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O. Reg. 400/98: TAX MATTERS - RATES FOR SCHOOL PURPOSES

under Education Act, R.S.O. 1990, c. E.2

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Education Act

ontario REGULATION 400/98

TAX MATTERS — RATES FOR SCHOOL PURPOSES

Consolidation Period: From July 5, 2024 to the e-Laws currency date.

Last amendment: 296/24.

Legislative History: 408/98, 438/98, 499/98, 707/98, 79/99, 307/99, 308/99, 395/99, 421/99, 496/99, 598/99, 287/00, 358/00, 516/00, 169/01, 326/01, 421/01, 464/01, 520/01, 138/02, 240/02, 74/03, 223/03, 364/03, 373/03, 115/04, 203/04, 212/04, 78/05, 213/05, 372/05, 373/05, 593/05, 98/06, 232/06, 233/06, 403/06, 176/07, 177/07, 275/07, 527/07, 4/08, 103/08, 203/08, 315/08, 436/08, 92/09, 163/09, 222/09, 118/10, 306/10, 114/11, 402/11, 60/12, 445/12, 2/14, 75/15, 241/15, 101/16, 132/17, 395/17, 26/18, 362/18, 63/19, 64/19, 386/19, 6/20, 294/20, 46/21, 11/22, 12/22, 576/22, 5/24, 296/24.

This is the English version of a bilingual regulation.

CONTENTS

 

 

Sections

 

Residential Property

1

 

Pipe line Property Class

2

 

Business Property in Unattached Unorganized Territory

3-7., 8

 

Tax Rates for Business Properties

9

 

Rates for Payments in Lieu of Taxes for School Purposes

9.1-9.2, 9.3

 

Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

10

 

Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

11

 

Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act

12

 

Subclass for Property Used for Aggregate Extraction — Subsection 257.7 (5) of the Act

12.1

 

Graduated Tax Rates

13-16

Table 1

Tax rates for business properties in municipalities for 2024 (expressed as fractions of assessed value)

 

Table 2

Tax rate for business properties in municipalities with optional commercial classes for 2024 (expressed as fractions of assessed value)

 

Table 3

Tax rate for business properties in municipalities with optional industrial classes for 2024 (expressed as fractions of assessed value)

 

Table 4

Tax rate for business properties in unattached unorganized territories for 2024 (expressed as fractions of assessed value)

 

Table 5

Rates for certain payments in lieu of school taxes for business properties in municipalities for 2024 (expressed as fractions of assessed value)

 

Table 6

Rates for certain payments in lieu of school taxes for business properties in municipalities with optional  commercial classes for 2024 (expressed as fractions of assessed value)

 

Table 7

Rate for certain payments in lieu of school taxes for business properties in municipalities with optional  industrial classes for 2024 (expressed as fractions of assessed value)

 

Table 8

Rates for certain payments in lieu of school taxes for business properties in unattached unorganized territories for 2024 (expressed as fractions of assessed value)

 

 

 

 

Residential Property

1. (1) For 2024, the tax rate for school purposes for residential property is prescribed as 0.153 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1); O. Reg. 75/15, s. 1 (1); O. Reg. 101/16, s. 1 (1); O. Reg. 132/17, s. 1 (1); O. Reg. 26/18, s. 1 (1); O. Reg. 64/19, s. 1 (1); O. Reg. 6/20, s. 1, 2 (1); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(2) For 2024, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.03825 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2); O. Reg. 75/15, s. 1 (2); O. Reg. 101/16, s. 1 (2); O. Reg. 132/17, s. 1 (2); O. Reg. 26/18, s. 1 (2); O. Reg. 64/19, s. 1 (2); O. Reg. 6/20, s. 1, 2 (2); O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(3)-(4) Revoked:  O. Reg. 177/07, s. 1 (3).

(5) Revoked:  O. Reg. 114/11, s. 1 (3).

Pipe line Property Class

2. (1) Subject to section 9.1, this section applies with respect to property in the pipe line property class, as prescribed under the Assessment Act, that is in a municipality.  O. Reg. 400/98, s. 2 (1); O. Reg. 46/21, s. 3.

(2) For 2024, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipe Line Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2; O. Reg. 75/15, s. 2; O. Reg. 101/16, s. 2; O. Reg. 132/17, s. 2; O. Reg. 26/18, s. 2; O. Reg. 64/19, s. 2; O. Reg. 6/20, s. 1; O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(3) The tax rate for school purposes for 2018 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01090000. O. Reg. 294/20, s. 1.

(4) The tax rate for school purposes for 2019 for property in the pipe line property class for the Township of Prince is deemed to have been 0.01030000. O. Reg. 294/20, s. 1.

(5)-(7) Revoked:  O. Reg. 177/07, s. 2 (1).

(8) Revoked:  O. Reg. 114/11, s. 2 (2).

Business Property in Unattached Unorganized Territory

3. (1) Subject to section 9.1, this section applies with respect to business property that is in territory without municipal organization that is not deemed under section 56 of the Act or subsection 58.1 (2) of the Act to be attached to a municipality.  O. Reg. 438/98, s. 2; O. Reg. 46/21, s. 4.

(2) For 2024, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; O. Reg. 75/15, s. 3; O. Reg. 101/16, s. 3 (1); O. Reg. 132/17, s. 3 (1); O. Reg. 26/18, s. 3; O. Reg. 64/19, s. 3; O. Reg. 6/20, s. 1; O. Reg. 46/21, s. 2; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(2.1), (2.2) Revoked: O. Reg. 132/17, s. 3 (2).

(2.3)-(2.7) Revoked:  O. Reg. 115/04, s. 3 (1).

(3) The tax rate for school purposes for 2018 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01090000. O. Reg. 294/20, s. 2.

(3.1) The tax rate for school purposes for 2019 for property in the landfill property class for Kirkland Lake Locality Education is deemed to have been 0.01030000. O. Reg. 294/20, s. 2.

(3.2) The tax rate for school purposes for property in the industrial property class for Dryden Locality Education (assessment roll numbers beginning with “6093”) is deemed to have been,

(a) 0.01030000, for 2019; and

(b) 0.00980000, for 2020. O. Reg. 11/22, s. 2.

(4) For 2020 and subsequent taxation years, there is no reduction under subsection 257.7 (3) of the Act to the tax rate for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class. O. Reg. 386/19, s. 1 (2).

4., 5. Revoked:  O. Reg. 177/07, s. 4.

6. Revoked:  O. Reg. 114/11, s. 4.

7., 8. Revoked:  O. Reg. 177/07, s. 6.

