THE REGIONAL MUNICIPALITY OF PEEL

BY-LAW NUMBER 58-98

WHEREAS the Regional Corporation is required to have a tax rebate program for eligible charities and may have a tax rebate program for similar organizations, for the purpose of giving them relief from taxes on eligible property they occupy, pursuant to section 442.1 of the Municipal Act, R.S.O. 1990, ch. M.45, as amended (hereinafter referred to as the "Act");

AND WHEREAS the council of the Regional Corporation has by resolution passed the 9^th July, 1998 determined to enact this by-law for the purpose of adopting a tax rebate program;

NOW THEREFORE the Council of The Regional Municipality of Peel enacts as follows:

1. In this by-law:

"eligible charity" means a registered charity as defined in subsection 248(I) of the Income Tax Act (Canada) that has a registration number issued by the Department of National Revenue;

"eligible property" means property in one of the commercial classes or industrial classes within the meaning of subsection 363(20) of the Act;

"area municipality" means the City of Mississauga, the City of Brampton or the Town of Caledon;

"rebate" means a rebate of taxes in accordance with this by-law;

"Treasurer" means the Treasurer of an area municipality;

"application" means an application for a rebate and "applicant" means an eligible charity or similar organization;

"first installment" means half of the estimated rebate for the year;

"qualifying application" means an application which demonstrates to the satisfaction of the Treasurer the entitlement of the applicant to receive a rebate in accordance with this by-law;

2. (1) An eligible charity or similar organization that pays taxes on eligible property which it occupies may make application to the area municipality in which the eligible property is located for a rebate.

(2) An application shall be in the form required by the Treasurer.

3. (1) Upon receipt of a qualifying application for 1998 the area municipality shall, on or before October 31, 1998 pay to the applicant the rebate for 1998 and the first installment for 1999, and shall pay the balance of the estimated rebate for 1999 on or before June 30, 1999.

(2) Upon receipt of a qualifying application for 2000 or subsequent years at least 30 days before January 15 of the year, the area municipality shall, on or before January 15 of the year, pay to the applicant the first installment and shall, on or before June 30 of the year pay the balance of the estimated rebate for the year, or the balance of the actual rebate for the year if then known.

(3) Upon receipt of a qualifying application which is late having regard to the submission dates set out in subsections 3(1) and 3(2), the area municipality shall within a reasonable time pay to the applicant the rebate to which the applicant should be entitled upon receipt of a timely application, provided that the application is made within the calendar year to which it relates.

4. (1) The rebate shall be 40 per cent of the taxes payable by the applicant on the eligible property it occupies, or alternatively the total of the amounts the applicant is required to pay under sections 444.1 and 444.2 of the Act.

(2) The rebate shall be adjusted in respect of differences between the estimated rebate paid and the rebate to which the applicant is entitled, as soon as the taxes and amounts under sections 444.1 and 444.2 of the Act paid by the applicant can be determined.

(3) The area municipality may deduct an adjustment under subsection 4(2) from amounts payable in the next year for the next year’s rebates.

5. In the event that an application is received from an eligible charity or similar organization which does not yet occupy eligible property, the application shall be deemed to become a qualifying application immediately upon the applicant commencing to occupy the eligible property during the year in respect of which the application is made.

6. It shall be a condition of receiving a rebate for a year under this by-law that the applicant repay any other municipality amounts by which the rebates the applicant received for the year from that other municipality exceed the rebates from that other municipality to which the applicant is entitled for the year.

7. (1) The council of the Regional Corporation may by resolution designate similar organizations for the purposes of this by-law.

(2) In making a designation under subsection 6(1) the Council shall have regard to the guidelines attached as Schedule "A" to this by-law.

8. This by-law may be cited as the "Regional tax rebates to charities and similar organizations by-law, 1998".

READ THREE TIMES AND FINALLY PASSED IN OPEN COUNCIL this 9th July, 1998.

Guidelines for the Designation of Organizations Similar to Charities

1. The similar organization prior to 1998 has been exempt from the payment of business occupancy tax.

2. The similar organization should provide a clear service or benefit to the community, in that it should concern itself with the advancement of science, education, philosophy, religion, art, sport or other causes beneficial to the community including human services, culture and heritage, public health, recreation, human rights and equity.

3. Similar organizations will ordinarily fall within the following generic categories:

arts and culture, community services, day-care, family services, health services, housing, legal services, non-profit community organizations, recreational, senior services, youth services, children’s services, cultural organizations, education and training, health societies and foundations, immigrant services, medical/hospital, religious and women’s services.

4. Regional Council should have regard to the recommendations of area municipalities respecting the making of a designation.