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O. Reg. 169/01: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES
filed May 16, 2001 under Education Act, R.S.O. 1990, c. E.2
Skip to contentontario regulation 169/01
made under the
Education act
Made: May 15, 2001
Filed: May 16, 2001
Printed in The Ontario Gazette: June 2, 2001
Amending O. Reg. 400/98
(Tax Matters — Tax Rates For School Purposes)
1. Section 1 of Ontario Regulation 400/98 is revoked and the following substituted:
1. (1) Subject to subsection (2), 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 subsequent years.
(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 subsequent years.
2. Subsections 2 (2) and (3) of the Regulation are revoked and the following substituted:
(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.
(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.
(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.
3. The Regulation is amended by adding the following section:
9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 368.3 (1) of the Municipal Act, 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.
(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 6 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.
4. The Regulation is amended by adding the following Table:
TABLE 8
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2001
|
Municipality |
Tax Rate — Expressed as a |
||
|
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 — |
0.02589356 |
0.01809375 |
0.01123694 |
|
Bonfield Tp |
0.01412964 |
0.01800652 |
0.00847340 |
|
Brant County |
0.02454071 |
0.03556542 |
0.02143168 |
|
Brantford C |
0.02386006 |
0.03830831 |
0.01670102 |
|
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 |
|
|
Grey Co |
0.02127200 |
0.03158189 |
0.01761099 |
|
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 |
|
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 |
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 |
0.01211599 |
0.01358476 |
|
|
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 |
0.02127200 |
0.03158189 |
0.01761099 |
|
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 |
0.01228717 |
|
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 |
|
|
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 |
James M. Flaherty
Minister of Finance
Dated on May 15, 2001.