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O. Reg. 103/08: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed April 22, 2008 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 103/08

made under the

education act

Made: April 21, 2008
Filed: April 22, 2008
Published on e-Laws: April 23, 2008
Printed in The Ontario Gazette: May 10, 2008

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Paragraph 5 of subsection 1 (1) of Ontario Regulation 400/98 is amended by striking out “and 2007” and substituting “2007 and 2008”.

(2) Subsection 1 (5) of the Regulation is amended by striking out “and 2007” and substituting “2007 and 2008”.

2. Subsection 2 (8) of the Regulation is amended by striking out “2007” and substituting “2008”.

3. Paragraph 8 of subsection 3 (2) of the Regulation is revoked and the following substituted:

8. For 2008, Table 20.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2007” in the portion before paragraph 1 and substituting “2008”.

(2) Section 9 of the Regulation is amended by adding the following subsections:

(8.2) Despite subsection (8.1), if a municipality set out in Table 18 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2008, 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.

(8.3) Despite subsection (8.1), if a municipality set out in Table 19 passes a by-law opting to have the large industrial class apply, for 2008, 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) Subsections 9 (9), (9.1), (10), (11) and (12) of the Regulation are revoked.

5. Section 9.1 of the Regulation is revoked.

6. Section 10 of the Regulation is revoked.

7. Paragraph 2 of section 13 of the Regulation is revoked.

8. Table 17 of the Regulation is revoked and the following substituted:

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2008

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.00997035

0.00748460

0.02750000

Armour, Township of

0.00883696

0.00383224

0.00692227

Armstrong, Township of

0.01728922

0.01927803

0.01241394

Assiginack, Township of

0.01142233

0.00858747

 

Atikokan, Township of

0.01655947

0.02396881

0.02750000

Baldwin, Township of

0.01317725

0.00596684

0.01163148

Barrie Island, Township of

0.00611094

0.01018575

 

Barrie, City of

0.01558187

0.01634457

0.01295356

Belleville, City of

0.02123338

0.02380145

0.01605752

Billings, Township of

0.00896684

0.01426662

 

Black River-Matheson, Township of

0.02238038

0.01964049

0.01020621

Blind River, Town of

0.02030558

0.01683678

0.02213933

Bonfield, Township of

0.01327791

0.01455214

0.00826202

Brant, County of

0.01856246

0.02615165

0.01934088

Brantford, City of

0.02015164

0.02796779

0.01611911

Brethour, Township of

0.01082192

 

0.02750000

Brockville, City of

0.02237747

0.02272573

0.01600506

Bruce, County of

0.01385620

0.02148133

0.01140825

Bruce Mines, Town of

0.01321101

0.01760924

0.00769774

Burk’s Falls, Village of

0.01255810

0.01637156

0.01194827

Burpee and Mills, Township of

0.00675657

 

 

Callander, Municipality of

0.01501980

0.01615156

0.01204943

Calvin, Township of

0.00662340

0.01758913

0.01167556

Carling, Township of

0.00641167

0.01014235

 

Casey, Township of

0.01113605

0.02750000

 

Central Manitoulin, Township of

0.00918382

0.01127311

 

Chamberlain, Township of

0.00425779

0.00522605

0.01217728

Chapleau, Township of

0.01504108

0.01403516

 

Chapple, Township of

0.00656732

0.00752392

0.02750000

Charlton and Dack, Municipality of

0.01579023

0.01597576

0.01186225

Chatham-Kent, Municipality of

0.01954309

0.02835033

0.01739021

Chisholm, Township of

0.00906364

0.00469440

 

Cobalt, Town of

0.02350000

 

0.01434623

Cochrane, Town of

0.02149635

0.01344791

0.00956148

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01909195

0.02750000

0.01319116

Conmee, Township of

0.01346762

0.01313154

 

Cornwall, City of

0.02404563

0.02922061

0.01830846

Dawson, Township of

0.02350000

0.00843102

0.02750000

Dorion, Township of

0.02350000

 

0.02750000

Dryden, City of

0.01611608

0.02750000

0.01533603

Dubreuilville, Township of

0.01967794

0.02626635

 

