Education Act
Loi sur l’éducation
ontario REGULATION 400/98
Amended to O. Reg. 115/04
TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES
Historical version for the period April 26, 2004 to June 29, 2004.
Disclaimer: This consolidation is not an official copy of the law because it is affected by one or more retroactive provisions which have not been incorporated into it. For information about the retroactive provisions, see O. Reg. 203/04, section 4 and O. Reg. 212/04, section 2.
This Regulation is made in English only.
CONTENTS
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Sections |
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1 |
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2 |
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3 |
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4-6 |
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Tax Rates for 2000 for Business Properties in Municipalities |
7-8 |
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9-11 |
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12-13 |
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Tax rates for the pipeline property class in organized territory |
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Tax rates for business property in unattached unorganized territory for 1998 |
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Tax rates for business property in unattached unorganized territory for 1999 |
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Tax rates for specified business property classes in specified municipalities for 1999 |
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Tax rate adjustments to tax rates in table 4 |
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Tax rates for business properties in unattached unorganized territory for 2000 |
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Tax rates for business property classes in specified municipalities for 2000 |
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Tax rates for business properties in municipalities for 2001 |
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Tax rates for business properties in unattached unorganized territory for 2001 |
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Tax rates for business properties in municipalities for 2002 |
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Tax rates for business properties in unattached unorganized territories for 2002 |
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Tax rates for specified municipalities for 2002 |
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Tax rates for business properties in municipalities for 2003 |
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Tax rates for business properties in unattached unorganized territories for 2003 |
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Tax rates for business properties in municipalities for 2004 |
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Tax rates for business properties in unattached unorganized territories for 2004 |
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1. (1) The tax rate for school purposes for residential property for the purposes of section 257.7 of the Act is prescribed as the following percentage of the assessed value of the property:
1. 0.414 per cent per year for 1999 and 2000.
2. 0.373 per cent per year for 2001 and 2002.
3. 0.335 per cent per year for 2003.
4. 0.296 per cent per year for 2004. O. Reg. 169/01, s. 1; O. Reg. 74/03, s. 1 (1, 2); O. Reg. 115/04, s. 1 (1).
(2) The tax rate for school purposes for property in the farmlands property class and the managed forests property class, as prescribed under the Assessment Act, is the following percentage of the assessed value of the property:
1. 0.1035 per cent per year for 1999 and 2000.
2. 0.09325 per cent per year for 2001 and 2002. O. Reg. 169/01, s. 1; O. Reg. 74/03, s. 1 (3).
(3) The tax rate for school purposes for 2003 for property in the farm property class and the managed forests property class, as prescribed under the Assessment Act, is 0.08375 per cent of the assessed value of the property. O. Reg. 74/03, s. 1 (4).
(4) The tax rate for school purposes for 2004 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0740 per cent of the assessed value of the property. O. Reg. 115/04, s. 1 (2).
2. (1) This section applies with respect to property in the pipeline property class, as prescribed under the Assessment Act, that is in a municipality. O. Reg. 400/98, s. 2 (1).
(2) For 1998, 1999 and 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 for the pipeline property class is the tax rate in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 2.
(3) For 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipalities not referred to in Table 1 for the pipeline property class is 1.719 per cent of the assessed value of the property. O. Reg. 169/01, s. 2.
(4) For 2001, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 8 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 2.
(5) For 2002, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 138/02, s. 1.
(6) For 2003, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 74/03, s. 2.
(7) For 2004, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 15 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 115/04, s. 2.
Business Property in Unattached Unorganized Territory
3. (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.
(2) The tax rates set out in the following Tables are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for the following years for the property classes prescribed under the Assessment Act in the territories set out in the Tables:
1. For 1998, Table 2.
2. For 1999,
i. Table 3 if the territory is listed in Table 3, or
ii. Table 2 if the territory is not listed in Table 3.
3. For 2000,
i. Table 3 if the territory is listed in Table 3,
ii. Table 6 if the territory is listed in Table 6, or
iii. Table 2 if the territory is not listed in Table 3 or 6.
4. For 2001, Table 9.
5. For 2002, Table 11.
6. For 2003, Table 14.
7. For 2004, Table 16. O. Reg. 115/04, s. 3 (1).
(2.1)-(2.7) Revoked: O. Reg. 115/04, s. 3 (1).
(3) The tax rate prescribed under subsection (2) for a year is reduced as follows for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class:
1. The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent.
2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent. O. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2 (2); O. Reg. 74/03, s. 3 (2); O. Reg. 115/04, s. 3 (2).
Business Property in Municipalities
4. (1) This section applies with respect to business property, as defined in section 257.5 of the Act, other than property described in clause (c) of that definition and property in the pipeline property class, so long as that business property is within a municipality or is deemed under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 308/99, s. 1.
(2) Subject to subsections (3) and (4), the tax rate for school purposes set for 1998 by a municipality other than a lower tier municipality is prescribed as the tax rate for school purposes for that municipality for 1999, for the purposes of section 257.7 of the Act. O. Reg. 308/99, s. 1.
(3) Subject to subsection (4), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality, the tax rate for 1999 shall be equal to 98 per cent of the tax rate for school purposes set for 1998. O. Reg. 308/99, s. 1.
(4) If the weighted average tax rate for 1998 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) or (3) shall be reduced for 1999 by an amount equal to one-seventh of the difference between the tax rate set for 1998 and 3.3 per cent. O. Reg. 308/99, s. 1.
(5) The definitions set out in subsection 257.12.2 (9) of the Act apply for the purposes of this section. O. Reg. 308/99, s. 1.
(6) In addition to the reduction provided under subsection (4), the tax rate for 1999 for the City of Brockville shall be reduced for property in the industrial property class by 0.3409 per cent. O. Reg. 395/99, s. 2 (1).
(7) In addition to the reduction provided under subsection (4), the tax rate for 1999 in the City of Belleville shall be reduced for property in the industrial property class by 0.3206 per cent. O. Reg. 308/99, s. 1.
(8) In addition to the reduction provided under subsection (4), the tax rate for 1999 in The Regional Municipality of Hamilton-Wentworth shall be reduced,
(a) for the assessment or portion thereof on the 1999 assessment roll, as returned, that does not exceed $500,000 on property in the industrial property class, by 0.165985 per cent;
(b) for the portion of the assessment on the 1999 assessment roll, as returned, that exceeds $500,000 on property in the industrial property class, by 0.207481 per cent; and
(c) for property in the large industrial property class, by 0.235292 per cent. O. Reg. 395/99, s. 2 (2).
(9) In addition to the reduction provided under subsection (4), the tax rate for 1999 in The Regional Municipality of Niagara shall be reduced,
(a) for property in the industrial property class, by 0.063717 per cent; and
(b) for property in the large industrial property class, by 0.084523 per cent. O. Reg. 395/99, s. 2 (2); O. Reg. 421/99, s. 1.
5. (1) Despite section 4 and subject to subsection (2), the tax rates for school purposes for 1999 for the municipalities and property classes set out in Table 4 are as set out in Table 4. O. Reg. 421/99, s. 2.
(2) The tax rates for school purposes for the municipalities and property classes set out in Table 4, other than the Town of New Liskeard, shall be adjusted for 1999 as provided in Table 5. O. Reg. 421/99, s. 2.
6. For 1999 and subsequent years, the tax rate for school purposes for the Township of Mattice-Val Coté, expressed as a fraction of assessed value, for property in the industrial property class is 0.033. O. Reg. 598/99, s. 1.
Tax Rates for 2000 for Business Properties in Municipalities
7. (1) This section applies with respect to business property as defined in section 257.5 of the Act, other than property described in clause (c) of that definition and property in the pipeline property class, so long as the business property is within a municipality or is deemed under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 287/00, s. 2.
(2) The prescribed tax rate for school purposes in a municipality for 2000 for the purposes of section 257.7 of the Act shall be equal to,
(a) the tax rate for school purposes prescribed for 1999 in section 4 or Table 4 for the municipality, in cases other than the case described in clause (b); or
(b) 98 per cent of the tax rate described in clause (a), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality in 2000 and did not apply in 1999. O. Reg. 287/00, s. 2.
(3) If the weighted average tax rate for 1999 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) shall be reduced for 2000 by an amount equal to one-sixth of the difference between the tax rate established for 1999 and 3.3 per cent. O. Reg. 287/00, s. 2.
(4) For the purposes of subsection (3), if a by-law under section 368.2 of the Municipal Act applies to property in the commercial property class in the municipality for 2000, the reduction in the tax rate shall be determined as follows:
1. Determine the 2000 tax rates set for occupied property in the commercial property class in the by-law under section 368.2 of that Act.
2. Determine the portion of the 2000 assessment subject to the same tax rate as follows:
i. If a reduction under section 368.1 of that Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.
ii. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned.
3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each portion of the commercial property class subject to that tax rate.
4. Total the amount of the tax determined under paragraph 3 for the commercial property class.
5. Total the amount of the assessment under paragraph 2 for the commercial property class.
6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.
7. Subtract 0.033000 from the quotient determined under paragraph 6.
8. Divide the difference by 6.
9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.
10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).
11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.
12. Multiply the 1999 tax rate for school purposes levied by the municipality for each portion of the assessment in the commercial property class by the quotient determined under paragraph 11. O. Reg. 287/00, s. 2.
(5) For the purposes of subsection (3), if the commercial classes in a municipality comprise the commercial property class and another property class, the reduction in the tax rate shall be determined as follows:
1. Determine the tax rate set by the municipality in 1999 in each of the commercial classes.
2. Determine the 2000 assessment for each of the commercial classes as follows:
i. If a reduction under section 368.1 of the Municipal Act applies, determine the assessment of all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.
ii. Otherwise, determine the assessment for all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned.
3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each of the commercial classes.
4. Total the amount of the tax determined under paragraph 3 for all of the commercial classes.
5. Total the amount of the assessment under paragraph 2 for all of the commercial classes.
6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.
7. Subtract 0.033000 from the quotient determined under paragraph 6.
8. Divide the difference by 6.
9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.
10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).
11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.
12. Multiply the 1999 tax rate for school purposes levied by the municipality for each of the commercial classes by the quotient determined under paragraph 11. O. Reg. 287/00, s. 2.
(6) Subsections (4) and (5) also apply, with necessary modifications, with respect to property in the industrial property class or in one of the industrial property classes. O. Reg. 287/00, s. 2.
(6.1) In addition to the reduction provided under subsection (3), the tax rate for 2000 in The Regional Municipality of Hamilton-Wentworth shall be reduced,
(a) for the portion of the assessment on the 2000 assessment roll, as returned, that does not exceed $500,000 on property in the industrial property class, by 0.00168106;
(b) for the portion of the assessment on the 2000 assessment roll, as returned, that exceeds $500,000 on property in the industrial property class, by 0.00210133; and
(c) for property in the large industrial class, by 0.00219175. O. Reg. 516/00, s. 1.
(6.2) In addition to the reduction provided under subsection (3), the tax rate for 2000 in The Regional Municipality of Niagara shall be reduced for property in the large industrial class by 0.00118970. O. Reg. 516/00, s. 1.
(7) The definitions set out in subsection 257.12.2 (9) of the Act apply for the purposes of this section. O. Reg. 287/00, s. 2.
(8) In this section,
“2000 assessment roll or rolls” means the 1999 assessment roll or rolls for taxation in 2000. O. Reg. 287/00, s. 2.
8. (1) Despite section 7, the tax rates for school purposes for 2000 for the municipalities and property classes set out in Table 7 are as set out in Table 7. O. Reg. 287/00, s. 2.
(2) The tax rate for school purposes for Kingston in the industrial property class for 2000 is 0.03949971, but shall be reduced for 2000 by 0.00003967. O. Reg. 516/00, s. 2.
(3) The tax rate for school purposes for the City of Cornwall in the industrial property class shall be reduced for 2000 by 0.00092437. O. Reg. 516/00, s. 2.
(4) Despite section 7, the tax rate for school purposes for the Township of Shedden in the industrial property class for 2000 is 0.01684752. O. Reg. 516/00, s. 2.
(5) Despite section 7, the tax rate for school purposes for the Township of Sioux Narrows in the industrial property class for 2000 is 0.01694620. O. Reg. 516/00, s. 2.
(6) The tax rate for school purposes for The Regional Municipality of Ottawa-Carleton in the professional sports facility property class for 2000 is 0.03067600, but shall be reduced for 2000 by 0.02456700. O. Reg. 516/00, s. 2.
(7) The tax rate for school purposes for the City of Ottawa in the professional sports facility property class for 2001 is 0.022831, but shall be reduced for 2001 by 0.02080579. O. Reg. 421/01, s. 1.
(8) Despite section 7, the tax rate for school purposes for 2000 for the City of Elliott Lake for property in the industrial property class is 0.03300000. O. Reg. 138/02, s. 3.
(9) Despite section 7, the tax rates for school purposes for 2000 for the Municipality of Magnetawan are,
(a) 0.01114944 for property in the commercial property class; and
(b) 0.00794849 for property in the industrial property class. O. Reg. 138/02, s. 3.
(10) Despite section 7, the tax rates for school purposes for 2000 for the City of Owen Sound are,
(a) 0.03741497 for property in the industrial property class; and
(b) 0.04512568 for property in the large industrial property class. O. Reg. 138/02, s. 3.
Tax Rates for Business Properties after 2000
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. 115/04, s. 4 (1).
(1.1) 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. 115/04, s. 4 (1).
(2) For 2001, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 8 are the following rates for the following classes of property:
1. For the commercial classes, the annual tax rate is the rate in the column entitled “Commercial Classes” in the Table set out opposite the name of the municipality.
2. For the industrial classes, the annual tax rate is the rate in the column entitled “Industrial Classes” in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 3; O. Reg. 326/01, s. 1.
(3) For 2002, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 are the following rates for the following classes of property:
1. For the commercial 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 industrial property 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. O. Reg. 138/02, s. 4.
(4) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the commercial property class if it were not in the optional property class:
1. The 2002 tax rate for the business property is equal to the 2001 tax rate for property in the optional property class if,
i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and
ii. the tax rates are equal for 2001 and 2002 for property in the commercial property class in the municipality in which the business property is located.
2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,
i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and
ii. the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.
3. The 2002 tax rate for the business property is the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply. O. Reg. 138/02, s. 4.
(5) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the industrial property class if it were not in the optional property class:
1. The 2002 tax rate for the business property is equal to its 2001 tax rate if,
i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and
ii. the tax rates are equal for 2001 and 2002 for property in the industrial property class in the municipality in which the business property is located.
2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,
i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and
ii. the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.
3. The 2002 tax rate for the business property is the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply. O. Reg. 138/02, s. 4.
(5.1) Despite subsections (3), (4) and (5), the tax rates for school purposes for 2002 for the purposes of section 257.7 of the Act for the Region of Durham and the City of Hamilton are the tax rates for the property classes set out in Table 12 opposite the name of each municipality. O. Reg. 240/02, s. 1.
(6) Revoked: O. Reg. 115/04, s. 4 (2).
(7) For 2003, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 are the following rates for the following classes of property:
1. For the commercial classes, 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 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. O. Reg. 74/03, s. 4.
(8) For 2004, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 15 are the following rates for the following classes of property:
1. For the commercial classes, 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 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. O. Reg. 115/04, s. 4 (3).
(9) If there are two or more property classes in the commercial classes, the tax rate for school purposes for business properties in a property class in the commercial classes is determined by multiplying the 2004 tax ratio established for the property class under section 308, 309 or 310 of the Municipal Act, 2001 by the weighted tax rate for the commercial classes determined as follows:
1. Determine the total revenue from the commercial classes by multiplying the applicable tax rate determined under subsection (8) by the sum of the assessments for all properties in the commercial classes other than,
i. properties defined in section 306 of the Municipal Act, 2001 for which payments in lieu of taxes are made, and
ii. properties in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act.
