Browse 3,062 source-backed statutes, open stored provisions, and verify official source links.
3,062 statutes · page 131 of 154
Canada — Ontario
1 provisions
Corporations can get a tax incentive for Ontario Jobs and Opportunity Bond interest, and brokers/dealers and the Authority must file information returns with the Minister.
Canada — Ontario
1 provisions
This regulation sets out who can get a tax refund linked to Ontario Jobs and Opportunity Bonds, how the refund is calculated, and what applications and information returns must be filed.
Canada — Ontario
1 provisions
This provision sets allowable tax ratio ranges for different property classes.
Canada — Ontario
1 provisions
This provision lets certain property tax rates be set higher than otherwise allowed to fund rebates under section 361, and for commercial and industrial classes it requires the increases to be proportionate within each class group.
Canada — Ontario
1 provisions
This provision prescribes which classes of real property count for the Act’s definitions of business property and residential property.
Canada — Ontario
1 provisions
The regulation defines what counts as an eligible convention centre and limits it to specified property portions used for convention/trade show activities or related support uses.
Canada — Ontario
1 provisions
This provision defines when land qualifies as an “eligible theatre.” It must be used as a theatre, have at least 1,000 seats, and be used predominantly for live drama, comedy, music, or dance during the taxation year, subject to listed exclusions.
Canada — Ontario
1 provisions
This regulation sets percentage reduction limits for farm land awaiting development subclasses across several property classes.
Canada — Ontario
1 provisions
This Regulation sets how school-purpose taxes are capped for certain commercial, industrial, and multi-residential properties in unorganized territory, and excludes several property types and situations.
Canada — Ontario
1 provisions
This provision lists the information that must be provided for a property under paragraph 4 of subsection 365.1(5) of the Act.
Canada — Ontario
1 provisions
This regulation sets the required form and content for municipal tax notices and allows some optional layout choices and calculation details.
Canada — Ontario
2 provisions
Sets 2026 school tax rates for several property classes, including residential, farm/managed forests, aggregate extraction, business property, and payments in lieu of taxes.
Canada — Ontario
1 provisions
A board must levy a single rate for each prescribed property class, and the rates must stay in the same proportion as the school tax rates.
Canada — Ontario
1 provisions
This provision designates the Regional Municipality of Peel for section 310 and, if Peel delegates tax-ratio authority to lower-tier municipalities, requires those municipalities to set matching tax rates for local and upper-tier levies.
Canada — Ontario
2 provisions
This provision sets municipal property tax rules, including prescribed tax ratios, capping formulas, levy adjustments, and when municipalities may pass by-laws on Part IX applications.
Canada — Ontario
1 provisions
This regulation sets tax rates for certain railway and electrical corridor land and requires eligible local municipalities to distribute section 315 taxes to upper-tier municipalities in four instalments on set dates.
Canada — Ontario
1 provisions
This regulation sets school-purpose tax rates for certain railway rights-of-way and electrical corridors on specified land in listed Ontario geographic areas.
Canada — Ontario
1 provisions
The regulation sets transition-ratio rules for Ontario municipalities and property classes.
Canada — Ontario
1 provisions
The prescribed amount for subsections 323(1) to (5) of the Act is $75 per year.
Canada — Ontario
1 provisions
This regulation sets prescribed percentage ranges for certain municipal tax rate reductions and gives listed municipalities power to pass by-laws disapplying those reductions after specified taxation years.