Dufferin, County of

0.01377850

0.02263342

0.01003718

Durham, Region of

0.01487553

0.01961500

0.01586577

Ear Falls, Township of

0.02037112

0.02750000

0.02673107

East Ferris, Township of

0.01019350

0.01323519

0.01964358

Elgin, County of

0.01440427

0.03000000

0.01213438

Elliot Lake, City of

0.02350000

0.02750000

0.00998754

Emo, Township of

0.01425849

0.01929798

0.02750000

Englehart, Town of

0.01686370

0.02386642

0.01958947

Espanola, Town of

0.01978932

0.02750000

0.01826073

Essex, County of

0.01541255

0.02478905

0.01935266

Evanturel, Township of

0.01305448

0.01035350

0.01324158

Fauquier-Strickland, Township of

0.01704849

0.01300856

0.00833858

Fort Frances, Town of

0.02350000

0.02180972

0.02099148

French River, Municipality of

0.01536043

0.01951066

 

Frontenac, County of

0.01833581

0.02135579

 

Gananoque, Separated Town of

0.02069057

0.02790892

0.01440965

Gauthier, Township of

0.01317948

0.01036665

 

Gillies, Township of

0.01499333

0.01078387

 

Gordon, Township of

0.01356845

0.00648623

 

Gore Bay, Town of

0.01412498

0.00973844

 

Greenstone, Municipality of

0.01482087

0.02250069

0.00374702

Grey, County of

0.01849190

0.02649556

0.01583249

Guelph, City of

0.01922244

0.02600416

0.02230980

Haldimand, County of

0.01822078

0.02555120

0.01942954

Haliburton, County of

0.01274688

0.01277204

 

Halton, Region of

0.01374657

0.01923028

0.01402694

Hamilton, City of

0.01782538

0.01782538

0.01440769

Harley, Township of

0.01517404

0.02591980

 

Harris, Township of

0.01713718

0.01219403

0.01293067

Hastings, County of

0.01180940

0.01477738

0.01265321

Hearst, Town of

0.01140754

0.01602219

0.00878308

Hilliard, Township of

0.01600000

 

0.02750000

Hilton Beach, Village of

0.01279747

0.01396500

 

Hilton, Township of

0.01147741

0.00374522

 

Hornepayne, Township of

0.01324204

0.01556541

 

Hudson, Township of

0.01748548

0.01272845

0.00695719

Huron, County of

0.01237468

0.01428246

0.00517095

Huron Shores, Municipality of

0.01876462

0.01365684

0.01435166

Ignace, Township of

0.01602884

0.01136657

0.01226209

Iroquois Falls, Town of

0.02093199

0.02727760

0.00982455

James, Township of

0.02350000

0.01625375

 

Jocelyn, Township of

0.01247232

0.00918098

 

Johnson, Township of

0.01410888

 

0.00866607

Joly, Township of

0.01216388

0.01600000

 

Kapuskasing, Town of

0.02135857

0.02750000

0.00957759

Kawartha Lakes, City of

0.01558070

0.02278500

0.02094968

Kearney, Town of

0.00861678

0.00787688

 

Kenora, City of

0.01806418

0.02750000

0.01260183

Kerns, Township of

0.00862159

 

0.01042628

Killarney, Municipality of

0.00841095

0.01363752

 

Kingston, City of

0.01973086

0.02654802

0.01788121

Kirkland Lake, Town of

0.02350000

0.02350287

0.01239079

La Vallee, Township of

0.01201546

0.01692656

0.02750000

Laird, Township of

0.01448083

0.00862662

 

Lake of The Woods, Township of

0.01309458

 

 

Lambton, County of

0.01892412

0.02874024

0.01470690

Lanark, County of

0.01694267

0.02815510

0.01980737

Larder Lake, Township of

0.01853097

0.01211063

 

Latchford, Town of

0.02350000

0.01600000

0.01657184

Leeds and Grenville, County of

0.01661569

0.03000000

0.01897019

Lennox and Addington, County of

0.01923637

0.03000000

0.01545450

London, City of

0.02422537

0.02853974

0.01985488

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01366180

0.01161570

0.01206539

Machar, Township of

0.01100492

0.00505559

0.00809081

Machin, Township of

0.01305847

0.00693647

0.01639605

Magnetawan, Municipality of

0.00903943

0.00719965

 