2. Determine the weighted assessment for each property class in the commercial classes by,
i. multiplying the assessment for each property in the property class by the 2004 tax ratio applicable to that property class, and
ii. finding the sum of all amounts each of which is an amount determined under subparagraph i in respect of properties in the property class.
3. Determine the weighted assessment for the commercial classes by finding the sum of the weighted assessments of the property classes in the commercial classes.
4. Determine the weighted tax rate for the commercial classes by dividing the total revenue for the commercial classes determined under paragraph 1 by the weighted assessment for the commercial classes determined under paragraph 3. O. Reg. 115/04, s. 4 (3).
(10) If there are two or more property classes in the industrial classes, the tax rate for school purposes for business properties in a property class in the industrial classes is determined by multiplying the 2004 tax ratio established for the property class under section 308, 309 or 310 of the Municipal Act, 2001 by the weighted tax rate for the industrial classes determined as follows:
1. Determine the total revenue from the industrial classes by multiplying the applicable tax rate determined under subsection (8) by the sum of the assessments for all properties in the industrial classes other than,
i. properties defined in section 306 of the Municipal Act, 2001 for which payments in lieu of taxes are made, and
ii. properties in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act.
2. Determine the weighted assessment for each property class in the industrial classes by,
i. multiplying the assessment for each property in the property class by the 2004 tax ratio applicable to that property class, and
ii. finding the sum of all amounts each of which is an amount determined under subparagraph i in respect of properties in the property class.
3. Determine the weighted assessment for the industrial classes by finding the sum of the weighted assessments of the property classes in the industrial classes.
4. Determine the weighted tax rate for the industrial classes by dividing the total revenue for the industrial classes determined under paragraph 1 by weighted assessment for the industrial classes determined under paragraph 3. O. Reg. 115/04, s. 4 (3).
(11) For greater certainty in the application of subparagraph 2 i of subsection (9), if a municipality has passed a by-law opting to have the parking lot and vacant land class apply in the municipality, the assessment of a property that is vacant land, as defined in the regulations made under the Assessment Act, that would otherwise be included in a property class in the commercial classes is multiplied by the tax ratio for the parking lot and vacant land class and not by the tax ratio for the property class in which the property would otherwise have been included. O. Reg. 115/04, s. 4 (3).
(12) For the purposes of subsections (9) and (10), the assessment of a property is the amount according to the assessment roll, as adjusted in accordance with subsections 311 (5) and 312 (5) of the Municipal Act, 2001, less the same percentage of the assessment as the percentage reduction, if any, under section 313 of that Act in the tax rate applicable to the property for the year. O. Reg. 115/04, s. 4 (3).
10. (1) The tax rate for school purposes for 2001 for the City of Hamilton for property in the commercial property class is 0.02935146. O. Reg. 138/02, s. 5.
(2) The tax rate for school purposes for 2001 for the City of Hamilton for property in the industrial property class is 0.04006776. O. Reg. 138/02, s. 5.
11. The tax rate for school purposes for the industrial property classes in the City of North Bay for 2001 is 0.03785743, but shall be reduced for 2001 by 0.00708743. O. Reg. 464/01, s. 1.
12. (1) Despite the provisions of any other section, the tax rate for school purposes for the professional sports facility property class in the City of Ottawa for 2002 is 0.02283103, but shall be reduced for 2002 by 0.02043514. O. Reg. 240/02, s. 2.
(2) Despite the provisions of any other section, the tax rate for school purposes for the professional sports facility property class in the City of Ottawa for 2003 is 0.02039073, but shall be reduced for 2003 by 0.01809833. O. Reg. 373/03, s. 1.
13. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act apply, with necessary modifications, with respect to the tax rates set out in Table 15. O. Reg. 115/04, s. 5.
TABLE 1
TAX RATES FOR THE PIPELINE PROPERTY CLASS IN ORGANIZED TERRITORY
|
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value |
|
Alberton Tp |
0.062012 |
|
Armour Tp |
0.008822 |
|
Armstrong Tp |
0.014611 |
|
Assiginack Tp |
0.012224 |
|
Atikokan Tp |
0.035281 |
|
Baldwin Tp |
0.014073 |
|
Barrie C |
0.014855 |
|
Beardmore Tp |
0.008336 |
|
Belleville C |
0.017704 |
|
Black River-Matheson Tp |
0.012231 |
|
Blind River T |
0.015832 |
|
Bonfield Tp |
0.009096 |
|
Brant Co |
0.022810 |
|
Brantford C |
0.017356 |
|
Brethour Tp |
0.035660 |
|
Brockville C |
0.018169 |
|
Bruce Co |
0.014273 |
|
Bruce Mines T |
0.007734 |
|
Burk’s Falls V |
0.013177 |
|
Cache Bay T |
0.005376 |
|
Caldwell Tp |
0.016592 |
|
Calvin Tp |
0.013086 |
|
Casimir Jennings and Appleby Tp |
0.031706 |
|
Chamberlain Tp |
0.014344 |
|
Chapple Tp |
0.070450 |
|
Cobalt T |
0.015204 |
|
Cochrane T |
0.017641 |
|
Coleman Tp |
0.016247 |
|
Cornwall C |
0.019951 |
|
Dack Tp |
0.014012 |
|
Dawson Tp |
0.041499 |
|
Day and Bright Additional Tp |
0.019749 |
|
Dorion Tp |
0.037073 |
|
Dryden T/Barclay Tp |
0.018516 |
|
Dufferin Co |
0.011832 |
|
Durham R |
0.018213 |
|
Dymond Tp |
0.012345 |
|
Ear Falls Tp |
0.033943 |
|
East Ferris Tp |
0.024713 |
|
Elgin Co |
0.012966 |
|
Elliot Lake C |
0.010017 |
|
Emo Tp |
0.052512 |
|
Englehart T |
0.022043 |
|
Espanola T/Merritt Tp |
0.019851 |
|
Essex Co |
0.022904 |
|
Evanturel Tp |
0.015659 |
|
Fauquier-Strickland Tp |
0.009785 |
|
Fort Frances T |
0.023433 |
|
Gananoque ST |
0.015028 |
|
Geraldton T |
0.024124 |
|
Glackmeyer Tp |
0.014490 |
|
Grey Co |
0.010648 |
|
Guelph C |
0.025196 |
|
Hagar Tp |
0.048546 |
|
Haileybury T |
0.011447 |
|
Haldimand-Norfolk R |
0.020607 |
|
Halton R |
0.015341 |
|
Hamilton-Wentworth R |
0.016512 |
|
Hastings Co |
0.015010 |
|
Hearst T |
0.010469 |
|
Hilliard Tp |
0.041021 |
|
Hudson Tp |
0.008319 |
|
Huron Co |
0.006334 |
|
Ignace Tp |
0.013660 |
|
Iron Bridge V |
0.017431 |
|
Iroquois Falls T |
0.011561 |
|
Jaffray Melick T |
0.015019 |
|
Johnson Tp |
0.009034 |
|
Kapuskasing T |
0.011303 |
|
Keewatin T |
0.019864 |
|
Kenora T |
0.014030 |
|
Kerns Tp |
0.012386 |
|
Kingston C |
0.020542 |
|
Kirkland Lake T |
0.013824 |
|
La Vallee Tp |
0.073849 |
|
Lambton Co |
0.018201 |
|
Lanark Co |
0.023074 |
|
Latchford T |
0.014524 |
|
Leeds and Grenville Co |
0.022591 |
|
Lennox and Addington Co |
0.018761 |
|
London C |
0.021806 |
|
Longlac T |
0.021240 |
|
Macdonald Meredith et al Tp |
0.012600 |
|
Machar Tp |
0.010319 |
|
Machin Tp |
0.011925 |
|
Mattawa T |
0.013385 |
|
Mattawan Tp |
0.028061 |
|
Mattice-Val Cote Tp |
0.006256 |
|
Middlesex Co |
0.019118 |
|
Moonbeam Tp |
0.015038 |
|
Morley Tp |
0.072716 |
|
Municipality of Chatham-Kent |
0.019955 |
|
Muskoka D |
0.006717 |
|
Nairn & Hyman Tp |
0.044722 |
|
Neebing Tp |
0.069669 |
|
New City of Toronto |
0.020294 |
|
New Liskeard T |
0.012831 |
|
Niagara R |
0.017524 |
|
Nipigon Tp |
0.022290 |
|
North Bay C |
0.014791 |
|
North Himsworth Tp |
0.014820 |
|
Northeastern Manitoulin T |
0.005032 |
|
Northumberland Co |
0.019109 |
|
Oliver and Paipoonge Tp |
0.023297 |
|
Opasatika Tp |
0.007702 |
|
Orillia C |
0.026367 |
|
Ottawa-Carleton R |
0.019307 |
|
Owen Sound C |
0.028703 |
|
Oxford Co |
0.015380 |
|
Papineau-Cameron Tp |
0.008269 |
|
Peel R |
0.017666 |
|
Pembroke C |
0.013597 |
|
Perry Tp |
0.009892 |
|
Perth Co |
0.022432 |
|
Peterborough C |
0.016427 |
|
Peterborough Co |
0.017431 |
|
Plummer Additional Tp |
0.010389 |
|
Powassan T |
0.014353 |
|
Prescott and Russell Co |
0.016717 |
|
Prescott ST |
0.014658 |
|
Prince Edward County C |
0.006600 |
|
Quinte West C |
0.018023 |
|
Rainy River T |
0.029396 |
|
Ratter and Dunnet Tp |
0.046088 |
|
Red Rock Tp |
0.019556 |
|
Renfrew Co |
0.016390 |
|
Sault Ste. Marie C |
0.019117 |
|
Shuniah Tp |
0.036441 |
|
Simcoe Co |
0.021469 |
|
Smiths Falls ST |
0.018496 |
|
Smooth Rock Falls T |
0.013966 |
|
South Himsworth Tp |
0.013239 |
|
South River V |
0.006256 |
|
Springer Tp |
0.035085 |
|
St. Marys ST |
0.019550 |
|
St. Thomas C |
0.011792 |
|
Stormont, Dundas and Glengarry Co |
0.016488 |
|
Stratford C |
0.015397 |
|
Strong Tp |
0.009397 |
|
Sturgeon Falls T |
0.014582 |
|
Sudbury R |
0.016137 |
|
Sundridge V |
0.008047 |
|
Temagami Tp |
0.014220 |
|
Thessalon T |
0.008178 |
|
Thessalon Tp |
0.010303 |
|
Thompson Tp |
0.011678 |
|
Thunder Bay C |
0.025522 |
|
Timmins C |
0.024840 |
|
Trout Creek T |
0.015318 |
|
Val Rita-Harty Tp |
0.010127 |
|
Victoria Co |
0.025474 |
|
Waterloo R |
0.014572 |
|
Wellington Co |
0.024431 |
|
Windsor C |
0.022794 |
|
York R |
0.019469 |
O. Reg. 400/98, Table; O. Reg. 408/98, s. 1; O. Reg. 438/98, s. 3.
TABLE 2
TAX RATES FOR BUSINESS PROPERTY IN UNATTACHED UNORGANIZED TERRITORY FOR 1998
|
Territory |
Tax Rate — Expressed as a fraction of assessed value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Nippissing D |
|||
|
Murchison Lyell Sabine Localities |
0.003937 |
0.006648 |
0.000000 |
|
Timiskaming Board of Education |
0.015620 |
0.000000 |
0.018386 |
|
Nipissing Combined School Boards |
0.014395 |
0.026347 |
0.030798 |
|
Parry Sound D |
|||
|
South River Township School Authority |
0.012273 |
0.000000 |
0.000000 |
|
Magnetawan Township School Authority |
0.011631 |
0.015393 |
0.000000 |
|
West Parry Sound Board of Education |
0.008948 |
0.01656 |
0.000000 |
|
East Parry Sound Board of Education |
0.015157 |
0.024196 |
0.015458 |
|
Manitoulin D |
|||
|
Manitoulin Locality Education |
0.011076 |
0.010451 |
0.000000 |
|
Sudbury D |
|||
|
Sudbury Locality Education |
0.019065 |
0.029054 |
0.024814 |
|
Espanola Locality Education |
0.014744 |
0.008746 |
0.000000 |
|
Chapleau Locality Education |
0.009968 |
0.014017 |
0.000000 |
|
Foleyet DSA Locality Education |
0.011736 |
0.000000 |
0.000000 |
|
Gogama DSA Locality Education |
0.008466 |
0.000000 |
0.000000 |
|
Asquith, Garvey DSA Locality Education |
0.005257 |
0.011265 |
0.000000 |
|
Missarenda DSA Locality Education |
0.007511 |
0.003471 |
0.000000 |
|
Timiskaming D |
|||
|
Kirkland Lake Locality Education |
0.025707 |
0.047797 |
0.020697 |
|
Timiskaming Locality Education |
0.028122 |
0.036440 |
0.020063 |
|
Cochrane D |
|||
|
Hearst Locality Education |
0.011789 |
0.009736 |
0.007567 |
|
Kapuskasing SRF and Dist Locality Education |
0.017465 |
0.003966 |
0.009969 |
|
Cochrane-Iroquois Locality Education |
0.015712 |
0.020675 |
0.010310 |
|
Moosonee Dev Area Bd |
0.008378 |
0.014745 |
0.000000 |
|
James Bay Lowlands Education Locality |
0.031087 |
0.000000 |
0.000000 |
|
Algoma D |
|||
|
Sault Ste. Marie Locality Education |
0.025144 |
0.02758 |
0.000000 |
|
Central Algoma Locality Education |
0.017267 |
0.015304 |
0.011737 |
|
Michipicoten Locality Education |
0.020247 |
0.026656 |
0.000000 |
|
North Shore Locality Education |
0.032324 |
0.020308 |
0.016003 |
|
Thunder Bay D |
|||
|
Collins DSA Locality Education |
0.000000 |
0.000000 |
0.000000 |
|
Allanwater DSA Locality Education |
0.006295 |
0.000000 |
0.000000 |
|
Geraldton DSA Locality Education |
0.012571 |
0.015097 |
0.006327 |
|
Nipigon Red Rock Locality Education |
0.005036 |
0.002692 |
0.021993 |
|
Lake Superior Locality Education |
0.032354 |
0.032866 |
0.000000 |
|
Lakehead Locality Education |
0.019668 |
0.040276 |
0.032870 |
|
Auden DSA Locality Education |
0.006531 |
0.000000 |
0.000000 |
|
Ferland DSA Locality Education |
0.000000 |
0.000000 |
0.000000 |
|
Armstrong DSA Locality Education |
0.007366 |
0.000000 |
0.000000 |
|
Caramat DSA Locality Education |
0.012659 |
0.000000 |
0.000000 |
|
Kashabowie DSA Locality Education |
0.006439 |
0.000000 |
0.000000 |
|
Kilkenny DSA Locality Education |
0.007474 |
0.000000 |
0.008572 |
|
Savant Lake DSA Locality Education |
0.008467 |
0.000000 |
0.000000 |
|
Upsala DSA Locality Education |
0.008257 |
0.00545 |
0.003984 |
|
Rainy River D |
|||
|
Fort Frances/Rainy River Education Locality (assessment roll numbers beginning with “5902”) |
0.013169 |
0.01653 |
0.000000 |
|
Fort Frances/Rainy River Education Locality (assessment roll numbers beginning with “5903”) |
