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Ontario · O. Reg. 282/98

GENERAL

Under the Assessment Act

Current version date September 4, 2026 · official source text · watch this law (RSS)

Tax & Revenue

Change history

Ontario · AmendedDate recorded September 4, 2026

Ministry of Natural Resources and Forestry renamed to Ministry of Natural Resources in assessment rules; conservation land eligibility criteria revised

References to the 'Minister of Natural Resources and Forestry' and the 'Ministry of Natural Resources and Forestry' have been updated throughout the regulation to 'Minister of Natural Resources' and 'Ministry of Natur…

O. Reg. 282/98Energy & EnvironmentTax & RevenueMunicipal & Land Use+24 / −20 lines
Ontario · AmendedDate recorded May 8, 2026

Municipalities can now opt out of the small-population rule for resort condominium property tax classification

A provision that had been revoked is replaced with a new rule allowing single-tier or upper-tier municipal councils to pass a by-law waiving the requirement that a resort condominium unit be located in a municipality…

O. Reg. 282/98Municipal & Land UseTax & RevenueConstruction & Real Estate+3 / −1 lines
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Ontario e-LawsJustice Laws (federal)Ontario Gazette

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Ontario text reproduced from e-Laws, © King's Printer for Ontario, 2026. Federal text reproduced from the Justice Laws website under the Reproduction of Federal Law Order (SI/97-5). This site is not an official version of any law, and nothing here is legal advice.

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