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O. Reg. 114/11: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed April 8, 2011 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 114/11

made under the

education act

Made: April 7, 2011
Filed: April 8, 2011
Published on e-Laws: April 11, 2011
Printed in The Ontario Gazette: April 23, 2011

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is revoked and the following substituted:

(1) For 2011, the tax rate for school purposes for residential property is prescribed as 0.231 per cent of the assessed value of the property.

(2) Section 1 of the Regulation is amended by adding the following subsection:

(2) For 2011, 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 0.05775 per cent of the assessed value of the property.

(3) Subsection 1 (5) of the Regulation is revoked.

2. (1) Section 2 of the Regulation is amended by adding the following subsection:

(2) For 2011, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.

(2) Subsection 2 (8) of the Regulation is revoked.

3. Subsection 3 (2) of the Regulation is revoked and the following substituted:

(2) For 2011, 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.

4. Section 6 of the Regulation is revoked.

5. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.

(2) Subsection 9 (8.1) of the Regulation is amended by striking out “Table 17” in the portion before paragraph 1 and substituting “Table 1”.

(3) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.

(4) Subsection 9 (8.2) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.

(5) Subsection 9 (8.2) of the Regulation is amended by striking out “Table 18” in the portion before paragraph 1 and substituting “Table 2”.

(6) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.

(7) Subsection 9 (8.3) of the Regulation is amended by striking out “Table 19” in the portion before paragraph 1 and substituting “Table 3”.

(8) Subsection 9 (8.3) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.

(9) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.

6. Section 13 of the Regulation is amended by striking out “Table 17” at the end of the portion before paragraph 1 and substituting “Table 1”.

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

TABLE 1
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2011

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01003792

0.00744652

0.01330000

Armour, Township of

0.00732586

0.00382633

0.00603186

Armstrong, Township of

0.01330000

0.01330000

0.01107841

Assiginack, Township of

0.01059447

0.00815696

 

Atikokan, Township of

0.01330000

0.01330000

0.01330000

Baldwin, Township of

0.01298886

0.00497481

0.00999521

Barrie, City of

0.01282524

0.01442520

0.01195515

Belleville, City of

0.01730000

0.01743467

0.01424613

Billings, Township of

0.00796311

0.01256659

 

Black River-Matheson, Township of

0.01330000

0.01330000

0.00914906

Blind River, Town of

0.01330000

0.01330000

0.01330000

Bonfield, Township of

0.01186164

0.01330000

0.00739319

Brant, County of

0.01617404

0.01930000

0.01716778

Brantford, City of

0.01628955

0.01930000

0.01481629

Brethour, Township of

0.01006120

 

0.01330000

Brockville, City of

0.01730000

0.01930000

0.01437342

Bruce, County of

0.01225729

0.01930000

0.01029696

Bruce Mines, Town of

0.01183946

0.01330000

0.00718321

Burk’s Falls, Village of

0.01187802

0.01330000

0.01091505

Burpee and Mills, Township of

0.00581278

0.01330000

 

Callander, Municipality of

0.01319031

0.01330000

0.01053430

Calvin, Township of

0.00707573

0.01330000

0.01046704

Carling, Township of

0.00520497

0.01192608

 

Casey, Township of

0.00972703

0.01330000

 

Central Manitoulin, Township of

0.00814391

0.01192110

 

Chamberlain, Township of

0.00365903

0.00522605

0.01089849

Chapleau, Township of

0.01330000

0.01330000

 

Chapple, Township of

0.00626159

0.01330000

0.01330000

Charlton and Dack, Municipality of

0.01330000

0.01330000

0.01060681

Chatham-Kent, Municipality of

0.01688341

0.01930000

0.01554010

Chisholm, Township of

0.01007478

0.00537206

 

Cobalt, Town of

0.01330000

 

0.01325709

Cochrane, Town of

0.01330000

0.01330000

0.00861523

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01330000

0.01330000

0.01173699

Conmee, Township of

0.01222393

0.01330000

 

Cornwall, City of

0.01730000

0.01930000

0.01661250

Dawson, Township of

0.01330000

0.01330000

0.01330000

Dorion, Township of

0.01330000

 