Tax Rates for Business Properties

9. (1) Subject to section 9.1, this section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 132/17, s. 4; O. Reg. 46/21, s. 5 (1).

(2) In this section,

“commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class;

“industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class;

“optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act. O. Reg. 132/17, s. 4; O. Reg. 12/22, s. 1 (1).

(3) For 2024, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

2. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

3. For the industrial classes, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. For the landfill property class, the annual tax rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

5. Revoked:  O. Reg. 12/22, s. 1 (2).

O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2); O. Reg. 64/19, s. 4 (1, 2) ; O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (2); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(4) Despite subsection (3), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2024, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

6. Revoked:  O. Reg. 12/22, s. 1 (3).

O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 4); O. Reg. 64/19, s. 4 (3, 4) ; O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (3); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial property class apply, for 2024, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

3. Revoked:  O. Reg. 12/22, s. 1 (4).

O. Reg. 132/17, s. 4; O. Reg. 395/17, s. 1; O. Reg. 26/18, s. 4 (5, 6); O. Reg. 64/19, s. 4 (5, 6); O. Reg. 6/20, s. 1, 4; O. Reg. 46/21, s. 2, 5 (2); O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 1 (4); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(6) The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3).

(7) The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000. O. Reg. 46/21, s. 5 (3).

Rates for Payments in Lieu of Taxes for School Purposes

9.1 (1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1):

1. Payments in lieu of taxes for school purposes payable by the following:

i. A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act.

ii. A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998.

2. Payments in lieu of taxes for school purposes provided for under the following provisions:

i. Subparagraph 24 iii of subsection 3 (1) of the Assessment Act.

ii. Subsection 27 (3) of the Assessment Act.

iii. Section 71 of the Ontario Water Resources Act.

iv. Subsections 84 (2), (3) or (5) of the Electricity Act, 1998.

v. Subsection 4 (4) of the Municipal Tax Assistance Act.

3. Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada). O. Reg. 46/21, s. 6.

(2) In this section “commercial classes”, “industrial classes” and “optional property class” have the same meaning as in section 9. O. Reg. 46/21, s. 6; O. Reg. 12/22, s. 2 (1).

(3) For 2024, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

2. For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

3. For the industrial classes, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. For the landfill property class, the annual rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

5. For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality.

6. Revoked:  O. Reg. 12/22, s. 2 (2).

O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (2); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(4) Despite subsection (3), if a municipality set out in Table 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2024, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

6. Revoked:  O. Reg. 12/22, s. 2 (3).

O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (3); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(5) Despite subsection (3), if a municipality set out in Table 7 passes a by-law opting to have the large industrial property class apply, for 2024, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial class, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

3. Revoked:  O. Reg. 12/22, s. 2 (4).

O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 12/22, s. 2 (4); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(5.1) Despite subsections (3), (4) and (5), the annual rate for business property that was classified in one of the new construction property classes in the assessment roll for the 2022 taxation year and for which payments in lieu of taxes for school purposes were made in that year is 0.0098000, if a higher rate would otherwise apply to the property under subsection (3), (4) or (5), as applicable. O. Reg. 576/22, s. 2.

(6) For 2024, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 46/21, s. 6; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

9.2, 9.3 Revoked:  O. Reg. 177/07, s. 10.

Small-Scale On-Farm Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

10. (1) For 2024, subsection 257.7 (3) of the Act does not apply to the tax rate for both small-scale on-farm business subclasses for the industrial property class and both small-scale on-farm business subclasses for the commercial property class and instead the tax rate shall be the lesser of the tax rate for the corresponding class in the municipality, as set out in Table 1, and 0.00220000. O. Reg. 362/18; O. Reg. 64/19, s. 5; O. Reg. 6/20, s. 1, 5; O. Reg. 46/21, s. 2, 7; O. Reg. 11/22, s. 1, 3 (1); O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

(2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclasses for the industrial property class and the small-scale on-farm business subclasses for the commercial property class regardless of whether a municipality has opted to have any of the subclasses apply within the municipality. O. Reg. 11/22, s. 3 (2).

Vacant and Excess Land Subclasses Tax Reductions — Subsection 257.7 (4) of the Act

11. (1), (2) Revoked: O. Reg. 46/21, s. 8.

(3) For 2021 and subsequent taxation years, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

(4) Revoked: O. Reg. 46/21, s. 8.

Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act

12. (1), (2) Revoked: O. Reg. 5/24, s. 2.

(3) For 2023 and subsequent taxation years, subsection 257.7 (3) of the Act applies to the small business subclasses. O. Reg. 576/22, s. 3.

Subclass for Property Used for Aggregate Extraction — Subsection 257.7 (5) of the Act

12.1 For the 2024 taxation year, subsection 257.7 (3) of the Act applies to the subclass for property used for aggregate extraction except that the tax rate for school purposes for the subclass shall be reduced by 95 per cent. O. Reg. 296/24, s. 1.

Graduated Tax Rates

13. The following provisions and requirements apply, with necessary modifications, with respect to the rates set out in Tables 1, 2, 3, 5, 6 and 7:

1. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act.

2. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act. O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6; O. Reg. 46/21, s. 9.

14. Revoked:  O. Reg. 275/07, s. 6.

15. Revoked:  O. Reg. 12/22, s. 3 (2).

16. Revoked:  O. Reg. 12/22, s. 4.

Table 1
Tax Rates for business properties in municipalities for 2024 (expressed as fractions of assessed value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipe Line Property Class

Tax Rate for the Landfill Property Class

Alberton, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Armour, Township of

0.00690833

0.00395200

0.00519019

0.00880000

Armstrong, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Assiginack, Township of

0.00842583

0.00676308

0.00880000

0.00880000

Atikokan, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Baldwin, Township of

0.00880000

0.00880000

0.00796553

0.00880000

Barrie, City of

0.00880000

0.00880000

0.00880000

0.00524134

Belleville, City of

0.00880000

0.00880000

0.00880000

0.00880000

Billings, Township of

0.00644236

0.00880000

0.00880000

0.00352821

Black River-Matheson, Township of

0.00880000

0.00880000

0.00817516

0.00880000

Blind River, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Bonfield, Township of

