Education Act

ontario REGULATION 400/98

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period June 23, 2020 to February 2, 2021.

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. 11/22, subsection 9 (3).

Last amendment: 294/20.

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

This is the English version of a bilingual regulation.

CONTENTS

 

Residential Property

1. (1) For 2020, the tax rate for school purposes for residential property is prescribed as 0.153 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (1); O. Reg. 60/12, s. 1 (1); O. Reg. 445/12, s. 1 (1); O. Reg. 2/14, s. 1 (1); O. Reg. 75/15, s. 1 (1); O. Reg. 101/16, s. 1 (1); O. Reg. 132/17, s. 1 (1); O. Reg. 26/18, s. 1 (1); O. Reg. 64/19, s. 1 (1); O. Reg. 6/20, s. 1, 2 (1).

(2) For 2020, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.03825 per cent of the assessed value of the property.  O. Reg. 114/11, s. 1 (2); O. Reg. 60/12, s. 1 (2); O. Reg. 445/12, s. 1 (2); O. Reg. 2/14, s. 1 (2); O. Reg. 75/15, s. 1 (2); O. Reg. 101/16, s. 1 (2); O. Reg. 132/17, s. 1 (2); O. Reg. 26/18, s. 1 (2); O. Reg. 64/19, s. 1 (2); O. Reg. 6/20, s. 1, 2 (2).

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

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

Pipe line Property Class

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

(2) For 2020, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipe Line Property Class” in Table 1 as set out opposite the name of the municipality.  O. Reg. 114/11, s. 2 (1); O. Reg. 60/12, s. 2; O. Reg. 445/12, s. 2; O. Reg. 2/14, s. 2; O. Reg. 75/15, s. 2; O. Reg. 101/16, s. 2; O. Reg. 132/17, s. 2; O. Reg. 26/18, s. 2; O. Reg. 64/19, s. 2; O. Reg. 6/20, s. 1.

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

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

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

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

Business Property in Unattached Unorganized Territory

3. (1) 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) For 2020, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.  O. Reg. 114/11, s. 3; O. Reg. 60/12, s. 3; O. Reg. 445/12, s. 3; O. Reg. 2/14, s. 3; O. Reg. 75/15, s. 3; O. Reg. 101/16, s. 3 (1); O. Reg. 132/17, s. 3 (1); O. Reg. 26/18, s. 3; O. Reg. 64/19, s. 3; O. Reg. 6/20, s. 1.

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

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

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

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

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

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

6. Revoked:  O. Reg. 114/11, s. 4.

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

Tax Rates for Business Properties

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

(2) In this section,

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

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

“new construction property classes” means the property classes described in section 15;

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

(3) For 2020, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 are the following rates for the following classes of property:

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

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

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

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

5.  Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 3. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (1, 2); O. Reg. 64/19, s. 4 (1, 2) ; O. Reg. 6/20, s. 1, 4.

(4) Despite subsection (3), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2020, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

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

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

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

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

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

6.  Despite paragraphs 1, 2 and 5, the annual tax rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5. O. Reg. 132/17, s. 4; O. Reg. 26/18, s. 4 (3, 4); O. Reg. 64/19, s. 4 (3, 4) ; O. Reg. 6/20, s. 1, 4.

(5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial property class apply, for 2020, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

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

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

3.  Despite paragraphs 1 and 2, the annual tax rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 2. O. Reg. 132/17, s. 4; O. Reg. 395/17, s. 1; O. Reg. 26/18, s. 4 (5, 6); O. Reg. 64/19, s. 4 (5, 6) ; O. Reg. 6/20, s. 1, 4.

9.1 Revoked:  O. Reg. 103/08, s. 5.

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

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

10. (1) For 2020, subsection 257.7 (3) of the Act does not apply to the tax rate for the small-scale on-farm business subclass for the industrial property class and the small-scale on-farm business subclass for the commercial property class and instead the tax rate shall be the lesser of the tax rate for the corresponding class in the municipality, as set out in Table 1, and 0.00245000. O. Reg. 362/18; O. Reg. 64/19, s. 5; O. Reg. 6/20, s. 1, 5.

(2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclass for the industrial property class and the small-scale on-farm business subclass for the commercial property class regardless of whether a municipality has opted to have the subclass apply within the municipality. O. Reg. 362/18.

