The Assessor's Guide: Containing Those Portions of the Assessment Act, Chap. 23, 4 Ed. VII (O), Together With Other Statutory Enactments Relating to ... and the Assessment of Property in Ontario - Hardcover

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Excerpt from The Assessor's Guide: Containing Those Portions of the Assessment Act, Chap. 23, 4 Ed. VII (O), Together With Other Statutory Enactments Relating to the Duties of Assessors and Courts of Revision and the Assessment of Property in Ontario

It seems. Under section 10, for a business to be assess able, the land occupied or used for the purpose of the business must be land subieet to taxation.

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