0.010762 |
0.009895 |
0.000000 |
|
Mine Centre DSA Locality Education |
0.007418 |
0.003614 |
0.000000 |
|
Atikokan Locality Education |
0.022309 |
0.033698 |
0.098442 |
|
Kenora D |
|||
|
Slate Falls DSA |
0.000000 |
0.000000 |
0.000000 |
|
Summer Beaver DSA Locality Education |
0.010737 |
0.000000 |
0.000000 |
|
Kenora Locality Education |
0.019073 |
0.016259 |
0.026538 |
|
Dryden Locality Education (assessment roll numbers beginning with “6091”) |
0.020106 |
0.000000 |
0.000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6091”) |
0.020106 |
0.000000 |
0.000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.016090 |
0.000000 |
0.019561 |
|
Red Lake Locality Education |
0.012638 |
0.035416 |
0.023720 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.013572 |
0.012853 |
0.023870 |
|
Sturgeon Lake Locality Education |
0.006472 |
0.000000 |
0.000000 |
O. Reg. 79/99, s. 1; O. Reg. 308/99, s. 2; O. Reg. 598/99, s. 2.
TABLE 3
Tax Rates for Business Property in Unattached Unorganized Territory for 1999
|
Territory |
Tax Rate — Expressed as a fraction of assessed value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Timiskaming D |
|||
|
Kirkland Lake Locality Education |
0.025707 |
0.045683 |
0.020697 |
|
Timiskaming Locality Education |
0.028122 |
0.035949 |
0.020063 |
|
Thunder Bay D |
|||
|
Lakehead Locality Education |
0.019668 |
0.039237 |
0.032870 |
|
Rainy River D |
|||
|
Atikokan Locality Education |
0.022309 |
0.033598 |
0.098442 |
|
Kenora D |
|||
|
Red Lake Locality Education |
0.012638 |
0.035071 |
0.023720 |
O. Reg. 395/99, s. 3.
TABLE 4
TAX RATES FOR SPECIFIED BUSINESS PROPERTY CLASSES IN SPECIFIED MUNICIPALITIES FOR 1999
|
Municipality |
Tax Rate — Expressed as a fraction of assessed value |
||||||
|
Commercial Property Class |
Office Building Property Class |
Shopping Centre Property Class |
Parking Lots and Vacant Property Class |
Industrial Property Class |
Large Industrial Property Class |
Pipeline Property Class |
|
|
Elliot Lake, C |
0.03191414 |
0.02266643 |
0.02396006 |
0.01223977 |
0.08150721 |
|
|
|
Fort Frances, T |
0.02750655 |
|
|
|
0.02537946 |
0.04263607 |
|
|
French River, T |
0.01758750 |
|
|
|
0.02312531 |
|
|
|
Gordon, Tp |
0.01357382 |
|
|
|
0.00809615 |
|
|
|
Huron Shores, Tp |
0.02208559 |
|
|
|
0.02291321 |
|
0.01495257 |
|
Killarney, T |
0.01114146 |
|
|
|
0.02244737 |
|
|
|
Lake of the Woods, T |
0.01485032 |
|
|
|
|
|
|
|
Markstay-Warren, T |
0.01330836 |
|
|
|
0.01058325 |
|
0.04039705 |
|
Nairn and Hyman, Tp |
0.02428463 |
|
|
|
0.03717201 |
|
|
|
Neebing, Mun |
0.00832464 |
|
|
|
|
|
0.06966900 |
|
New Liskeard, T |
|
|
|
|
0.03300000 |
|
|
|
Red Lake, M |
0.02425649 |
|
|
|
0.03231971 |
0.03368630 |
|
|
St. Charles, T |
0.01037221 |
|
|
|
0.08835184 |
|
0.03170600 |
|
Sioux Lookout, T |
0.01709352 |
|
|
|
0.02719009 |
|
|
|
Stratford, C |
0.02615213 |
|
|
|
0.03831381 |
|
|
|
West Nipissing, T |
0.01659234 |
|
|
|
0.02472112 |
0.06766787 |
0.02590054 |
O. Reg. 496/99, s. 1; O. Reg. 598/99, s. 3.
TABLE 5
TAX RATE ADJUSTMENTS TO TAX RATES IN TABLE 4
|
Municipality |
Tax Rate — Expressed as a fraction of assessed value |
|||||
|
Commercial Property Class |
Office Building Property Class |
Shopping Centre Property Class |
Parking Lots and Vacant Land Property Class |
Industrial Property Class |
Large Industrial Property Class |
|
|
Elliot Lake, C |
0.00493237 |
0.00350313 |
0.00370306 |
0.00189167 |
0.00197280 |
|
|
Fort Frances, T |
0.00254199 |
|
|
|
0.00005215 |
0.00008760 |
|
Gordon, T |
0.00006952 |
|
|
|
0.00050915 |
|
|
Nairn and Hyman, Tp |
0.00217163 |
|
|
|
0.00476734 |
|
|
Red Lake, M |
0.00568749 |
|
|
|
0.00703401 |
0.00840345 |
|
Sioux Lookout, T |
0.00446084 |
|
|
|
0.00177306 |
|
|
Stratford, C |
0.00071303 |
|
|
|
- 0.00001948 |
|
O. Reg. 421/99, s. 3; O. Reg. 598/99, s. 4.
TABLE 6
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORY FOR 2000
|
Territory |
Tax Rate — Expressed as a fraction of assessed value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Timiskaming D |
|||
|
Kirkland Lake Locality Education |
0.025707 |
0.043569 |
0.020697 |
|
Timiskaming Locality Education |
0.028122 |
0.035457 |
0.020063 |
|
Thunder Bay D |
|||
|
Lakehead Locality Education |
0.019668 |
0.038197 |
0.032870 |
|
Rainy River D |
|||
|
Atikokan Locality Education |
0.022309 |
0.033499 |
0.098442 |
|
Kenora D |
|||
|
Red Lake Locality Education |
0.012638 |
0.034726 |
0.023720 |
O. Reg. 287/00, s. 3.
TABLE 7
TAX RATES FOR BUSINESS PROPERTY CLASSES IN SPECIFIED MUNICIPALITIES FOR 2000
|
2000 Restructurings — Education Tax Rates |
|||||||
|
Municipality |
Commercial |
Office |
Shopping Centre |
Parking Lot |
Industrial |
Large Industrial |
Pipelines |
|
Belleville |
0.02438319 |
|
|
|
0.03746729 |
|
0.01770400 |
|
Whitestone |
0.00929744 |
|
|
|
0.01044030 |
|
|
|
McDougall |
0.00988071 |
|
|
|
0.02227882 |
|
|
|
Cochrane |
0.02171871 |
|
|
|
0.01885320 |
|
0.01145781 |
|
Magnetawan |
0.00523436 |
|
|
|
0.00532864 |
|
|
|
Kenora |
0.01905450 |
0.02302631 |
0.02707077 |
0.01576212 |
0.02893659 |
0.03763762 |
0.01574772 |
O. Reg. 287/00, s. 3.
TABLE 8
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2001
|
Municipality |
Tax Rate — Expressed as a fraction of Assessed Value |
||
|
Commercial Classes |
Industrial Classes |
Pipeline Property Class |
|
|
Alberton Tp |
0.01190955 |
0.01107915 |
0.05647475 |
|
Armour Tp |
0.01088830 |
0.00409721 |
0.00812490 |
|
Armstrong Tp |
0.01830750 |
0.02328361 |
0.01352351 |
|
Assiginack Tp |
0.01202920 |
0.00818670 |
|
|
Atikokan Tp |
0.03289660 |
0.03026371 |
0.03317816 |
|
Baldwin Tp |
0.01328390 |
0.00551717 |
0.01347754 |
|
Barrie C |
0.01979077 |
0.02420117 |
0.01407785 |
|
Barrie Island Tp |
0.00681394 |
0.01444787 |
|
|
Belleville C |
0.02389553 |
0.03671795 |
0.01681705 |
|
Billings Tp |
0.00966411 |
0.01424371 |
|
|
Black River —Matheson Tp |
0.02589356 |
0.01809375 |
0.01123694 |
|
Blind River T |
0.02839935 |
0.03086344 |
0.01515063 |
|
Bonfield Tp |
0.01412964 |
0.01800652 |
0.00847340 |
|
Brant County |
0.02454071 |
0.03556542 |
0.02143168 |
|
Brantford C |
0.02386006 |
0.03830831 |
0.01670102 |
|
Brethour Tp |
|
|
0.03196768 |
|
Brockville C |
0.02433536 |
0.04346692 |
0.01748998 |
|
Bruce Co |
0.01685266 |
0.02395808 |
0.01313486 |
|
Bruce Mines T |
0.01372292 |
0.01755636 |
0.00740489 |
|
Burk’s Falls V |
0.01474500 |
0.02117223 |
0.01272930 |
|
Burpee and Mills Tp |
0.00747740 |
|
|
|
Calvin Tp |
0.00797686 |
0.02861190 |
0.01218129 |
|
Carling Tp |
0.00779394 |
0.01159340 |
|
|
Casey Tp |
0.01311294 |
0.03506584 |
|
|
Central Manitoulin Tp |
0.00965790 |
0.01265866 |
|
|
Chamberlain Tp |
0.00505600 |
0.00398160 |
0.01326043 |
|
Chapleau Tp |
0.01499596 |
0.01190577 |
|
|
Chapple Tp |
0.00881947 |
0.00990616 |
0.06405332 |
|
Charlton T |
0.00996660 |
0.01533673 |
|
|
Chatham-Kent, Mun of |
0.02221276 |
0.03557141 |
0.01908648 |
|
Chisholm Tp |
0.01225209 |
0.00510120 |
|
|
Cobalt T |
0.02426786 |
|
0.01476490 |
|
Cochrane T |
0.02128434 |
0.01847614 |
0.01050333 |
|
Cockburn Island Tp |
0.01720229 |
|
|
|
Coleman Tp |
0.01724394 |
0.04318596 |
0.01476506 |
|
Conmee Tp |
0.01902648 |
0.01716067 |
|
|
Cornwall C |
0.02656441 |
0.04152616 |
0.01890200 |
|
Dack Tp |
0.01783561 |
|
0.01293799 |
|
Dawson Tp |
0.02648155 |
0.00771705 |
0.03820025 |
|
Dorion Tp |
0.03729310 |
|
0.03389059 |
|
Dryden C |
0.01810094 |
0.03911542 |
0.01701742 |
|
Dubreuilville Tp |
0.02224051 |
0.03147744 |
|
|
Dufferin Co |
0.01672522 |
0.02949075 |
0.01099406 |
|
Durham R |
0.01940433 |
0.03418768 |
0.01730720 |
|
Dymond Tp |
0.02502445 |
0.00175438 |
0.01138050 |
|
Ear Falls Tp |
0.02467052 |
0.04207683 |
0.03171375 |
|
East Ferris Tp |
0.01305569 |
0.01714782 |
0.02306304 |
|
Elgin Co |
0.01792400 |
0.03772133 |
0.01267879 |
|
Elliot Lake C |
0.02813659 |
0.03106565 |
0.00963503 |
|
Emo Tp |
0.01710659 |
0.02722663 |
0.04986708 |
|
Englehart T |
0.01634070 |
0.03209500 |
0.02127544 |
|
Espanola T |
0.02107512 |
0.04469821 |
0.01919617 |
|
Essex Co |
0.01795822 |
0.03465642 |
0.02160279 |
|
Evanturel Tp |
0.01262165 |
0.01001952 |
0.01445562 |
|
Fauquier-Strickland Tp |
0.01577708 |
0.00990071 |
0.00904205 |
|
Fort Frances T |
0.02593684 |
0.02385913 |
0.02259276 |
|