Manitouwadge, Township of

0.02350000

0.02750000

 

Marathon, Town of

0.02073289

0.02032768

 

Markstay-Warren, Municipality of

0.01233759

0.00869094

0.02750000

Matachewan, Township of

0.02064990

0.02750000

 

Mattawa, Town of

0.01449790

0.02257058

0.01306535

Mattawan, Township of

0.01967794

 

0.02561689

Mattice-Val Cote, Township of

0.01725425

0.02744549

0.00511370

McDougall, Township of

0.00792463

0.01746657

 

McGarry, Township of

0.01537909

0.00400204

 

McKellar, Township of

0.00848906

0.01042543

 

McMurrich/Monteith, Township of

0.01187672

0.00390740

0.00123907

Middlesex, County of

0.01618295

0.02259521

0.01671949

Moonbeam, Township of

0.02350000

0.01422329

0.01304074

Moosonee, Town of

0.00768391

0.01452463

 

Morley, Township of

0.01294758

0.00474741

0.02750000

Muskoka, District of

0.00791029

0.00971467

0.00534930

Nairn and Hyman, Township of

0.02216971

0.02563381

0.02750000

Neebing, Municipality of

0.00567111

 

0.02750000

Niagara, Region of

0.01592891

0.02566768

0.01532030

Nipigon, Township of

0.02350000

0.01603100

0.01817905

Nipissing, Township of

0.01216945

0.00242176

 

Norfolk, County of

0.01929081

0.02609214

0.01785528

North Bay, City of

0.02237236

0.01859127

0.01289792

Northeastern Manitoulin and the Islands, Town of

0.01135424

0.01293836

 

Northumberland, County of

0.01960491

0.03000000

0.01639394

O’Connor, Township of

0.01307607

0.01064871

 

Oliver and Paipoonge, Township of

0.01844475

0.02750000

0.01773225

Opasatika, Township of

0.01309338

0.01461796

0.00639791

Orillia, City of

0.01706331

0.02053234

0.02422297

Ottawa, City of

0.01804184

0.02140489

0.01720286

Oxford, County of

0.02050838

0.02900428

0.01295267

Papineau-Cameron, Township of

0.01062388

0.01680589

0.00708660

Parry Sound, Town of

0.00904170

0.00769393

0.01417599

Peel, Region of

0.01553938

0.01777496

0.01616513

Pelee, Township of

0.01475949

0.01308286

 

Pembroke, City of

0.02102293

0.02936287

0.01190104

Perry, Township of

0.01092183

0.00791968

0.00793242

Perth, County of

0.01473139

0.02238473

0.01801792

Peterborough, City of

0.01952795

0.02863185

0.01431035

Peterborough, County of

0.01437790

0.02326940

0.01358805

Pickle Lake, Township of

0.00647481

0.00113176

 

Plummer, Additional, Township of

0.01218712

0.01671594

0.00997801

Powassan, Municipality of

0.01097084

0.01285461

0.01052330

Prescott and Russell, County of

0.01626539

0.02520084

0.01336388

Prescott, Separate Town of

0.01826007

0.02939997

0.01545734

Prince, Township of

0.01761197

0.01505653

 

Prince Edward, County of

0.00935868

0.02040029

0.00621599

Quinte West, City of

0.01886751

0.02481479

0.01565232

Rainy River, Town of

0.01976921

0.02032768

0.02709124

Red Lake, Municipality of

0.02086026

0.02750000

 

Red Rock, Township of

0.01758092

0.02750000

0.01475050

Renfrew, County of

0.01793299

0.02869205

0.01426809

Ryerson, Township of

0.00934511

0.01172390

 

Sable-Spanish Rivers, Township of

0.01643248

0.01252909

 

Sault Ste. Marie, City of

0.02067793

0.02750000

0.01733837

Schreiber, Township of

0.02350000

 

 

Seguin, Township of

0.00711588

0.01293642

0.01285867

Shedden, Township of

0.01718008

0.01683057

 

