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O. Reg. 133/02: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS

filed April 15, 2002 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 133/02

made under the

education act

Made: April 11, 2002
 Filed: April 15, 2002
Printed in The Ontario Gazette: May 4, 2002

Amending O. Reg. 392/98

(Tax Matters — Taxation of Certain Railway, Power Utility Lands)

1. (1) Subsection 6 (1) of Ontario Regulation 392/98 is amended by striking out “subsections (2) and (3)” and substituting “subsections (2), (3) and (4)”.

(2) Section 6 of the Regulation is amended by adding the following subsections:

(4) The tax rate for school purposes for 2000 for the purposes of section 257.7 of the Act with respect to land located in a municipality or territory set out in Table 12, 13, 14, 15 or 16 that was owned by an owner on December 31, 1997, and still owned by the same owner on January 1, 2000, is the tax rate that is set out in the Table for the municipality or territory in which the land is located.

(5) The headings to the columns of Tables 12 to 16 that set out the tax rates are references to the names of the assessed owners as they appear on the assessment rolls or to the names set out in Column 1 of Table 7 opposite the names of the assessed owners set out in Column 2 of that Table.

2. Section 7 of the Regulation is amended by adding the following subsections:

(3) The tax rate for school purposes for 2001 for the purposes of section 257.7 of the Act with respect to land located in a municipality or territory set out in Table 17, 18, 19, 20 or 21 that was owned by an owner on December 31, 1997, and still owned by the same owner on January 1, 2001, is the tax rate that is set out in the Table for the municipality or territory in which the land is located.

(4) The headings to the columns of Tables 17 to 21 that set out the tax rates are references to the names of the assessed owners as they appear on the assessment rolls or to the names set out in Column 1 of Table 7 opposite the names of the assessed owners set out in Column 2 of that Table.

3. The Regulation is amended by adding the following section:

8. (1) Despite section 2 and subject to subsection (2), for land described in subsection 368.3 (1) of the Municipal Act that was owned by the owner on December 31, 1997 and is still owned by the same owner on January 1, 2002, the tax rates determined under section 7 for the municipality or locality in which the land is located are prescribed as the tax rates for school purposes for 2002, for the purposes of section 257.7 of the Act.

(2) If the tax rate for the municipality or territory determined under section 7 is greater than the tax rate that applied for the municipality or territory in Table 1, the tax rate determined under subsection (1) for that municipality or territory shall be reduced by one-fourth of the difference.

4. Table 10 of the Regulation is revoked and the following substituted:

TABLE 10

1999 RATES FOR TORONTO TERMINALS RAILWAY COMPANY LIMITED, CSX RAILWAY,
CITY OF PORT COLBOURNE RAILWAY AND PORT STANLEY RAILWAY

Municipality

Tax rates for 1999 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Toronto Terminals Railway Company Limited

CSX Railway

City Of Port
Colborne Railway

Port Stanley
Railway

City of Toronto

14,054.52

 

 

 

 

5. The Regulation is amended by adding the following Tables:

TABLE 12

2000 RATES FOR CANADIAN NATIONAL RAILWAY,
CASO RAILWAY AND CANADIAN PACIFIC RAILWAY

Municipality or Territory

Tax rates for 2000 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Canadian National Railway

CASO Railway

Canadian Pacific
Railway

County of Essex

 

 

 

Lakeshore, Town of

 

53.05

48.91

County of Grey

 

 

 

Chatsworth, Township of

 

 

32.27

Southgate, Township of

 

 

57.40

West Grey, Township of

 

 

28.17

County of Perth

 

 

 

Perth East, Township of

57.83

 

 

Perth South, Township of

43.02

 

 

County of Renfrew

 

 

 

Laurentian Hills, Town of

 

 

38.91

Laurentian Valley, Township of

 

 

62.35

United Counties of Stormont, Dundas & Glengarry

 

 

 

North Dundas, Township of

 

 

47.59

North Stormont, Township of

40.43

 

41.61

District of Algoma

 

 

 

Sault Ste. Marie Locality Education

 

 

16.99

District of Kenora

 

 

 

Kenora, City of

 

 

77.16

Dryden Locality Education (6093)

 

 

5.12

Dryden Locality Education (6096)

5.12

 

5.85

District of Nipissing

 

 

 

Nipissing Combined School Boards

4.13

 

10.51

District of Parry Sound

 

 

 

Whitestone, Municipality of

8.28

 

 

McDougall, Township of

9.57

 

15.35

District of Sudbury

 

 

 

Sudbury Locality Education

13.86

 

15.24

TABLE 13

2000 RATES FOR GUELPH JUNCTION RAILWAY,
ESSEX TERMINAL RAILWAY, WATERLOO-ST. JACOBS RAILWAY
AND GODERICH-EXETER RAILWAY

Municipality or Territory

Tax rates for 2000 for land owned by the owner on December 31, 1997—
expressed as dollars per acre

Guelph Junction Railway

Essex Terminal Railway

Waterloo-
St. Jacobs Railway

Goderich-Exeter Railway

County of Perth

 

 

 

 

Perth South, Township of

 

 

 

44.93

West Perth, Township of

 

 

 

29.06

TABLE 14

2000 RATES FOR ONTARIO NORTHLAND RAILWAY,

ALGOMA CENTRAL RAILWAY, ONTARIO L’ORIGNAL RAILWAY
AND ARNPRIOR NEPEAN RAILWAY

Municipality or Territory

Tax rates for 2000 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Ontario
Northland Railway

Algoma Central Railway

Ontario L’Original
Railway

Arnprior Nepean Railway

District of Algoma

 

 

 

 

Sault Ste. Marie Locality Education

 

14.64

 

 

District of Cochrane

 

 

 

 

Cochrane, Town of

0.00

 

 

 

TABLE 15

2000 RATES FOR TORONTO TERMINALS RAILWAY,

CSX RAILWAY, CITY OF PORT COLBORNE RAILWAY
AND PORT STANLEY RAILWAY

Municipality or Territory

Tax rates for 2000 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Toronto
Terminals Railway

CSX Railway

City of Port
Colborne Railway

Port Stanley Railway

City of Toronto

11,849.22

 

 

 

TABLE 16

2000 RATES FOR SOUTH SIMCOE RAILWAY,

TORONTO AREA TRANSIT OPERATING AUTHORITY
AND VIA RAIL CANADA INC.