0.00880000

0.00880000

0.00668371

0.00880000

Brant, County of

0.00880000

0.00880000

0.00880000

0.00880000

Brantford, City of

0.00880000

0.00880000

0.00880000

0.00880000

Brethour, Township of

0.00439262

0.00880000

0.00880000

0.00445422

Brockville, City of

0.00880000

0.00880000

0.00880000

0.00880000

Bruce, County of

0.00880000

0.00880000

0.00880000

0.00880000

Bruce Mines, Town of

0.00880000

0.00880000

0.00658154

0.00880000

Burk’s Falls, Village of

0.00880000

0.00880000

0.00880000

0.00880000

Burpee and Mills, Township of

0.00494118

0.00880000

0.00880000

0.00880000

Callander, Municipality of

0.00880000

0.00880000

0.00864536

0.00880000

Calvin, Township of

0.00601963

0.00880000

0.00880000

0.00584711

Carling, Township of

0.00557065

0.00880000

0.00880000

0.00880000

Casey, Township of

0.00467717

0.00880000

0.00880000

0.00880000

Central Manitoulin, Township of

0.00688166

0.00880000

0.00880000

0.00506696

Chamberlain, Township of

0.00301852

0.00497570

0.00880000

0.00477412

Chapleau, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Chapple, Township of

0.00593040

0.00880000

0.00880000

0.00459442

Charlton and Dack, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Chatham-Kent, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Chisholm, Township of

0.00880000

0.00643693

0.00880000

0.00752763

Cobalt, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Cochrane, Town of

0.00880000

0.00880000

0.00771725

0.00880000

Cockburn Island, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Coleman, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Conmee, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Cornwall, City of

0.00880000

0.00880000

0.00880000

0.00880000

Dawson, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Dorion, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Dryden, City of

0.00880000

0.00880000

0.00880000

0.00880000

Dubreuilville, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Dufferin, County of

0.00880000

0.00880000

0.00856022

0.00792019

Durham, Region of

0.00880000

0.00880000

0.00880000

0.00880000

Ear Falls, Township of

0.00880000

0.00880000

0.00880000

0.00880000

East Ferris, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Elgin, County of

0.00880000

0.00880000

0.00880000

0.00880000

Elliot Lake, City of

0.00880000

0.00880000

0.00819560

0.00880000

Emo, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Englehart, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Espanola, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Essex, County of

0.00872098

0.00880000

0.00880000

0.00880000

Evanturel, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Fauquier-Strickland, Township of

0.00880000

0.00431149

0.00580449

0.00880000

Fort Frances, Town of

0.00880000

0.00880000

0.00880000

0.00880000

French River, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Frontenac, County of

0.00880000

0.00880000

0.00880000

0.00880000

Gananoque, Separated Town of

0.00880000

0.00880000

0.00880000

0.00880000

Gauthier, Township of

0.00589674

0.00880000

0.00880000

0.00880000

Gillies, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Gordon/Barrie Island, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Gore Bay, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Greenstone, Municipality of

0.00880000

0.00880000

0.00343299

0.00880000

Grey, County of

0.00880000

0.00880000

0.00880000

0.00880000

Guelph, City of

0.00880000

0.00880000

0.00880000

0.00880000

Haldimand, County of

0.00880000

0.00880000

0.00880000

0.00880000

Haliburton, County of

0.00880000

0.00880000

0.00880000

0.00663886

Halton, Region of

0.00770552

0.00880000

0.00880000

0.00864766

Hamilton, City of

0.00880000

0.00880000

0.00880000

0.00880000

Harley, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Harris, Township of

0.00880000

0.00521783

0.00880000

0.00880000

Hastings, County of

0.00880000

0.00880000

0.00880000

0.00669159

Hearst, Town of

0.00880000

0.00880000

0.00715368

0.00663570

Hilliard, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Hilton Beach, Village of

0.00880000

0.00880000

0.00880000

0.00880000

Hilton, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Hornepayne, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Hudson, Township of

0.00880000

0.00880000

0.00584244

0.00880000

Huron, County of

0.00880000

0.00880000

0.00458716

0.00677916

Huron Shores, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Ignace, Township of

0.00880000

0.00880000

0.00853735

0.00880000

Iroquois Falls, Town of

0.00880000

0.00880000

0.00803222

0.00880000

James, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Jocelyn, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Johnson, Township of

0.00880000

0.00880000

0.00707060

0.00880000

Joly, Township of

0.00810484

0.00880000

0.00880000

0.00880000

Kapuskasing, Town of

0.00880000

0.00880000

0.00763320

0.00880000

Kawartha Lakes, City of

0.00880000

0.00880000

0.00880000

0.00880000

Kearney, Town of

0.00602794

0.00789639

0.00880000

0.00880000

Kenora, City of

0.00880000

0.00880000

0.00880000

0.00880000

Kerns, Township of

0.00596158

0.00880000

0.00835780

0.00880000

Killarney, Municipality of

0.00568569

0.00880000

0.00880000

0.00353645

Kingston, City of

0.00880000

0.00880000

0.00880000

0.00880000

Kirkland Lake, Town of

0.00880000

0.00880000

0.00880000

0.00880000

La Vallee, Township of

0.00880000

0.00880000

0.00880000

0.00115600

Laird, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Lake of the Woods, Township of

0.00772929

0.00880000

0.00880000

0.00802319

Lambton, County of

0.00875611

0.00880000

0.00880000

0.00880000

Lanark, County of

0.00880000

0.00880000

0.00880000

0.00880000

Larder Lake, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Latchford, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Leeds and Grenville, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Lennox and Addington, County of

0.00880000

0.00880000

0.00880000

0.00880000

London, City of

0.00880000

0.00880000

0.00880000

0.00880000

Macdonald, Meredith and Aberdeen Additional, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Machar, Township of

0.00783763

0.00655620

0.00593986

0.00880000

Machin, Township of

0.00880000

0.00529884

0.00880000

0.00880000

Magnetawan, Municipality of

0.00709582

0.00880000

0.00880000

0.00880000

Manitouwadge, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Marathon, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Markstay-Warren, Municipality of

0.00880000

0.00772281

0.00880000

0.00880000

Matachewan, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Mattawa, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Mattawan, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Mattice-Val Côté, Township of

0.00880000

0.00880000

0.00445055

0.00880000

McDougall, Township of

0.00764924

0.00880000

0.00880000

0.00764924

McGarry, Township of

0.00880000

0.00418996

0.00880000

0.00880000

McKellar, Township of

0.00880000

0.00880000

0.00880000

0.00880000

McMurrich/Monteith, Township of

0.00880000

0.00425628

0.00206841

0.00880000

Middlesex, County of

0.00880000

0.00880000

0.00880000

0.00880000

Moonbeam, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Moosonee, Town of

0.00678228

0.00880000

0.00880000

0.00880000

Morley, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Muskoka, District Municipality of

0.00681019

0.00799699

0.00425921

0.00790439

Nairn and Hyman, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Neebing, Municipality of

