Education Act
Loi sur l’éducation
ONTARIO REGULATION 246/94
APPORTIONMENT 1994 REQUISITIONS
Note: This Regulation was revoked on September 21, 2009. See: O. Reg. 344/09, ss. 1, 2.
Last amendment: O. Reg. 344/09.
This Regulation is made in English only.
1. (1) In this Regulation,
“apportionable sum required by a divisional board for elementary school purposes for 1994” means the excess of the total estimated expenditure of the board for elementary school purposes for 1994 exclusive of,
(a) allowances and provisions for differences between the sum that the board requisitioned and the sum that the board ought to have requisitioned in a previous year for elementary school purposes from a local municipality in the school division, and
(b) the portion charged to elementary school purposes of any expenditures incurred by the board in performing the duties of a municipal council,
over the sum of the estimated revenues of the board for elementary school purposes for 1994 from sources other than local taxation and the amount in the reserve established under subsection 237 (2) of the Act for elementary school purposes;
“apportionable sum required by a divisional board for secondary school purposes for 1994” means the excess of the total estimated expenditure of the board for secondary school purposes for 1994 exclusive of,
(a) allowances and provisions for differences between the sum that the board requisitioned and the sum that the board ought to have requisitioned in a previous year for secondary school purposes from a local municipality in the school division, and
(b) the portion charged to secondary school purposes of any expenditures incurred by the board in performing the duties of a municipal council,
over the sum of the estimated revenue of the board for secondary school purposes for 1994 from sources other than local taxation and the amount in the reserve established under subsection 237 (2) of the Act for secondary school purposes;
“A.E.F. for apportionment purposes for 1994” for a municipality or locality, means the assessment equalization factor provided by the Minister for 1994;
“assessment” has the same meaning as in Ontario Regulation 243/94 (General Legislative Grants, 1994);
“equalized assessment for a municipality or locality” means the quotient obtained by dividing the product of 100 and the assessment for the municipality or locality by the A.E.F. for apportionment purposes for 1994 for the municipality or locality;
“local taxation” means taxes levied by a municipality or a board for elementary or secondary school purposes, as the case may be, exclusive of taxes paid over under section 35 of the Assessment Act and taxes levied under section 159 of the Municipal Act;
“payment in lieu of taxes for 1994” means, in respect of a municipality, the sum of the amounts payable by the municipality to the board for 1994 for elementary school purposes or for secondary school purposes, as the case may be, under subsection 7 (10) of the Housing Development Act, under subsection 445 (4) of the Municipal Act, under subsection 52 (9) of the Power Corporation Act and under section 2 of the Municipal and School Board Payments Adjustment Act. O. Reg. 246/94, s. 1 (1).
(2) Clause (a) of the definition “apportionable sum required by a divisional board for elementary school purposes for 1994” in subsection (1) and clause (a) of the definition “apportionable sum required by a divisional board for secondary school purposes for 1994 in that subsection”, do not apply in the case of a divisional board or a secondary school board if the area of jurisdiction of the board comprises an area where an assessment update has been carried out under subsection 371(2) of the Municipal Act, subsection 135.3 (1) of the Regional Municipalities Act, subsection 84.13 (1) of the County of Oxford Act or subsection 81 (1) of the District Municipality of Muskoka Act. O. Reg. 246/94, s. 1 (2).
2. (1) The apportionable sum required by a divisional board for elementary school purposes for 1994 shall be apportioned among the municipalities and localities in the school division in the ratio, correct to five places of decimals, of the equalized assessment for such municipalities or localities for elementary school purposes to the total equalized assessment of the municipalities and localities for elementary school purposes in the school division. O. Reg. 246/94, s. 2 (1).
(2) The amount apportioned to a municipality or locality by a divisional board for elementary school purposes for 1994 shall be the sum of the following amounts adjusted where required under section 237 or subsection 247 (2) or (3) of the Act:
1. The amount apportioned under subsection (1) to the municipality or locality.
2. Expenditures applicable to the locality that are incurred for 1994 by the divisional board in performing the duties of a municipal council and that are charged to elementary school purposes.
3. The payment in lieu of taxes for 1994 in respect of the municipality for elementary school purposes.
4. The amount of the tax levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board for 1994 for elementary school purposes. O. Reg. 246/94, s. 2 (2).
3. (1) The apportionable sum required by a divisional board for secondary school purposes for 1994 shall be apportioned among the municipalities and localities in the school division in the ratio, correct to five places of decimals, of the equalized assessment for such municipalities or localities for secondary school purposes to the total equalized assessment of the municipalities and localities for secondary school purposes in the school division. O. Reg. 246/94, s. 3 (1).
(2) The amount apportioned to a municipality or locality by a divisional board for secondary school purposes for 1994 shall be the sum of the following amounts adjusted where required under section 237 or subsection 247 (2) or (3) of the Act:
1. The amount apportioned under subsection (1) to the municipality or locality.
2. Expenditures applicable to the locality that are incurred for 1994 by the divisional board in performing the duties of a municipal council and that are charged to secondary school purposes.
3. The payment in lieu of taxes for 1994 in respect of the municipality for secondary school purposes.
4. The amount of the tax levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board for 1994 for secondary school purposes. O. Reg. 246/94, s. 3 (2).
4. (1) If the adjustments required under section 247 of the Act are in respect of a part or parts of a municipality or locality, the divisional board shall provide with its requisition sufficient information in respect of the adjustments to enable the amount required for elementary or secondary school purposes, as the case may be, in respect of the part or parts of the municipality or locality to be determined. O. Reg. 246/94, s. 4 (1).
(2) If, for the purpose of a levy in 1994, a municipality is required under any Act to apportion the amount to be raised for municipal purposes among two or more defined areas within the municipality, the amounts requisitioned on the municipality in 1994 by a divisional board for elementary or secondary school purposes, as the case may be, exclusive of payments in lieu of taxes, taxes levied under subsections 159 (12) and (13) of the Municipal Act allocated or paid by the municipality to the divisional board, and adjustments required under section 247 of the Education Act shall, for the purpose of the levy in 1994, be apportioned by the municipality among such defined areas in the ratio, correct to five places of decimals, of the equalized assessments for the defined areas for elementary or secondary school purposes, as the case may be, to the total equalized assessment of the municipality. O. Reg. 246/94, s. 4 (2).
(3) For the purposes of subsection (2), the equalized assessment for the defined area shall be deemed to be the sum of,
(a) the residential and farm assessment within the defined area upon which taxes are levied; and
(b) the quotient obtained by dividing by .85, the commercial assessment upon which taxes are levied, included in the last revised assessment roll for such defined area used for taxation purposes in 1994, equalized by using the 1979 assessment equalization factors set out in Schedule B to Ontario Regulation 108/79. O. Reg. 246/94, s. 4 (3).
(4) Subsection (2) does not apply to a municipality if there has been an assessment update of all real property in the municipality. O. Reg. 246/94, s. 4 (4).
5. (1) Subject to subsection (2), this Regulation applies with necessary modifications to separate school boards referred to in sections 241 and 242 of the Act. O. Reg. 246/94, s. 5 (1).
(2) Paragraph 3 of subsection 2 (2) and paragraph 3 of subsection 3(2) do not apply to an apportionment by a divisional board or by a separate school board to a municipality situated in the County of Oxford, The District Municipality of Muskoka, or in an area where an assessment update has been carried out under subsection 371 (2) of the Municipal Act or subsection 135.3 (1) of the Regional Municipalities Act. O. Reg. 246/94, s. 5 (2).