French River M |
0.01723604 |
0.02266279 |
|
|
Frontenac Co |
0.02323930 |
0.03877951 |
|
|
Gananoque ST |
0.02256774 |
0.04239591 |
0.01438905 |
|
Gauthier Tp |
0.01087016 |
0.00951580 |
|
|
Gillies Tp |
0.01298355 |
0.00960502 |
|
|
Gordon Tp |
0.01323421 |
0.00743526 |
|
|
Gore Bay T |
0.01506877 |
0.01496467 |
|
|
Greenstone M |
0.01739853 |
0.02635245 |
0.00415112 |
|
Grey Co |
0.01925202 |
0.02747425 |
0.01063742 |
|
Guelph C |
0.02256149 |
0.03647925 |
0.02332090 |
|
Haileybury T |
0.01954135 |
0.02858600 |
0.01049542 |
|
Haldimand Co |
0.02294162 |
0.03542590 |
0.02093686 |
|
Haliburton Co |
0.01662593 |
0.01857271 |
|
|
Halton R |
0.01832099 |
0.02879711 |
0.01459365 |
|
Hamilton C |
0.03130593 |
0.04053660 |
0.01545241 |
|
Harley Tp |
0.01653652 |
0.03382960 |
|
|
Harris Tp |
0.01712300 |
0.01219403 |
0.01567354 |
|
Hastings Co |
0.01391709 |
0.01965782 |
0.01419480 |
|
Hearst T |
0.01175623 |
0.01807157 |
0.00962236 |
|
Hilliard Tp |
|
|
0.03677359 |
|
Hilton Beach V |
0.01396500 |
0.01396500 |
|
|
Hilton Tp |
0.01172726 |
0.00706800 |
|
|
Hornepayne Tp |
0.01341474 |
0.01813676 |
|
|
Hudson Tp |
0.01655000 |
0.01575400 |
0.00764889 |
|
Huron Co |
0.01451060 |
0.01651735 |
0.00578969 |
|
Huron Shores M |
0.02164388 |
0.02245495 |
0.01417434 |
|
Ignace Tp |
0.01790754 |
0.01273961 |
0.01304179 |
|
Iroquois Falls T |
0.02076276 |
0.03456629 |
0.01081795 |
|
James Tp |
0.03321548 |
0.01833329 |
|
|
Jocelyn Tp |
0.01361405 |
0.01115200 |
|
|
Johnson Tp |
0.01506430 |
|
0.00853204 |
|
Joly Tp |
0.01448611 |
|
|
|
Kapuskasing T |
0.02277549 |
0.03527404 |
0.01042050 |
|
Kearney T |
0.01042014 |
0.01003158 |
|
|
Kenora C |
0.01925686 |
0.03604291 |
0.01371570 |
|
Kerns Tp |
0.00831495 |
|
0.01141982 |
|
Killarney M |
0.01091863 |
0.01368593 |
|
|
Kingston C |
0.02240816 |
0.03870972 |
0.01973896 |
|
Kirkland Lake T |
0.03019380 |
0.02681894 |
0.01307154 |
|
La Vallee Tp |
0.01321923 |
0.01736578 |
0.06858779 |
|
Laird Tp |
0.01591569 |
0.01484110 |
|
|
Lake of the Woods Tp |
0.01428760 |
|
|
|
Lambton Co |
0.02304471 |
0.03762578 |
0.01681466 |
|
Lanark Co |
0.02019692 |
0.03882826 |
0.02139531 |
|
Larder Lake Tp |
0.01672958 |
0.01789186 |
|
|
Latchford T |
0.03212244 |
0.02059063 |
0.01319936 |
|
Leeds & Grenville Co |
0.01969304 |
0.04334098 |
0.02161918 |
|
Lennox and Addington Co |
0.02190083 |
0.03687135 |
0.01762337 |
|
London C |
0.02974376 |
0.03967159 |
0.02034120 |
|
Macdonald Meredith et al Tp |
0.01472700 |
0.01228900 |
0.01196479 |
|
Machar Tp |
0.01307270 |
0.00546854 |
0.00950721 |
|
Machin Tp |
0.01339071 |
0.00841006 |
0.01808677 |
|
Magnetawan M |
0.01149244 |
0.00794849 |
|
|
Manitouwadge Tp |
0.02885910 |
0.03507212 |
|
|
Marathon T |
0.02141267 |
0.04483566 |
|
|
Markstay-Warren M |
0.01304219 |
0.01037159 |
0.03734571 |
|
Matachewan Tp |
0.02016734 |
0.03241320 |
|
|
Mattawa T |
0.01592473 |
0.02468148 |
0.01306685 |
|
Mattawan Tp |
0.01600200 |
0.00309800 |
0.02720845 |
|
Mattice — Val Cote Tp |
0.02094019 |
0.03104100 |
0.00573313 |
|
McDougall Tp |
0.00968310 |
0.02183324 |
|
|
McGarry Tp |
0.01394405 |
0.00435627 |
|
|
McKellar Tp |
0.01104469 |
0.01185471 |
|
|
McMurrich/Monteith Tp |
0.01519000 |
0.00457000 |
0.00150811 |
|
Michipicoten Tp |
0.02426623 |
0.02173051 |
|
|
Middlesex Co |
0.01950968 |
0.02831568 |
0.01816658 |
|
Moonbeam Tp |
0.02573548 |
0.01818574 |
0.01400268 |
|
Moosonee T |
0.00821000 |
0.01445000 |
|
|
Morley Tp |
0.01461582 |
0.00487610 |
0.06832932 |
|
Muskoka D |
0.01029433 |
0.01241464 |
0.00623877 |
|
Nairn & Hyman Tp |
0.02379894 |
0.03574715 |
0.04265765 |
|
Neebing M |
0.00815815 |
|
0.06564147 |
|
New Liskeard T |
0.03357088 |
0.03234000 |
0.01223680 |
|
Niagara R |
0.01905554 |
0.03875254 |
0.01644132 |
|
Nipigon Tp |
0.02930505 |
0.01781553 |
0.02057659 |
|
Nipissing Tp |
0.01401899 |
0.00438066 |
|
|
Norfolk Co |
0.02294162 |
0.03542590 |
0.01993731 |
|
North Bay C |
0.02437355 |
0.03785743 |
0.01383795 |
|
North Himsworth Tp |
0.01519363 |
0.01855622 |
0.01371884 |
|
Northeastern Manitoulin & the Island Tp |
0.01211599 |
0.01358476 |
0.00503200 |
|
Northumberland Co |
0.02286479 |
0.04032228 |
0.01828160 |
|
O'Connor Tp |
0.01381992 |
0.01091202 |
|
|
Oliver Paipoonge Tp |
0.02035864 |
0.03235619 |
0.02160104 |
|
Opasatika Tp |
0.01185016 |
0.01725584 |
0.00706030 |
|
Orillia C |
0.02709988 |
0.04620455 |
0.02513852 |
|
Ottawa C |
0.02333261 |
0.02518223 |
0.01821300 |
|
Owen Sound C |
0.02361048 |
0.03843228 |
0.02245142 |
|
Oxford Co |
0.02268259 |
0.03634275 |
0.01436592 |
|
Papineau-Cameron Tp |
0.01182700 |
0.02540000 |
0.00761418 |
|
Parry Sound T |
0.01070892 |
0.00934780 |
0.01552710 |
|
Peel R |
0.02075397 |
0.02678392 |
0.01679101 |
|
Pelee Tp |
0.01644546 |
0.01004206 |
|
|
Pembroke C |
0.02375064 |
0.04364947 |
0.01288405 |
|
Perry Tp |
0.01250406 |
0.01078771 |
0.00921863 |
|
Perth Co |
0.01723213 |
0.02573598 |
0.02027956 |
|
Peterborough C |
0.02415422 |
0.04133191 |
0.01533568 |
|
Peterborough Co |
0.01997991 |
0.02645412 |
0.01607615 |
|
Pickle Lake Tp |
0.00706362 |
0.00108270 |
|
|
Plummer Additional Tp |
0.01405500 |
0.01772300 |
0.00985646 |
|
Powassan M |
0.01233750 |
0.01761128 |
0.01228572 |
|
Prescott and Russell Co |
0.01832223 |
0.03451848 |
0.01509556 |
|
Prescott ST |
0.02107856 |
0.04104119 |
0.01411503 |
|
Prince Edward C |
0.01086606 |
0.02075440 |
0.00630233 |
|
Prince Tp |
0.01701747 |
0.01731501 |
|
|
Quinte West C |
0.02192044 |
0.03343862 |
0.01708797 |
|
Rainy River T |
0.02122131 |
0.02734738 |
0.02812509 |
|
Red Lake M |
0.02377136 |
0.03160770 |
|
|
Red Rock Tp |
0.01776152 |
0.04821404 |
0.01797943 |
|
Renfrew Co |
0.02169585 |
0.04201246 |
0.01512213 |
|
Ryerson Tp |
0.01229000 |
0.01652800 |
|
|
Sables-Spanish Rivers Tp |
0.01730190 |
0.01281840 |
|
|
Sault Ste. Marie C |
0.02112944 |
0.03348191 |
0.01809031 |
|
Schreiber Tp |
0.03506357 |
|
|
|
Seguin Tp |
0.00877002 |
0.01765764 |
0.01508484 |
|
Shedden Tp |
0.01684752 |
0.01684752 |
|
|
Shuniah Tp |
0.03222393 |
0.04216903 |
0.03331870 |
|
Simcoe Co |
0.02109397 |
0.03814516 |
0.01992737 |
|
Sioux Lookout T |
0.01675165 |
0.02664629 |
|
|
Sioux Narrows Nestor Fall Tp |
0.01393956 |
0.01325114 |
|
|
Smiths Falls ST |
0.02481666 |
0.04088390 |
0.01742537 |
|
Smooth Rock Falls T |
0.02498568 |
0.03558562 |
0.01293110 |
|
South Algonquin Tp |
0.00700504 |
0.01227166 |
|
|
South River V |
0.01330154 |
0.00971514 |
0.00598858 |
|
St. Joseph Tp |
0.00961870 |
0.01578192 |
|
|
St. Marys ST |
0.01627342 |
0.03126589 |
0.01797295 |
|
St. Thomas C |
0.02225286 |
0.03661574 |
0.01112837 |
|
St. Charles M |
0.01016477 |
0.07325682 |
0.02941804 |
|
Stormont, Dundas & Glengarry Co |
0.02331448 |
0.04368639 |
0.01543212 |
|
Stratford C |
0.02562323 |
0.03667961 |
0.01459847 |
|
Strong Tp |
0.01053151 |
0.01642853 |
0.00872143 |
|
Sudbury, Greater C |
0.02115349 |
0.03188539 |
0.01542652 |
|
Sundridge V |
0.01307203 |
0.01351132 |
0.00781977 |
|
Tarbutt and Tarbutt Add'nl Tp |
0.01539400 |
0.01723500 |
|
|
Tehkummah Tp |
0.01295100 |
0.01041200 |
|
|
Temagami T |
0.02354877 |
0.03685581 |
0.01299826 |
|
Terrace Bay Tp |
0.03091606 |
0.03383600 |
|
|
The Archipelago Tp |
0.00968729 |
|
|
|
The North Shore Tp |
0.03094386 |
0.02180140 |
|
|
Thessalon T |
0.01609419 |
0.01839596 |
0.00779205 |
|
Thornloe V |
0.01123000 |
0.03074700 |
|
|
Thunder Bay C |
0.02720969 |
0.03631739 |
0.02434196 |
|
Timmins C |
0.02467821 |
0.03269151 |
0.02371784 |
|
Toronto C |
0.02654118 |
0.03817012 |
0.01936741 |
|
Val Rita-Harty Tp |
0.01819076 |
0.01923279 |
0.00930359 |
|
Kawartha Lakes C |
0.01980246 |
0.02850092 |
0.02386279 |
|
Waterloo R |
0.02495366 |
0.03703028 |
0.01400355 |
|
Wellington Co |
0.01623958 |
0.03075433 |
0.02273248 |
|
West Nipissing M |
0.01626016 |
0.03776934 |
0.02400673 |
|
White River Tp |
0.03260184 |
0.02256978 |
|
|
Whitestone M |
0.00911149 |
0.01023149 |
|
|
Windsor C |
0.02095888 |
0.04015788 |
0.01965113 |
|
York R |
0.02002016 |
0.02503122 |
0.01830697 |
O. Reg. 169/01, s. 4; O. Reg. 326/01, s. 3.
TABLE 9
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORY FOR 2001
|
Territory |
Tax Rate — Expressed as a fraction of assessed value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Nipissing D |