Shuniah, Township of

0.02350000

0.02750000

0.02750000

Simcoe, County of

0.01588125

0.02440180

0.01743895

Sioux Lookout, Municipality of

0.01549601

0.02750000

 

Sioux Narrows-Nestors Falls, Township of

0.01307030

0.00857679

 

Smiths Falls, Separated Town of

0.02162778

0.02686951

0.01606880

Smooth Rock Falls, Town of

0.02216986

0.02507510

0.01199524

South Algonquin, Township of

0.00600649

0.00854847

 

South River, Village of

0.01133393

0.00780996

0.00458991

St. Joseph, Township of

0.00891436

0.01100555

 

St. Marys, Separated Town of

0.01374948

0.02486552

0.01623295

St. Thomas, City of

0.01960690

0.02983262

0.01052247

St. Charles, Municipality of

0.00727572

 

0.02750000

Stormont, Dundas and Glengarry, County of

0.02022403

0.02879631

0.01411235

Stratford, City of

0.02269629

0.02940764

0.01404183

Strong, Township of

0.00884516

0.01234105

0.00748353

Sudbury, City of Greater

0.01976364

0.02750000

0.01558012

Sundridge, Village of

0.01074282

0.00972211

0.00792298

Tarbutt and Tarbutt, Additional, Township of

0.01320598

0.01645458

 

Tehkummah, Township of

0.01180486

0.01063354

 

Temagami, Municipality of

0.01968336

0.02750000

0.01165876

Temiskaming Shores, Town of

0.02350000

0.02235210

0.01000239

Terrace Bay, Township of

0.01987458

0.02750000

 

The Archipelago, Township of

0.00754526

0.00929742

 

The North Shore, Township of

0.02350000

0.01987148

 

Thessalon, Town of

0.01442528

0.01482585

0.00764095

Thornloe, Village of

0.01109019

0.01896522

 

Thunder Bay, City of

0.02350000

0.02750000

0.02389562

Timmins, City of

0.01867458

0.02750000

0.02226198

Toronto, City of

0.01968305

0.02050709

0.01798584

Val Rita-Harty, Township of

0.01930865

0.02032768

0.00827691

Waterloo, Region of

0.02032664

0.02596552

0.01307800

Wawa, Township of

0.02208319

0.01743967

 

Wellington, County of

0.01319713

0.02350508

0.02014480

West Nipissing, Municipality of

0.01366638

0.01795688

0.02108470

White River, Township of

0.02350000

0.01846754

 

Whitestone, Municipality of

0.00790551

0.00722464

 

Windsor, City of

0.01800656

0.02859302

0.01859371

York, Region of

0.01492897

0.01656911

0.01752935

9. Table 18 of the Regulation is revoked and the following substituted:

Table 18
tax rates for business properties in municipalities with optional Commercial classes for 2008

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

Chatham-Kent, Municipality of

0.01942067

0.01571102

0.02241606

0.01304611

Espanola, Town of

0.01930410

 

0.02688826

 

Essex, County of

0.01533367

0.01668541

0.01670548

0.00805601

Hamilton, City of

0.01782538

0.01782538

0.01782538

0.01782538

Kenora, City of

0.01762489

0.02129849

0.02504049

0.01460475

Lambton, County of

0.01837370

0.01734268

0.02352766

0.01236087

Lennox and Addington, County of

0.01902239

0.03855853

0.02471260

0.01157514

Marathon, Town of

0.02063712

 

 

0.01788165

Ottawa, City of

0.01744678

0.02107769

0.01453981

0.01145315

Owen Sound, City of

0.01827520

0.01632756

0.01982189

0.00913947

Sault Ste. Marie, City of

0.02029036

0.02963508

0.02153955

0.01507534

Smooth Rock Falls, Town of

0.02211650

 

 

0.02153629

Windsor, City of

0.01801653

0.01831864

0.01849936

0.00951118

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

Table 19
tax rates for business properties in municipalities with optional industrial classes for 2008

