemed to take effect immediately before the rent increase. O. Reg. 516/06, s. 36 (6). Prescribed percentage, period 37. (1) The prescribed percentage for the purposes of subsection 128 (3) of the Act is the percentage decrease in utility costs that results in a percentage decrease in rent of 0.50 per cent or more as determined under subsections 36 (1) and (2) of this Regulation. O. Reg. 516/06, s. 37 (1). (2) The prescribed period for the purposes of subsection 128 (3) of the Act is the most recent 12-month period which begins and ends on the same days of the year as the base year used in the previous order. O. Reg. 516/06, s. 37 (2). Rules for prescribing a date for the purpose of s. 129 of the Act 38. (1) The rules for determining a date for the purpose of clause 129 (c) of the Act are as follows: 1. If the unit is subject to an order issued under subsection 126 (10) of the Act and subsection 126 (13) of the Act does not apply, the date shall be the day immediately before the anniversary, in the year determined by adding the weighted useful life as determined under paragraph 6 of subsection 26 (6) of this Regulation to the year in which the landlord took the increase, of the date the landlord took the increase. 2. Despite paragraph 1, if a landlord was entitled to take an increase under clause 126 (10) (b) of the Act but only took an increase or increases under clause 126 (11) (b) of the Act, the date shall be the day immediately before the anniversary, in the year determined by adding the weighted useful life as determined under paragraph 6 of subsection 26 (6) of this Regulation to the year that contains the first effective date set out in the order, of the first effective date set out in the order. 3. If the unit is subject to an order issued under subsection 126 (10) of the Act, and was subject to subsection 126 (13) of the Act, the date shall be the day immediately before the anniversary, in the year determined by adding the weighted useful life as determined under paragraph 6 of subsection 26 (6) of this Regulation to the year that contains the first effective date set out in the order, of the first effective date set out in the order. O. Reg. 516/06, s. 38 (1). (2) The rules to determine the percentage for the purpose of subclause 129 (c) (ii) of the Act are as follows: 1. If an order was issued by the Board under subsection 126 (10) of the Act permitting an increase in rent that is due in whole to eligible capital expenditures, the percentage reduction shall be equal to the percentage increase taken by the landlord. 2. If an order was issued by the Board under subsection 126 (10) of the Act permitting an increase in rent that is due only in part to eligible capital expenditures, the percentage reduction shall be the percentage for eligible capital expenditures as determined under section 34 of this Regulation. O. Reg. 516/06, s. 38 (2). PART V reductions in rent — services and taxes Rules relating to reduction in services 39. (1) The rules set out in this section apply in respect of making findings relating to a reduction of the rent charged under section 130 of the Act based on a discontinuance or reduction in services or facilities. O. Reg. 516/06, s. 39 (1). (1.1) In a circumstance in which clause 137 (3) (c) or 138 (1) (b) of the Act requires a landlord to reduce the rent for a rental unit, the rent reduction rules that are prescribed for the purposes of clause 137 (3) (c) or 138 (1) (b) of the Act apply instead of the requirements set out in subsections (2) to (7). O. Reg. 395/10, s. 2. (2) If a service or facility is discontinued and the discontinuance was reasonable in the circumstances, the rent shall be reduced by an amount that is equal to what would be a reasonable charge for the service or facility based on the cost of the service or facility to the landlord or, if the cost cannot be determined or if there is no cost, on the value of the service or facility, including the cost to the tenant or former tenant of replacing the discontinued service or facility. O. Reg. 516/06, s. 39 (2). (3) If a service or facility is discontinued and the discontinuance was not reasonable in the circumstances, the rent shall be reduced by an amount that takes into account the following matters: 1. The value of the service or facility, including the cost to the tenant or former tenant of replacing the discontinued service or facility. 