|
|
|
|
Timiskaming Board of Education |
0.01435674 |
0.00000000 |
0.01542798 |
|
Nipissing Combined School Boards |
0.01439500 |
0.02634700 |
0.02844612 |
|
Parry Sound D |
|
|
|
|
South River Township School Authority |
0.01227300 |
0.00000000 |
0.00000000 |
|
West Parry Sound Board of Education |
0.00889579 |
0.00856680 |
0.00000000 |
|
East Parry Sound Board of Education |
0.01515700 |
0.02317260 |
0.01423701 |
|
Manitoulin D |
|
|
|
|
Manitoulin Locality Education |
0.01107600 |
0.01045100 |
0.00000000 |
|
Sudbury D |
|
|
|
|
Sudbury Locality Education |
0.01906500 |
0.02813909 |
0.00000000 |
|
Espanola Locality Education |
0.01474412 |
0.00874600 |
0.00000000 |
|
Chapleau Locality Education |
0.00996800 |
0.01401700 |
0.00000000 |
|
Foleyet DSA Locality Education |
0.01064878 |
0.00000000 |
0.00000000 |
|
Gogama DSA Locality Education |
0.00828528 |
0.00000000 |
0.00000000 |
|
Asquith Garvey DSA Locality Education |
0.00525700 |
0.01126500 |
0.00000000 |
|
Missarenda DSA Locality Education |
0.00634690 |
0.00344662 |
0.00000000 |
|
Timiskaming D |
|
|
|
|
Kirkland Lake Locality Education |
0.02570700 |
0.03913165 |
0.01900790 |
|
Timiskaming Locality Education |
0.02812200 |
0.03545750 |
0.01836065 |
|
Cochrane D |
|
|
|
|
Hearst Locality Education |
0.01178900 |
0.00943380 |
0.00694474 |
|
Kap SRF and Dist Locality Education |
0.01746500 |
0.00396600 |
0.00914132 |
|
Cochrane-Iroquois Falls Locality Education |
0.01571200 |
0.02030778 |
0.00947028 |
|
James Bay Lowlands Locality Education |
0.02092552 |
0.00000000 |
0.00000000 |
|
Algoma D |
|
|
|
|
Sault Ste. Marie Locality Education |
0.02492739 |
0.02669580 |
0.01503594 |
|
Thunder Bay D |
|
|
|
|
Allanwater DSA Locality Education |
0.00629500 |
0.00000000 |
0.00000000 |
|
Nipigon Red Rock Locality Education |
0.00397279 |
0.00000000 |
0.02027476 |
|
Lake Superior Locality Education |
0.03029459 |
0.03286600 |
0.000000000 |
|
Lakehead Locality Education |
0.01805373 |
0.03819750 |
0.03020403 |
|
Auden DSA Locality Education |
0.00653100 |
0.000000000 |
0.000000000 |
|
Armstrong DSA Locality Education |
0.00736600 |
0.000000000 |
0.000000000 |
|
Caramat DSA Locality Education |
0.00922299 |
0.000000000 |
0.000000000 |
|
Kilkenny DSA Locality Education |
0.00566993 |
0.000000000 |
0.000000000 |
|
Savant Lake DSA Locality Education |
0.00816726 |
0.000000000 |
0.000000000 |
|
Upsala DSA Locality Education |
0.00825700 |
0.00527408 |
0.00365522 |
|
Rainy River D |
|
|
|
|
Fort Frances / Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.01316900 |
0.01653000 |
0.000000000 |
|
Fort Frances / Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00879075 |
0.00929328 |
0.000000000 |
|
Mine Centre DSA Locality Education |
0.00741800 |
0.00361400 |
0.000000000 |
|
Atikokan Locality Education |
0.02101180 |
0.02875585 |
0.08918694 |
|
Kenora D |
|
|
|
|
Summer Beaver DSA Locality Education |
0.01073700 |
0.000000000 |
0.000000000 |
|
Kenora Locality Education |
0.01907300 |
0.01514932 |
0.02423099 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.01321800 |
0.01673132 |
0.01992124 |
|
Keewatin-Patricia Dist Locality Ed |
0.01339171 |
0.000000000 |
0.000000000 |
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01609000 |
0.000000000 |
0.01803785 |
|
Red Lake |
0.01263800 |
0.01793267 |
0.01940976 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01342253 |
0.00926451 |
0.02200915 |
|
Sturgeon Lake Locality Education |
0.00629172 |
0.000000000 |
0.000000000 |
O. Reg. 520/01, s. 2.
TABLE 10
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2002
|
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Alberton, Township of |
0.01190955 |
0.01107915 |
0.05647475 |
|
Armour, Township of |
0.01088830 |
0.00409721 |
0.00812490 |
|
Armstrong, Township of |
0.01830750 |
0.02328361 |
0.01352351 |
|
Assiginack, Township of |
0.01202920 |
0.00818670 |
|
|
Atikokan, Township of |
0.03076440 |
0.02900914 |
0.03317816 |
|
Baldwin, Township of |
0.01328390 |
0.00551717 |
0.01347754 |
|
Barrie, City of |
0.01979077 |
0.02420117 |
0.01407785 |
|
Barrie Island, Township of |
0.00681394 |
0.01444787 |
|
|
Belleville, City of |
0.02389553 |
0.03331197 |
0.01681705 |
|
Billings, Township of |
0.00966411 |
0.01424371 |
|
|
Black River-Matheson, Township of |
0.02589356 |
0.01809375 |
0.01123694 |
|
Blind River, Town of |
0.02776623 |
0.02940896 |
0.01515063 |
|
Bonfield, Township of |
0.01412964 |
0.01800652 |
0.00847340 |
|
Brant, County of |
0.02454071 |
0.03254361 |
0.02143168 |
|
Brantford, City of |
0.02386006 |
0.03437221 |
0.01670102 |
|
Brethour, Township of |
|
|
0.03196768 |
|
Brockville, City of |
0.02433536 |
0.03781128 |
0.01748998 |
|
Bruce, County of |
0.01685266 |
0.02395808 |
0.01313486 |
|
Bruce Mines, Town of |
0.01372292 |
0.01755636 |
0.00740489 |
|
Burk’s Falls, Village of |
0.01474500 |
0.02117223 |
0.01272930 |
|
Burpee and Mills, Township of |
0.00747740 |
|
|
|
Calvin, Township of |
0.00797686 |
0.02790793 |
0.01218129 |
|
Carling, Township of |
0.00779394 |
0.01159340 |
|
|
Casey, Township of |
0.01311294 |
0.03221056 |
|
|
Central Manitoulin, Township of |
0.00965790 |
0.01265866 |
|
|
Chamberlain, Township of |
0.00505600 |
0.00398160 |
0.01326043 |
|
Chapleau, Township of |
0.01499596 |
0.01190577 |
|
|
Chapple, Township of |
0.00881947 |
0.00990616 |
0.06405332 |
|
Charlton, Town of |
0.00996660 |
0.01533673 |
|
|
Chatham-Kent, Municipality of |
0.02221276 |
0.03254761 |
0.01908648 |
|
Chisholm, Township of |
0.01225209 |
0.00510120 |
|
|
Cobalt, Town of |
0.02426786 |
|
0.01476490 |
|
Cochrane, Town of |
0.02128434 |
0.01847614 |
0.01050333 |
|
Cockburn Island, Township of |
0.01720229 |
|
|
|
Coleman, Township of |
0.01724394 |
0.03762397 |
0.01476506 |
|
Conmee, Township of |
0.01902648 |
0.01716067 |
|
|
Cornwall, City of |
0.02654294 |
0.03651744 |
0.01890200 |
|
Dack, Township of |
0.01783561 |
|
0.01293799 |
|
Dawson, Township of |
0.02648155 |
0.00771705 |
0.03820025 |
|
Dorion, Township of |
0.03369540 |
|
0.03389059 |
|
Dryden, Town of |
0.01810094 |
0.03491028 |
0.01701742 |
|
Dubreuilville, Township of |
0.02224051 |
0.02981829 |
|
|
Dufferin, County of |
0.01672522 |
0.02849383 |
0.01099406 |
|
. . . . . |
|||
|
Dymond, Township of |
0.02502445 |
0.00175438 |
0.01138050 |
|
Ear Falls, Township of |
0.02467052 |
0.03688455 |
0.03171375 |
|
East Ferris, Township of |
0.01305569 |
0.01714782 |
0.02306304 |
|
Elgin, County of |
0.01792400 |
0.03398089 |
0.01267879 |
|
Elliot Lake, City of |
0.02759106 |
0.02954377 |
0.00963503 |
|
Emo, Township of |
0.01710659 |
0.02698442 |
0.04986708 |
|
Englehart, Town of |
0.01634070 |
0.03023000 |
0.02127544 |
|
Espanola, Town of |
0.02107512 |
0.03863214 |
0.01919617 |
|
Essex, County of |
0.01795822 |
0.03193761 |
0.02160279 |
|
Evanturel, Township of |
0.01262165 |
0.01001952 |
0.01445562 |
|
Fauquier-Strickland, Township of |
0.01577708 |
0.00990071 |
0.00904205 |
|
Fort Frances, Town of |
0.02593684 |
0.02385913 |
0.02259276 |
|
French River, Municipality of |
0.01723604 |
0.02266279 |
|
|
Frontenac, County of |
0.02323930 |
0.03468634 |
|
|
Gananoque, Separated Town of |
0.02256774 |
0.03709727 |
0.01438905 |
|
Gauthier, Township of |
0.01087016 |
0.00951580 |
|
|
Gillies, Township of |
0.01298355 |
0.00960502 |
|
|
Gordon, Township of |
0.01323421 |
0.00743526 |
|
|
Gore Bay, Town of |
0.01506877 |
0.01496467 |
|
|
Greenstone, Municipality of |
0.01739853 |
0.02635245 |
0.00415112 |
|
Grey, County of |
0.02026201 |
0.02868109 |
0.01412421 |
|
Guelph, City of |
0.02256149 |
0.03315283 |
0.02332090 |
|
Haileybury, Town of |
0.01954135 |
0.02789067 |
0.01049542 |
|
Haldimand, County of |
0.02294162 |
0.03245060 |
0.02093686 |
|
Haliburton, County of |
0.01662593 |
0.01857271 |
|
|
Halton, Region of |
0.01832099 |
0.02803141 |
0.01459365 |
|
. . . . . |
|||
|
Harley, Township of |
0.01653652 |
0.03138640 |
|
|
Harris, Township of |
0.01712300 |
0.01219403 |
0.01567354 |
|
Hastings, County of |
0.01391709 |
0.01965782 |
0.01419480 |
|
Hearst, Town of |
0.01175623 |
0.01807157 |
0.00962236 |
|
Hilliard, Township of |
|
|
0.03677359 |
|
Hilton Beach, Village of |
0.01396500 |
0.01396500 |
|
|
Hilton, Township of |
0.01172726 |
0.00706800 |
|
|
Himsworth North, Township of |
0.01519363 |
0.01855622 |
0.01371884 |
|
Hornepayne, Township of |
0.01341474 |
0.01813676 |
|
|
Hudson, Township of |
0.01655000 |
0.01575400 |
0.00764889 |
|
Huron, County of |
0.01451060 |
0.01651735 |
0.00578969 |
|
Huron Shores, Municipality of |
0.02164388 |
0.02245495 |
0.01417434 |
|
Ignace, Township of |
0.01790754 |
0.01273961 |
0.01304179 |
|
Iroquois Falls, Town of |
0.02076276 |
0.03187753 |
0.01081795 |
|
James, Township of |
0.03097699 |
0.01833329 |
|
|
Jocelyn, Township of |
0.01361405 |
0.01115200 |
|
|
Johnson, Township of |
0.01506430 |
|
0.00853204 |
|
Joly, Township of |
0.01448611 |
|
|
|
Kapuskasing, Town of |
0.02277549 |
0.03234936 |
0.01042050 |
|
Kawartha Lakes, City of |
0.01980246 |
0.02783395 |
0.02386279 |
|
Kearney, Town of |
0.01042014 |
0.01003158 |
|
|
Kenora, City of |
0.01925686 |
0.03286194 |
0.01371570 |
|
Kerns, Township of |
0.00831495 |
|
0.01141982 |
|
Killarney, Municipality of |
0.01091863 |
0.01368593 |
|
|
Kingston, City of |
0.02240816 |
0.03463981 |
0.01973896 |
|
Kirkland Lake, Town of |
0.02896253 |
0.02671263 |
0.01307154 |
|
La Vallee, Township of |
0.01321923 |
0.01736578 |
0.06858779 |
|
Laird, Township of |
0.01591569 |
0.01484110 |
|
|
Lake of The Woods, Township of |
0.01428760 |
|
|
|
Lambton, County of |
0.02304471 |
0.03391719 |
0.01681466 |
|
Lanark, County of |
0.02019692 |
0.03471884 |
0.02139531 |
|
Larder Lake, Township of |
0.01672958 |
0.01789186 |
|
|
Latchford, Town of |
0.03024829 |
0.02059063 |
0.01319936 |
|
Leeds & Grenville, County of |
0.01969304 |
0.03772732 |
0.02161918 |
|
Lennox and Addington, County of |
0.02190083 |
0.03341423 |
0.01762337 |
|
London, City of |
0.02866251 |
0.03528106 |
0.02034120 |
|
Macdonald, Meredith & Aberdeen, Additional Township of |
0.01472700 |
0.01228900 |
0.01196479 |
|
Machar, Township of |
0.01307270 |
0.00546854 |
0.00950721 |
|
Machin, Township of |
0.01339071 |
0.00841006 |
0.01808677 |
|
Magnetawan, Municipality of |
0.01149244 |
0.00794849 |
|
|
Manitouwadge, Township of |
0.02807273 |
0.03221475 |
|
|
Marathon, Town of |
0.02141267 |
0.03872377 |
|
|
Markstay-Warren, Municipality of |
0.01304219 |
0.01037159 |
0.03734571 |
|
Matachewan, Township of |
0.02016734 |
0.03044213 |
|
|
Mattawa, Town of |
0.01592473 |
0.02468148 |
0.01306685 |
|
Mattawan, Township of |
0.01600200 |
0.00309800 |
0.02720845 |
|
Mattice-Val Cote, Township of |
0.02094019 |
0.02952733 |
0.00573313 |
|
McDougall, Township of |
0.00968310 |
0.02183324 |
|
|
McGarry, Township of |
0.01394405 |
0.00435627 |
|
|
McKellar, Township of |
0.01104469 |
0.01185471 |
|
|
McMurrich / Monteith, Township of |
0.01519000 |
0.00457000 |
0.00150811 |
|
Michipicoten, Township of |
0.02426623 |
0.02173051 |
|
|
Middlesex, County of |
0.01950968 |
0.02771045 |
0.01816658 |
|
Moonbeam, Township of |
0.02573548 |
0.01818574 |
0.01400268 |
|
Moosonee, Town of |
0.00821000 |
0.01445000 |
|
|
Morley, Township of |
0.01461582 |
0.00487610 |
0.06832932 |
|
Muskoka, District of |
0.01029433 |
0.01241464 |
0.00623877 |
|
Nairn & Hyman, Township of |
0.02379894 |
0.03266477 |
0.04265765 |
|
Neebing, Municipality of |
0.00815815 |
|
0.06564147 |
|
New Liskeard, Town of |
0.03121392 |
0.03039333 |
0.01223680 |
|
Niagara, Region of |
0.01905554 |
0.03466836 |
0.01644132 |
|
Nipigon, Township of |
0.02837003 |
0.01781553 |
0.02057659 |
|
Nipissing, Township of |
0.01401899 |
0.00438066 |
|
|
Norfolk, County of |
0.02294162 |
0.03245060 |
0.01993731 |
|
North Bay, City of |
0.02437355 |
0.02424000 |
0.01383795 |
|
Northeastern Manitoulin & the Islands, Town of |
0.01211599 |
0.01358476 |
0.00503200 |
|
Northumberland, County of |
0.02286479 |
0.03571485 |
0.01828160 |
|
O’Connor, Township of |
0.01381992 |
0.01091202 |
|
|
Oliver and Paipoonge, Township of |
0.02035864 |
0.03040413 |
0.02160104 |
|
Opasatika, Township of |
0.01185016 |
0.01725584 |
0.00706030 |
|
Orillia, City of |
0.02109397 |
0.03426344 |
0.02513852 |
|
Ottawa, City of |
0.02333261 |
0.02518223 |
0.01821300 |
|
Owen Sound, City of |
0.02244124 |
0.03416010 |
0.02003121 |
|
Oxford, County of |
0.02268259 |
0.03306183 |
0.01436592 |
|
Papineau-Cameron, Township of |
0.01182700 |
0.02540000 |
0.00761418 |
|
Parry Sound, Town of |
0.01070892 |
0.00934780 |
0.01552710 |
|
Peel, Region of |
0.02075397 |
0.02668928 |
0.01679101 |
|
Pelee, Township of |
0.01644546 |
0.01004206 |
|
|
Pembroke, City of |
0.02375064 |
0.03793298 |
0.01288405 |
|
Perry, Township of |
0.01250406 |
0.01078771 |
0.00921863 |
|
Perth, County of |
0.01723213 |
0.02573598 |
0.02027956 |
|
Peterborough, City of |
0.02415422 |
0.03638794 |
0.01533568 |
|
Peterborough, County of |
0.01997991 |
0.02645412 |
0.01607615 |
|
Pickle Lake, Township of |
0.00706362 |
0.00108270 |
|
|
Plummer, Additional Township of |
0.01405500 |
0.01772300 |
0.00985646 |
|
Powassan, Municipality of |
0.01233750 |
0.01761128 |
0.01228572 |
|
Prescott and Russell, County of |