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

11. (1) Subject to subsection (4), for 2019, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006 and instead the tax rates for school purposes in respect of those subclasses shall be reduced by 50 per cent of the amount by which the tax rates for municipal purposes are reduced under section 313 of the Municipal Act, 2001 and section 278 of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

(2) Subject to subsection (4), for 2020, subsection 257.7 (3) of the Act does not apply to the tax rates for school purposes for a subclass described in paragraphs 2, 3, 4 and 5 of subsection 313 (1) of the Municipal Act, 2001 or in paragraphs 2, 3, 4 and 5 of subsection 278 (1) of the City of Toronto Act, 2006. O. Reg. 63/19, s. 1.

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

(4) Subsections (1) and (2) do not apply to a property in a municipality referred to in sections 3 to 18 of Ontario Regulation 580/17 (Tax Matters — Vacant and Excess Land Subclasses, Tax Reductions) made under the Municipal Act, 2001. O. Reg. 63/19, s. 1; O. Reg. 386/19, s. 2.

12. Revoked: O. Reg. 132/17, s. 5.

12.1 Revoked:  O. Reg. 275/07, s. 5.

Graduated Tax Rates

13. The following provisions and requirements apply, with necessary modifications, with respect to the tax rates set out in Table 1:

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

2.  Revoked:  O. Reg. 103/08, s. 7.

O. Reg. 177/07, s. 14; O. Reg. 103/08, s. 7; O. Reg. 114/11, s. 6.

14. Revoked:  O. Reg. 275/07, s. 6.

New Construction Property Classes

15. (1) In this section, the last revised assessment roll means the last revised assessment roll within the meaning of subsection 37 (1) of the Assessment Act.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 9, the following new construction property classes are prescribed:

1.  The commercial (new construction) property class consists of land that would otherwise be in the commercial property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

2.  The industrial (new construction) property class consists of land that would otherwise be in the industrial property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

3.  The office building (new construction) property class consists of land that would otherwise be in the office building property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

4.  The shopping centre (new construction) property class consists of land that would otherwise be in the shopping centre property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

5.  The residual commercial (new construction) property class consists of land that would otherwise be in the residual commercial property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.

6.  The large industrial (new construction) property class consists of land that would otherwise be in the large industrial property class and with respect to which all of the following requirements are satisfied:

i.  Improvements to the land have been made pursuant to a building permit issued under section 8 of the Building Code Act, 1992, if an application for the building permit was made after March 22, 2007 and if the construction of the improvements was first authorized by that building permit.

ii.  The improvements consist of one or more new buildings or structures erected on the land or of additions or renovations to existing buildings or structures on the land.

iii.  The improvements result in an increase in the assessment of the land that is equal to or greater than 50 per cent of the assessment as set out on the last revised assessment roll before the change.  O. Reg. 315/08, s. 2.

(3) The assessment and increased assessment referred to in subsection (2) do not include any assessment relating to land that is classified in the residential property class, the multi-residential property class or the new multi-residential property class.  O. Reg. 315/08, s. 2.

Determination of Assessment Increase for Future Years

16. (1) This section applies to land on which construction is begun on or after March 22, 2007 and is completed within five taxation years.  O. Reg. 315/08, s. 2.

(2) For the purposes of section 15, the increased assessment of the land shall be determined according to the following rules:

1.  Only construction that is begun on or after March 22, 2007 and is completed within five taxation years shall be taken into consideration in determining the increase.

2.  If the construction takes place over a period that includes a taxation year or years before a general reassessment and a taxation year or years after a general reassessment, the increase shall be determined as follows:

i.  Determine the assessed value of the land for the taxation year before the year that the construction began.

ii.  Determine the increase in the assessed value of the land for the period from the end of the taxation year referred to in subparagraph i to the end of the taxation year before the next general reassessment.

iii.  Determine the fraction that the value determined under subparagraph i plus the increase determined under subparagraph ii is of the value determined under subparagraph i.

iv.  Determine the assessed value of the land for the taxation year in which the next general reassessment occurs.

v.  Determine the increase in the assessed value of the land for the period beginning at the end of the taxation year referred to in subparagraph iv and including any of the three subsequent taxation years during which there is construction on the land.

vi.  Determine the fraction that the value determined under subparagraph iv plus the increase determined under subparagraph v is of the value determined under subparagraph iv.

vii.  Multiply the fraction determined under subparagraph iii by the fraction determined under subparagraph vi.

viii.  Deduct 1.00 from the product determined under subparagraph vii and multiply by 100.  O. Reg. 315/08, s. 2.

