O. Reg. 444/12: TAX MATTERS - SPECIAL TAX RATES AND LIMITS

 

ontario regulation 444/12

made under the

Municipal Act, 2001

Made: December 14, 2012
Filed: December 20, 2012
Published on e-Laws: December 20, 2012
Printed in The Ontario Gazette: January 5, 2013

Amending O. Reg. 73/03

(TAX MATTERS — SPECIAL TAX RATES AND LIMITS)

1. The definitions of “previous year” and “qualifying taxation year” in subsection 1 (1) of Ontario Regulation 73/03 are revoked and the following substituted:

“previous year” means, in respect of a taxation year, the immediately preceding taxation year;

“qualifying taxation year” means the 2013 taxation year;

Commencement

2. This Regulation comes into force on the later of January 1, 2013 and the day it is filed.

Made by:

Dwight Douglas Duncan

Ministry of Finance

Date made: December 14, 2012.