0.01832223 |
0.03184565 |
0.01509556 |
|
Prescott, Separate Town of |
0.02107856 |
0.03619413 |
0.01411503 |
|
Prince Edward, County of |
0.01086606 |
0.02075440 |
0.00630233 |
|
Prince, Township of |
0.01701747 |
0.01731501 |
|
|
Quinte West, City of |
0.02192044 |
0.03112575 |
0.01708797 |
|
Rainy River, Town of |
0.02122131 |
0.02706492 |
0.02812509 |
|
Red Lake, Municipality of |
0.02377136 |
0.02990513 |
|
|
Red Rock, Township of |
0.01776152 |
0.04097603 |
0.01797943 |
|
Renfrew, County of |
0.02169585 |
0.03684164 |
0.01512213 |
|
Ryerson, Township of |
0.01229000 |
0.01652800 |
|
|
Sable-Spanish Rivers, Township of |
0.01730190 |
0.01281840 |
|
|
Sault Ste Marie, City of |
0.02112944 |
0.03115461 |
0.01809031 |
|
Schreiber, Township of |
0.03220905 |
|
|
|
Seguin, Township of |
0.00877002 |
0.01765764 |
0.01508484 |
|
Shedden, Township of |
0.01684752 |
0.01684752 |
|
|
Shuniah, Township of |
0.03031595 |
0.03694602 |
0.03331870 |
|
Simcoe, County of |
0.02109397 |
0.03426344 |
0.01992737 |
|
Sioux Lookout, Town of |
0.01675165 |
0.02659753 |
|
|
Sioux Narrows Nestors Falls, Township of |
0.01393956 |
0.01325114 |
|
|
Smiths Falls, Separated Town |
0.02481666 |
0.03608927 |
0.01742537 |
|
Smooth Rock Falls, Town of |
0.02498568 |
0.03255708 |
0.01293110 |
|
South Algonquin, Township of |
0.00700504 |
0.01227166 |
|
|
South River, Village of |
0.01330154 |
0.00971514 |
0.00598858 |
|
St. Joseph, Township of |
0.00961870 |
0.01578192 |
|
|
St. Marys, Separated Town of |
0.01627342 |
0.02967726 |
0.01797295 |
|
St. Thomas, City of |
0.02225286 |
0.03324383 |
0.01112837 |
|
St. Charles, Municipality of |
0.01016477 |
0.05767121 |
0.02941804 |
|
Stormont, Dundas & Glengarry, County of |
0.02331448 |
0.03795759 |
0.01543212 |
|
Stratford, City of |
0.02562323 |
0.03328641 |
0.01459847 |
|
Strong, Township of |
0.01053151 |
0.01642853 |
0.00872143 |
|
Sudbury, Greater City of |
0.02115349 |
0.03009026 |
0.01542652 |
|
Sundridge, Village of |
0.01307203 |
0.01351132 |
0.00781977 |
|
Tarbutt and Tarbutt, Additional Township of |
0.01539400 |
0.01723500 |
|
|
Tehkummah, Township of |
0.01295100 |
0.01041200 |
|
|
Temagami, Town of |
0.02354877 |
0.03340387 |
0.01299826 |
|
Terrace Bay, Township of |
0.02944404 |
0.03139067 |
|
|
The Archipelago, Township of |
0.00968729 |
|
|
|
The North Shore, Township of |
0.02946257 |
0.02180140 |
|
|
Thessalon, Town of |
0.01609419 |
0.01839596 |
0.00779205 |
|
Thornloe, Village of |
0.01123000 |
0.02933133 |
|
|
Thunder Bay, City of |
0.02697313 |
0.03304493 |
0.02434196 |
|
Timmins, City of |
0.02467821 |
0.03062767 |
0.02371784 |
|
Toronto, City of |
0.02652745 |
0.03428008 |
0.01936741 |
|
Val Rita-Harty, Township of |
0.01819076 |
0.01923279 |
0.00930359 |
|
Waterloo, Region of |
0.02495366 |
0.03352019 |
0.01400355 |
|
Wellington, County of |
0.01623958 |
0.02933622 |
0.02273248 |
|
West Nipissing, Town of |
0.01626016 |
0.03401289 |
0.02400673 |
|
White River, Township of |
0.03056789 |
0.02256978 |
|
|
Whitestone, Township of |
0.00911149 |
0.01023149 |
|
|
Windsor, City of |
0.02095888 |
0.03560525 |
0.01965113 |
|
York, Region of |
0.02002016 |
0.02503122 |
0.01830697 |
O. Reg. 138/02, s. 6; O. Reg. 240/02, s. 3.
TABLE 11
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2002
|
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Nipissing, District of |
|||
|
Timiskaming Board of Education |
0.01435674 |
|
0.01542798 |
|
Nipissing Combined School Boards |
0.01439500 |
0.02634700 |
0.02844612 |
|
Parry Sound, District of |
|||
|
South River Township School Authority |
0.01227300 |
|
|
|
West Parry Sound Board of Education |
0.00889579 |
0.00856680 |
|
|
East Parry Sound Board of Education |
0.01515700 |
0.02317260 |
0.01423701 |
|
Manitoulin, District of |
|||
|
Manitoulin Locality Education |
0.01107600 |
0.01045100 |
|
|
Sudbury, District of |
|||
|
Sudbury Locality Education |
0.01906500 |
0.02759273 |
|
|
Espanola Locality Education |
0.01474412 |
0.00874600 |
|
|
Chapleau Locality Education |
0.00996800 |
0.01401700 |
|
|
Foleyet DSA Locality Education |
0.01064878 |
|
|
|
Gogama DSA Locality Education |
0.00828528 |
|
|
|
Asquith Garvey DSA Locality Education |
0.00525700 |
0.01126500 |
|
|
Missarenda DSA Locality Education |
0.00634690 |
0.00344662 |
|
|
Timiskaming, District of |
|||
|
Kirkland Lake Locality Education |
0.02570700 |
0.03492110 |
0.01900790 |
|
Timiskaming Locality Education |
0.02758133 |
0.03247167 |
0.01836065 |
|
Cochrane, District of |
|||
|
Hearst Locality Education |
0.01178900 |
0.00943380 |
0.00694474 |
|
Kap SRF and Dist Locality Education |
0.01746500 |
0.00396600 |
0.00914132 |
|
Cochrane-Iroquois Falls Locality Education |
0.01571200 |
0.02030778 |
0.00947028 |
|
James Bay Lowlands Locality Education |
0.02092552 |
|
|
|
Algoma, District of |
|||
|
Sault Ste. Marie Locality Education |
0.02492739 |
0.02663053 |
0.01503594 |
|
Thunder Bay, District of |
|||
|
Allanwater DSA Locality Education |
0.00629500 |
|
|
|
Nipigon Red Rock Locality Education |
0.00397279 |
|
0.02027476 |
|
Lake Superior Locality Education |
0.02902973 |
0.03074400 |
|
|
Lakehead Locality Education |
0.01805373 |
0.03429833 |
0.03020403 |
|
Auden DSA Locality Education |
0.00653100 |
|
|
|
Armstrong DSA Locality Education |
0.00736600 |
|
|
|
Caramat DSA Locality Education |
|
|
|
|
Kilkenny DSA Locality Education |
|
|
|
|
Savant Lake DSA Locality Education |
0.00816726 |
|
|
|
Upsala DSA Locality Education |
0.00825700 |
0.00527408 |
0.00365522 |
|
Rainy River, District of |
|||
|
Fort Frances / Rainy River Locality Education |
0.01316900 |
0.01653000 |
|
|
Fort Frances / Rainy River Locality Education |
0.00879075 |
0.00929328 |
|
|
Mine Centre DSA Locality Education |
0.00741800 |
0.00361400 |
|
|
Atikokan Locality Education |
0.02101180 |
0.02800390 |
0.08918694 |
|
Kenora, District of |
|||
|
Summer Beaver DSA Locality Education |
0.01073700 |
|
|
|
Kenora Locality Education |
0.01907300 |
0.01514932 |
0.02423099 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.01321800 |
0.01673132 |
0.01992124 |
|
Keewatin-Patricia Dist Locality Education |
0.01339171 |
|
|
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01609000 |
|
0.01803785 |
|
Red Lake Locality Education |
0.01263800 |
0.01793267 |
0.01940976 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01342253 |
0.00926451 |
0.02200915 |
|
Sturgeon Lake Locality Education |
0.00629172 |
|
|
O. Reg. 138/02, s. 6.
TABLE 12
TAX RATES FOR SPECIFIED MUNICIPALITIES FOR 2002
|
Municipality |
Commercial Property Class |
Office Building Property Class |
Shopping Centre Property Class |
Parking Lots and Vacant Land Property Class |
Industrial Property Class |
Large Industrial Property Class |
Pipeline Property Class |
|
Durham, |
0.01985863 |
0.01985863 |
0.01782305 |
0.01985863 |
0.02753166 |
0.03045172 |
0.01730720 |
|
Hamilton, |
0.02700862 |
0.02700862 |
0.02700862 |
0.02700862 |
0.02860599 |
0.03354418 |
0.01545241 |
O. Reg. 240/02, s. 4.
TABLE 13
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2003
|
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipe line Property Class |
|
|
Alberton, Township of |
0.01153885 |
0.01082568 |
0.05132495 |
|
Armour, Township of |
0.01041853 |
0.00409721 |
0.00740306 |
|
Armstrong, Township of |
0.01830750 |
0.02079374 |
0.01255019 |
|
Assiginack, Township of |
0.01202920 |
0.00814339 |
|
|
Atikokan, Township of |
0.02906358 |
0.02140385 |
0.03027131 |
|
Baldwin, Township of |
0.01328390 |
0.00551717 |
0.01220607 |
|
Barrie Island, Township of |
0.00634010 |
0.01444787 |
|
|
Barrie, City of |
0.01822864 |
0.02032655 |
0.01328870 |
|
Belleville, City of |
0.02312286 |
0.02510535 |
0.01576919 |
|
Billings, Township of |
0.00966411 |
0.01424371 |
|
|
Black River-Matheson, Township of |
0.02589356 |
0.01809375 |
0.01040783 |
|
Blind River, Town of |
0.02776623 |
0.02637413 |
0.01486282 |
|
Bonfield, Township of |
0.01392781 |
0.01514040 |
0.00808828 |
|
Brant, County of |
0.02262608 |
0.02953992 |
0.02003558 |
|
Brantford, City of |
0.02262835 |
0.03156082 |
0.01594348 |
|
Brethour, Township of |
|
|
0.02979236 |
|
Brockville, City of |
0.023500 |
0.023500 |
0.01658834 |
|
Bruce Mines, Town of |
0.01372292 |
0.01755636 |
0.00744535 |
|
Bruce, County of |
0.01586307 |
0.02301182 |
0.01194898 |
|
Burk’s Falls, Village of |
0.01389305 |
0.01797216 |
0.01218552 |
|
Burpee and Mills, Township of |
0.00747740 |
|
|
|
Callander, Municipality of |
0.01505980 |
0.01851026 |
0.01252394 |
|
Calvin, Township of |
0.00773506 |
0.01757069 |
0.01156463 |
|
Carling, Township of |
0.00726104 |
0.01159340 |
|
|
Casey, Township of |
0.00765824 |
0.03171447 |
|
|
Central Manitoulin, Township of |
0.00965790 |
0.01129020 |
|
|
Chamberlain, Township of |
0.00505600 |
0.00398160 |
0.01231043 |
|
Chapleau, Township of |
0.01499596 |
0.01190577 |
|
|
Chapple, Township of |
0.00881947 |
0.00872972 |
0.05746142 |
|
Charlton and Dack, Municipality of |
0.01593890 |
0.01533673 |
0.01201198 |
|
Chatham-Kent, Municipality of |
0.02074322 |
0.03089728 |
0.01781212 |
|
Chisholm, Township of |
0.00911156 |
0.00510120 |
|
|
Cobalt, Town of |
0.02426786 |
|
0.01455246 |
|
Cochrane Town of |
0.02128434 |
0.01443275 |
0.00977070 |
|
Cockburn Island, Township of |
0.01720229 |
|
|
|
Coleman, Township of |
0.01724394 |
0.03762397 |
0.01347851 |
|
Conmee, Township of |
0.01902648 |
0.01364082 |
|
|
Cornwall, City of |
0.02482739 |
0.03379317 |
0.01804743 |
|
Dawson, Township of |
0.02494781 |
0.00771705 |
0.03406351 |
|
Dorion, Township of |
0.03334456 |
|
0.03124249 |
|
Dryden, City of |
0.01810094 |
0.03246709 |
0.01566018 |
|
Dubreuilville, Township of |
0.02062824 |
0.02981829 |
|
|
Dufferin, County of |
0.01532871 |
0.02489587 |
0.01031315 |
|
Durham, Region of |
0.01729741 |
0.02456005 |
0.01625565 |
|
Dymond, Township of |
0.02502445 |
0.00175438 |
0.01049378 |
|
Ear Falls, Township of |
0.02212025 |
0.03332929 |
0.02803488 |
|
East Ferris, Township of |
0.01239053 |
0.01604024 |
0.02105809 |
|
Elgin, County of |
0.01657160 |
0.03398089 |
0.01211651 |
|
Elliot Lake, City of |
0.02759106 |
0.02845531 |
0.00955150 |
|
Emo, Township of |
0.01585628 |
0.02270413 |
0.04516052 |
|
Englehart, Town of |
0.01634070 |
0.02351195 |
0.02068808 |
|
Espanola, Town of |
0.02107512 |
0.03863214 |
0.01877409 |
|
Essex, County of |
0.01674744 |
0.02905078 |
0.02005959 |
|
Evanturel Township of |
0.01262165 |
0.01001952 |
0.01341535 |
|
Fauquier-Strickland, Township of |
0.01577708 |
0.00990071 |
0.00840289 |
|
Fort Frances, Town of |
0.02547896 |
0.02258637 |
0.02139994 |
|
French River, Municipality of |
0.01723604 |
0.02178357 |
|
|
Frontenac, County of |
0.02224256 |
0.02390303 |
|
|
Gananoque, Separated Town of |
0.02255423 |
0.03219802 |
0.01385170 |
|
Gauthier, Township of |
0.01087016 |
0.00951580 |
|
|
Gillies, Township of |
0.01251214 |
0.00913380 |
|
|
Gordon, Township of |
0.01279903 |
0.00743526 |
|
|
Gore Bay, Town of |
0.01506877 |
0.01241651 |
|
|
Greenstone, Municipality of |
0.01733819 |
0.02462846 |
0.00383279 |
|
Grey, County of |
0.02041873 |
0.02836812 |
0.01621322 |
|
Guelph, City of |
0.02084987 |
0.02928298 |
0.02221798 |
|
Haileybury, Town of |
0.01954135 |
0.02249337 |
0.00964939 |
|
Haldimand, County of |
0.02083936 |
0.02862861 |
0.01977094 |
|
Haliburton, County of |
0.01566596 |
0.01565195 |
|
|
Halton, Region of |
0.01623239 |
0.02314354 |
0.01385005 |
|
Hamilton, City of |
0.023500 |
0.023500 |
0.01455976 |
|
Harley, Township of |
0.01592432 |
0.02634583 |
|
|
Harris, Township of |
0.01712300 |
0.01219403 |
0.01423560 |
|
Hastings, County of |
0.01319398 |
0.01715841 |
0.01305967 |
|
Hearst, Town of |
0.01175623 |
0.01807157 |
0.00893544 |
|
Hilliard Township |
|
|
0.03426411 |
|
Hilton Beach, Village of |
0.01395817 |
0.01396500 |
|
|
Hilton, Township of |
0.01172726 |
0.00374522 |
|
|
Hornepayne, Township of |
0.01341474 |
0.01813676 |
|
|
Hudson, Township of |
0.01592586 |
0.01232147 |
0.00708534 |
|
Huron Shores, Municipality of |
0.02085728 |
0.01510515 |
0.01390646 |
|
Huron, County of |
0.01386027 |
0.01500232 |
0.00531790 |
|
Ignace, Township of |
0.01790754 |
0.01119204 |
0.01244114 |
|
Iroquois Falls, Town of |
0.02076276 |
0.02849679 |
0.00998227 |
|
James, Township of |
0.03097699 |
0.01833329 |
|
|
Jocelyn, Township of |
0.01231726 |
0.00918098 |
|
|
Johnson, Township of |
0.01461700 |
|
0.00835698 |
|
Joly, Township of |
0.01200797 |
|
|
|
Kapuskasing, Town of |
0.02277549 |
0.03234936 |
0.00967968 |
|
Kawartha Lakes, City of |
0.01867929 |
0.02767729 |
0.02179841 |
|
Kearney, Town of |
0.01019061 |
0.00786527 |
|
|
Kenora, City of |
0.01925686 |
0.03166329 |
0.01265274 |
|
Kerns, Township of |
0.00831495 |
|
0.01058387 |
|
Killarney, Municipality of |
0.01091863 |
0.01368593 |
|
|
Kingston, City of |
0.02240816 |
0.03463981 |
0.01838916 |
|
Kirkland Lake, Town of |
0.02896253 |
0.02528659 |
0.01253883 |
|
La Vallee, Township of |
0.01318947 |
0.01736578 |
0.06132087 |
|
Laird, Township of |
0.01561603 |
0.00900363 |
|
|
Lake of The Woods, Township of |
0.01413301 |
|
|
|
Lambton,County of |
0.02128445 |
0.03154906 |
0.01534570 |
|
Lanark, County of |
0.01903940 |
