National Ballet of Canada Act, 1996
The purpose of the Bill is set out in the Preamble.
An Act respecting The
National Ballet of Canada
The National Ballet of Canada represents that it was incorporated by letters patent under the laws of Canada dated October 22, 1951, and that it is a registered charitable organization within the meaning of the Income Tax Act (Canada). The National Ballet of Canada also represents that it has a freehold interest in land and premises known municipally as 470 Queen's Quay West in the City of Toronto. The National Ballet of Canada has applied for special legislation to enable the taxes payable for municipal and school purposes on that land to be cancelled.
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:
1. In this Act,
"City" means The Corporation of the City of Toronto;
"Metropolitan Corporation" means The Municipality of Metropolitan Toronto;
"National Ballet" means The National Ballet of Canada.
2. (1) Despite Parts VIII and XVII of the Municipality of Metropolitan Toronto Act, the council of the City may pass by-laws cancelling the taxes payable for municipal purposes, other than local improvement rates, on the land, as defined in the Assessment Act, described in the Schedule and owned by the National Ballet, if,
(a) the land is owned, occupied and used solely for the purposes of the National Ballet; and
(b) the National Ballet is a registered charity within the meaning of the Income Tax Act (Canada).
(2) A tax cancellation under subsection (1) may be subject to such conditions as may be set out in the by-law.
(3) If a by-law is in force under subsection (1), The Metropolitan Toronto School Board may, by resolution, direct the City to cancel the taxes payable on the land described in that subsection for all school purposes.
(4) A copy of the resolution shall be forwarded to the clerk of the City.
(5) When the City receives a resolution of The Metropolitan Toronto School Board passed under this section, it shall, by by-law, cancel the taxes payable on the land for all school purposes.
(6) If a by-law is in force under subsection (1), the council of the Metropolitan Corporation may, by resolution, direct the City to cancel the taxes payable on that land for metropolitan purposes.
(7) The Metropolitan Corporation shall forward a copy of any resolution passed under subsection (6) to the clerk of the City.
(8) When the City receives a resolution passed under subsection (6), it shall by by-law, cancel the taxes payable on the land for metropolitan purposes.
(9) A by-law passed under subsection (5) or (8) remains in effect so long as all resolutions passed under subsections (3) and (6), respectively, remain in effect.
By-law ceases to have effect
(10) A by-law passed under this section ceases to have effect if either of the conditions set out in clause (1) (a) or (b) is not met.
Notification and cancellation
3. (1) Upon the passing of a by-law under section 2, the clerk of the City,
(a) shall notify the assessment commissioner of the contents of the by-law; and
(b) shall cancel all or part of the taxes levied on the land from January 1, 1995, in accordance with the by-law.
(2) Section 421 of the Municipal Act applies with necessary modifications to taxes cancelled under subsections 2 (5) and (8).
(3) The treasurer of the City shall strike from the collector's roll each year that portion of the taxes which are no longer due and payable by reason of a by-law passed under this Act.
4. The clerk of the City shall forward a copy of a by-law passed under subsection 2 (5) to the Minister of Education and Training, and shall notify the Minister if the by-law ceases to be in effect.
5. A by-law made or resolution passed under this Act may be retroactive to January 1, 1995.
6. This Act comes into force on the day it receives Royal Assent.
7. The short title of this Act is the National Ballet of Canada Act, 1996.
Part of Parcel Block G-7 in the register for section AD-1397, being those parts of Block G, Plan D-1397, City of Toronto, Municipality of Metropolitan Toronto designated as Parts 2, 3, 15, 25, 39, 42, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 62, 63, 64, 98, 99, 101, 102, 108, 109, 110, 111, 117, 118, 119, 120, 123, 125, 126, 127, 141, 142, 145, 146, 147 and 148, on Plan 66R-14997.