2. The effect of the discontinuance on the tenant or former tenant. O. Reg. 516/06, s. 39 (3). (4) The amount of the rent reduction determined under subsection (3) shall not be less that the amount of the reduction that would have been required under subsection (2) had the discontinuance been reasonable. O. Reg. 516/06, s. 39 (4). (5) Despite subsections (2), (3) and (4), if a service or facility was previously provided to the tenant or former tenant under an agreement under section 123 of the Act, section 132 of the Tenant Protection Act, 1997, section 46 of the Rent Control Act, 1992 or subsection 96 (4) of the Residential Rent Regulation Act, the reduction in rent on discontinuing the service or facility shall be equal to, (a) the most recent amount of the separate charge for the service or facility; or (b) where there is no separate charge, the increase in rent that the landlord took when the service or facility was first provided, adjusted by the percentage increase in rent being charged for the rental unit from the date the service or facility was first provided to the date the landlord discontinued the service or facility. O. Reg. 516/06, s. 39 (5). (6) If a service or facility is reduced, the amount of the reduction of rent shall be a reasonable proportion, based on the degree of the reduction of the service or facility, of the amount of the reduction in rent that would have been determined under subsections (2) to (5) had the service or facility been discontinued. O. Reg. 516/06, s. 39 (6). (7) If the discontinuance or reduction is temporary and its duration is reasonable, taking into account the effect on the tenant or former tenant, there shall be no reduction of rent. O. Reg. 516/06, s. 39 (7). Application of ss. 24 and 25 40. Sections 24 and 25 of this Regulation apply with necessary modifications to an application to the Board by a tenant under section 130 or 133 of the Act. O. Reg. 516/06, s. 40. Reduction of municipal taxes 41. (1) For the purpose of subsection 131 (1) of the Act, the prescribed percentage is 2.49 per cent. O. Reg. 516/06, s. 41 (1). (2) For the purpose of section 131 of the Act, “municipal property tax” means taxes charged to a landlord by a municipality and includes taxes levied on a landlord’s property in unorganized territory and taxes levied under Division B of Part IX of the Education Act, but does not include, (a) charges for inspections done by a municipality on a residential complex related to an alleged breach of a health, safety, housing or maintenance standard, (b) charges for emergency repairs carried out by a municipality on a residential complex, (c) charges for work in the nature of a capital expenditure carried out by a municipality, (d) charges for work, services or non-emergency repairs performed by a municipality in relation to a landlord’s non-compliance with a by-law, (e) penalties, interest, late payment fees or fines, (f) any amount spent by a municipality under subsection 219 (1) of the Act or any administrative fee applied to that amount under subsection 219 (2) of the Act, or (g) any other charges levied by the municipality. O. Reg. 516/06, s. 41 (2). (3) If the lawful rent for the rental units in a residential complex is to be reduced under subsection 131 (1) of the Act, the reduction in rent shall be determined as follows: 1. Determine the percentage by which the municipal property tax for the residential complex in the year has been reduced from the municipal property tax for the residential complex in the previous year. 2. Determine the percentage by which the rent is to be reduced by multiplying the percentage determined under paragraph 1 by 20 per cent for properties that fall under the multi-residential property class as defined in section 4 of Ontario Regulation 282/98 (General) made under the Assessment Act, and 15 per cent otherwise. O. Reg. 516/06, s. 41 (3). (4) The prescribed date for the purposes of subsection 131 (2) of the Act is December 31 of any year in which the municipal property tax reduction takes effect. O. Reg. 516/06, s. 41 (4).

(5) The prescribed number of rental units for the purpose of subsection 131 (3) of the Act is seven. O. Reg. 516/06, s. 41 (5). (6) The period within which notification of a rent reduction must be given for the purpose of subsection 131 (3) of the Act is, (a) between June 1 and September 15 for landlords; and (b) between October 1 and December 15 for tenants. O. Reg. 516/06, s. 41 (6). (7) When the notice under subsection 131 (3) of the Act is served on the landlord, it shall be addressed to the landlord or to the owner of the property for tax purposes and when it is served on the tenants, the notice for each tenant shall be addressed to the tenant or occupant of the tenant’s rental unit. O. Reg. 