(3) If portions of a parcel of land are classified in one of the commercial classes and in one of the industrial classes and the increased assessment in those classes on the parcel of land is equal to or greater than 50 per cent of the assessment as set out on the assessment roll for those classes for the parcel of land before the increase, each portion of the parcel of land shall be deemed to have an increased assessment equal to or greater than 50 per cent of the assessment as set out in the assessment roll for each portion of the parcel of land.  O. Reg. 315/08, s. 2.

(4) For the purposes of this section, an increase in assessment made under section 33 of the Assessment Act for the taxation year and either or both of the last two preceding years shall be deemed to have occurred in the first of the taxation years and not in any later taxation year.  O. Reg. 315/08, s. 2.

(5) For the purposes of this section if improvements to the land are made in taxation years in respect of which no general reassessment occurs, the increases in assessment in each year, if any, shall be cumulated arithmetically.  O. Reg. 315/08, s. 2.

Table 1
Tax Rates for business properties in municipalities for 2020 (expressed as fractions of assessed value)

Municipality	Tax Rate for the Commercial Property Class	Tax Rate for the Industrial Property Class	Tax Rate for the Pipe Line Property Class	Tax Rate for the Landfill Property Class
Alberton, Township of	0.00980000	0.00980000	0.00980000	0.00925034
Armour, Township of	0.00690833	0.00395200	0.00519019	0.00980000
Armstrong, Township of	0.00980000	0.00980000	0.00964207	none
Assiginack, Township of	0.00842583	0.00676308	none	0.00980000
Atikokan, Township of	0.00980000	0.00984735	0.00980000	0.00980000
Baldwin, Township of	0.00980000	0.00980000	0.00796553	none
Barrie, City of	0.00980000	0.01062384	0.00980000	0.00524134
Belleville, City of	0.01250000	0.01250000	0.01122046	0.01250000
Billings, Township of	0.00644236	0.00980000	none	0.00352821
Black River-Matheson, Township of	0.00980000	0.00980000	0.00817516	0.00980000
Blind River, Town of	0.00980000	0.00980000	0.00980000	0.00980000
Bonfield, Township of	0.00980000	0.00980000	0.00668371	0.00980000
Brant, County of	0.01250000	0.01250000	0.01250000	0.01250000
Brantford, City of	0.01250000	0.01250000	0.01236930	0.01250000
Brethour, Township of	0.00439262	0.00980000	0.00980000	0.00445422
Brockville, City of	0.01250000	0.01250000	0.01142785	none
Bruce, County of	0.00980000	0.01250000	0.00958720	0.00980000
Bruce Mines, Town of	0.00980000	0.00980000	0.00658154	none
Burk’s Falls, Village of	0.00980000	0.00980000	0.00955889	none
Burpee and Mills, Township of	0.00494118	0.00980000	none	none
Callander, Municipality of	0.00980000	0.00980000	0.00864536	none
Calvin, Township of	0.00601963	0.00980000	0.00907364	0.00584711
Carling, Township of	0.00557065	0.00980000	none	none
Casey, Township of	0.00467717	0.00980000	none	none
Central Manitoulin, Township of	0.00688166	0.00980000	none	0.00506696
Chamberlain, Township of	0.00301852	0.00497570	0.00921266	0.00477412
Chapleau, Township of	0.00980000	0.00980000	none	none
Chapple, Township of	0.00593040	0.00980000	0.00980000	0.00459442
Charlton and Dack, Municipality of	0.00980000	0.00980000	0.00896777	none
Chatham-Kent, Municipality of	0.01238970	0.01263978	0.01248862	0.03657373
Chisholm, Township of	0.00980000	0.00643693	none	0.00752763
Cobalt, Town of	0.00980000	none	0.00980000	none
Cochrane, Town of	0.00980000	0.00980000	0.00771725	none
Cockburn Island, Township of	none	none	none	none