0.01330000

Dryden, City of

0.01330000

0.01330000

0.01330000

Dubreuilville, Township of

0.01330000

0.01330000

 

Dufferin, County of

0.01130959

0.01802683

0.00920815

Durham, Region of

0.01217460

0.01750383

0.01330000

Ear Falls, Township of

0.01330000

0.01330000

0.01330000

East Ferris, Municipality of

0.00928852

0.01174283

0.01330000

Elgin, County of

0.01330000

0.01930000

0.01111071

Elliot Lake, City of

0.01330000

0.01330000

0.00933091

Emo, Township of

0.01330000

0.01330000

0.01330000

Englehart, Town of

0.01330000

0.01330000

0.01330000

Espanola, Town of

0.01330000

0.01330000

0.01330000

Essex, County of

0.01414095

0.01930000

0.01725444

Evanturel, Township of

0.01254823

0.00963117

0.01184523

Fauquier-Strickland, Township of

0.01330000

0.00627439

0.00747103

Fort Frances, Town of

0.01330000

0.01330000

0.01330000

French River, Municipality of

0.01330000

0.01330000

 

Frontenac, County of

0.01608438

0.01798141

 

Gananoque, Separated Town of

0.01730000

0.01930000

0.01330000

Gauthier, Township of

0.00888540

0.00826642

 

Gillies, Township of

0.01330000

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01280840

0.00758448

 

Gore Bay, Town of

0.01279791

0.00914299

 

Greenstone, Municipality of

0.01330000

0.01330000

0.00335924

Grey, County of

0.01604467

0.01930000

0.01330000

Guelph, City of

0.01548974

0.01930000

0.01930000

Haldimand, County of

0.01526994

0.01930000

0.01717458

Haliburton, County of

0.01111211

0.01217175

 

Halton, Region of

0.01079929

0.01660413

0.01266862

Hamilton, City of

0.01444292

0.01482966

0.01305413

Harley, Township of

0.01330000

0.01330000

 

Harris, Township of

0.01330000

0.01094566

0.01161328

Hastings, County of

0.01010593

0.01278286

0.01107319

Hearst, Town of

0.01073962

0.01330000

0.00788569

Hilliard, Township of

0.01330000

 

0.01330000

Hilton Beach, Village of

0.01181538

0.01330000

 

Hilton, Township of

0.00956630

0.01091446

 

Hornepayne, Township of

0.01289641

0.01330000

 

Hudson, Township of

0.01330000

0.01330000

0.00623185

Huron, County of

0.01096251

0.01330000

0.00466232

Huron Shores, Municipality of

0.01330000

0.01330000

0.01314212

Ignace, Township of

0.01330000

0.01330000

0.01066486

Iroquois Falls, Town of

0.01330000

0.01330000

0.00878184

James, Township of

0.01330000

0.01330000

 

Jocelyn, Township of

0.01073859

0.01065432

 

Johnson, Township of

0.01121992

0.01330000

0.00833090

Joly, Township of

0.01045876

0.01330000

 

Kapuskasing, Town of

0.01330000

0.01330000

0.00862123

Kawartha Lakes, City of

0.01330000

0.01913225

0.01858539

Kearney, Town of

0.00662576

0.00750940

 

Kenora, City of

0.01330000

0.01330000

0.01137514

Kerns, Township of

0.00719192

 

0.00931927

Killarney, Municipality of

0.00741021

0.01330000

 

Kingston, City of

0.01606364

0.01930000

0.01562124

Kirkland Lake, Town of

0.01330000

0.01330000

0.01145727

La Vallee, Township of

0.01134695

0.01330000

0.01330000

Laird, Township of

0.01330000

0.01304570

 

Lake of The Woods, Township of

0.01208003

 

 

Lambton, County of

0.01596526

0.01930000

0.01301137

Lanark, County of

0.01481315

0.01930000

0.01762806

Larder Lake, Township of

0.01330000

0.01150586

 