0.00396753

0.00880000

0.00880000

0.00571707

Niagara, Region of

0.00880000

0.00880000

0.00880000

0.00880000

Nipigon, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Nipissing, Township of

0.00880000

0.00247459

0.00880000

0.00684276

Norfolk, County of

0.00880000

0.00880000

0.00880000

0.00880000

North Bay, City of

0.00880000

0.00880000

0.00880000

0.00880000

Northeastern Manitoulin and the Islands, Town of

0.00880000

0.00880000

0.00880000

0.00667984

Northumberland, County of

0.00880000

0.00880000

0.00880000

0.00880000

O’Connor, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Oliver Paipoonge, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Opasatika, Township of

0.00880000

0.00880000

0.00539944

0.00498043

Orillia, City of

0.00880000

0.00880000

0.00880000

0.00880000

Ottawa, City of

0.00839886

0.00880000

0.00880000

0.00880000

Owen Sound, City of

0.00880000

0.00880000

0.00880000

0.00880000

Oxford, County of

0.00880000

0.00880000

0.00880000

0.00880000

Papineau-Cameron, Township of

0.00880000

0.00880000

0.00593169

0.00639835

Parry Sound, Town of

0.00852267

0.00650266

0.00880000

0.00880000

Peel, Region of

0.00880000

0.00880000

0.00880000

0.00831729

Pelee, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Pembroke, City of

0.00880000

0.00880000

0.00880000

0.00880000

Perry, Township of

0.00832501

0.00596791

0.00590076

0.00880000

Perth, County of

0.00880000

0.00880000

0.00880000

0.00880000

Peterborough, City of

0.00880000

0.00880000

0.00880000

0.00880000

Peterborough, County of

0.00880000

0.00880000

0.00880000

0.00880000

Pickle Lake, Township of

0.00553869

0.00049704

0.00880000

0.00483683

Plummer Additional, Township of

0.00880000

0.00880000

0.00752162

0.00880000

Powassan, Municipality of

0.00880000

0.00880000

0.00753775

0.00880000

Prescott and Russell, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Prescott, Separate Town of

0.00880000

0.00880000

0.00880000

0.00880000

Prince, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Prince Edward, County of

0.00706031

0.00880000

0.00508185

0.00223960

Quinte West, City of

0.00880000

0.00880000

0.00880000

0.00880000

Rainy River, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Red Lake, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Red Rock, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Renfrew, County of

0.00880000

0.00880000

0.00880000

0.00880000

Ryerson, Township of

0.00692152

0.00880000

0.00880000

0.00880000

Sables-Spanish Rivers, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Sault Ste. Marie, City of

0.00880000

0.00880000

0.00880000

0.00880000

Schreiber, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Seguin, Township of

0.00666974

0.00880000

0.00880000

0.00406447

Shuniah, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Simcoe, County of

0.00880000

0.00880000

0.00880000

0.00880000

Sioux Lookout, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Sioux Narrows-Nestors Falls, Township of

0.00880000

0.00729366

0.00880000

0.00880000

Smiths Falls, Separated Town of

0.00880000

0.00880000

0.00880000

0.00880000

Smooth Rock Falls, Town of

0.00880000

0.00880000

0.00880000

0.00880000

South Algonquin, Township of

0.00496193

0.00880000

0.00880000

0.00766612

South River, Village of

0.00880000

0.00815926

0.00412122

0.00880000

Spanish, Town of

0.00880000

0.00880000

0.00880000

0.00880000

St. Charles, Municipality of

0.00577910

0.00880000

0.00880000

0.00620364

St. Joseph, Township of

0.00770563

0.00880000

0.00880000

0.00661451

St. Marys, Separated Town of

0.00880000

0.00880000

0.00880000

0.00880000

St. Thomas, City of

0.00880000

0.00880000

0.00880000

0.00880000

Stormont, Dundas and Glengarry, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Stratford, City of

0.00880000

0.00880000

0.00880000

0.00880000

Strong, Township of

0.00687504

0.00880000

0.00555103

0.00880000

Sudbury, City of Greater

0.00880000

0.00880000

0.00880000

0.00880000

Sundridge, Village of

0.00880000

0.00880000

0.00654769

0.00880000

Tarbutt, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Tehkummah, Township of

0.00880000

0.00880000

0.00880000

0.00777024

Temagami, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Temiskaming Shores, Town of

0.00880000

0.00880000

0.00809919

0.00880000

Terrace Bay, Township of

0.00880000

0.00880000

0.00880000

0.00880000

The Archipelago, Township of

0.00635908

0.00776030

0.00880000

0.00167740

The North Shore, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Thessalon, Town of

0.00880000

0.00755657

0.00661381

0.00880000

Thornloe, Village of

0.00880000

0.00880000

0.00880000

0.00880000

Thunder Bay, City of

0.00880000

0.00880000

0.00880000

0.00880000

Timmins, City of

0.00880000

0.00880000

0.00880000

0.00880000

Toronto, City of

0.00880000

0.00880000

0.00880000

0.00880000

Val Rita-Harty, Township of

0.00880000

0.00880000

0.00690763

0.00880000

Waterloo, Region of

0.00880000

0.00880000

0.00880000

0.00880000

Wawa, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Wellington, County of

0.00880000

0.00880000

0.00880000

0.00811182

West Nipissing, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

White River, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Whitestone, Municipality of

0.00586377

0.00880000

0.00880000

0.00880000

Windsor, City of

0.00877771

0.00880000

0.00880000

0.00880000

York, Region of

0.00880000

0.00880000

0.00880000

0.00528649

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 5; O. Reg. 576/22, s. 1, 4 (1); O. Reg. 5/24, s. 1.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2024
(Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Espanola, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Essex, County of

0.00880000

0.00880000

0.00872098

0.00633473

Hamilton, City of

0.00880000

0.00880000

0.00880000

0.00880000

Kenora, City of

0.00880000

0.00880000

0.00880000

0.00880000

Lambton, County of

0.00880000

0.00880000

0.00880000

0.00679260

Marathon, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Ottawa, City of

0.00880000

0.00880000

0.00775935

0.00549581

Sault Ste. Marie, City of

0.00880000

0.00880000

0.00880000

0.00880000

Smooth Rock Falls, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Windsor, City of

0.00880000

0.00880000

0.00880000

0.00822145

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1, 4 (1, 2); O. Reg. 5/24, s. 1.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2024
(Expressed as fractions of assessed value)