516/06, s. 41 (7). (8) The notice under subsection 131 (3) of the Act shall be served, (a) by handing it to the person; (b) if the person is a landlord, by handing it to an employee of the landlord exercising authority in respect of the residential complex to which the notice relates; (c) if the person is a tenant, by handing it to an apparently adult person in the rental unit; (d) by leaving it in the mail box where mail is ordinarily delivered to the person; (e) if there is no mail box, by leaving it at the place where mail is ordinarily delivered to the person; or (f) by sending it by mail, by courier or by facsimile to the last known address where the person resides or carries on business. O. Reg. 516/06, s. 41 (8). Application for variance 42. (1) For the purpose of subsection 132 (1) of the Act, a person may apply to the Board for an order varying the rent reduction determined under section 131 of the Act if, (a) other charges that are in addition to the municipal property tax and that are not set out in clauses (a), (b), (c), (d), (e) and (f) of the definition of “municipal property tax” in subsection 41 (2) were levied upon the landlord by the municipality in the base year; (b) the percentage of the rent charged in the residential complex that the municipal property tax comprises is not 20 per cent for properties that fall under the multi-residential property class as defined in section 4 of Ontario Regulation 282/98 (General) made under the Assessment Act, and 15 per cent otherwise; (c) there is an error in the notice of rent reduction with respect to the amount by which the municipal property tax is reduced or the amount by which the rent is to be reduced; or (d) the municipal property tax is increased or decreased during the period from the day the notice of rent reduction was issued to March 31 of the year following the date the rent reduction takes effect. O. Reg. 516/06, s. 42 (1). (2) An application referred to in subsection (1) shall be made, (a) if a notice of the rent reduction is required to be given under subsection 131 (3) of the Act, on or before the later of, (i) 90 days following the day on which the person who will be the applicant is given the notice of rent reduction, and (ii) March 31 in the year following the year in which the rent reduction takes effect; (b) if a notice of the rent reduction is not required to be given under subsection 131 (3) of the Act, on or before the later of, (i) 90 days following the day on which the tax notice effecting the reduction in the municipal property tax and forming the basis of the rent reduction is issued, and (ii) March 31 in the year following the year in which the rent reduction takes effect. O. Reg. 516/06, s. 42 (2). Determination by Board Definitions 43. (1) In this section, “base year” means the calendar year in which the rent reduction takes effect; (“année de base”) “reference year” means the calendar year immediately preceding the base year. (“année de reference”) O. Reg. 516/06, s. 43 (1). (2) The Board shall make a determination in respect of an application under clause 42 (1) (a), (c) or (d) in the following manner: 1. Calculate the actual decrease, if any, in the municipal taxes and charges from the reference year to the base year. 2. Determine the percentage rent decrease for a rental unit that is subject to the application, i. if the total of the annual rents is not proven by the landlord or the tenant, in accordance with paragraphs 1 and 2 of subsection 41 (3), and ii. otherwise, by dividing the amount determined under paragraph 1 by the total of the annual rents for all of the rental units in the residential complex and multiplying that quotient by 100. O. Reg. 516/06, s. 43 (2). (3) The Board shall make a determination in respect of an application under clause 42 (1) (b) in the following manner: 1. Calculate the actual decrease, if any, in the municipal taxes and charges from the reference year to the base year. 2. Determine the percentage rent decrease for a rental unit that is subject to the application by dividing the amount determined under paragraph 1 by the total of the annual rents for all of the rental units in the residential complex and multiplying that quotient by 100. O. Reg. 516/06, s. 43 (3). Information to be filed with application 44. The following shall be filed with an application under section 132 of the Act: 1. Evidence of the amount of municipal taxes in the reference year and in the base year. 2. If the application is made under clause 42 (1) (a), evidence of the other charges levied by the municipality in the reference year and in the base year. 3. If the application is made under clause 42 (1) (b), evidence of the rents charged for the residential complex. 