Municipality or Territory

Tax rates for 2000 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

South Simcoe Railway

Toronto Area Transit Operating Authority

Via Rail Canada Inc.

County of Essex

 

 

 

Lakeshore, Town of

 

 

336.00

TABLE 17

2001 RATES FOR CANADIAN NATIONAL RAILWAY,

CASO RAILWAY AND CANADIAN PACIFIC RAILWAY

Municipality or Territory

Tax rates for 2001 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Canadian National Railway

CASO Railway

Canadian Pacific
Railway

County of Haldimand

120.66

55.47

57.84

County of Norfolk

 

48.23

50.08

Greater Sudbury, City of

93.02

 

102.95

Hamilton, City of

385.62

 

461.19

Kawartha Lakes, City of

 

 

21.55

Ottawa, City of

468.45

 

404.21

County of Grey

 

 

 

Grey Highlands, Municipality of

 

 

37.16

Georgian Highlands, Town of

 

 

27.49

County of Lambton

 

 

 

Plympton-Wyoming, Town of

46.03

 

 

St. Clair, Township of

74.90

 

 

United Counties of Leeds & Grenville

 

 

 

Elizabethtown-Kitley, Township of

42.79

 

37.90

Edwardsburgh-Cardinal, Township of

41.63

 

39.33

Leeds & the Thousand Islands, Township of

39.97

 

 

County of Middlesex

 

 

 

Southwest Middlesex, Municipality of

61.98

 

55.75

Thames Centre, Municipality of

78.61

 

74.56

Strathroy-Caradoc, Township of

70.98

 

57.64

County of Northumberland

 

 

 

Brighton, Municipality of

37.61

 

42.60

Port Hope & Hope, Town of

54.79

 

54.17

Alnwick Haldimand, Township of

24.88

 

24.03

Cramahe, Township of

26.35

 

26.42

County of Renfrew

 

 

 

Whitewater Region, Township of

 

 

43.63

District of Algoma

 

 

 

Blind River, Town of

 

 

181.34

Sault Ste. Marie Locality Education

 

 

13.04

District of Parry Sound

 

 

 

Powassan, Municipality of

22.19

 

 

District of Sudbury

 

 

 

Sudbury Locality Education

13.86

 

15.24

District of Thunder Bay

 

 

 

Greenstone, Municipality of

5.50

 

 

Caramat DSA Locality Education

4.70

 

 

Lakehead Locality Education

7.99

 

6.00

TABLE 18

2001 RATES FOR GUELPH JUNCTION RAILWAY,
ESSEX TERMINAL RAILWAY, WATERLOO-ST. JACOBS RAILWAY
AND GODERICH-EXETER RAILWAY

Municipality or Territory

Tax rates for 2001 for land owned by the owner on December 31, 1997—
expressed as dollars per acre

Guelph Junction Railway

Essex Terminal Railway

Waterloo-
St. Jacobs Railway

Goderich-Exeter Railway

County of Huron

 

 

 

 

Bluewater, Municipality of

 

 

 

29.89

Central Huron, Municipality of

 

 

 

39.15

Huron East, Municipality of

 

 

 

31.98

South Huron, Municipality of

 

 

 

45.54

TABLE 19

2001 RATES FOR ONTARIO NORTHLAND RAILWAY,

ALGOMA CENTRAL RAILWAY, ONTARIO L’ORIGNAL RAILWAY
AND ARNPRIOR NEPEAN RAILWAY

Municipality or Territory

Tax rates for 2001 for land owned by the owner on December 31, 1997—
expressed as dollars per acre

Ontario
Northland Railway

Algoma Central Railway

Ontario L’Original
Railway

Arnprior Nepean Railway

District of Algoma

 

 

 

 

Sault Ste. Marie Locality Education

 

14.64

 

 

TABLE 20

2001 RATES FOR TORONTO TERMINALS RAILWAY,

CSX RAILWAY, CITY OF PORT COLBORNE RAILWAY
 AND PORT STANLEY RAILWAY

Municipality or Territory

Tax rates for 2001 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

Toronto
Terminals Railway

CSX Railway

City of Port
Colborne Railway

Port Stanley Railway

County of Lambton

 

 

 

 

St. Clair, Township of

 

97.63

 

 

TABLE 21

2001 RATES FOR SOUTH SIMCOE RAILWAY,

TORONTO AREA TRANSIT OPERATING AUTHORITY AND

VIA RAIL CANADA INC.

Municipality or Territory

Tax rates for 2001 for land owned by the owner on December 31, 1997 —
expressed as dollars per acre

South Simcoe Railway

Toronto Area Transit Operating Authority

Via Rail Canada Inc.

Ottawa, City of

 

 

127.15

 

James M. Flaherty

Minister of Finance

Dated on April 11, 2002.

18/02