Tax Matters - Regional Municipality of Peel
On this page
Current legal reference synchronized from Ontario e-Laws. Open a Learning Centre walkthrough if you need the steps and form numbers. The statute text below is the legal wording.
Who this affects. Anyone who needs the official wording of this legal text. Use a Learning Centre guide if you are starting or answering a process.
Guides on this site.
- How to find your city by-laws
- How to look up a property-standards issue
- Business licensing at the city level
- How to find your city by-law on this site
Government text current to 2026-10-29.
Confirm a critical date on the official source after you read this page.
Public legal information, not legal advice. For advice, contact a lawyer or licensed paralegal who works in this area.
O. Reg. 103/09: TAX MATTERS - REGIONAL MUNICIPALITY OF PEEL, Under: Municipal Act, 2001, S.O. 2001, c. 25
Municipal Act, 2001
Loi de 2001 sur les municipalités
tax matters — Regional municipality of peel
Consolidation Period: From March 31, 2010 to the e-Laws currency date.
Last amendment: 119/10.
Legislative History: 119/10.
This Regulation is made in English only.
Designation
1. The Regional Municipality of Peel is designated for the purposes of section 310 of the Act. O. Reg. 103/09, s. 1; O. Reg. 119/10, s. 1.
Delegation
2. (1) If a by-law of The Regional Municipality of Peel passed under section 310 of the Act delegating the authority to establish tax ratios for a year to its lower-tier municipalities comes into force, a lower-tier municipality shall, for that year,
(a) use the tax ratios it establishes to calculate, with respect to each local municipality levy of the lower-tier municipality under section 312 of the Act, a separate tax rate on the assessment in each property class in the lower-tier municipality rateable for purposes of the local municipality levy; and
(b) establish and levy, with respect to each upper-tier levy of The Regional Municipality of Peel under section 311 of the Act, a separate tax rate on the assessment in each property class in the lower-tier municipality rateable for purposes of the upper-tier levy sufficient to raise the lower-tier municipality’s portion of the upper-tier levy provided for under section 3. O. Reg. 103/09, s. 2 (1); O. Reg. 119/10, s. 2 (1, 2).
(2) The tax rates the lower-tier municipality establishes under clause (1) (b) must be in the same proportion to each other as the tax ratios established by the lower-tier municipality for the property classes are to each other. O. Reg. 103/09, s. 2 (2).
(3) Subsections 311 (7) to (9) and (22) to (25) of the Act apply with necessary modifications to the tax rates established by the lower-tier municipality under clause (1) (b) as if the lower-tier municipality were an upper-tier municipality. O. Reg. 103/09, s. 2 (3).
(4) An upper-tier levy by-law of The Regional Municipality of Peel under section 311 of the Act shall set out a lower-tier municipality’s portion of an upper-tier levy provided for under section 3 and shall not establish tax rates to be levied by the lower-tier municipality to raise the lower-tier municipality’s portion. O. Reg. 103/09, s. 2 (4); O. Reg. 119/10, s. 2 (3).
Portion to be raised
3. For the purposes of the upper-tier levy or any special upper-tier levy of The Regional Municipality of Peel under section 311 of the Act for a year, the portion to be raised in each lower-tier municipality shall be the portion set out in or determined by the method set out in the by-law of The Regional Municipality of Peel passed under section 310 of the Act delegating the authority to establish tax ratios for that year. O. Reg. 119/10, s. 3.
4. Omitted (revokes other Regulations). O. Reg. 103/09, s. 4.
5. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 103/09, s. 5.