4. If notice of a reduction of rent has been given under subsection 131 (3) of the Act, a copy of that notice. O. Reg. 516/06, s. 44. Reduction in municipal taxes and charges Definitions 45. (1) In this section, “base year” means the last completed calendar year immediately preceding the day on which an application under section 133 of the Act is filed with the Board; (“année de base”) “reference year” means the calendar year immediately preceding the base year. (“année de référence”) O. Reg. 516/06, s. 45 (1). (2) For the purpose of this section, the adjusted costs for municipal taxes and charges for the base year shall be calculated in the following manner: 1. If municipal taxes and charges for a tax year are decreased as a result of an appeal of a tax assessment, subtract from the base year costs for municipal taxes and charges the amount of the decrease resulting from the appeal. 2. If a tax notice respecting the reference year municipal taxes and charges is issued on or after November 1 in the base year, i. subtract from the base year costs for municipal taxes and charges the amount, if any, by which the municipal taxes and charges for the year preceding the reference year exceed the reference year municipal taxes and charges, and ii. if the reference year municipal taxes and charges are decreased as a result of an appeal of a tax assessment, the amount of the decrease resulting from the appeal shall be taken into account in determining the amount by which the municipal taxes and charges for the year preceding the reference year exceed the reference year municipal taxes and charges for the purpose of subparagraph i, and shall not be subtracted under paragraph 1. 3. A decrease in municipal taxes and charges as a result of an appeal of a tax assessment shall not be considered under paragraph 1 or 2 if, i. the decrease is for a tax year before 1996, or ii. the application for the rent reduction was filed more than 12 months after the decision on the appeal was issued. O. Reg. 516/06, s. 45 (2). (3) The following are prescribed as the rules for making findings on an application for a reduction in rent due to a reduction in the municipal taxes and charges for the residential complex: 1. If the reduction in municipal taxes and charges takes effect in the base year, the amount of the allowance is the amount by which the costs for the reference year exceed the costs for the base year. 2. Otherwise, the amount of the allowance is the amount by which the costs for the base year exceed the adjusted costs for the base year. O. Reg. 516/06, s. 45 (3). (4) The percentage rent decrease for a rental unit that is subject to an application under section 133 of the Act shall be calculated in the following manner: 1. Divide the amount of the allowance determined under subsection (3) by the total of the annual rents for the rental units in the residential complex. 2. Multiply the amount determined under paragraph 1 by 100. O. Reg. 516/06, s. 45 (4). (5) If the landlord or the tenant does not prove the total of the annual rents for the rental units in the residential complex, the percentage rent decrease shall be calculated in the following manner: 1. Divide the amount of the allowance determined under subsection (3) by the reference year costs. 2. Multiply the amount determined under paragraph 1 by 20 for properties that fall under the multi-residential property class as defined in section 4 of Ontario Regulation 282/98 (General) made under the Assessment Act, and 15 otherwise. O. Reg. 516/06, s. 45 (5). (6) A rent reduction order made under section 133 of the Act takes effect on the first day of the first rental period that commences on or after the date the application was filed with the Board. O. Reg. 516/06, s. 45 (6). PART VI general Hours for retrieval of property 46. For the purposes of subsection 41 (3) of the Act, a landlord shall make an evicted tenant’s property available between the hours of 8 a.m. and 8 p.m. O. Reg. 516/06, s. 46. Contents of information package 47. The information package referred to in section 140 of the Act must contain the following information: 1. List of the different types of accommodation provided and the alternative packages of care services and meals available as part of the total charge. 2. Charges for the different types of accommodation and for the alternative packages of care services and meals. 3. Minimum staffing levels and qualifications of staff. 