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THE CORPORATION OF THE COUNTY OF ESSEX <br />BY -LAW NO. 05 -2004 <br />A BY -LAW TO ESTABLISH PROPERTY TAX REBATES <br />FOR CHARITABLE ORGANIZATIONS AND SIMILAR <br />ORGANIZATIONS IN THE COUNTY OF ESSEX <br />WHEREAS Section 361 of the Municipal Ac 2001,S.O. 2001 c.25 as amended, provides that the <br />Council of a municipality, other than a lower tier municipality, shall provide a tax rebate program for <br />eligible charities for the purpose of giving them relief from taxes on eligible property they occupy, <br />AND WHEREAS the Act prescribes certain requirements for the provision of such rebates; <br />NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF ESSEX <br />ENACTS AS FOLLOWS: <br />1) In this by -law: <br />a) "Charity" means a registered charity as defined in subsection 248(1) of the Income Tax Act <br />(Canada) that has a registration number issued by the Canada Customs and Revenue <br />Agency. <br />b) "Similar Organizations" means an organization established for charitable purposes and <br />engaging in charitable activities who devotes substantially all of it resources to the promotion <br />of the charitable activities. Charitable purposes are identified as activities which promote the <br />following: <br />i) the relief of poverty <br />ii) the advancement of education <br />iii) the advancement of religion <br />iv) any other purposes that may be determined by the Corporation to be beneficial to the <br />community as a whole. <br />c) "Corporation" means a lower tier municipality within the County of Essex. <br />d) "Treasurer" means the Treasurer of the Corporation in which the subject property is located. <br />e) "Eligible Property" means a property owned or occupied by a charity or similar organization <br />located in one of the commercial classes or industrial classes, within the meaning of <br />subsection 308 (1) of the Municipal Act 2001, as amended. <br />2) Tax relief granted pursuant to this by -law, shall be in the form of a tax rebate equal to 40 %, or <br />such other percentage as the Minister of Finance may prescribe, of the taxes payable by the <br />eligible charity or similar organization on eligible property it occupies. If the charity or similar <br />organization is required to pay an amount under section 367 or 368, the amount of the rebate <br />shall be the total of the amounts the charity or similar organization is required to pay under those <br />sections. <br />3) An application for a taxation year must be submitted to the Treasurer after January 1 of the year <br />and no later than the last day of February of the following year. <br />4) Proof of eligibility shall be submitted to the Treasurer in a manner prescribed by the Corporation. <br />