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01670866

0.02715539

Chatham-Kent, Municipality of

0.02624006

0.03153653

Dryden, City of

0.01698200

0.02812692

Dubreuilville, Township of

0.02020841

0.02638590

Elgin, County of

0.02565670

0.03265229

Espanola, Town of

0.01796322

0.02810903

Essex, County of

0.02251605

0.03113532

Fort Frances, Town of

0.01278696

0.02319821

Hamilton, City of

0.01782538

0.01782538

Hearst, Town of

0.01461959

0.01718669

Iroquois Falls, Town of

0.01507678

0.02895884

James, Township of

0.01600212

0.01625489

Kapuskasing, Town of

0.01707951

0.02919990

Kenora, City of

0.02182089

0.02838305

Lambton, County of

0.02294045

0.03365013

Leeds and Grenville, County of

0.02368393

0.03665557

Lennox and Addington, County of

0.02528338

0.03180812

Ottawa, City of

0.02294841

0.01970680

Owen Sound, City of

0.01777730

0.03068515

Powassan, Municipality of

0.01222387

0.01557899

Prescott and Russell, County of

0.02315882

0.03112013

Quinte West, City of

0.02442555

0.02611017

Red Lake, Municipality of

0.02652278

0.02764388

Renfrew, County of

0.02590981

0.03232432

Sault Ste. Marie, City of

0.02050528

0.02921839

Smooth Rock Falls, Town of

0.01843407

0.02518485

St. Thomas, City of

0.02606948

0.03132686

Stormont, Dundas and Glengarry, County of

0.02284694

0.04587524

Sudbury, City of Greater

0.02548443

0.02888524

Thessalon, Town of

0.00966169

0.01616874

Thunder Bay, City of

0.02581413

0.02791219

Timmins, City of

0.02300263

0.02863212

Windsor, City of

0.02405965

0.03214507

table 20
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2008

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

0.01181962

 

0.01370354

Nipissing Combined School Boards

0.01190746

0.01546860

0.02517701

Parry Sound, District of

 

 

 

South River Township School Authority

0.00976150

 

 

West Parry Sound Board of Education

0.00790556

0.00649560

 

East Parry Sound Board of Education

0.01209861

0.02087477

0.01214080

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01104099

0.00983112

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01755630

0.02154608

 

Espanola Locality Education

0.01388405

0.00712941

 

Chapleau Locality Education

0.00964396

0.01275100

 

Foleyet DSA Locality Education

0.01048025

 

 

Gogama DSA Locality Education

0.00819532

 

 

Asquith Garvey DSA Locality Education

0.00551335

0.01489127

 

Missarenda DSA Locality Education

0.00594083

0.00306706

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.02155305

0.02750000

0.01713291

Timiskaming Locality Education

0.02280485

0.02750000

0.01649891

Cochrane, District of

 

 

 

Hearst Locality Education

0.00972236

0.00900163

0.00631502

Kap SRF and District Locality Education

0.01794789

0.00416188

0.00830429

Cochrane-Iroquois Falls Locality Education

0.01289745

0.02032768

0.00863516

James Bay Lowlands Locality Education

0.02073339

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.02350000

0.02570715

0.01540873

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00058935

 

 

Nipigon Red Rock Locality Education

0.00369409

 

0.01832703

Lake Superior Locality Education

0.02350000

0.01915681

 

Lakehead Locality Education

0.01799008

0.02750000

0.02653731

Auden DSA Locality Education

0.00580102

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00689808

 

 

Savant Lake DSA Locality Education

0.00627864

 

 

Upsala DSA Locality Education

0.00670301

0.00439392

0.00329879

Rainy River, District of

 

 

 

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

0.00937141

0.01327601

 

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

0.00787297

0.00939845

 

Mine Centre DSA Locality Education

0.00345772

0.00243272

 

Atikokan Locality Education

0.01907756

0.02750000

0.02750000

Kenora, District of

 

 

 

Summer Beaver DSA Locality Education

0.00153702

 

 

Kenora Locality Education

0.01881229

0.01481015

0.02369086

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

0.01124528

0.01420203

0.01804765

Keewatin-Patricia District Locality Education

0.01071408

 

 

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

0.01657496

 

0.01638425

Red Lake Locality Education

0.01151189

0.01634337

0.01825955

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

0.01320394

0.00903887

0.01993497

Sturgeon Lake Locality Education

0.00568333

 

 

11. This Regulation comes into force on the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: April 21, 2008.