4. Details of the emergency response system, if any, or a statement that there is no emergency response system. 5. List and fee schedule of the additional services and meals available from the landlord on a user pay basis. 6. Internal procedures, if any, for dealing with complaints, including a statement as to whether tenants have any right of appeal from an initial decision, or a statement that there is no internal procedure for dealing with complaints. O. Reg. 516/06, s. 47. Care homes 48. The prescribed period for the purposes of clause 144 (1) (b) of the Act is four years. O. Reg. 516/06, s. 48. Interpretation 49. For the purpose of clause 148 (1) (a) of the Act, the expression “no longer requires the level of care provided by the landlord” includes circumstances where the tenant has repeatedly and substantially withdrawn from participation in some or all of the care services provided by the landlord that are set out in the tenancy agreement, and the tenant is not receiving substantially equivalent community based services. O. Reg. 516/06, s. 49. Mobile homes 50. For the purpose of section 165 of the Act, the prescribed amount is the greater of, (a) $50 per month; and (b) the amount, including the guideline, that the landlord would have been entitled to take as a rent increase under an order under subsection 126 (10) of the Act before the first anniversary of the commencement of the new tenancy had the former tenant remained the tenant. O. Reg. 516/06, s. 50. Interpretation 51. For the purpose of section 167 of the Act, the definition of “infrastructure work” includes work with respect to fire hydrants and related systems, poles for telephone service, walkways, garbage storage and disposal areas, fencing, retaining walls and flood control systems. O. Reg. 516/06, s. 51. PART VII BOARD — ADMINISTRATION AND POWERS Employees 52. Employees of the Board shall be appointed under the Public Service Act. O. Reg. 516/06, s. 52. Information to accompany application 53. An application to the Board must be accompanied by the following information: 1. If the application is with respect to a notice of termination on any ground, a copy of the notice of termination and a certificate of service of the notice of termination, if notice was given by the landlord. 2. If the application is with respect to a notice of termination for demolition, conversion repair or severance, in addition to the information required by paragraph 1, evidence, where required, that the landlord paid the necessary compensation required under section 52, 54 or 55 of the Act or found acceptable alternative accommodation for the tenant. 3. If the application is with respect to a notice of termination due to a second contravention in six months, in addition to the information required by paragraph 1, a copy of the original notice of termination and a copy of the certificate of service of the original notice of termination. 4. If the application is made under section 77 of the Act with respect to an agreement to terminate the tenancy, a copy of the agreement. 5. If the application is with respect to a review of a work order under section 226 of the Act, a copy of the work order. O. Reg. 516/06, s. 53. 54., 54. Revoked: O. Reg. 303/14, s. 1. Restriction on altering time requirements 56. The following are time requirements that the Board may not extend or shorten under subsection 190 (2) of the Act: 1. All time requirements related to notice requirements for terminating tenancies. 2. All deadlines for filing applications, other than those which the Board is expressly permitted to extend or shorten under subsection 190 (1) of the Act. 3. The 24-hour notice required under subsection 27 (1) of the Act. 4. The 72-hour period referred to in subsection 41 (2) of the Act. 5. The six-month periods referred to in subsections 42 (7), 92 (3) and (4) and 162 (4) and (5) of the Act. 6. The 30-day period referred to in subsection 46 (1) of the Act. 7. The period described in subsection 77 (5) of the Act during which an eviction order is not effective. 8. The period described in subsection 80 (1) of the Act, subject to subsection 80 (2) of the Act, during which an eviction order is not effective. 