Latchford, Town of

0.01330000

0.01330000

0.01330000

Leeds and Grenville, County of

0.01493587

0.01930000

0.01626732

Lennox and Addington, County of

0.01696676

0.01930000

0.01330000

London, City of

0.01730000

0.01930000

0.01799717

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01284926

0.01321820

0.01105722

Machar, Township of

0.00849912

0.00499263

0.00705115

Machin, Township of

0.01242016

0.00643211

0.01330000

Magnetawan, Municipality of

0.00713023

0.00860762

 

Manitouwadge, Township of

0.01330000

0.01330000

 

Marathon, Town of

0.01330000

0.01330000

 

Markstay-Warren, Municipality of

0.01155265

0.00935810

0.01330000

Matachewan, Township of

0.01330000

0.01330000

 

Mattawa, Town of

0.01330000

0.01330000

0.01200828

Mattawan, Township of

0.01330000

 

0.01330000

Mattice-Val Cote, Township of

0.01330000

0.01330000

0.00459894

McDougall, Township of

0.00674058

0.01330000

 

McGarry, Township of

0.01330000

0.00510184

 

McKellar, Township of

0.00762262

0.01330000

 

McMurrich/Monteith, Township of

0.01027494

0.00341258

0.00109548

Middlesex, County of

0.01493827

0.01930000

0.01473153

Moonbeam, Township of

0.01330000

0.01319540

0.01170766

Moosonee, Town of

0.00677200

0.01322575

 

Morley, Township of

0.01260519

0.00420133

0.01330000

Muskoka, District of

0.00674118

0.00880351

0.00468061

Nairn and Hyman, Township of

0.01330000

0.01330000

0.01330000

Neebing, Municipality of

0.00545959

0.01330000

0.01330000

Niagara, Region of

0.01330000

0.01930000

0.01330000

Nipigon, Township of

0.01330000

0.01330000

0.01330000

Nipissing, Township of

0.01021902

0.00206880

 

Norfolk, County of

0.01597494

0.01930000

0.01604807

North Bay, City of

0.01330000

0.01330000

0.01149635

Northeastern Manitoulin and the Islands, Town of

0.00996297

0.01321187

 

Northumberland, County of

0.01667750

0.01930000

0.01428736

O’Connor, Township of

0.01242782

0.01067347

 

Oliver and Paipoonge, Township of

0.01330000

0.01330000

0.01330000

Opasatika, Township of

0.00982406

0.01330000

0.00574681

Orillia, City of

0.01475963

0.01930000

0.01930000

Ottawa, City of

0.01500688

0.01812878

0.01546844

Owen Sound, City of

0.01604467

0.01824167

0.01330000

Oxford, County of

0.01730000

0.01930000

0.01151894

Papineau-Cameron, Township of

0.00981015

0.01330000

0.00632978

Parry Sound, Town of

0.00832481

0.00703404

0.01280898

Peel, Region of

0.01253034

0.01499357

0.01468056

Pelee, Township of

0.01330000

0.00589259

 

Pembroke, City of

0.01730000

0.01930000

0.01100655

Perry, Township of

0.01037742

0.00711311

0.00688793

Perth, County of

0.01330000

0.01930000

0.01604600

Peterborough, City of

0.01573332

0.01930000

0.01329543

Peterborough, County of

0.01287058

0.01930000

0.01223221

Pickle Lake, Township of

0.00657040

0.00116083

 

Plummer, Additional, Township of

0.01140824

0.01330000

0.00913328

Powassan, Municipality of

0.01034307

0.01263373

0.00918429

Prescott and Russell, County of

0.01417997

0.01930000

0.01208040

Prescott, Separate Town of

0.01694899

0.01930000

0.01330000

Prince, Township of

0.01330000

0.01330000

 

Prince Edward, County of

0.00830676

0.01822582

0.00559809

Quinte West, City of

0.01569023

0.01930000

0.01330000

Rainy River, Town of

0.01330000

0.01330000

0.01330000

Red Lake, Municipality of

0.01330000

0.01330000

 

Red Rock, Township of

0.01330000

0.01330000

0.01302307

Renfrew, County of

0.01559848

0.01930000

0.01277339

Ryerson, Township of

0.00763904

0.01008162

 

Sable-Spanish Rivers, Township of

0.01330000

0.01042795

 

Sault Ste. Marie, City of

0.01330000

0.01330000

0.01330000

Schreiber, Township of

0.01330000

 