Coleman, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Conmee, Township of	0.00980000	0.00980000	none	0.00980000
Cornwall, City of	0.01250000	0.01250000	0.01250000	0.01250000
Dawson, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Dorion, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Dryden, City of	0.00980000	0.00992674	0.00980000	0.00980000
Dubreuilville, Township of	0.00980000	0.00994594	none	none
Dufferin, County of	0.00918303	0.01250000	0.00856022	0.00792019
Durham, Region of	0.00980000	0.01250000	0.00980000	none
Ear Falls, Township of	0.00980000	0.00986704	0.00980000	none
East Ferris, Municipality of	0.00980000	0.00980000	0.00980000	none
Elgin, County of	0.00980000	0.01250000	0.00980000	0.23687812
Elliot Lake, City of	0.00980000	0.00980000	0.00819560	0.00980000
Emo, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Englehart, Town of	0.00980000	0.00980000	0.00980000	none
Espanola, Town of	0.00980000	0.00980000	0.00980000	none
Essex, County of	0.01232828	0.01270170	0.01250000	0.01122591
Evanturel, Township of	0.00980000	0.00980000	0.00980000	none
Fauquier-Strickland, Township of	0.00980000	0.00431149	0.00580449	none
Fort Frances, Town of	0.00980000	0.01008202	0.00980000	none
French River, Municipality of	0.00980000	0.00980000	none	0.00980000
Frontenac, County of	0.01250000	0.01250000	none	0.01250000
Gananoque, Separated Town of	0.01250000	0.01250000	0.00980000	none
Gauthier, Township of	0.00589674	0.00883039	none	0.00962973
Gillies, Township of	0.00980000	0.00980000	none	0.00980000
Gordon/Barrie Island, Municipality of	0.00973463	0.00980000	none	none
Gore Bay, Town of	0.00980000	0.00884341	none	none
Greenstone, Municipality of	0.00980000	0.00980000	0.00343299	0.00980000
Grey, County of	0.01250000	0.01250000	0.00980000	0.01250000
Guelph, City of	0.01102552	0.01250000	0.01250000	none
Haldimand, County of	0.01163509	0.01250000	0.01250000	0.01250000
Haliburton, County of	0.00980000	0.00980000	none	0.00663886
Halton, Region of	0.00770552	0.01098184	0.00980000	0.00864766
Hamilton, City of	0.00980000	0.01166409	0.00980000	0.01680173
Harley, Township of	0.00980000	0.00980000	none	0.00980000
Harris, Township of	0.00980000	0.00521783	0.00980000	none
Hastings, County of	0.00944951	0.00980000	0.00936385	0.00669159
Hearst, Town of	0.00980000	0.01004982	0.00715368	0.00663570
Hilliard, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Hilton Beach, Village of	0.00980000	0.00980000	none	none
Hilton, Township of	0.00980000	0.00980000	none	none
Hornepayne, Township of	0.00980000	0.00980000	none	0.00980000
Hudson, Township of	0.00980000	0.00980000	0.00584244	0.00980000
Huron, County of	0.00980000	0.00980000	0.00458716	0.00677916
Huron Shores, Municipality of	0.00980000	0.00980000	0.00980000	0.00980000
Ignace, Township of	0.00980000	0.00980000	0.00853735	none
Iroquois Falls, Town of	0.00980000	0.00996037	0.00803222	0.00980000
James, Township of	0.00980000	0.00988699	none	0.00980000
Jocelyn, Township of	0.00980000	0.00980000	none	0.00929572
Johnson, Township of	0.00980000	0.00980000	0.00707060	0.00980000
Joly, Township of	0.00810484	0.00980000	none	none
Kapuskasing, Town of	0.00980000	0.00991472	0.00763320	none
Kawartha Lakes, City of	0.00980000	0.01250000	0.01250000	0.00980000
Kearney, Town of	0.00602794	0.00789639	none	none
Kenora, City of	0.00980803	0.00996701	0.00980000	none
Kerns, Township of	0.00596158	none	0.00835780	none
Killarney, Municipality of	0.00568569	0.00980000	none	0.00353645
Kingston, City of	0.01250000	0.01250000	0.01208565	none
Kirkland Lake, Town of	0.00980000	0.00980000	0.00980000	none