9. The 30-day period referred to in subsection 91 (1) of the Act. 10. The seven-day period referred to in clause 95 (4) (d) of the Act. 11. The 60-day period referred to in subsection 104 (3) of the Act. 12. The 90-day notice period required by sections 116 and 150 of the Act. 13. The 12-month period referred to in subsection 119 (1) of the Act. 14. The five-day period in which an agreement to increase the rent charged may be cancelled under subsection 121 (4) of the Act. 15. The six-day period referred to in subsection 121 (5) of the Act. 16. The one-year period after which rent and rent increases shall be deemed to be lawful under subsections 136 (1) and (2) of the Act. 17. The five-day period in which a tenancy agreement may be cancelled, as described in section 141 of the Act. 18. The 10-day period referred to in subsection 145 (2) of the Act. 19. The 30-day period referred to in subsection 206 (6) of the Act. 20. The 60-day period referred to in paragraph 2 of subsection 3 (3) of this Regulation. 21. The 45-day periods referred to in paragraphs 4 and 5 of subsection 3 (3) of this Regulation. O. Reg. 516/06, s. 56. Financial matters 57. (1) The Board may establish bank accounts in the name of the Board into which it may place money paid to the Board. O. Reg. 516/06, s. 57 (1). (2) The Board may invest money paid to the Board in investments in which the Minister of Finance may invest public money under section 3 of the Financial Administration Act. O. Reg. 516/06, s. 57 (2). (3) The Board may employ a trust corporation to make the investments or to act as a custodian of the securities purchased as investments. O. Reg. 516/06, s. 57 (3). (4) Money paid into the Board shall bear interest at the rate of 0.25 per cent per year, compounded semi-annually. O. Reg. 516/06, s. 57 (4). Prescribed amount 58. The amount prescribed for the purpose of subsection 207 (4) of the Act is five dollars. O. Reg. 516/06, s. 58. Filings in electronic format 59. (1) If the Board permits an application to be filed in an electronic format by electronic means, “sign” for the purposes of subsections 185 (1) and (2) and 186 (2) of the Act means to type one’s name on the application, and “signed” and “signs” have a corresponding meaning. O. Reg. 516/06, s. 59 (1). (2) If the Board permits an application to be filed in an electronic format by electronic means, “shall be accompanied by the prescribed information” in subsection 185 (1) of the Act shall be interpreted as requiring the mailing, faxing or delivery of the prescribed information such that it is received by the Board, or is deemed under the Act to have been given to the Board, within five days following the day on which the application was filed electronically with the Board. O. Reg. 516/06, s. 59 (2). Contingency fees 60. For the purpose of section 214 of the Act, the allowed amount of a contingency fee charged by an agent of a landlord or tenant is 10 per cent of the amount that has been or may be recovered, gained or saved, in whole or in part, over a one-year period through the efforts of the agent. O. Reg. 516/06, s. 60. PART VIII other matters Transition 61. Section 32 of this Regulation applies with necessary modifications to an application to which subsection 242 (7) of the Act applies despite any regulation made under the Tenant Protection Act, 1997. O. Reg. 516/06, s. 61. Transition, s. 9 of the Rental Fairness Act, 2017 62. Section 55.1 of the Act, as enacted by section 9 of the Rental Fairness Act, 2017, applies only with respect to notices of termination of the tenancy given by a landlord under section 48 or 50 of the Act on or after the day section 9 of the Rental Fairness Act, 2017 comes into force. O. Reg. 341/17, s. 1. Transition, s. 12 of the Rental Fairness Act, 2017 63. (1) A notice of termination may be given under section 68 of the Act, as it reads on or after January 1, 2018, with respect to a previous notice of termination mentioned in clause 68 (1) (a) which was given to the tenant before that date, and an activity, conduct or situation mentioned in clause 68 (1) (b) which took place, occurred or arose before that date, if, (a) all the requirements of section 68, as it reads on or after January 1, 2018, are met; and (b) the landlord did not give a notice of termination under section 68 with respect to that activity, conduct or situation before January 1, 2018. O. Reg. 562/17, s. 12. (2) A notice of termination may be given under section 68 of the Act, as it reads on or after January 1, 2018, with respect to a previous notice of termination mentioned in clause 68 (1) (a) which was given to the tenant before that date, and an activity, conduct or situation mentioned in clause 68 (1) (b) which takes place, occurs or arises on or after that date, if all the requirements of section 68, as it reads on or after January 1, 2018, are met. O. Reg. 562/17, s. 12. (3) Subsections (1) and (2) apply regardless of whether or not the previous notice of termination referred