0.03104435 |
0.02005905 |
|
Larder Lake, Township of |
0.01672958 |
0.01038640 |
|
|
Latchford, Town of |
0.03024829 |
0.02059063 |
0.01206504 |
|
Leeds & Grenville, County of |
0.01900382 |
0.03424416 |
0.01997740 |
|
Lennox and Addington, County of |
0.02121051 |
0.03341423 |
0.01619593 |
|
London, City of |
0.02696036 |
0.03269197 |
0.01934027 |
|
Macdonald, Meredith & Aberdeen, Additional Township of |
0.01472700 |
0.01228900 |
0.01173645 |
|
Machar, Township of |
0.01260343 |
0.00538031 |
0.00865434 |
|
Machin, Township of |
0.01339071 |
0.00841006 |
0.01675003 |
|
Magnetawan, Municipality of |
0.01080393 |
0.00768496 |
|
|
Manitouwadge, Township of |
0.02749526 |
0.03221475 |
|
|
Marathon, Town of |
0.02128508 |
0.03857607 |
|
|
Markstay-Warren, Municipality of |
0.01304219 |
0.00940570 |
0.03473800 |
|
Matachewan, Township of |
0.02016734 |
0.03044213 |
|
|
Mattawa, Town of |
0.01575672 |
0.02330314 |
0.01279399 |
|
Mattawan, Township of |
0.01579007 |
0.00309800 |
0.02516782 |
|
Mattice-Val Cote, Township of |
0.02094019 |
0.02862423 |
0.00530096 |
|
McDougall, Township of |
0.00793602 |
0.02082371 |
|
|
McGarry, Township of |
0.01394405 |
0.00435627 |
|
|
McKellar, Township of |
0.01028574 |
0.01137582 |
|
|
McMurrich/Monteith, Township of |
0.01351589 |
0.00424642 |
0.00131640 |
|
Michipicoten, Township of |
0.02426623 |
0.01872929 |
|
|
Middlesex, County of |
0.01815313 |
0.02541411 |
0.01697323 |
|
Moonbeam, Township of |
0.02573548 |
0.01186581 |
0.01303410 |
|
Moosonee, Town of |
0.00821000 |
0.01445000 |
|
|
Morley, Township of |
0.01444504 |
0.00483046 |
0.06110487 |
|
Muskoka, District of |
0.00982677 |
0.01161686 |
0.00578040 |
|
Nairn and Hyman, Township of |
0.02379894 |
0.02447045 |
0.03906735 |
|
Neebing, Municipality of |
0.00808399 |
|
0.06059213 |
|
New Liskeard, Town of |
0.03121392 |
0.02799507 |
0.01166147 |
|
Niagara, Region of |
0.01802873 |
0.03169343 |
0.01554359 |
|
Nipigon, Township of |
0.02817029 |
0.01700170 |
0.01914946 |
|
Nipissing, Township of |
0.01401899 |
0.00280190 |
|
|
Norfolk, County of |
0.02145729 |
0.02792138 |
0.01862939 |
|
North Bay, City of |
0.02376693 |
0.01937000 |
0.01296604 |
|
Northeastern Manitoulin & the Islands, Town of |
0.01211599 |
0.01308534 |
|
|
Northumberland, County of |
0.02149776 |
0.03357449 |
0.01694492 |
|
O’Connor, Township of |
0.01381992 |
0.01091202 |
|
|
Oliver And Paipoonge, Township of |
0.02035864 |
0.03040413 |
0.01869101 |
|
Opasatika, Township of |
0.01185016 |
0.01349479 |
0.00654097 |
|
Orillia, City of |
0.01983166 |
0.02686408 |
0.02367490 |
|
Ottawa, City of |
0.02111924 |
0.02434085 |
0.01736676 |
|
Owen Sound, City of |
0.02041873 |
0.02836812 |
0.01621322 |
|
Oxford, County of |
0.02212018 |
0.03168159 |
0.01321408 |
|
Papineau-Cameron, Township of |
0.01165489 |
0.01953952 |
0.00716370 |
|
Parry Sound, Town of |
0.01040402 |
0.00903652 |
0.01520908 |
|
Peel, Region of |
0.01825042 |
0.02151155 |
0.01641233 |
|
Pelee, Township of |
0.01644546 |
0.01004206 |
|
|
Pembroke, City of |
0.02203329 |
0.03397579 |
0.01220654 |
|
Perry, Township of |
0.01166076 |
0.01003592 |
0.00843118 |
|
Perth, County of |
0.01680424 |
0.02435653 |
0.01876613 |
|
Peterborough, City of |
0.02328370 |
0.03497002 |
0.01454144 |
|
Peterborough, County of |
0.01745204 |
0.02563009 |
0.01450144 |
|
Pickle Lake, Township of |
0.00703838 |
0.00099918 |
|
|
Plummer, Additional Township of |
0.01405500 |
0.01692333 |
0.00966383 |
|
Powassan, Municipality of |
0.01177146 |
0.01433768 |
0.01122233 |
|
Prescott and Russell, County of |
0.01733804 |
0.02822630 |
0.01386436 |
|
Prescott, Separate Town of |
0.02010697 |
0.03412146 |
0.01327956 |
|
Prince Edward, County of |
0.01044370 |
0.02075440 |
0.00609361 |
|
Prince, Township of |
0.01701747 |
0.01484144 |
|
|
Quinte West, City of |
0.02056411 |
0.02681512 |
0.01599803 |
|
Rainy River, Town of |
0.02122131 |
0.02098156 |
0.02692544 |
|
Red Lake, Municipality of |
0.02349599 |
0.02941951 |
|
|
Red Rock, Township of |
0.01775427 |
0.03541265 |
0.01556969 |
|
Renfrew, County of |
0.02011652 |
0.03205616 |
0.01431701 |
|
Ryerson, Township of |
0.01180035 |
0.01652800 |
|
|
Sable-Spanish Rivers, Township of |
0.01680010 |
0.01281840 |
|
|
Sault Ste. Marie, City of |
0.02112944 |
0.03055335 |
0.01712807 |
|
Schreiber, Township of |
0.03220905 |
|
|
|
Seguin, Township of |
0.00811818 |
0.01400268 |
0.01367889 |
|
Shedden, Township of |
0.01684752 |
0.01684752 |
|
|
Shuniah, Township of |
0.03031595 |
0.03694602 |
0.02973049 |
|
Simcoe, County of |
0.01950711 |
0.03009579 |
0.01818230 |
|
Sioux Lookout, Municipality of |
0.01649671 |
0.02659753 |
|
|
Sioux Narrows-Nestors Falls, Township of |
0.01385613 |
0.00917034 |
|
|
Smiths Falls, Separated Town |
0.02403131 |
0.03022637 |
0.01665046 |
|
Smooth Rock Falls, Town of |
0.02498568 |
0.02525856 |
0.01203843 |
|
South Algonquin, Township of |
0.00691640 |
0.00953822 |
|
|
South River, Village of |
0.01246395 |
0.00790067 |
0.00460660 |
|
St. Joseph, Township of |
0.00861430 |
0.01135658 |
|
|
St. Marys, Separated Town of |
0.01535143 |
0.02835821 |
0.01666541 |
|
St. Thomas, City of |
0.02140708 |
0.03324383 |
0.01060538 |
|
St. Charles, Municipality of |
0.01016477 |
0.05767121 |
0.02791990 |
|
Stormont, Dundas & Glengarry, County of |
0.02229403 |
0.03145299 |
0.01442497 |
|
Stratford, City of |
0.02459793 |
0.03141040 |
0.01386930 |
|
Strong, Township of |
0.01053151 |
0.01215126 |
0.00798739 |
|
Sudbury, City of Greater |
0.02115349 |
0.02924264 |
0.01508509 |
|
Sundridge Village of |
0.01242420 |
0.01037683 |
0.00768318 |
|
Tarbutt and Tarbutt, Additional Township of |
0.01524618 |
0.01723500 |
|
|
Tehkummah, Township of |
0.01295100 |
0.01041200 |
|
|
Temagami, Municipality of |
0.02343569 |
0.03254850 |
0.01196640 |
|
Terrace Bay, Township of |
0.02944404 |
0.03139067 |
|
|
The Archipelago, Township of |
0.00957009 |
0.00957009 |
|
|
The North Shore, Township of |
0.02940903 |
0.01932014 |
|
|
Thessalon, Town of |
0.01609419 |
0.01532966 |
0.00764172 |
|
Thornloe Village, of |
0.01123000 |
0.02070447 |
|
|
Thunder Bay, City of |
0.02693808 |
0.03252869 |
0.02374483 |
|
Timmins, City of |
0.02467821 |
0.03062767 |
0.02264766 |
|
Toronto, City of |
0.02299733 |
0.02501734 |
0.01843759 |
|
Val Rita-Harty, Township of |
0.01819076 |
0.01923279 |
0.00855498 |
|
Waterloo, Region of |
0.02232400 |
0.02968823 |
0.01317219 |
|
Wellington, County of |
0.01461710 |
0.02612564 |
0.02088748 |
|
West Nipissing, Municipality of |
0.01605098 |
0.03401289 |
0.02222236 |
|
White River, Township of |
0.02747184 |
0.02004172 |
|
|
Whitestone, Municipality of |
0.00911149 |
0.00877609 |
|
|
Windsor, City of |
0.01963909 |
0.03329223 |
0.01876892 |
|
York, Region of |
0.01758765 |
0.02033891 |
0.01786748 |
O. Reg. 74/03, s. 5; O. Reg. 223/03, s. 1; O. Reg. 364/03, s. 1.
TABLE 14
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2003
|
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipe line Property Class |
|
|
Nipissing, District of |
|||
|
Timiskaming Board of Education |
0.01435674 |
|
0.01415985 |
|
Nipissing Combined School Boards |
0.01439500 |
0.02172868 |
0.02648770 |
|
Parry Sound, District of |
|||
|
South River Township School Authority |
0.01153664 |
|
|
|
West Parry Sound Board of Education |
0.00889579 |
0.00856680 |
|
|
East Parry Sound Board of Education |
0.01489479 |
0.02317260 |
0.01298757 |
|
Manitoulin, District of |
|||
|
Manitoulin Locality Education |
0.01107600 |
0.01045100 |
|
|
Sudbury, District of |
|||
|
Sudbury Locality Education |
0.01906500 |
0.02600905 |
|
|
Espanola Locality Education |
0.01474412 |
0.00725019 |
|
|
Chapleau Locality Education |
0.00996800 |
0.01323149 |
|
|
Foleyet DSA Locality Education |
0.01064878 |
|
|
|
Gogama DSA Locality Education |
0.00828528 |
|
|
|
Asquith Garvey DSA Locality Education |
0.00525700 |
0.01104682 |
|
|
Missarenda DSA Locality Education |
0.00630456 |
0.00344662 |
|
|
Timiskaming, District of |
|||
|
Kirkland Lake Locality Education |
0.02570700 |
0.03185848 |
0.01772706 |
|
Timiskaming Locality Education |
0.02758133 |
0.03247167 |
0.01687400 |
|
Cochrane, District of |
|||
|
Hearst Locality Education |
0.01178900 |
0.00943380 |
0.00643335 |
|
Kap SRF and District Locality Education |
0.01746500 |
0.00396600 |
0.00848530 |
|
Cochrane-Iroquois Falls Locality Education |
0.01571200 |
0.02027136 |
0.00876870 |
|
James Bay Lowlands Locality Education |
0.02092552 |
|
|
|
Algoma, District of |
|||
|
Sault Ste. Marie Locality Education |
0.02492739 |
0.02663053 |
0.01479727 |
|
Thunder Bay, District of |
|||
|
Allanwater DSA Locality Education |
0.00062557 |
|
|
|
Nipigon Red Rock Locality Education |
0.00397279 |
|
0.01885525 |
|
Lake Superior Locality Education |
0.02607040 |
0.02984675 |
|
|
Lakehead Locality Education |
0.01790274 |
0.03429833 |
0.02811702 |
|
Auden DSA Locality Education |
0.00653100 |
|
|
|
Armstrong DSA Locality Education |
0.00736600 |
|
|
|
Savant Lake DSA Locality Education |
0.00816726 |
|
|
|
Upsala DSA Locality Education |
0.00825700 |
0.00416799 |
0.00334557 |
|
Ferland DSA Locality Education |
0.00708982 |
|
|
|
Rainy River, District of |
|||
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.01316900 |
0.01471558 |
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00879075 |
0.00929328 |
|
|
Mine Centre DSA Locality Education |
0.00425756 |
0.00361400 |
|
|
Atikokan Locality Education |
0.02012046 |
0.02716246 |
0.07956714 |
|
Kenora, District of |
|||
|
Summer Beaver DSA Locality Education |
0.00239665 |
|
|
|
Kenora Locality Education |
0.01907300 |
0.01514932 |
0.02228662 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.01165046 |
0.01616102 |
0.01988119 |
|
Keewatin-Patricia District Locality Education |
0.01339171 |
|
|
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01609000 |
|
0.01670843 |
|
Red Lake Locality Education |
0.01263800 |
0.01793267 |
0.01912324 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01342253 |
0.00906001 |
0.02034146 |
|
Sturgeon Lake Locality Education |
0.00594022 |
|
|
O. Reg. 74/03, s. 5; O. Reg. 223/03, s. 2.
Table 15
Tax rates for business properties in municipalities for 2004
|
Municipality |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Alberton, Township of |
0.01135495 |
0.00749337 |
0.05136431 |
|
Armour, Township of |
0.00981203 |
0.00402669 |
0.00715632 |
|
Armstrong, Township of |
0.01810145 |
0.02003017 |
0.01237647 |
|
Assiginack, Township of |
0.01207097 |
0.00814220 |
|
|
Atikokan, Township of |
0.02971442 |
0.02413144 |
0.02985046 |
|
Baldwin, Township of |
0.01246992 |
0.00560739 |
0.01205444 |
|
Barrie Island, Township of |
0.00623839 |
0.01460322 |
|
|
Barrie, City of |
0.01711752 |
0.01745025 |
0.01311754 |
|
Belleville, City of |
0.02237284 |
0.02396066 |
0.01622063 |
|
Billings, Township of |
0.00928687 |
0.01424371 |
|
|
Black River-Matheson, Township of |
0.02404413 |
0.01735778 |
0.01023798 |
|
Blind River, Town of |
0.02607343 |
0.02237517 |
0.01547971 |
|
Bonfield, Township of |
0.01392124 |
0.01507944 |
0.00812333 |
|
Brant, County of |
0.02152187 |
0.02888367 |
0.01967317 |
|
Brantford, City of |
0.02201435 |
0.03173019 |
0.01631853 |
|
Brethour, Township of |
|
|
0.02797172 |
|
Brockville, City of |
0.02309206 |
0.02286299 |
0.01626539 |
|
Bruce, County of |
0.01521501 |
0.02295922 |
0.01155254 |
|
Bruce Mines, Town of |
0.01364325 |
0.01755636 |
0.00756944 |
|
Burk’s Falls, Village of |
0.01388506 |
0.01732724 |
0.01206835 |
|
Burpee and Mills, Township of |
0.00738736 |
|
|
|
Callander, Municipality of |
0.01511921 |
0.01603315 |
0.01242187 |
|
Calvin, Township of |
0.00700486 |
0.01927768 |
0.01160375 |
|
Carling, Township of |
0.00696450 |
0.01063861 |
|
|
Casey, Township of |
0.01014318 |
0.03001557 |
|
|
Central Manitoulin, Township of |
0.00938989 |
0.01136718 |
|
|
Chamberlain, Township of |
0.00425378 |
0.00398160 |
0.01214597 |
|
Chapleau, Township of |
0.01543992 |
0.01285999 |
|
|
Chapple, Township of |
0.00717531 |
0.00806691 |
0.05536507 |
|
Charlton and Dack, Municipality of |
0.01563125 |
0.01597576 |
0.01181805 |
|
Chatham-Kent, Municipality of |
0.02064620 |
0.03167604 |
0.01763233 |
|
Chisholm, Township of |
0.01095371 |
0.00510120 |
|
|
Cobalt, Town of |
0.02514950 |
|
0.01439710 |
|
Cochrane Town of |
0.02160852 |
0.01400133 |
0.00961471 |
|
Cockburn Island, Township of |
0.01096224 |
|
|
|
Coleman, Township of |
0.01703028 |
0.03689927 |
0.01326539 |
|
Conmee, Township of |
0.01286312 |
0.01366393 |
|
|
Cornwall, City of |
0.02470850 |
0.02949042 |
0.01855482 |
|
Dawson, Township of |
0.02553315 |
0.00769136 |
0.03264573 |
|
Dorion, Township of |
0.03153122 |
|
0.03031991 |
|
Dryden, City of |
0.01682943 |
0.03516239 |
0.01535736 |
|
Dubreuilville, Township of |
0.01947767 |
0.03065002 |
|
|
Dufferin, County of |
0.01481919 |
0.02440792 |
0.01016042 |
|
Durham, Region of |
0.01645136 |
0.02239358 |
0.01596771 |
|
Ear Falls, Township of |
0.02201952 |
0.03392294 |
0.02777056 |
|
East Ferris, Township of |
0.01112952 |
0.01598227 |
0.02037118 |
|
Elgin, County of |
0.01557740 |
0.03458058 |
0.01218369 |
|
Elliot Lake, City of |
0.02578454 |
0.02827574 |