La Vallee, Township of	0.00906164	0.00980000	0.00980000	0.00115600
Laird, Township of	0.00980000	0.00980000	none	0.00980000
Lake of the Woods, Township of	0.00772929	none	none	0.00802319
Lambton, County of	0.01240801	0.01289128	0.00980000	0.03964162
Lanark, County of	0.01250000	0.01250000	0.01250000	0.00980000
Larder Lake, Township of	0.00980000	0.00980000	none	0.00980000
Latchford, Town of	0.00980000	0.00980000	0.00980000	none
Leeds and Grenville, United Counties of	0.01250000	0.01278614	0.01219450	0.01133835
Lennox and Addington, County of	0.01250000	0.01282827	0.00980000	0.01250000
London, City of	0.01250000	0.01250000	0.01250000	0.01250000
Macdonald, Meredith and Aberdeen Additional, Township of	0.00980000	0.00980000	0.00901297	0.00980000
Machar, Township of	0.00783763	0.00655620	0.00593986	0.00980000
Machin, Township of	0.00980000	0.00529884	0.00980000	0.00980000
Magnetawan, Municipality of	0.00709582	0.00969327	none	0.00980000
Manitouwadge, Township of	0.00980000	0.00980000	none	0.00980000
Marathon, Town of	0.00980214	0.01006318	none	0.00980000
Markstay-Warren, Municipality of	0.00980000	0.00772281	0.00980000	0.00980000
Matachewan, Township of	0.00980000	0.00980000	none	none
Mattawa, Town of	0.00980000	0.00980000	0.00980000	none
Mattawan, Township of	0.00980000	0.00980000	0.00980000	none
Mattice-Val Côté, Township of	0.00980000	0.00980000	0.00445055	0.00980000
McDougall, Township of	0.00764924	0.00980000	none	none
McGarry, Township of	0.00980000	0.00418996	none	none
McKellar, Township of	0.00980000	0.00980000	none	none
McMurrich/Monteith, Township of	0.00900069	0.00425628	0.00206841	0.00980000
Middlesex, County of	0.01220720	0.01250000	0.01144706	0.00980000
Moonbeam, Township of	0.00980000	0.00980000	0.00980000	none
Moosonee, Town of	0.00678228	0.00980000	none	0.00980000
Morley, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Muskoka, District Municipality of	0.00681019	0.00799699	0.00425921	0.00790439
Nairn and Hyman, Township of	0.00980000	0.00980000	0.00980000	none
Neebing, Municipality of	0.00396753	0.00980000	0.00980000	0.00571707
Niagara, Region of	0.00980000	0.01250000	0.00980000	0.01714649
Nipigon, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Nipissing, Township of	0.00933728	0.00247459	none	0.00684276
Norfolk, County of	0.01250000	0.01250000	0.01250000	none
North Bay, City of	0.00980000	0.00980000	0.00980000	none
Northeastern Manitoulin and the Islands, Town of	0.00935249	0.00980000	none	0.00667984
Northumberland, County of	0.01250000	0.01250000	0.01096633	0.01250000
O’Connor, Township of	0.00923338	0.00980000	none	0.00980000
Oliver Paipoonge, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Opasatika, Township of	0.00965286	0.00980000	0.00539944	0.00498043
Orillia, City of	0.01134445	0.01292920	0.01250000	0.01146075
Ottawa, City of	0.00971056	0.01326287	0.01250000	0.01148666
Owen Sound, City of	0.01250000	0.01250000	0.00980000	0.01250000
Oxford, County of	0.01250000	0.01250000	0.00980000	0.01250000
Papineau-Cameron, Township of	0.00896091	0.00980000	0.00593169	0.00639835
Parry Sound, Town of	0.00852267	0.00650266	0.00980000	none
Peel, Region of	0.00944727	0.01066032	0.01189049	0.00831729
Pelee, Township of	0.00980000	0.00980000	none	none
Pembroke, City of	0.01250000	0.01250000	0.00980000	none
Perry, Township of	0.00832501	0.00596791	0.00590076	0.00980000
Perth, County of	0.00980000	0.01250000	0.01250000	0.00980000
Peterborough, City of	0.01250000	0.01250000	0.00980000	none
Peterborough, County of	0.00980000	0.01250000	0.00980000	0.00980000
Pickle Lake, Township of	0.00553869	0.00049704	none	0.00483683