 

Seguin, Township of

0.00612926

0.01330000

0.01136213

Shedden, Township of

0.01330000

0.01330000

 

Shuniah, Township of

0.01330000

0.01330000

0.01330000

Simcoe, County of

0.01330000

0.01930000

0.01542835

Sioux Lookout, Municipality of

0.01330000

0.01330000

 

Sioux Narrows-Nestors Falls, Township of

0.01195450

0.00857679

 

Smiths Falls, Separated Town of

0.01730000

0.01930000

0.01470622

Smooth Rock Falls, Town of

0.01330000

0.01330000

0.01078000

South Algonquin, Township of

0.00547369

0.01215992

 

South River, Village of

0.01071492

0.00905879

0.00416312

St. Charles, Municipality of

0.00652952

 

0.01330000

St. Joseph, Township of

0.00751077

0.01330000

 

St. Marys, Separated Town of

0.01228193

0.01930000

0.01484664

St. Thomas, City of

0.01713349

0.01930000

0.00974248

Stormont, Dundas and Glengarry, County of

0.01730000

0.01930000

0.01235199

Stratford, City of

0.01730000

0.01930000

0.01296329

Strong, Township of

0.00772559

0.01330000

0.00652143

Sudbury, City of Greater

0.01330000

0.01330000

0.01330000

Sundridge, Village of

0.01070197

0.01215811

0.00716218

Tarbutt and Tarbutt, Additional, Township of

0.01171034

0.01330000

 

Tehkummah, Township of

0.01087168

0.00929974

 

Temagami, Municipality of

0.01330000

0.01330000

0.01045644

Temiskaming Shores, Town of

0.01330000

0.01330000

0.00896165

Terrace Bay, Township of

0.01330000

0.01330000

 

The Archipelago, Township of

0.00621526

0.00754485

 

The North Shore, Township of

0.01330000

0.01330000

 

Thessalon, Town of

0.01303144

0.01196386

0.00713575

Thornloe, Village of

0.01131541

0.01330000

 

Thunder Bay, City of

0.01330000

0.01330000

0.01330000

Timmins, City of

0.01330000

0.01330000

0.01330000

Toronto, City of

0.01540408

0.01565792

0.01637151

Val Rita-Harty, Township of

0.01330000

0.01330000

0.00743721

Waterloo, Region of

0.01665378

0.01930000

0.01176505

Wawa, Township of

0.01330000

0.01330000

 

Wellington, County of

0.01122856

0.01757956

0.01782164

West Nipissing, Municipality of

0.01298042

0.01330000

0.01330000

White River, Township of

0.01330000

0.01330000

 

Whitestone, Municipality of

0.00633446

0.00922218

 

Windsor, City of

0.01639890

0.01930000

0.01697414

York, Region of

0.01204043

0.01375265

0.01585785

Table 2
tax rates for business properties in municipalities with optional Commercial classes for 2011

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

0.01713616

0.01330000

0.01586743

0.01198506

Espanola, Town of

0.01330000

 

0.01330000

 

Essex, County of

0.01420350

0.01330000

 

0.00695503

Hamilton, City of

0.01444292

0.01444292

0.01444292

0.01444292

Kenora, City of

0.01330000

0.01330000

0.01330000

0.01330000

Lambton, County of

0.01604676

0.01538754

0.01581424

0.01023176

Marathon, Town of

0.01330000

 

0.01330000

0.01330000

Ottawa, City of

0.01472223

0.01723073

0.01201271

0.00891355

Sault Ste. Marie, City of

0.01330000

0.01330000

0.01330000

0.01330000

Smooth Rock Falls, Town of

0.01330000

 

 

0.01330000

Windsor, City of

0.01682457

0.01630534

0.01554722

0.00897332

Table 3
tax rates for business properties in municipalities with optional industrial classes for 2011

