|This archived statute consolidation is current to October 27, 2010 and includes changes enacted and in force by that date. For the most current information, click here.|
|This Act has "Not in Force" sections. See the Table of Legislative Changes.|
Part 10 — Municipal Taxation: Special Cases
352 (1) Despite this Act or the Community Charter, land in a municipality that is forest land as defined in the Assessment Act must be so classified by the assessor and assessed under that Act, but taxed under section 197 (1) (a) [municipal property taxes] of the Community Charter.
(2) The exemption provided by section 15 (1) (l) of the Taxation (Rural Area) Act applies to land in a municipality, but section 131 (2) of the School Act applies for the purposes referred to in section 197 (1) (b) [property taxes for other bodies] of the Community Charter.
353 (1) In this section:
"utility company" means an electric light, electric power, telephone, water, gas or closed circuit television company;
"specified improvement" means an improvement of a utility company that is
(a) a pole line, cable, tower, pole, wire, transformer, equipment, machinery, exchange equipment, main, pipe line or structure, other than a building,
(b) erected or placed in, on or affixed to
(i) land in a municipality, or
(ii) a building, fixture or structure in or on land in a municipality, and
(c) used solely in the municipality or a group of adjoining municipalities by the company for local generation, transmission, distribution, manufacture or transportation of electricity, telephonic communication, water, gas or closed circuit television.
(2) A utility company that is carrying on business in a municipality in which it has specified improvements must be taxed annually by the municipality at the rate of 1% as follows:
(a) for a telephone or closed circuit television company, on the gross rentals received in the second preceding year from its subscribers for telephone or television service located in the municipality, including telephone interexchange tolls for calls between exchanges in the municipality;
(b) for any other utility company, on the amount received in the second preceding year by the company for electric light, electric power, water or gas consumed in the municipality, other than amounts received for
(i) light, power or water supplied for resale,
(ii) gas supplied for the operation of motor vehicles fueled by natural gas, or
(iii) gas supplied to any gas utility company, other than a government corporation as defined in the Financial Administration Act or a subsidiary of a government corporation.
(3) Tax under subsection (2) is subject to the same remedies and penalties as taxes under Part 7 [Municipal Revenue] of the Community Charter.
(4) A utility company liable to tax under subsection (2) must
(a) by October 31 in each year, for the purpose of determining the tax payable in the next year, file with the collector a return of the revenue referred to in that subsection that was received in the preceding year, and
(b) pay the tax imposed under subsection (2) in accordance with Division 10 [Property Tax Due Dates and Tax Notices] of Part 7 of the Community Charter.
(5) As an exception to subsections (2) and (4), in the case of a company to which this section applies for the first time in the municipality,
(a) the company must pay the tax imposed under subsection (2) in the second year of its operation on the basis of revenue earned in the first year, and
(b) the report of revenue earned in the first year must be filed before May 8 of the second year of operation.
(6) Tax imposed on a utility company under subsection (2) is in place of tax that might otherwise be imposed on the specified improvements under section 197 (1) (a) [municipal property taxes] of the Community Charter, and taxes may not be imposed under that provision on the specified improvements although they may be imposed on those improvements under section 197 (1) (b) [property taxes for other bodies] of the Community Charter.
(7) For certainty, all land and improvements of a utility company in a municipality, other than specified improvements, are subject to tax under section 197 [annual property tax bylaw] of the Community Charter.
Contents | Part 1 | Part 1.1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 5.2 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 10.1 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30
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