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.00880000

0.00880000

Chatham-Kent, Municipality of

0.00880000

0.00880000

Dryden, City of

0.00880000

0.00880000

Dubreuilville, Township of

0.00880000

0.00880000

Ear Falls, Township of

0.00880000

0.00880000

Elgin, County of

0.00880000

0.00880000

Espanola, Town of

0.00880000

0.00880000

Essex, County of

0.00880000

0.00880000

Fort Frances, Town of

0.00880000

0.00880000

Hamilton, City of

0.00880000

0.00880000

Hearst, Town of

0.00880000

0.00880000

Iroquois Falls, Town of

0.00880000

0.00880000

James, Township of

0.00880000

0.00880000

Kapuskasing, Town of

0.00880000

0.00880000

Kenora, City of

0.00880000

0.00880000

Lambton, County of

0.00880000

0.00880000

Leeds and Grenville, United Counties of

0.00880000

0.00880000

Lennox and Addington, County of

0.00880000

0.00880000

Marathon, Town of

0.00880000

0.00880000

Orillia, City of

0.00880000

0.00880000

Ottawa, City of

0.00880000

0.00880000

Owen Sound, City of

0.00880000

0.00880000

Powassan, Municipality of

0.00880000

0.00880000

Prescott and Russell, United Counties of

0.00880000

0.00880000

Quinte West, City of

0.00880000

0.00880000

Renfrew, County of

0.00880000

0.00880000

Sault Ste. Marie, City of

0.00880000

0.00880000

Smooth Rock Falls, Town of

0.00880000

0.00880000

St. Marys, Separated Town of

0.00880000

0.00880000

St. Thomas, City of

0.00880000

0.00880000

Stormont, Dundas and Glengarry, United Counties of

0.00880000

0.00880000

Sudbury, City of Greater

0.00880000

0.00880000

Thessalon, Town of

0.00653412

0.00880000

Thunder Bay, City of

0.00880000

0.00880000

Timmins, City of

0.00880000

0.00880000

Windsor, City of

0.00880000

0.00880000

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

table 4
tax rate for business properties in unattached unorganized territories for 2024
(Expressed as fractions of assessed value)

District

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipe Line Property Class

Tax Rate for the Landfill Property Class

Algoma

Sault Ste. Marie Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00880000

0.00880000

0.00698313

0.00829465

Cochrane

Hearst Locality Education

0.00743939

0.00869287

0.00516933

0.00880000

Cochrane

James Bay Lowlands Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Cochrane

Kap SRF and District Locality Education

0.00880000

0.00383334

0.00653976

0.00880000

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6060”)

0.00880000

0.00880000

0.00880000

0.00618298

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6093”)

0.00880000

0.00880000

0.00880000

0.00880000

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6096”)

0.00880000

0.00880000

0.00880000

0.00880000

Kenora

Keewatin-Patricia District Locality Education

0.00800301

0.00880000

0.00880000

0.00880000

Kenora

Kenora Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Kenora

Red Lake Locality Education

0.00724716

0.00880000

0.00880000

0.00227545

Kenora

Sturgeon Lake Locality Education

0.00736495

0.00880000

0.00880000

0.00880000

Manitoulin

Manitoulin Locality Education

0.00831012

0.00854291

0.00880000

0.00880000

Nipissing

Nipissing Combined School Boards

0.00880000

0.00880000

0.00880000

0.00880000

Nipissing

Timiskaming Board of Education

0.00844508

0.00880000

0.00880000

0.00880000

Parry Sound

East Parry Sound Board of Education

0.00806675

0.00880000

0.00856534

0.00880000

Parry Sound

South River Township School Authority

0.00853965

0.00880000

0.00880000

0.00880000

Parry Sound

West Parry Sound Board of Education

0.00654584

0.00880000

0.00880000

0.00880000

Rainy River

Atikokan Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Rainy River

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)

0.00880000

0.00880000

0.00880000

0.00880000

Rainy River

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)

0.00720129

0.00599774

0.00880000

0.00880000

Rainy River

Mine Centre DSA Locality Education

0.00213734

0.00333662

0.00880000

0.00880000

Sudbury

Asquith Garvey DSA Locality Education

0.00468931

0.00582315

0.00880000

0.00880000

Sudbury

Chapleau Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Sudbury

Espanola Locality Education

0.00880000

0.00619443

0.00880000

0.00880000

Sudbury

Foleyet DSA Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Sudbury

Gogama DSA Locality Education

0.00708392

0.00880000

0.00880000

0.00880000

Sudbury

Missarenda DSA Locality Education

0.00456610

0.00880000

0.00880000

0.00880000

Sudbury

Sudbury Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Thunder Bay

Allanwater DSA Locality Education

0.00239259

0.00880000

0.00880000

0.00880000

Thunder Bay

Armstrong DSA Locality Education

0.00600736

0.00880000

0.00880000

0.00880000

Thunder Bay

Auden DSA Locality Education

0.00064240

0.00880000

0.00880000

0.00880000

Thunder Bay

Ferland DSA Locality Education

0.00049671

0.00880000

0.00880000

0.00880000

Thunder Bay

Lake Superior Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Thunder Bay

Lakehead Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Thunder Bay

Nipigon Red Rock Locality Education

0.00538140

0.00880000

0.00880000

0.00880000

Thunder Bay

Savant Lake DSA Locality Education

0.00532219

0.00880000

0.00880000

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00531244

0.00393111

0.00307924

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Timiskaming

Timiskaming Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 6; O. Reg. 576/22, s. 1, 4 (1); O. Reg. 5/24, s. 1.

Table 5
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2024
(EXPRESSED AS FRACTIONS OF ASSESSED VALUE)

Municipality

Rate for the Commercial Property Class

Rate for the Industrial Property Class

Rate for the Pipe Line Property Class

Rate for the Landfill Property Class

Alberton, Township of

0.00980000

0.00980000

0.00980000

0.00925034

Armour, Township of

0.00690833

0.00395200

0.00519019

0.00980000

Armstrong, Township of

0.00980000

0.00980000

0.00964207

0.00980000

Assiginack, Township of

0.00842583

0.00676308

0.00980000

0.00980000

Atikokan, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Baldwin, Township of

0.00980000

0.00980000

0.00796553

0.00980000

Barrie, City of

0.00980000

0.01062384

0.00980000

0.00524134

Belleville, City of

0.01250000

0.01250000

0.01122046

0.01250000

Billings, Township of

0.00644236

0.00980000

0.00980000

0.00352821

Black River-Matheson, Township of

0.00980000

0.00980000

0.00817516

0.00980000

Blind River, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Bonfield, Township of

