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3. In the case of such corporation having no share capital, the assess-- ments which may be required by the said notice to be entered, assessed and rated for separate school pur-- poses, shall bear the same ratio to the whole of the said assessments as 'the number of members who are , Roman Catholics and who have filed & notice (form 14) with the corpora-- | tions as required by Subscction 4 of | Section 33D, bears to the total number of members of the corporation. Provide for Exceptions. ations and whose head office is out-- side the Province of Ontario. Basis of Division, "The right to direct that its assess-- ment shal! be divided on the basis of general assessment is not given to the corporation whose shareholders reside wholly within the Province of "In the case of all other corpor-- ations, the division of the assessment of the corporation is made on the basis of the relation between the number of shares held by persons who have declared themselves to be sopa-- rate school supporters and the total number of sharee of the corporatin. The onus of notifying corporations of desire to have his holdings of stock in the corporation included in the proportion -- allocated to separate schools is placed definitely on the separate school supporter. reside wholly within the Province of Ontario, In such case, the division is made on the basis of ownership of the stock of the corporation. *"*Provision is made in the act by which this proposed method of dis-- tribution of corporation taxes will becsome effective in the fixing of the tax rate for 1937." Text of Measure. The exaot terms of the bill are: 1. Every corporation, except those to which Section 33B or Subsection 2 of 33C hcreof applies, shall, require, by notice (Form 13) to the Clerk of the municipality in or for which a separate school exists, that the who'e or part of the assessments, for land, business or income, liable to taxation for school purposes, in rospect to which such corporation is assessed within the municipality or school sec-- tion in or for which the separate school exists, be entered, assessed and rated for separate school purposes; and the assessor thereupon shall enter the corporation as a sepsrate school supporter in the assessmeont roll in respect to such assessments as des-- ignated in the notice, and so much of the said assessments as are so designated shal; be assessod accord-- ingly for separate school purposes, and not for public school purpases, but all the remainder of the said assessment of the corporation shall be entered for public school purposes. 2. In the case of such a corporation having share capital, the asse«sments which may be required by the said notice to be entered, assossed and rated for separate schonl purposcs, shall bear the same ratio to the whole of the said assessment as the number of the shares of the corporation held by individuals, who are Roman Cath-- olles and separate school supporters and who have filed a notics (Form 14) with the corporation as required by Bubsection 4 of Section 33D,. bears to the number of all the shares issued by the corporation. 83B (1)--A corporation having share capital of which mors than one--fourth of the shares issued is owned by any other corporation or corporations, and the hcad office of which is not in Ontzario, and also a corporation which, by reason of the large number of its shareholdors or members and the wido distribution in point of residence of such share-- holders or members, is unable to ascertain which of its shareholders or members are Roman Catholics and separate schcool supporters or the ratio which the number of shares or memberships hoeld by Ro-- man Catholiecs who are separate school supporters bears to ali shares issued by or memberships of the corporation, shall require uy notice (Form 15) to the Clerk of the municipality in or for which a separate school exists that the assessments for land, business and income liable to taxation for school purposes, in respect to which such corporation is assessed within the municipality or school section in or for which the separate school exists, be entered, assessed and rated for school purposes as provided in this In the same ratio as the total ass>ss-- ments of all the rateable property in such municipality or school sec-- tion assesssd to persons who. hbeing individua')s, are Roman Catholics porters bear to the total assoss-- ments of all the rateable property in such municipality or schol sec-- tion assessed to p:rsons who, being individuals are Roman Catholics and separate school supporters; and taxation for public schoaol purposes and separate school purposes against the said land, busin'ss and income of the corporation shall be imposed and levied accordingly, pro-- vided that the rates to be levied in any yvear upon the assessments otf such land, business and income shall in all such cases be the rate for such year imposed and levied for @ublic school purposes. e _ 33D.