Plummer Additional, Township of	0.00980000	0.00980000	0.00752162	none
Powassan, Municipality of	0.00945188	0.00989617	0.00753775	0.00980000
Prescott and Russell, United Counties of	0.00980000	0.01272188	0.00980000	0.00980000
Prescott, Separate Town of	0.01250000	0.01250000	0.00980000	none
Prince, Township of	0.00980000	0.00980000	0.00980000	none
Prince Edward, County of	0.00706031	0.01250000	0.00508185	0.00223960
Quinte West, City of	0.01250000	0.01279177	0.00980000	none
Rainy River, Town of	0.00980000	0.00980000	0.00980000	none
Red Lake, Municipality of	0.00980000	0.00996404	0.00980000	0.00980000
Red Rock, Township of	0.00980000	0.00980000	0.00980000	none
Renfrew, County of	0.01250000	0.01250000	0.00980000	0.00980000
Ryerson, Township of	0.00692152	0.00980000	none	none
Sables-Spanish Rivers, Township of	0.00980000	0.00980000	none	0.00980000
Sault Ste. Marie, City of	0.00980821	0.00994239	0.00980000	0.00980000
Schreiber, Township of	0.00980000	0.00980000	none	none
Seguin, Township of	0.00666974	0.00980000	0.00980000	0.00406447
Shedden, Township of	0.00980000	0.00980000	none	none
Shuniah, Township of	0.00980000	0.00980000	0.00980000	0.00980000
Simcoe, County of	0.00980000	0.01250000	0.01237518	0.00980000
Sioux Lookout, Municipality of	0.00980000	0.00980000	none	0.00980000
Sioux Narrows-Nestors Falls, Township of	0.00980000	0.00729366	none	0.00980000
Smiths Falls, Separated Town of	0.01250000	0.01250000	0.01231520	none
Smooth Rock Falls, Town of	0.00982065	0.01059002	0.00908177	0.00980000
South Algonquin, Township of	0.00496193	0.00980000	none	0.00766612
South River, Village of	0.00977214	0.00815926	0.00412122	none
St. Charles, Municipality of	0.00577910	none	0.00980000	0.00620364
St. Joseph, Township of	0.00770563	0.00980000	none	0.00661451
St. Marys, Separated Town of	0.00980000	0.01250000	0.01247778	0.00980000
St. Thomas, City of	0.01250000	0.01252938	0.00887611	none
Stormont, Dundas and Glengarry, United Counties of	0.01250000	0.01263487	0.00980000	0.05908938
Stratford, City of	0.01250000	0.01250000	0.00980000	0.01250000
Strong, Township of	0.00687504	0.00980000	0.00555103	0.00966360
Sudbury, City of Greater	0.00980000	0.01014217	0.00980000	0.00980000
Sundridge, Village of	0.00980000	0.00980000	0.00654769	none
Tarbutt, Township of	0.00980000	0.00980000	none	none
Tehkummah, Township of	0.00901677	0.00980000	none	0.00777024
Temagami, Municipality of	0.00980000	0.00980000	0.00930842	none
Temiskaming Shores, Town of	0.00980000	0.00980000	0.00809919	0.00980000
Terrace Bay, Township of	0.00980000	0.00980000	none	0.00980000
The Archipelago, Township of	0.00635908	0.00776030	none	0.00167740
The North Shore, Township of	0.00980000	0.00980000	none	0.00980000
Thessalon, Town of	0.00980000	0.00800781	0.00661381	none
Thornloe, Village of	0.00980000	0.00980000	none	none
Thunder Bay, City of	0.00980000	0.01015511	0.00980000	0.00980000
Timmins, City of	0.00980000	0.00996435	0.00980000	0.00980000
Toronto, City of	0.00980000	0.01067220	0.01250000	none
Val Rita-Harty, Township of	0.00980000	0.00980000	0.00690763	0.00980000
Waterloo, Region of	0.01250000	0.01250000	0.00980000	0.01250000
Wawa, Township of	0.00980000	0.00980000	none	0.00980000
Wellington, County of	0.00924236	0.01250000	0.01250000	0.00811182
West Nipissing, Municipality of	0.00980000	0.00980000	0.00980000	0.00980000
White River, Township of	0.00980000	0.00980000	none	0.00980000
Whitestone, Municipality of	0.00586377	0.00980000	none	0.00980000
Windsor, City of	0.01235882	0.01271667	0.01250000	none
York, Region of	0.00896686	0.00980000	0.01250000	0.00528649