0.00980000

0.00980000

0.00668371

0.00980000

Brant, County of

0.01250000

0.01250000

0.01250000

0.01250000

Brantford, City of

0.01250000

0.01250000

0.01236930

0.01250000

Brethour, Township of

0.00439262

0.00980000

0.00980000

0.00445422

Brockville, City of

0.01250000

0.01250000

0.01142785

0.00980000

Bruce, County of

0.00980000

0.01250000

0.00958720

0.00980000

Bruce Mines, Town of

0.00980000

0.00980000

0.00658154

0.00980000

Burk’s Falls, Village of

0.00980000

0.00980000

0.00955889

0.00980000

Burpee and Mills, Township of

0.00494118

0.00980000

0.00980000

0.00980000

Callander, Municipality of

0.00980000

0.00980000

0.00864536

0.00980000

Calvin, Township of

0.00601963

0.00980000

0.00907364

0.00584711

Carling, Township of

0.00557065

0.00980000

0.00980000

0.00980000

Casey, Township of

0.00467717

0.00980000

0.00980000

0.00980000

Central Manitoulin, Township of

0.00688166

0.00980000

0.00980000

0.00506696

Chamberlain, Township of

0.00301852

0.00497570

0.00921266

0.00477412

Chapleau, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Chapple, Township of

0.00593040

0.00980000

0.00980000

0.00459442

Charlton and Dack, Municipality of

0.00980000

0.00980000

0.00896777

0.00980000

Chatham-Kent, Municipality of

0.01236564

0.01250000

0.01248862

0.03657373

Chisholm, Township of

0.00980000

0.00643693

0.00980000

0.00752763

Cobalt, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Cochrane, Town of

0.00980000

0.00980000

0.00771725

0.00980000

Cockburn Island, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Coleman, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Conmee, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Cornwall, City of

0.01250000

0.01250000

0.01250000

0.01250000

Dawson, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dorion, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dryden, City of

0.00980000

0.00980000

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dufferin, County of

0.00918303

0.01250000

0.00856022

0.00792019

Durham, Region of

0.00980000

0.01250000

0.00980000

0.00980000

Ear Falls, Township of

0.00980000

0.00980000

0.00980000

0.00980000

East Ferris, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Elgin, County of

0.00980000

0.01250000

0.00980000

0.23687812

Elliot Lake, City of

0.00980000

0.00980000

0.00819560

0.00980000

Emo, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Englehart, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Espanola, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Essex, County of

0.01229514

0.01250000

0.01250000

0.01122591

Evanturel, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Fauquier-Strickland, Township of

0.00980000

0.00431149

0.00580449

0.00980000

Fort Frances, Town of

0.00980000

0.00980000

0.00980000

0.00980000

French River, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Frontenac, County of

0.01250000

0.01250000

0.00980000

0.01250000

Gananoque, Separated Town of

0.01250000

0.01250000

0.00980000

0.00980000

Gauthier, Township of

0.00589674

0.00883039

0.00980000

0.00962973

Gillies, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Gordon/Barrie Island, Municipality of

0.00973463

0.00980000

0.00980000

0.00980000

Gore Bay, Town of

0.00980000

0.00884341

0.00980000

0.00980000

Greenstone, Municipality of

0.00980000

0.00980000

0.00343299

0.00980000

Grey, County of

0.01250000

0.01250000

0.00980000

0.01250000

Guelph, City of

0.01102552

0.01250000

0.01250000

0.00980000

Haldimand, County of

0.01163509

0.01250000

0.01250000

0.01250000

Haliburton, County of

0.00980000

0.00980000

0.00980000

0.00663886

Halton, Region of

0.00770552

0.01098184

0.00980000

0.00864766

Hamilton, City of

0.00980000

0.01166409

0.00980000

0.01680173

Harley, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Harris, Township of

0.00980000

0.00521783

0.00980000

0.00980000

Hastings, County of

0.00944951

0.00980000

0.00936385

0.00669159

Hearst, Town of

0.00980000

0.00980000

0.00715368

0.00663570

Hilliard, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Hilton Beach, Village of

0.00980000

0.00980000

0.00980000

0.00980000

Hilton, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Hornepayne, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Hudson, Township of

0.00980000

0.00980000

0.00584244

0.00980000

Huron, County of

0.00980000

0.00980000

0.00458716

0.00677916

Huron Shores, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Ignace, Township of

0.00980000

0.00980000

0.00853735

0.00980000

Iroquois Falls, Town of

0.00980000

0.00980000

0.00803222

0.00980000

James, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Jocelyn, Township of

0.00980000

0.00980000

0.00980000

0.00929572

Johnson, Township of

0.00980000

0.00980000

0.00707060

0.00980000

Joly, Township of

0.00810484

0.00980000

0.00980000

0.00980000

Kapuskasing, Town of

0.00980000

0.00980000

0.00763320

0.00980000

Kawartha Lakes, City of

0.00980000

0.01250000

0.01250000

0.00980000

Kearney, Town of

0.00602794

0.00789639

0.00980000

0.00980000

Kenora, City of

0.00980000

0.00980000

0.00980000

0.00980000

Kerns, Township of

0.00596158

0.00980000

0.00835780

0.00980000

Killarney, Municipality of

0.00568569

0.00980000

0.00980000

0.00353645

Kingston, City of

0.01250000

0.01250000

0.01208565

0.00980000

Kirkland Lake, Town of

0.00980000

0.00980000

0.00980000

0.00980000

La Vallee, Township of

0.00906164

0.00980000

0.00980000

0.00115600

Laird, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Lake of the Woods, Township of

0.00772929

0.00980000

0.00980000

0.00802319

Lambton, County of

0.01237520

0.01250000

0.00980000

0.03964162

Lanark, County of

0.01250000

0.01250000

0.01250000

0.00980000

Larder Lake, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Latchford, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Leeds and Grenville, United Counties of

0.01250000

0.01250000

0.01219450

0.01133835

Lennox and Addington, County of

0.01250000

0.01250000

0.00980000

0.01250000

London, City of

0.01250000

0.01250000

0.01250000

0.01250000

Macdonald, Meredith and Aberdeen Additional, Township of

0.00980000

0.00980000

0.00901297

0.00980000

Machar, Township of

0.00783763

0.00655620

0.00593986

0.00980000

Machin, Township of

0.00980000

0.00529884

0.00980000

0.00980000

Magnetawan, Municipality of

0.00709582

0.00969327

0.00980000

0.00980000

Manitouwadge, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Marathon, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Markstay-Warren, Municipality of

0.00980000

0.00772281

0.00980000

0.00980000

Matachewan, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Mattawa, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Mattawan, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Mattice-Val Côté, Township of

