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ARTICLE · 14 FEBRUARY 2012

Ontario Clarifies Property Tax Rules For Renewables

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On January 4, 2012, the Province of Ontario added greater clarity to the property tax treatment of renewable energy generation facilities by amending Ontario Regulation 282/98 under Ontario’s Primary Property tax statute, the Assessment Act.

CanadaEnergy and Natural Resources
Neeta Sahadev
Neeta Sahadev
David Tang
David Tang
Thomas Timmins
Thomas Timmins
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On January 4, 2012, the Province of Ontario added greater clarity to the property tax treatment of renewable energy generation facilities by amending Ontario Regulation 282/98 under Ontario's Primary Property tax statute, the Assessment Act.

The objective of the amendments made to Regulation 282/98, which take effect retroactively as of January 1, 2011, were to clarify the property tax treatment of renewable energy installations for property owners, project developers, municipalities and the Municipal Property Assessment Corporation in addition to ensuring that property tax does not act as a disincentive to renewable energy generation, particularly in situations where small-scale generation facilities are owned by persons who are not normally in the business of generation.

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