O. Reg. 6/20, s. 6; O. Reg. 294/20, s. 3.

table 2
tax rate for business properties in municipalities with optional commercial classes for 2020
(Expressed as fractions of Assessed Value)

 

Municipality	Tax Rate for the Commercial Property Class	Tax Rate for the Office Building Property Class	Tax Rate for the Shopping Centre Property Class	Tax Rate for the Parking Lots and Vacant Land Property Class
Chatham-Kent, Municipality of	0.01250000	0.00980000	0.01250000	0.00980000
Espanola, Town of	0.00980000	none	0.00980000	none
Essex, County of	0.01250000	0.00980000	none	0.00633473
Hamilton, City of	0.00980000	none	none	0.00980000
Kenora, City of	0.00980000	0.00980000	0.00980000	0.00980000
Lambton, County of	0.01250000	0.01250000	0.01250000	0.00679260
Marathon, Town of	0.00980000	none	0.00980000	0.00980000
Ottawa, City of	0.00980000	0.01250000	0.00775935	0.00549581
Sault Ste. Marie, City of	0.00980000	0.00980000	0.00980000	0.00980000
Smooth Rock Falls, Town of	0.00980000	none	none	0.00980000
Windsor, City of	0.01250000	0.01250000	0.01250000	0.00822145

O. Reg. 6/20, s. 6.

table 3
tax rate for business properties in municipalities with optional industrial classes for 2020
(Expressed as fractions of assessed value)

 

Municipality	Tax Rate for the Industrial Property Class	Tax Rate for the Large Industrial Property Class
Atikokan, Township of	0.00980000	0.00980000
Chatham-Kent, Municipality of	0.01250000	0.01250000
Dryden, City of	0.00980000	0.00980000
Dubreuilville, Township of	0.00980000	0.00980000
Ear Falls, Township of	0.00980000	0.00980000
Elgin, County of	0.01250000	0.01250000
Espanola, Town of	0.00980000	0.00980000
Essex, County of	0.01250000	0.01250000
Fort Frances, Town of	0.00980000	0.00980000
Hamilton, City of	0.01166409	0.01166409
Hearst, Town of	0.00980000	0.00980000
Iroquois Falls, Town of	0.00980000	0.00980000
James, Township of	0.00980000	0.00980000
Kapuskasing, Town of	0.00980000	0.00980000
Kenora, City of	0.00980000	0.00980000
Lambton, County of	0.01250000	0.01250000
Leeds and Grenville, United Counties of	0.01250000	0.01250000
Lennox and Addington, County of	0.01250000	0.01250000
Marathon, Town of	0.00980000	0.00980000
Orillia, City of	0.01250000	0.01250000
Ottawa, City of	0.01250000	0.01250000
Owen Sound, City of	0.01250000	0.01250000
Powassan, Municipality of	0.00980000	0.00980000
Prescott and Russell, United Counties of	0.01250000	0.01250000
Quinte West, City of	0.01250000	0.01250000
Red Lake, Municipality of	0.00980000	0.00980000
Renfrew, County of	0.01250000	0.01250000
Sault Ste. Marie, City of	0.00980000	0.00980000
Smooth Rock Falls, Town of	0.00980000	0.00980000
St. Marys, Separated Town of	0.01250000	0.01250000
St. Thomas, City of	0.01250000	0.01250000
Stormont, Dundas and Glengarry, United Counties of	0.01250000	0.01250000
Sudbury, City of Greater	0.00980000	0.00980000
Thessalon, Town of	0.00653412	0.00980000
Thunder Bay, City of	0.00980000	0.00980000
Timmins, City of	0.00980000	0.00980000
Windsor, City of	0.01250000	0.01250000

