A by-law to provide for the deferral of part of assessment related tax increases for low-income seniors and low-income persons with disabilities.


WHEREAS Section 373 of the Municipal Act, R.S.O. 1990, ch. M.45, as amended (hereinafter referred to as the "Act"), provides that for the purpose of relieving financial hardship, the Council of the Regional Corporation may pass a by-law providing for deferrals of all or part of assessment-related tax increases on property in the residential/farm property class for owners who are low-income seniors or low-income persons with disabilities;

AND WHEREAS the Council of the Regional Corporation has by resolution passed on July 9, 1998 resolved to enact a by-law providing for such deferrals;

NOW THEREFORE the Council of the Regional Corporation enacts as follows:

  1. In this by-law:

"applicant" means an individual who makes application for a deferral, and "application" has a complementary meaning;

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

"assessment related tax increases" has the same meaning as in subsection 373(3) of the Act;

"deferral" means the deferral of part of assessment related tax increases in accordance with this by-law, and "defer" has a complementary meaning;

"eligible deferral amount" means that part of the assessment related tax increase for the taxation year in which the application is made which is in excess of one hundred dollars ($100.00);

"eligible person" means an individual who meets the requirements of eligibility to receive a deferral in accordance with this by-law;

"eligible property" means property in respect of which an application may be made in accordance with this by-law;

"owner" means an individual who has been assessed as an owner;

"spouse" in relation to a person means a person of the opposite sex,

  1. to whom the person is married, or
  2. with whom the person is living outside marriage in a conjugal relationship, if the two persons:
    1. have co-habited for at least one year, or
    2. are together the parents of a child, or
    3. have together entered into a co-habitation agreement under section 63 of the Family Law Act, R.S.O. 1990, c.F3;

"Treasurer" means the Treasurer of the area municipality within which an eligible property is located.

  1. An application may be made by an owner to the Treasurer for a deferral of assessment related tax increases for an eligible property.

3. (1) An application shall be made annually in the year to which the assessment related tax increase to be deferred relates, and prior to a deadline date to be determined annually by the Treasurer.

(2) The deadline date referred to in subsection 3(1) may be different in different area municipalities.

(3) An application may be made for the deferral of an assessment related increase only for the taxation year in which the application is made.

  1. An application shall demonstrate to the satisfaction of the Treasurer that the application meets all requirements established by this by-law including that the application is made in respect of eligible property.

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

  1. A property is an eligible property for the purposes of this by-law if:
  1. it is property in the residential/farm property class;
  2. it is the principal residence within the meaning of the Income Tax Act (Canada), of an owner of the property or of the spouse of an owner;
  3. every owner of the property is either an eligible person or the spouse of an eligible person; and

(d) no arrears of property tax are payable in respect of the property.

5. (1) A person is an eligible person for the purpose of this by-law if:

(a) the person is at the time of making the application

(i) 65 years of age or older and eligible for and in receipt of the guaranteed income supplement authorized under Part II of the Old Age Security Act (Canada); or

(ii) eligible for and in receipt of an allowance, benefits or income support as a disabled person or as a person with a disability under the Family Benefits Act, R.S.O. 1990, ch. F.2, or under the Ontario Disability Support Program Act, S.O. 1997, ch.25, Sch.B; and

(b) the person has owned real property within the area municipality for at least one year immediately preceding the date of the application.

  1. No person shall be considered to be an eligible person or the spouse of an eligible person for the purposes of an application under this by-law in connection with more than one application in any taxation year.

6. (1) The Treasurer may approve a proper application under this by-law and defer the eligible deferral amount until such time as

  1. the property ceases to be eligible property; or
  2. the owner or owners convey the property by way of a deed or transfer, or enter into any agreement that has the effect of granting the use of or rights in the property directly or by entitlement to renewal for a period of twenty-one years or more.
  1. The eligible deferral amount and the amount of an assessment related tax increase shall be determined by the Treasurer in accordance with subsection 373(4) of the Act.
  2. Despite any other provision of this by-law, the eligible deferral amount for one or more taxation years shall not in the aggregate exceed 75% of the assessed value of the eligible property.
  3. Eligible deferred amounts deferred by the Treasurer shall bear interest at such rate, not exceeding the market rate, as may be stipulated from time to time by the Treasurer and Commissioner of Finance for The Regional Municipality of Peel, and shall be calculated from the date upon which such amounts would, but for the deferral, have been payable, until the date the payment is received by the Treasurer, and shall be compounded annually.
  4. Interest calculated under subsection 6(4) shall be taken into account in determining whether the 75% limit provided for in subsection 6(3) has been reached.
  5. Upon the termination of a deferral, the eligible deferral amount and accrued interest shall become a debt due and payable to the area municipality.

7. (1) Statutory references in this by-law shall be deemed to refer to those provisions as amended or replaced from time to time.

  1. This by-law may be cited as the "Tax Relief for Seniors and Persons with Disabilities By-law, 1998".








Regional Clerk


Regional Chair