Lions Foundation of Canada Act, 1996
EXPLANATORY NOTE
The purpose of the Bill is set out in the Preamble.
Bill Pr581996
An Act respecting the Lions Foundation of Canada
Preamble
The Lions Foundation of Canada has applied for special legislation to exempt certain land from taxation for municipal and school purposes, except for local improvement rates. The applicant represents that it was incorporated by letters patent dated August 1, 1983 and that it is a registered charitable organization within the meaning of the Income Tax Act (Canada). The applicant also represents that it has a freehold interest in land and premises known municipally as 152 Wilson Street in the Town of Oakville.
It is appropriate to grant the application.
Therefore, Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
Tax exemption
1. (1) The Council of The Corporation of the Town of Oakville may pass by-laws exempting from taxes for municipal and school purposes, the land, as defined in the Assessment Act, owned by Lions Foundation of Canada, being the land described in the Schedule and known municipally as 152 Wilson Street in the Town of Oakville, so long as the land is owned by Lions Foundation of Canada, used consistently with its objects and occupied and used solely for the purposes of a guide dogs training school.
Conditions
(2) An exemption granted under subsection (1) may be subject to such conditions as may be set out in the by-law.
Retroactive by-law
(3) A by-law passed under subsection (1) may be retroactive to January 1, 1996.
Restriction
(4) No exemption shall be granted under subsection (1) in respect of land used for a commercial purpose even if that commercial purpose has a cultural or recreational aspect to it.
Contents
(5) Upon the passing of a by-law under this Act, the clerk of The Corporation of the Town of Oakville,
(a) shall notify the assessment commissioner of the contents of the by-law; and
(b) shall cancel the taxes levied on the exempted land from the effective date of the by-law to the date on which the assessment roll is revised in respectof the land exempted by the by-law.
Deemed exemption
2. For the purpose of subsection 26 (9) of the Regional Municipality of Halton Act, the exemption from taxation granted under section 1 shall be deemed to be an exemption provided under section 3 of the Assessment Act.
Commencement
3. This Act comes into force on the day it receives Royal Assent.
Short title
4. The short title of this is Lions Foundation of Canada Act, 1996.
Schedule
The land situate in the Town of Oakville in The Regional Municipality of Halton and being composed of lots 1, 2, 3, 5, 6 and 7 and parts of lots 4 and 8, Block 96, Plan 1 and part of Head Street, Plan 1, more particularly described as Parts 1 and 3 on 2OR-5584 and known municipally as 152 Wilson Street, Oakville, Ontario.