O. Reg. 6/20, s. 6; O. Reg. 294/20, s. 4.

table 4
tax rate for business properties in unattached unorganized territories for 2020
(Expressed as fractions of assessed value)

 

District	Territory	Tax Rate for the Commercial Property Class	Tax Rate for the Industrial Property Class	Tax Rate for the Pipe Line Property Class	Tax Rate for the Landfill Property Class
Algoma	Sault Ste. Marie Locality Education	0.00980000	0.00980000	0.00980000	0.00980000
Cochrane	Cochrane-Iroquois Falls Locality Education	0.00886807	0.00980000	0.00698313	0.00829465
Cochrane	Hearst Locality Education	0.00743939	0.00869287	0.00516933	0.01030000
Cochrane	James Bay Lowlands Locality Education	0.00980000	none	none	none
Cochrane	Kap SRF and District Locality Education	0.00980000	0.00383334	0.00653976	none
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6060”)	0.00948184	0.00980000	0.00980000	0.00618298
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6093”)	0.00980000	none	0.00980000	none
Kenora	Dryden Locality Education (assessment roll numbers beginning with “6096”)	0.00980000	0.00927098	0.00980000	0.00980000
Kenora	Keewatin-Patricia District Locality Education	0.00800301	none	none	none
Kenora	Kenora Locality Education	0.00980000	0.00980000	0.00980000	0.00980000
Kenora	Red Lake Locality Education	0.00724716	0.00980000	0.00980000	0.00227545
Kenora	Sturgeon Lake Locality Education	0.00736495	none	none	none
Manitoulin	Manitoulin Locality Education	0.00831012	0.00854291	none	none
Nipissing	Nipissing Combined School Boards	0.00980000	0.00980000	0.00980000	0.00980000
Nipissing	Timiskaming Board of Education	0.00844508	none	0.00980000	none
Parry Sound	East Parry Sound Board of Education	0.00806675	0.00980000	0.00856534	none
Parry Sound	South River Township School Authority	0.00853965	0.00980000	none	none
Parry Sound	West Parry Sound Board of Education	0.00654584	0.00881572	none	none
Rainy River	Atikokan Locality Education	0.00980000	0.00980000	0.00980000	none
Rainy River	Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)	0.00882994	0.00980000	none	none
Rainy River	Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)	0.00720129	0.00599774	none	none
Rainy River	Mine Centre DSA Locality Education	0.00213734	0.00333662	none	none
Sudbury	Asquith Garvey DSA Locality Education	0.00468931	0.00582315	none	none
Sudbury	Chapleau Locality Education	0.00902994	0.00980000	none	none
Sudbury	Espanola Locality Education	0.00914423	0.00619443	none	none
Sudbury	Foleyet DSA Locality Education	0.00980000	none	none	none
Sudbury	Gogama DSA Locality Education	0.00708392	none	none	none
Sudbury	Missarenda DSA Locality Education	0.00456610	0.00980000	none	none
Sudbury	Sudbury Locality Education	0.00980000	0.00980000	none	none
Thunder Bay	Allanwater DSA Locality Education	0.00239259	none	none	none
Thunder Bay	Armstrong DSA Locality Education	0.00600736	0.00980000	none	none
Thunder Bay	Auden DSA Locality Education	0.00064240	none	none	none
Thunder Bay	Ferland DSA Locality Education	0.00049671	none	none	none
Thunder Bay	Lake Superior Locality Education	0.00980000	0.00980000	none	none
Thunder Bay	Lakehead Locality Education	0.00980000	0.00980000	0.00980000	0.00980000
Thunder Bay	Nipigon Red Rock Locality Education	0.00538140	0.00980000	0.00980000	none
Thunder Bay	Savant Lake DSA Locality Education	0.00532219	none	none	0.00527440
Thunder Bay	Upsala DSA Locality Education	0.00531244	0.00393111	0.00307924	0.00571328
Timiskaming	Kirkland Lake Locality Education	0.00980000	0.00980000	0.00980000	0.00980000
Timiskaming	Timiskaming Locality Education	0.00980000	0.00980000	0.00980000	0.00980000

O. Reg. 6/20, s. 6; O. Reg. 294/20, s. 5.

Tables 5-16 Revoked:  O. Reg. 177/07, s. 15..

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