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& Corporation of the Municipality of Calvin
Council Resolution
RaTy of
Date: January 13, 2026
By-Law 2026-02
Being a By-Law to Provide for Interim Tax Rates for the Year 2026
Resolution Number: 2026-12
Moved By: Councillor Moreton
Seconded By: Councillor Latimer
WHEREAS Section 317(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides that the
Council of a local municipality may, before the adoption of the estimates for the year, pass a by-law
levying amounts, as specified in the by-law, on the assessment of property in the local municipality
rateable for local municipality purposes;
AND WHEREAS Section 317(3)(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that the amount to be levied under subsection (1) is restricted in that the amount levied on a property
shall not exceed 50 percent of the total amount of taxes for municipal and school purposes levied on the
property for the previous year;
AND WHEREAS Section 317(4)(b) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that the amounts levied under Section 317(1) shall be levied on the assessment according to a
preliminary assessment roll provided by the assessment corporation for that purpose;
AND WHEREAS Section 350(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides that
where taxes are owed in respect of any land occupied by a tenant, the Treasurer may give the tenant
notice in writing requiring the tenant to pay the rent in respect of the land to the Treasurer as it becomes
due up to the amount of the taxes due and unpaid plus costs, and the tenant shall comply with such
notice;
AND WHEREAS the Council of the Municipality of Calvin deems it appropriate to provide such interim
levy on the assessment of property in this municipality;
NOW THEREFORE BE IT RESOLVED THAT Council for the Corporation of the Municipality of Calvin will
approve By-Law 2026-02 By-Law being a By-Law to provide Interim Tax Rates for the Year 2026.
Result: Carried
CERTIFIED to be a true copy of
Resolution No. 2026-12 passed by the
Council of the Municipality of Calvin Township
on the 13" day of January, 2026.
Trish Araujo
Deputy Clerk
THE CORPORATION OF THE MUNICIPALITY OF CALVIN
BY-LAW NO. 2026-02
BEING A BY-LAW TO PROVIDE FOR INTERIM TAX RATES
FOR THE YEAR 2026.
WHEREAS Section 317(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
provides that the Council of a local municipality may, before the adoption of the
estimates for the year, pass a by-law levying amounts, as specified in the by-law, on the
assessment of property in the local municipality rateable for local municipality purposes;
AND WHEREAS Section 317(3)(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended, provides that the amount to be levied under subsection (1) is restricted in that
the amount levied on a property shall not exceed 50 percent of the total amount of taxes
for municipal and school purposes levied on the property for the previous year:
AND WHEREAS Section 317(4)(b) of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended, provides that the amounts levied under Section 317(1) shall be levied on the
assessment according to a preliminary assessment roll provided by the assessment
corporation for that purpose;
AND WHEREAS Section 350(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended, provides that where taxes are owed in respect of any land occupied by a
tenant, the Treasurer may give the tenant notice in writing requiring the tenant to pay the
rent in respect of the land to the Treasurer as it becomes due up to the amount of the
taxes due and unpaid plus costs, and the tenant shall comply with such notice;
AND WHEREAS the Council of the Municipality of Calvin deems it appropriate to
provide such interim levy on the assessment of property in this municipality;
NOW THEREFORE the Council of the Municipality of Calvin enacts as follows:
1. THAT a Tax Roll shall be prepared in accordance with the provision of
the Municipal Act, the provisions of which sections are hereby adopted,
and the following taxes shall be levied and collected on all the rateable
properties in the Municipality of Calvin:
a) An Interim Tax equal to 50% of the 2025 taxes for all purposes on
each ratable property within the Municipality of Calvin;
2. THAT the taxes shall become due and payable on the 31* of March,
2026 but may be paid in one installment:
a) Non-payment of the amount due on the dates stated in accordance
with this section shall constitute default.
3. THAT the Treasurer, no later than 21 days prior to the date that the first
installment is due, shall mail or cause to be mailed to the address of the
residence or place of business of a taxpayer, a tax bill setting out the tax
payments required to be made pursuant to this by-law and the respective
dates by which they are to be paid to avoid penalty, and the particulars of
the penalties imposed for any late payment:
4. THAT taxes shall be payable to the Corporation of the Municipality of
Calvin and shall be paid to the Treasurer at the Municipal office or by mail
addressed to the Municipal office. Taxes may also be paid through
telephone/online banking or using electronic bank transfer;
5, THAT the subsequent levy for the current year to be made under the Act
shall be reduced by the amount to be raised by the levy imposed by this
by-law;
6. THAT the Treasurer is hereby empowered to accept part payment from
time to time on account of any taxes due;
re THAT in default of payment of any installment of property taxes levied
herein, by the required due date for payment thereof, a percentage
charge of one and one-quarter percent (1% %) is hereby imposed as a
penalty for non-payment of such taxes on the first day of default. A
percentage charge of one and one-quarter percent (1% %) is hereby
imposed each month of the amount of taxes due and unpaid as interest
charges and will begin to accrue the day after the first day of default;
THAT the provisions of Section 317 of the Act, as amended, apply to this
by-law with necessary modifications; and
THAT nothing in this by-law shall prevent the Treasurer from proceeding
at any time with the collection of any tax, or any part thereof, in
accordance with the provisions of the statutes and by-laws governing the
collection of taxes.
READ AND PASSED IN OPEN COUNCIL SESSION ON this 13" day of January 2026.
Clerk
Donna Maitland