--A notice given under Section B3A or 33B in pursuance of a reso-- ' lution of the directors of a corporation | shall for all purposes be deemed suf-- ' ficient and such notices shall be taken | as continuing and in force and to be | acted upon unless and until the same | is withdrawn by notice subsequently | given, pursuant to a resolution of the | directors of such corporation. flel 33B (3) -- Section 33A shall not apply to a corporation which may file a notics under this section: and the whole of the assessnm+nts of a corporation governed by this sec-- tion, in a municipality or school see-- tion in or for which a separate school exists, shall be divided for purposés of taxation between the public schools and separate schools (2) The said notice shall be ac-- companied by a statutory declaration of the President, Vice--President or Secretary of the corporation, or other person in chargs of its affairs in On-- tarilo having knowledge of the facts, testifying as to the facts meontioned in Subsection 1 by virtue of which the corporation is subject to the provision of this section and not of Section 33A. In Ratio to Assessment. 33C--(1) No corporaticn in which the whole of the shares or member-- ships are held by persons who are individuals having their residences or places of business within Ontario may give notice under the provisions of Section 33B. and the provisions of Section 33A shall apply to such cor-- poration. j (2) Section 33B shall apply to the Canadian Pacific Railway Company and to any subsidiary corporation of the said railway company and to the Poll Telephone Company of Canada and to any subsidiary corporation of the said company, but it shall not be necessary in the case of any of the said companies or the said subsidiary corporations that the notice required by Section 33B be given. In Forcee Until Changed. _ 2. Every notice so given to the Clerk of a municipality shall be kept on file m his office and shall be open for inspection by any person entitled to inspect the assessment roll, and the assossor shall in each year before the return of the assessment roll search for and examine all such notices on the file in the office of the Clerk and shall conform thereto and to the pro-- visions of Sections 33A or 333C as the case may be. 3. A nolice to be given by a cor-- poration under 33A or 33B in any year shall be given not later than the first day of March in such year and shal; be in relation to the share-- holders or members of the corpora-- tion of record in its registers as of the 3ist day of January in such year and such notice shall govern in respect to the assessment roll of a munici-- pality made in such year, whether the assessments contained therein be for the purposes of taxation in such year or in the succeeding year. 4. Any sharehoider or member of a corporation to which Section 33A applies and who is a Roman Catholic and separate school supporter may require by notice, Form 14, to the Sec-- retary of a corporation given on or before the 31st day of January in any year that the shares of or membership in the corporation which he may hold or possess on the 31st day of January in such year shall be deemed to be held or possessed by a Roman Catho-- . lic and separate school supporter for the purposes of the said section, pro-- vided that it shal not be necessary for such person to renew the said notice annually while he remains a shareholder or member and further, that any person that has given such notice may at any time withdraw the same by notice in writing to the Sec-- retary of a corporation. a 33E--1. False statements made in ony notics given pursuant to Section '33.& or 33B shall not relieve a cor-- porstion from assessment or taxation, |and any corporation failing to give | such notice or making any false state-- ] ment in any notico given pursuant to | the said sections and every person | giving for such rorporation such a | notice, and any shareholder or mem-- 1br,-r of a corporation giving notice| | pursuant to Section 33, fraudulently, Penaltics Provided. or wilfully insorting any false stato--| ments in any such notics, shall be| guilty of an offenss and liable on summaity Conviction to a penaity cf; not less than $100 and not exceeding $1,000, recoverable under the Sum--| mary Convictions Act. | Provision for Appeal. _ 83P. Any person entitied under this !action to appcal in respsct to any matter of assessment may appeal from an assessment of a corporation made othsrwise than in accordance with the notice givén by it under Section 33A 'or 33B, or made contrary to Section |33A. 33B or 33C, whichever is ap-- | plicable, on the ground that the as-- | seecment is not in accordance with 'such notice, or, notwithstanding such notico, that the assessment is contrary 'm S=ction 33A. 33B or 33C, whichever may be applicable. -- $3G. Notwithstanding the provisions of Subsection 3 of Section 33D, in any municipality in which _tpg qg»sessmgnt is made in the year 1937, the notice to be given by a corporation to the Clerk of such municipality under the pro-- visions of Section 33A or 33B shall be given not later than the first day of Augus', 1936, and shall be in re-- lation to the shareholders or members of the corporation of record in its registers as of June 30, 1936, and the assesment roll of such munici-- pality or of any ward thereof eshall not be completed or revised prior to Aug. 1, 1936, to an extent that will prevent the said notice being given effoct to in the assessment roll for the purpose of taxation in 1937, in ac-- cordance with such notics, subject to any appeal which may be had there-- from: and in such case the notite which may be given by a shareholder or member of a corporation as pro-- i\'ided in Subscction 4 of Section 33D may be given to the Secretary of the corporation not later than June 30, 1936,. and for the purposes of this section Form 14 shall be varied to re-- late to June 30, 1936. 3 -2,. ;Iv'h;*}.'ss'esvmhent Act is amended by adding thereto Forms 13, 14 and 15.