0.00980000

0.00980000

0.00445055

0.00980000

McDougall, Township of

0.00764924

0.00980000

0.00980000

0.00764924

McGarry, Township of

0.00980000

0.00418996

0.00980000

0.00980000

McKellar, Township of

0.00980000

0.00980000

0.00980000

0.00980000

McMurrich/Monteith, Township of

0.00900069

0.00425628

0.00206841

0.00980000

Middlesex, County of

0.01220720

0.01250000

0.01144706

0.00980000

Moonbeam, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Moosonee, Town of

0.00678228

0.00980000

0.00980000

0.00980000

Morley, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Muskoka, District Municipality of

0.00681019

0.00799699

0.00425921

0.00790439

Nairn and Hyman, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Neebing, Municipality of

0.00396753

0.00980000

0.00980000

0.00571707

Niagara, Region of

0.00980000

0.01250000

0.00980000

0.01714649

Nipigon, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing, Township of

0.00933728

0.00247459

0.00980000

0.00684276

Norfolk, County of

0.01250000

0.01250000

0.01250000

0.00980000

North Bay, City of

0.00980000

0.00980000

0.00980000

0.00980000

Northeastern Manitoulin and the Islands, Town of

0.00935249

0.00980000

0.00980000

0.00667984

Northumberland, County of

0.01250000

0.01250000

0.01096633

0.01250000

O’Connor, Township of

0.00923338

0.00980000

0.00980000

0.00980000

Oliver Paipoonge, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Opasatika, Township of

0.00965286

0.00980000

0.00539944

0.00498043

Orillia, City of

0.01134445

0.01250000

0.01250000

0.01146075

Ottawa, City of

0.00970038

0.01250000

0.01250000

0.01148666

Owen Sound, City of

0.01250000

0.01250000

0.00980000

0.01250000

Oxford, County of

0.01250000

0.01250000

0.00980000

0.01250000

Papineau-Cameron, Township of

0.00896091

0.00980000

0.00593169

0.00639835

Parry Sound, Town of

0.00852267

0.00650266

0.00980000

0.00980000

Peel, Region of

0.00944727

0.01066032

0.01189049

0.00831729

Pelee, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Pembroke, City of

0.01250000

0.01250000

0.00980000

0.00980000

Perry, Township of

0.00832501

0.00596791

0.00590076

0.00980000

Perth, County of

0.00980000

0.01250000

0.01250000

0.00980000

Peterborough, City of

0.01250000

0.01250000

0.00980000

0.00980000

Peterborough, County of

0.00980000

0.01250000

0.00980000

0.00980000

Pickle Lake, Township of

0.00553869

0.00049704

0.00980000

0.00483683

Plummer Additional, Township of

0.00980000

0.00980000

0.00752162

0.00980000

Powassan, Municipality of

0.00945188

0.00980000

0.00753775

0.00980000

Prescott and Russell, United Counties of

0.00980000

0.01250000

0.00980000

0.00980000

Prescott, Separate Town of

0.01250000

0.01250000

0.00980000

0.00980000

Prince, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Prince Edward, County of

0.00706031

0.01250000

0.00508185

0.00223960

Quinte West, City of

0.01250000

0.01250000

0.00980000

0.00980000

Rainy River, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Red Lake, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Red Rock, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Renfrew, County of

0.01250000

0.01250000

0.00980000

0.00980000

Ryerson, Township of

0.00692152

0.00980000

0.00980000

0.00980000

Sables-Spanish Rivers, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Sault Ste. Marie, City of

0.00980000

0.00980000

0.00980000

0.00980000

Schreiber, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Seguin, Township of

0.00666974

0.00980000

0.00980000

0.00406447

Shuniah, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Simcoe, County of

0.00980000

0.01250000

0.01237518

0.00980000

Sioux Lookout, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Sioux Narrows-Nestors Falls, Township of

0.00980000

0.00729366

0.00980000

0.00980000

Smiths Falls, Separated Town of

0.01250000

0.01250000

0.01231520

0.00980000

Smooth Rock Falls, Town of

0.00980000

0.00980000

0.00908177

0.00980000

South Algonquin, Township of

0.00496193

0.00980000

0.00980000

0.00766612

South River, Village of

0.00977214

0.00815926

0.00412122

0.00980000

Spanish, Town of

0.00980000

0.00980000

0.00980000

0.00980000

St. Charles, Municipality of

0.00577910

0.00980000

0.00980000

0.00620364

St. Joseph, Township of

0.00770563

0.00980000

0.00980000

0.00661451

St. Marys, Separated Town of

0.00980000

0.01250000

0.01247778

0.00980000

St. Thomas, City of

0.01250000

0.01250000

0.00887611

0.00980000

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01250000

0.00980000

0.05908938

Stratford, City of

0.01250000

0.01250000

0.00980000

0.01250000

Strong, Township of

0.00687504

0.00980000

0.00555103

0.00966360

Sudbury, City of Greater

0.00980000

0.00980000

0.00980000

0.00980000

Sundridge, Village of

0.00980000

0.00980000

0.00654769

0.00980000

Tarbutt, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Tehkummah, Township of

0.00901677

0.00980000

0.00980000

0.00777024

Temagami, Municipality of

0.00980000

0.00980000

0.00930842

0.00980000

Temiskaming Shores, Town of

0.00980000

0.00980000

0.00809919

0.00980000

Terrace Bay, Township of

0.00980000

0.00980000

0.00980000

0.00980000

The Archipelago, Township of

0.00635908

0.00776030

0.00980000

0.00167740

The North Shore, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Thessalon, Town of

0.00980000

0.00800781

0.00661381

0.00980000

Thornloe, Village of

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay, City of

0.00980000

0.00980000

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00980000

0.00980000

0.00980000

Toronto, City of

0.00980000

0.01067220

0.01250000

0.00980000

Val Rita-Harty, Township of

0.00980000

0.00980000

0.00690763

0.00980000

Waterloo, Region of

0.01250000

0.01250000

0.00980000

0.01250000

Wawa, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Wellington, County of

0.00924236

0.01250000

0.01250000

0.00811182

West Nipissing, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

White River, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Whitestone, Municipality of

0.00586377

0.00980000

0.00980000

0.00980000

Windsor, City of

0.01233519

0.01250000

0.01250000

0.00980000

York, Region of

0.00896686

0.00980000

0.01250000

0.00528649

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 7; O. Reg. 576/22, s. 1, 4 (3); O. Reg. 5/24, s. 1.

table 6
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
COMMERCIAL CLASSES FOR 2024
(Expressed as fractions of Assessed Value)

