Ontario’s Ministry of Natural Resources and Forestry (MNRF) is asking the public to weigh in on proposed changes to how floating accommodations should be used on the province’s waterways.

The Ministry said that it’s seen an increase in the types of vessels being used for overnight accommodation, including floating structures that resemble cottages buoyed by Styrofoam. These floating accommodations are allowed to moor on provincial land as camping units, but they can’t reside on the same tract of public land permanently. They must move every 21 days.

In March 2022, the Ministry sought feedback from the public, Indigenous communities, municipalities, and other stakeholders on how floating accommodations should be used on public lands covered by water. The majority of respondents stated that current rules were too permissive, citing concerns over impacts on water quality, wastewater management, noise pollution, and lack of building permits or property taxes, among other concerns.

Based on these responses, the province has proposed making changes to the conditions that must be met when camping on water. The biggest changes include reducing the number of days someone can camp on water in one location from 21 to seven, requiring them to move to a different location at least one kilometre away, prohibiting camping within 300 metres of a developed shoreline, and redefining camping units as watercraft primarily used for navigation, excluding house-like structures on floatation systems.

More information on these proposed changes can be found at: MNRF Public Lands Act – Regulatory Proposal. Public feedback can be submitted through the Environmental Registry of Ontario (https://ero.ontario.ca/notice/019-6590) until April 11, 2023.

For Non-Canadian Property Owners:

Below is an update on the “Individual Tax Number” (ITN) and “Underused Housing Tax” (UHT) filing requirements received from a representative of the Canada Revenue Agency (CRA).

Temagami cottage properties seem to be in a tax-exempt area. This can be determined by entering the P0H2H0 postal code (with no space) into an online tool: https://apps.cra-arc.gc.ca/ebci/sres/ext/pub/ntrUhtExpnTl?request_locale=en_CA. The site recommends that you print a copy of the results page for your records and also submit one with your UHT return.

Although, Temagami properties should be exempt from paying tax, both ITN and UHT forms must still be submitted.

You must apply for the ITN (by standard mail only), and will receive one in 4 to 6 weeks. Here’s the link to the form: www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1261.html.

The UHT return must also be filed: www.canada.ca/en/revenue-agency/services/forms-publications/forms/uht-2900.html. The CRA representative, however, said, “Do NOT wait” for the ITN, but “go ahead and fill out the UHT return” (and submit it without the ITN). Include a note which indicates that the ITN application has already been submitted. Apparently, the CRA can access the ITN database and check on the status of the number at any time. (N.B., Lake Temagami property owners should fall under one, or both, of these exemptions on page 5 of the UHT form: # 630 and/or # 635)

Please note that the deadline for filing the UHT return is April 30^th. It can be submitted electronically – or by standard mail. It’s also noteworthy that there is a substantial backlog of returns, and it may take some time to process them.

The Municipality of Temagami will hold a Regular Council Meeting on Thursday, March 9, 2023 at 6:30 p.m. Eastern

Zoom Link: https://us06web.zoom.us/j/84902839981

Agenda Summary

Full Meeting Package: https://pub-temagami.escribemeetings.com/FileStream.ashx?DocumentId=18111

There is some new and important information about the “Underused Housing Tax” (UHT), as first reported in the Fall 2022 edition of the Temagami Times (see page 22). This tax applies only to non-Canadian property owners.

Non-Canadian property owners on Lake Temagami should be exempt from paying the UHT, as their cottage properties are either “not suitable to be lived in year-round” or “are seasonally inaccessible” (or both). The government website states that: “Even if your ownership of the property qualifies for an exemption, and you do not owe any tax, you still must file a tax return.” This form must be submitted annually to the Canada Revenue Agency by April 30^th. There are significant financial penalties if you fail to file an “Underused Housing Tax” return when it is due.

Steps to Take:

1. A detailed overview of the UHT can be found on the Canada Revenue Agency website at: www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html. Please read this before filing.
2. If you don’t already have one, you must apply to the Canada Revenue Agency for an “Individual Tax Number”. A form can be found at: canada.ca/en/revenue-agency/services/forms-publications/forms/t1261.html.
3. Once you have an “Individual Tax Number”, complete the “UHT Return and Election Form” at www.canada.ca/en/revenue-agency/services/forms-publications/forms/uht-2900.html, and submit this electronically or by standard mail. Lake Temagami property owners should fall under one (or both) exemptions described above – see item # 630 and # 635 on page 5 of the form. Please note that if you submit your return by mail, it should be sent to either the Winnipeg Tax Centre (US or UK residents) or the Sudbury Tax Centre (Germany and Australia residents).

If you have general inquiries about the UHT, please phone the Canada Revenue Agency, as follows:

• If you are calling about a residential property that is owned by an individual and you are calling from:
  • within Canada or the United States, call 1‑800‑959‑8281
  • outside Canada and the United States, call 613‑940‑8495 (collect calls accepted)
• if you are calling about a residential property that is owned by a corporation and you are calling from:
  • within Canada or the United States, call 1‑800‑959‑5525
  • outside Canada and the United States, call 613‑940‑8497 (collect calls accepted)

Notes From February 9, 2023 Municipality of Temagami Council Meeting