0.00992537 |
|
Emo, Township of |
0.01482404 |
0.01936529 |
0.04387867 |
|
Englehart, Town of |
0.01704339 |
0.02512228 |
0.02001280 |
|
Espanola, Town of |
0.01986665 |
0.03362792 |
0.01864292 |
|
Essex, County of |
0.01572722 |
0.02665669 |
0.01973166 |
|
Evanturel Township of |
0.01248656 |
0.00995529 |
0.01319666 |
|
Fauquier-Strickland, Township of |
0.01479953 |
0.00998303 |
0.00832647 |
|
Fort Frances, Town of |
0.02465271 |
0.02284898 |
0.02146727 |
|
French River, Municipality of |
0.01625940 |
0.01951913 |
|
|
Frontenac, County of |
0.02093925 |
0.02272336 |
|
|
Gananoque, Separated Town of |
0.02314787 |
0.02815196 |
0.01465756 |
|
Gauthier, Township of |
0.01211648 |
0.00979033 |
|
|
Gillies, Township of |
0.01342108 |
0.00926677 |
|
|
Gordon, Township of |
0.01325482 |
0.00743526 |
|
|
Gore Bay, Town of |
0.01458068 |
0.00827767 |
|
|
Greenstone, Municipality of |
0.01593569 |
0.02608445 |
0.00377481 |
|
Grey, County of |
0.02065048 |
0.02836862 |
0.01604263 |
|
Guelph, City of |
0.02054658 |
0.02817304 |
0.02261748 |
|
Haldimand, County of |
0.02010353 |
0.02811793 |
0.01987694 |
|
Haliburton, County of |
0.01442428 |
0.01414305 |
|
|
Halton, Region of |
0.01528601 |
0.02118413 |
0.01412687 |
|
Hamilton, City of |
0.02238550 |
0.02314253 |
0.01449834 |
|
Harley, Township of |
0.01533873 |
0.02634583 |
|
|
Harris, Township of |
0.01718960 |
0.01193600 |
0.01326223 |
|
Hastings, County of |
0.01284112 |
0.01582523 |
0.01280925 |
|
Hearst, Town of |
0.01152939 |
0.01633028 |
0.00880877 |
|
Hilliard Township |
|
|
0.03215425 |
|
Hilton Beach, Village of |
0.01403435 |
0.01396500 |
|
|
Hilton, Township of |
0.01154635 |
0.00374522 |
|
|
Hornepayne, Township of |
0.01271658 |
0.01812903 |
|
|
Hudson, Township of |
0.01803288 |
0.01264438 |
0.00700213 |
|
Huron Shores, Municipality of |
0.01919864 |
0.01446928 |
0.01418446 |
|
Huron, County of |
0.01284857 |
0.01524133 |
0.00525933 |
|
Ignace, Township of |
0.01688137 |
0.01148146 |
0.01250186 |
|
Iroquois Falls, Town of |
0.02103264 |
0.02750775 |
0.00982858 |
|
James, Township of |
0.03052162 |
0.01701219 |
|
|
Jocelyn, Township of |
0.01329153 |
0.00937344 |
|
|
Johnson, Township of |
0.01398034 |
|
0.00851652 |
|
Joly, Township of |
0.01164938 |
|
|
|
Kapuskasing, Town of |
0.02146793 |
0.03190976 |
0.00964436 |
|
Kawartha Lakes, City of |
0.01789930 |
0.02483201 |
0.02139574 |
|
Kearney, Town of |
0.01007571 |
0.00826963 |
|
|
Kenora, City of |
0.01868374 |
0.03098329 |
0.01264800 |
|
Kerns, Township of |
0.00835759 |
|
0.01045681 |
|
Killarney, Municipality of |
0.01048094 |
0.01318437 |
|
|
Kingston, City of |
0.02124239 |
0.03480942 |
0.01820140 |
|
Kirkland Lake, Town of |
0.02962820 |
0.02656297 |
0.01246217 |
|
La Vallee, Township of |
0.01251585 |
0.01757252 |
0.05909102 |
|
Laird, Township of |
0.01595990 |
0.00888002 |
|
|
Lake of The Woods, Township of |
0.01477456 |
|
|
|
Lambton,County of |
0.02059553 |
0.03166693 |
0.01495874 |
|
Lanark, County of |
0.01851903 |
0.02848086 |
0.01993310 |
|
Larder Lake, Township of |
0.01692437 |
0.01026525 |
|
|
Latchford, Town of |
0.03062855 |
|
0.01187942 |
|
Leeds & Grenville, County of |
0.01771012 |
0.03203409 |
0.01940099 |
|
Lennox and Addington, County of |
0.02112446 |
0.03334999 |
0.01569092 |
|
London, City of |
0.02610845 |
0.03135235 |
0.01955489 |
|
Macdonald, Meredith & Aberdeen, Additional Township of |
0.01369799 |
0.01171685 |
0.01196479 |
|
Machar, Township of |
0.01217478 |
0.00534527 |
0.00836152 |
|
Machin, Township of |
0.01299938 |
0.00721225 |
0.01657045 |
|
Magnetawan, Municipality of |
0.00988276 |
0.00787815 |
|
|
Manitouwadge, Township of |
0.02661872 |
0.03544716 |
|
|
Marathon, Town of |
0.02082948 |
0.03866716 |
|
|
Markstay-Warren, Municipality of |
0.01246553 |
0.00805410 |
0.03401310 |
|
Matachewan, Township of |
0.02074480 |
0.02814226 |
|
|
Mattawa, Town of |
0.01524927 |
0.02365184 |
0.01285364 |
|
Mattawan, Township of |
0.01581870 |
|
0.02581315 |
|
Mattice-Val Cote, Township of |
0.01907612 |
0.02767907 |
0.00516096 |
|
McDougall, Township of |
0.00856609 |
0.01957363 |
|
|
McGarry, Township of |
0.01418301 |
0.00430260 |
|
|
McKellar, Township of |
0.00919706 |
0.01110434 |
|
|
McMurrich/Monteith, Township of |
0.01372519 |
0.00474700 |
0.00125546 |
|
Michipicoten, Township of |
0.02302186 |
0.01817861 |
|
|
Middlesex, County of |
0.01715573 |
0.02441529 |
0.01675890 |
|
Moonbeam, Township of |
0.02678543 |
0.01211883 |
0.01307475 |
|
Moosonee, Town of |
0.00817726 |
0.01452463 |
|
|
Morley, Township of |
0.01320474 |
0.00499591 |
0.05908954 |
|
Muskoka, District of |
0.00914559 |
0.01102453 |
0.00550992 |
|
Nairn and Hyman, Township of |
0.02229562 |
0.02679134 |
0.03835604 |
|
Neebing, Municipality of |
0.00602781 |
|
0.06137904 |
|
Niagara, Region of |
0.01741881 |
0.03217603 |
0.01541532 |
|
Nipigon, Township of |
0.02614613 |
0.01686351 |
0.01867072 |
|
Nipissing, Township of |
0.01322686 |
0.00245144 |
|
|
Norfolk, County of |
0.02153358 |
0.02885341 |
0.01828038 |
|
North Bay, City of |
0.02366729 |
0.01890988 |
0.01295228 |
|
Northeastern Manitoulin & the Islands, Town of |
0.01182278 |
0.01286908 |
|
|
Northumberland, County of |
0.02127219 |
0.03362540 |
0.01665667 |
|
O’Connor, Township of |
0.01376309 |
0.01084766 |
|
|
Oliver And Paipoonge, Township of |
0.01833931 |
0.03046568 |
0.01788129 |
|
Opasatika, Township of |
0.01259347 |
0.01531074 |
0.00643931 |
|
Orillia, City of |
0.01866112 |
0.02296043 |
0.02461960 |
|
Ottawa, City of |
0.01960096 |
0.02261241 |
0.01733322 |
|
Owen Sound, City of |
0.02065048 |
0.02836862 |
0.01604263 |
|
Oxford, County of |
0.02162773 |
0.03207818 |
0.01309083 |
|
Papineau-Cameron, Township of |
0.01078593 |
0.01830647 |
0.00713246 |
|
Parry Sound, Town of |
0.00992987 |
0.00842673 |
0.01434493 |
|
Peel, Region of |
0.01737545 |
0.01984482 |
0.01628956 |
|
Pelee, Township of |
0.01546048 |
0.01100149 |
|
|
Pembroke, City of |
0.02268611 |
0.03045677 |
0.01210058 |
|
Perry, Township of |
0.01128803 |
0.00850960 |
0.00819248 |
|
Perth, County of |
0.01569548 |
0.02443310 |
0.01824870 |
|
Peterborough, City of |
0.02142617 |
0.03112747 |
0.01444504 |
|
Peterborough, County of |
0.01614576 |
0.02501903 |
0.01430765 |
|
Pickle Lake, Township of |
0.00683039 |
0.00116571 |
|
|
Plummer, Additional Township of |
0.01297170 |
0.01630357 |
0.00985646 |
|
Powassan, Municipality of |
0.01144179 |
0.01371772 |
0.01086003 |
|
Prescott and Russell, County of |
0.01690480 |
0.02538861 |
0.01360199 |
|
Prescott, Separate Town of |
0.01917697 |
0.02967344 |
0.01567948 |
|
Prince Edward, County of |
0.01015457 |
0.02066838 |
0.00617683 |
|
Prince, Township of |
0.01729130 |
0.01505653 |
|
|
Quinte West, City of |
0.01973832 |
0.02573952 |
0.01585029 |
|
Rainy River, Town of |
0.02109988 |
0.01962749 |
0.02771350 |
|
Red Lake, Municipality of |
0.02220119 |
0.02966167 |
|
|
Red Rock, Township of |
0.01699952 |
0.03592139 |
0.01515913 |
|
Renfrew, County of |
0.01926016 |
0.02896717 |
0.01428240 |
|
Ryerson, Township of |
0.01052284 |
0.01198355 |
|
|
Sable-Spanish Rivers, Township of |
0.01608958 |
0.01246437 |
|
|
Sault Ste. Marie, City of |
0.02095279 |
0.02977881 |
0.01746309 |
|
Schreiber, Township of |
0.03131461 |
|
|
|
Seguin, Township of |
0.00787857 |
0.01347495 |
0.01306018 |
|
Shedden, Township of |
0.01744633 |
0.01684752 |
|
|
Shuniah, Township of |
0.03113323 |
0.03731875 |
0.02882301 |
|
Simcoe, County of |
0.01782575 |
0.02748826 |
0.01781209 |
|
Sioux Lookout, Municipality of |
0.01605303 |
0.02930259 |
|
|
Sioux Narrows-Nestors Falls, Township of |
0.01381808 |
0.00904515 |
|
|
Smiths Falls, Separated Town |
0.02380441 |
0.02827741 |
0.01636322 |
|
Smooth Rock Falls, Town of |
0.02319659 |
0.02526031 |
0.01203387 |
|
South Algonquin, Township of |
0.00680960 |
0.00922323 |
|
|
South River, Village of |
0.01191384 |
0.00778472 |
0.00460660 |
|
St Joseph, Township of |
0.00884009 |
0.01150334 |
|
|
St Marys, Separated Town of |
0.01495606 |
0.02812073 |
0.01645539 |
|
St Thomas, City of |
0.02153591 |
0.03305289 |
0.01064891 |
|
St. Charles, Municipality of |
0.00750865 |
|
0.02798468 |
|
Stormont, Dundas & Glengarry, County of |
0.02164799 |
0.02922874 |
0.01421779 |
|
Stratford, City of |
0.02404043 |
0.03114938 |
0.01411057 |
|
Strong, Township of |
0.00965832 |
0.01228855 |
0.00772305 |
|
Sudbury, City of Greater |
0.02049752 |
0.02878766 |
0.01564218 |
|
Sundridge Village of |
0.01174763 |
0.01015806 |
0.00785468 |
|
Tarbutt and Tarbutt, Additional Township of |
0.01513240 |
0.01800323 |
|
|
Tehkummah, Township of |
0.01224234 |
0.01050447 |
|
|
Temagami, Municipality of |
0.02192724 |
0.03290966 |
0.01177540 |
|
Temiskaming Shores, Town of |
0.02496255 |
0.02248173 |
0.01011054 |
|
Terrace Bay, Township of |
0.02995146 |
0.03139107 |
|
|
The Archipelago, Township of |
0.00874950 |
0.00974650 |
|
|
The North Shore, Township of |
0.02730352 |
0.01986192 |
|
|
Thessalon, Town of |
0.01536795 |
0.01512201 |
0.00759289 |
|
Thornloe Village, of |
0.01104357 |
0.01955422 |
|
|
Thunder Bay, City of |
0.02610689 |
0.03602013 |
0.02428037 |
|
Timmins, City of |
0.02332279 |
0.03037511 |
0.02271617 |
|
Toronto, City of |
0.02215659 |
0.02313615 |
0.01820563 |
|
Val Rita-Harty, Township of |
0.01842640 |
0.01851082 |
0.00840711 |
|
Waterloo, Region of |
0.02163894 |
0.02827058 |
0.01317796 |
|
Wellington, County of |
0.01413496 |
0.02572129 |
0.02047513 |
|
West Nipissing, Municipality of |
0.01554139 |
0.03595802 |
0.02167202 |
|
White River, Township of |
0.02673789 |
0.01766419 |
|
|
Whitestone, Municipality of |
0.00876802 |
0.00782637 |
|
|
Windsor, City of |
0.01904202 |
0.03218884 |
0.01882774 |
|
York, Region of |
0.01683154 |
0.01871896 |
0.01768598 |
O. Reg. 115/04, s. 6.
table 16
tax rates for business properties in unattached unorganized territories for 2004
|
Territory |
Tax Rate — Expressed as a Fraction of Assessed Value |
||
|
Commercial Property Class |
Industrial Property Class |
Pipeline Property Class |
|
|
Nipissing, District of |
|
|
|
|
Timiskaming Board of Education |
0.01434989 |
|
0.01390622 |
|
Nipissing Combined School Boards |
0.01297320 |
0.02091325 |
0.02573150 |
|
Parry Sound, District of |
|
|
|
|
South River Township School Authority |
0.01095293 |
|
|
|
West Parry Sound Board of Education |
0.00863169 |
0.00992649 |
|
|
East Parry Sound Board of Education |
0.01385010 |
0.02385479 |
0.01255272 |
|
Manitoulin, District of |
|
|
|
|
Manitoulin Locality Education |
0.01173889 |
0.01010102 |
|
|
Sudbury, District of |
|
|
|
|
Sudbury Locality Education |
0.01795034 |
0.02260199 |
|
|
Espanola Locality Education |
0.01500970 |
0.00725390 |
|
|
Chapleau Locality Education |
0.01010962 |
0.01308632 |
|
|
Foleyet DSA Locality Education |
0.00991650 |
|
|
|
Gogama DSA Locality Education |
0.00840480 |
|
|
|
Asquith Garvey DSA Locality Education |
0.00557187 |
0.01132957 |
|
|
Missarenda DSA Locality Education |
0.00596881 |
0.00306706 |
|
|
Timiskaming, District of |
|
|
|
|
Kirkland Lake Locality Education |
0.02386663 |
0.03323033 |
0.01727412 |
|
Timiskaming Locality Education |
0.02543536 |
0.03413562 |
0.01664382 |
|
Cochrane, District of |
|
|
|
|
Hearst Locality Education |
0.01077853 |
0.00910685 |
0.00634004 |
|
Kap SRF and District Locality Education |
0.01651855 |
0.00396600 |
0.00834620 |
|
Cochrane-Iroquois Falls Locality Education |
0.01430912 |
0.01948859 |
0.00865872 |
|
James Bay Lowlands Locality Education |
0.02123746 |
|
|
|
Algoma, District of |
|
|
|
|
Sault Ste. Marie Locality Education |
0.02456303 |
0.02590526 |
0.01515818 |
|
Thunder Bay, District of |
|
|
|
|
Allanwater DSA Locality Education |
0.00061093 |
|
|
|
Nipigon Red Rock Locality Education |
0.00395218 |
|
0.01852215 |
|
Lake Superior Locality Education |
0.02598434 |
0.03217298 |
|
|
Lakehead Locality Education |
0.01827997 |
0.03764468 |
0.02677167 |
|
Auden DSA Locality Education |
0.00653100 |
|
|
|
Ferland DSA Locality Education |
0.00708982 |
|
|
|
Armstrong DSA Locality Education |
0.00728105 |
|
|
|
Savant Lake DSA Locality Education |
0.00755095 |
|
|
|
Upsala DSA Locality Education |
0.00747409 |
0.00430281 |
0.00331931 |
|
Rainy River, District of |
|
|
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.01136278 |
0.01357103 |
|
|
Fort Frances/Rainy River Locality Education (assessment roll numbers beginnng with “5903”) |
0.00825790 |
0.00929328 |
|
|
Mine Centre DSA Locality Education |
0.00381904 |
0.00282997 |
|
|
Atikokan Locality Education |
0.02084806 |
0.02957201 |
0.07877507 |
|
Kenora, District of |
|
|
|
|
Summer Beaver DSA Locality Education |
0.00184232 |
|
|
|
Kenora Locality Education |
0.01934804 |
0.01626689 |
0.02392649 |
|
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.01120592 |
0.01338419 |
0.01813769 |
|
Keewatin-Patricia District Locality Education |
0.01192525 |
|
|
|
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01614841 |
|
0.01654202 |
|
Red Lake Locality Education |
0.01143351 |
0.01774190 |
0.01892979 |
|
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01301383 |
0.00921501 |
0.02008850 |
|
Sturgeon Lake Locality Education |
0.00545166 |
|
|
O. Reg. 115/04, s. 6.