to in those subsections has become void as a result of the tenant’s compliance with the terms of the notice. O. Reg. 562/17, s. 12. (4) For greater certainty, this section does not affect a notice of termination given under section 68 before January 1, 2018. O. Reg. 562/17, s. 12. Transition, s. 18 of the Rental Fairness Act, 2017 64. (1) A notice of termination may be given under paragraph 11 of subsection 94.2 (1) of the Act, as it reads on or after January 1, 2018, with respect to a previous notice of termination mentioned in that paragraph which was given to the member before that date, and an activity, conduct or situation mentioned in that paragraph which took place, occurred or arose before that date, if, (a) all the requirements of section 94.2, as it reads on or after January 1, 2018, are met; and (b) the co-operative did not give a notice of termination under paragraph 11 of subsection 94.2 (1) with respect to that activity, conduct or situation before January 1, 2018. O. Reg. 562/17, s. 12. (2) A notice of termination may be given under paragraph 11 of subsection 94.2 (1) of the Act, as it reads on or after January 1, 2018, with respect to a previous notice of termination mentioned in that paragraph which was given to the member before that date, and an activity, conduct or situation mentioned in that paragraph which takes place, occurs or arises on or after that date, if all the requirements of section 94.2, as it reads on or after January 1, 2018, are met. O. Reg. 562/17, s. 12. (3) Subsections (1) and (2) apply regardless of whether or not the previous notice of termination referred to in those subsections has become void as a result of the member’s compliance with the terms of the notice. O. Reg. 562/17, s. 12. (4) For greater certainty, this section does not affect a notice of termination given under paragraph 11 of subsection 94.2 (1) before January 1, 2018. O. Reg. 562/17, s. 12. Schedule Useful life of work done or thing purchased Table 1 Sitework Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Concrete fences 20 2. Steel or chain link fences 15 3. Metal or wrought iron fences 25 4. Wood fences 15 5. Dead tree removal 20 6. New trees 20 7. Shrub replacement 15 8. Sodding 10 9. Asphalt parking lots, driveways and walkways 15 10. Concrete parking lots, driveways and walkways 15 11. Gravel parking lots, driveways and walkways 10 12. Interlocking brick parking lots, driveways and walkways 20 13. Repairs to parking lots, driveways and walkways 5 Table 2 Concrete Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Concrete curbs and patio slabs 15 2. Concrete foundation walls 20 3. Garage concrete floor (slab) and rebar repairs 10 4. Concrete retaining walls 25 5. Concrete stairs and porches 10 6. Concrete balcony slabs 10 Table 3 Masonry Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Chimney masonry (brick, block) 20 2. Metalbestos type chimney 15 3. Chimney masonry repairs 15 4. Masonry repairs, tuck pointing 15 5. Masonry replacement 20 6. Sandblasting 25 Table 4 Metals Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Steel balcony railings 15 Table 5 Wood and plastics Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Wood balcony railings 10 2. Decks and porches 20 3. Wood retaining walls 15 Table 6 Thermal and Moisture Protection Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Caulking 10 2. Aluminium and plastic eavestrough and downpipes 15 3. Galvanized eavestrough and downpipes 20 4. Garage concrete floor, waterproofing membrane 15 5. Garage concrete floor, waterproofing sealer 5 6. Insulation 20 7. Aluminium metal flashing 25 8. Galvanized, painted metal flashing 15 9. Steel, prefinished metal flashing 10 10. Cedar shakes roof 25 11. Clay tiles roof 25 12. Built up roof 15 13. Inverted four-ply roof 20 14. Metal panels roof 25 15. Sarnafil roof 25 16. Single ply roof 20 17. Slate roof 25 18. Sloped (asphalt shingles) roof 15 19. Roof repairs 5 20. Asphalt shingles siding 15 21. Cedar siding 25 22. Cedar shakes siding 25 23. Insulated panel, aluminium siding 25 24. Steel siding 25 25. Masonite siding 20 26. Plywood siding 10 27. Stucco siding 20 28. Aluminium soffits and fascia 25 29. Gypsum soffits and fascia 15 30. Plywood soffits and fascia 20 31. Pre-finished steel soffits and fascia 25 32. Vinyl soffits and fascia 25 33. Wood soffits and fascia 15 34. Above-ground waterproofing 15 Table 7 Doors and Windows Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Aluminium storm doors and windows 15 2. Aluminium, steel doors 20 3. Patio doors 20 4. Wood doors 20 5. Garage door and