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01330000

0.01330000

Chatham-Kent, Municipality of

0.01930000

0.01930000

Dryden, City of

0.01330000

0.01330000

Dubreuilville, Township of

0.01330000

0.01330000

Elgin, County of

0.01930000

0.01930000

Espanola, Town of

0.01330000

0.01330000

Essex, County of

0.01930000

0.01930000

Fort Frances, Town of

0.01330000

0.01330000

Hamilton, City of

0.01482966

0.01482966

Hearst, Town of

0.01330000

0.01330000

Iroquois Falls, Town of

0.01330000

0.01330000

James, Township of

0.01330000

0.01330000

Kapuskasing, Town of

0.01330000

0.01330000

Kenora, City of

0.01330000

0.01330000

Lambton, County of

0.01930000

0.01930000

Leeds and Grenville, County of

0.01930000

0.01930000

Lennox and Addington, County of

0.01930000

0.01930000

Ottawa, City of

0.01887027

0.01714017

Owen Sound, City of

0.01632361

0.01930000

Powassan, Municipality of

0.01255875

0.01330000

Prescott and Russell, County of

0.01930000

0.01930000

Quinte West, City of

0.01930000

0.01930000

Red Lake, Municipality of

0.01330000

0.01330000

Renfrew, County of

0.01930000

0.01930000

Sault Ste. Marie, City of

0.01330000

0.01330000

Smooth Rock Falls, Town of

0.01330000

0.01330000

St. Thomas, City of

0.01930000

0.01930000

Stormont, Dundas and Glengarry, County of

0.01930000

0.01930000

Sudbury, City of Greater

0.01330000

0.01330000

Thessalon, Town of

0.00916022

0.01330000

Thunder Bay, City of

0.01330000

0.01330000

Timmins, City of

0.01330000

0.01330000

Windsor, City of

0.01930000

0.01930000

TABLE 4
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2011

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

0.01202325

 

0.01236567

Nipissing Combined School Boards

0.01247875

0.01330000

0.01330000

Parry Sound, District of

 

 

 

South River Township School Authority

0.00758606

 

 

West Parry Sound Board of Education

0.00625444

0.00635371

 

East Parry Sound Board of Education

0.00990469

0.01330000

0.01057718

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01116116

0.01090690

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01330000

0.01330000

 

Espanola Locality Education

0.01221224

0.00563395

 

Chapleau Locality Education

0.01021046

0.01330000

 

Foleyet DSA Locality Education

0.01105690

 

 

Gogama DSA Locality Education

0.00829034

 

 

Asquith Garvey DSA Locality Education

0.00567049

0.01242335

 

Missarenda DSA Locality Education

0.00588426

0.00381179

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.01330000

0.01330000

0.01330000

Timiskaming Locality Education

0.01330000

0.01330000

0.01330000

Cochrane, District of

 

 

 

Hearst Locality Education

0.00833463

0.01132456

0.00566768

Kap SRF and District Locality Education

0.01330000

0.00238703

0.00747164

Cochrane-Iroquois Falls Locality Education

0.01087976

0.01330000

0.00773815

James Bay Lowlands Locality Education

0.01330000

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.01330000

0.01330000

0.01330000

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00054428

 

 

Nipigon Red Rock Locality Education

0.00370982

 

0.01330000

Lake Superior Locality Education

0.01330000

0.01330000

 

Lakehead Locality Education

0.01330000

0.01330000

0.01330000

Auden DSA Locality Education

0.00577430

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00652078

 

 

Savant Lake DSA Locality Education

0.00615989

 

 

Upsala DSA Locality Education

0.00568620

0.00465788

0.00295790

Rainy River, District of

 

 

 

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

0.00826368

0.01292479

 

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

0.00579335

0.00834369

 

Mine Centre DSA Locality Education

0.00266471

0.00252411

 

Atikokan Locality Education

0.01330000

0.01330000

0.01330000

Kenora, District of

 

 

 

Kenora Locality Education

0.01330000

0.01330000

0.01330000

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

0.01090508

0.01330000

0.01330000

Keewatin-Patricia District Locality Education

0.00906963

 

 

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

0.01330000

 

0.01330000

Red Lake Locality Education

0.01082829

0.01330000

0.01330000

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

0.01170617

0.00852609

0.01330000

Sturgeon Lake Locality Education

0.00572073

 

 

8. Tables 17, 18, 19 and 20 of the Regulation are revoked.

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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: April 7, 2011.