Municipality

Rate for the Commercial Property Class

Rate for the Office Building Property Class

Rate for the Shopping Centre Property Class

Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01250000

0.00980000

0.01250000

0.00980000

Espanola, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Essex, County of

0.01250000

0.00980000

0.01229514

0.00633473

Hamilton, City of

0.00980000

0.00980000

0.00980000

0.00980000

Kenora, City of

0.00980000

0.00980000

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

0.01250000

0.00679260

Marathon, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Ottawa, City of

0.00980000

0.01250000

0.00775935

0.00549581

Sault Ste. Marie, City of

0.00980000

0.00980000

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Windsor, City of

0.01250000

0.01250000

0.01250000

0.00822145

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1, 4 (3, 4); O. Reg. 5/24, s. 1.

table 7
RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
INDUSTRIAL CLASSES FOR 2024
(Expressed as fractions of assessed value)

Municipality

Rate for the Industrial Property Class

Rate for the Large Industrial Property Class

Atikokan, Township of

0.00980000

0.00980000

Chatham-Kent, Municipality of

0.01250000

0.01250000

Dryden, City of

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00980000

Ear Falls, Township of

0.00980000

0.00980000

Elgin, County of

0.01250000

0.01250000

Espanola, Town of

0.00980000

0.00980000

Essex, County of

0.01250000

0.01250000

Fort Frances, Town of

0.00980000

0.00980000

Hamilton, City of

0.01166409

0.01166409

Hearst, Town of

0.00980000

0.00980000

Iroquois Falls, Town of

0.00980000

0.00980000

James, Township of

0.00980000

0.00980000

Kapuskasing, Town of

0.00980000

0.00980000

Kenora, City of

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

Leeds and Grenville, United Counties of

0.01250000

0.01250000

Lennox and Addington, County of

0.01250000

0.01250000

Marathon, Town of

0.00980000

0.00980000

Orillia, City of

0.01250000

0.01250000

Ottawa, City of

0.01250000

0.01250000

Owen Sound, City of

0.01250000

0.01250000

Powassan, Municipality of

0.00980000

0.00980000

Prescott and Russell, United Counties of

0.01250000

0.01250000

Quinte West, City of

0.01250000

0.01250000

Renfrew, County of

0.01250000

0.01250000

Sault Ste. Marie, City of

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

0.00980000

St. Marys, Separated Town of

0.01250000

0.01250000

St. Thomas, City of

0.01250000

0.01250000

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01250000

Sudbury, City of Greater

0.00980000

0.00980000

Thessalon, Town of

0.00653412

0.00980000

Thunder Bay, City of

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00980000

Windsor, City of

0.01250000

0.01250000

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1; O. Reg. 576/22, s. 1; O. Reg. 5/24, s. 1.

table 8
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2024
(Expressed as fractions of assessed value)

District

Territory

Rate for the Commercial Property Class

Rate for the Industrial Property Class

Rate for the Pipe Line Property Class

Rate for the Landfill Property Class

Algoma

Sault Ste. Marie Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00886807

0.00980000

0.00698313

0.00829465

Cochrane

Hearst Locality Education

0.00743939

0.00869287

0.00516933

0.01030000

Cochrane

James Bay Lowlands Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Cochrane

Kap SRF and District Locality Education

0.00980000

0.00383334

0.00653976

0.00980000

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6060”)

0.00948184

0.00980000

0.00980000

0.00618298

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6093”)

0.00980000

0.00980000

0.00980000

0.00980000

Kenora

Dryden Locality Education (assessment roll numbers beginning with “6096”)

0.00980000

0.00927098

0.00980000

0.00980000

Kenora

Keewatin-Patricia District Locality Education

0.00800301

0.00980000

0.00980000

0.00980000

Kenora

Kenora Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Kenora

Red Lake Locality Education

0.00724716

0.00980000

0.00980000

0.00227545

Kenora

Sturgeon Lake Locality Education

0.00736495

0.00980000

0.00980000

0.00980000

Manitoulin

Manitoulin Locality Education

0.00831012

0.00854291

0.00980000

0.00980000

Nipissing

Nipissing Combined School Boards

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing

Timiskaming Board of Education

0.00844508

0.00980000

0.00980000

0.00980000

Parry Sound

East Parry Sound Board of Education

0.00806675

0.00980000

0.00856534

0.00980000

Parry Sound

South River Township School Authority

0.00853965

0.00980000

0.00980000

0.00980000

Parry Sound

West Parry Sound Board of Education

0.00654584

0.00881572

0.00980000

0.00980000

Rainy River

Atikokan Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Rainy River

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)

0.00882994

0.00980000

0.00980000

0.00980000

Rainy River

Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)

0.00720129

0.00599774

0.00980000

0.00980000

Rainy River

Mine Centre DSA Locality Education

0.00213734

0.00333662

0.00980000

0.00980000

Sudbury

Asquith Garvey DSA Locality Education

0.00468931

0.00582315

0.00980000

0.00980000

Sudbury

Chapleau Locality Education

0.00902994

0.00980000

0.00980000

0.00980000

Sudbury

Espanola Locality Education

0.00914423

0.00619443

0.00980000

0.00980000

Sudbury

Foleyet DSA Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Sudbury

Gogama DSA Locality Education

0.00708392

0.00980000

0.00980000

0.00980000

Sudbury

Missarenda DSA Locality Education

0.00456610

0.00980000

0.00980000

0.00980000

Sudbury

Sudbury Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay

Allanwater DSA Locality Education

0.00239259

0.00980000

0.00980000

0.00980000

Thunder Bay

Armstrong DSA Locality Education

0.00600736

0.00980000

0.00980000

0.00980000

Thunder Bay

Auden DSA Locality Education

0.00064240

0.00980000

0.00980000

0.00980000

Thunder Bay

Ferland DSA Locality Education

0.00049671

0.00980000

0.00980000

0.00980000

Thunder Bay

Lake Superior Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay

Lakehead Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay

Nipigon Red Rock Locality Education

0.00538140

0.00980000

0.00980000

0.00980000

Thunder Bay

Savant Lake DSA Locality Education

0.00532219

0.00980000

0.00980000

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00531244

0.00393111

0.00307924

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Timiskaming

Timiskaming Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

O. Reg. 46/21, s. 10; O. Reg. 11/22, s. 1, 8; O. Reg. 576/22, s. 1, 4 (3); O. Reg. 5/24, s. 1.

Tables 9-16 Revoked:  O. Reg. 177/07, s. 15.

Tables 17-20 Revoked:  O. Reg. 114/11, s. 8.

 

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