operator 10 6. Lock replacement, building 20 7. Aluminium window framing 20 8. Wood window framing 15 Table 8 Finishes Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Common areas carpets 10 2. Ensuite carpets 10 3. Asphalt flooring 10 4. Ceramic tile flooring 10 5. Hardwood flooring 20 6. Linoleum flooring 10 7. Marble flooring 25 8. Parquet flooring 20 9. Quarry tile flooring 10 10. Restaining of flooring 5 11. Rubber tiles flooring 20 12. Sanding of flooring 5 13. Vinyl tile flooring 10 14. Gypsum board repairs 5 15. Gypsum board replacement 20 16. Marble wall panels 25 17. Mirror panels 10 18. Exterior painting: walls, trim, balconies 5 19. Interior painting: common areas, ensuite 10 20. Panelling 20 21. Fibre suspended ceilings 15 22. Metal suspended ceilings 25 23. Vinyl wallcovering 10 Table 9 Specialties Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Bicycle racks 10 2. Building, storage/service 20 3. Recreational lockers 15 4. Storage lockers 15 5. Mailboxes 15 6. Playground equipment (swings etc.) 10 7. Satellite dish 10 8. Sauna heaters 10 9. Sauna walls 15 10. Steel television antennae 15 11. Above ground swimming pool 10 12. Ceramic tile swimming pool 15 13. Concrete swimming pool 20 14. Swimming pool heater 10 15. Swimming pool painting 5 16. Swimming pool pump, filter 15 17. Vinyl swimming pool 15 18. Whirlpool, Jacuzzi 15 Table 10 Equipment Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Backhoe 10 2. Dehumidifiers 10 3. Commercial floor polishers 15 4. Domestic floor polishers 5 5. Front end loader 10 6. Garbage bins, boxes 10 7. Garbage compactors 15 8. Garbage disposers 5 9. Metal garbage huts 20 10. Wood garbage huts 15 11. Humidifiers 10 12. Incinerator 15 13. Metal scaffold 20 14. Power lawnmower 10 15. Snow blower 10 16. Tractors, small 10 17. Trucks, pick-up and delivery 10 18. Vacuums, commercial 10 Table 11 Furnishings Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Clothes dryer 15 2. Dishwasher 10 3. Microwave 10 4. Refrigerator 15 5. Stove 15 6. Washing machine 15 7. Cabinets, counters: bath, kitchen 25 8. Drapes 10 9. Couches 10 10. Folding chairs and tables 10 11. Office furniture 10 12. Pictures 15 13. Venetian blinds 10 Table 12 Conveying Systems Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Elevators – electrical controls 15 2. Elevators – interior wall panels 15 3. Elevators – new installation 20 4. Elevators – mechanical retrofit (cable system) 15 Table 13 Mechanical Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Gas fired atmospheric boilers 15 2. Hot water boilers 15 3. Boiler insulation 25 4. Boiler retubing 20 5. Steam boilers 25 6. Central system (air conditioning) 15 7. Chiller 25 8. Cooling tower 25 9. Corridor system 15 10. Exhaust and supply fans 20 11. Fan coil units 20 12. Electric, forced air furnace 25 13. Oil, gas, forced air furnace 25 14. Oil, gas, wall or floor furnace 20 15. Heat exchanger 15 16. Heat pumps 15 17. Electric heating system 10 18. Hot air heating system 15 19. Hot water heating system 25 20. Steam heating system 10 21. Commercial hot water tanks 20 22. Domestic hot water tanks 25 23. Sanitary exhaust – central system 20 24. Sanitary exhaust – individual system 15 25. Stair pressurization fans 20 26. Incremental air conditioner units 15 27. Sleeve, window air conditioner units 10 28. Culvert (metal, concrete) 25 29. Drains, stacks (plastic) 20 30. Lawn sprinklers (underground) 10 31. Faucets 10 32. Tubs, toilets, sinks 15 33. Booster, circulating pumps 25 34. Fire, jockey pumps 15 35. Sump pumps 15 36. Risers 25 37. Sanitary system 25 38. Septic tank and tile bed 20 39. Storm system 25 40. Valves, access doors, fittings, etc. 15 41. Water softener 15 42. Water treatment 20 43. Wells and water system 20 Table 14 Electrical Column 1 Item Column 2 Work Done or Thing Purchased Column 3 Useful life in years 1. Electric heating cables (garage ramp) 10 2. Emergency lighting (battery operated) 15 3. Emergency system lighting 20 4. Emergency system generator 25 5. Fire extinguishers 10 6. Fire system (alarms, smoke detectors) 15 7. Intercom 15 8. Exterior light fixtures 15 9. Interior light fixtures: common areas, ensuite 10 10. Electrical panel and distribution 15 11. Electrical power line 25 12. Rewiring 25 13. Street lighting 15 14. Surveillance system cameras 15 15. Surveillance system monitors 15 16. Surveillance system switchers 15 17. Electrical switches and splitters 25 18. Indoor electric temperature control 15 19. Outdoor electric temperature control 15 20. Pneumatic temperature control 20 21. Transformer 25 O. Reg. 342/17, s. 2.