O. Reg. 118/10: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2010-03-30

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ontario regulation 118/10

made under the

Education act

Made: March 30, 2010
Filed: March 30, 2010
Published on e-Laws: March 31, 2010
Printed in The Ontario Gazette: April 17, 2010


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 revoked and the following substituted:

5. 0.241 per cent per year for 2010.

(2) Subsection 1 (5) of the Regulation is revoked and the following substituted:

(5) The tax rate for school purposes for 2010 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.06025 per cent of the assessed value of the property. 

2. Subsection 2 (8) of the Regulation is amended by striking out “2009” and substituting “2010”.

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

8. For 2010, Table 20.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2009” in the portion before paragraph 1 and substituting “2010”.

(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01520000” and substituting “0.01430000”.

(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2009” in the portion before paragraph 1 and substituting “2010”.

(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01520000” and substituting “0.01430000”.

(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2009” in the portion before paragraph 1 and substituting “2010”.

(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01520000” and substituting “0.01430000”.

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

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2010


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Commercial Property Class


Industrial Property Class


Pipeline Property Class




Alberton, Township of


0.01009936


0.00746167


0.01430000




Armour, Township of


0.00785752


0.00405579


0.00630207




Armstrong, Township of


0.01430000


0.01430000


0.01149074




Assiginack, Township of


0.01097333


0.00850867


 




Atikokan, Township of


0.01430000


0.01430000


0.01430000




Baldwin, Township of


0.01326869


0.00595213


0.01048696




Barrie, City of


0.01364098


0.01516159


0.01226961




Belleville, City of


0.01862483


0.01872177


0.01481050




Billings, Township of


0.00828299


0.01323804


 




Black River-Matheson, Township of


0.01430000


0.01430000


0.00947624




Blind River, Town of


0.01430000


0.01430000


0.01430000




Bonfield, Township of


0.01229553


0.01401771


0.00766176




Brant, County of


0.01697266


0.02298368


0.01784963




Brantford, City of


0.01744453


0.02421926


0.01523928




Brethour, Township of


0.01030659


 


0.01430000




Brockville, City of


0.02022414


0.02098354


0.01488915




Bruce, County of


0.01279424


0.02020006


0.01064218




Bruce Mines, Town of


0.01229875


0.01430000


0.00734690




Burk’s Falls, Village of


0.01250599


0.01430000


0.01123901




Burpee and Mills, Township of


0.00610946


0.01430000


 




Callander, Municipality of


0.01386948


0.01430000


0.01099505




Calvin, Township of


0.00728047


0.01430000


0.01084109




Carling, Township of


0.00560210


0.01200864


 




Casey, Township of


0.01026526


0.01430000


 




Central Manitoulin, Township of


0.00847027


0.01251575


 




Chamberlain, Township of


0.00384105


0.00522605


0.01129383




Chapleau, Township of


0.01430000


0.01430000


 




Chapple, Township of


0.00636125


0.01343922


0.01430000




Charlton and Dack, Municipality of


0.01430000


0.01430000


0.01099468




Chatham-Kent, Municipality of


0.01807870


0.02450000


0.01611622




Chisholm, Township of


0.01008743


0.00562752


 




Cobalt, Town of


0.01430000


 


0.01360129




Cochrane, Town of


0.01430000


0.01430000


0.00890908




Cockburn Island, Township of


 


 


 




Coleman, Township of


0.01430000


0.01430000


0.01218473




Conmee, Township of


0.01263207


0.01374114


 




Cornwall, City of


0.02150000


0.02450000


0.01715737




Dawson, Township of


0.01430000


0.01430000


0.01430000




Dorion, Township of


0.01430000


 


0.01430000




Dryden, City of


0.01430000


0.01430000


0.01425113




Dubreuilville, Township of


0.01430000


0.01430000


 




Dufferin, County of


0.01205399


0.01941043


0.00948287




Durham, Region of


0.01297312


0.01837204


0.01430000




Ear Falls, Township of


0.01430000


0.01430000


0.01430000




East Ferris, Township of


0.00957599


0.01223959


0.01430000




Elgin, County of


0.01381591


0.02412312


0.01143679




Elliot Lake, City of


0.01430000


0.01430000


0.00953998




Emo, Township of


0.01401525


0.01430000


0.01430000




Englehart, Town of


0.01430000


0.01430000


0.01430000




Espanola, Town of


0.01430000


0.01430000


0.01430000




Essex, County of


0.01461979


0.02284119


0.01791279




Evanturel, Township of


0.01281095


0.00986048


0.01227678




Fauquier-Strickland, Township of


0.01430000


0.00758281


0.00773943




Fort Frances, Town of


0.01430000


0.01430000


0.01430000




French River, Municipality of


0.01430000


0.01430000


 




Frontenac, County of


0.01677186


0.01908472


 




Gananoque, Separated Town of


0.01964693


0.02450000


0.01369518




Gauthier, Township of


0.00990822


0.00895786


 




Gillies, Township of


0.01408773


0.01055443


 




Gordon/Barrie Island, Municipality of


0.01307680


0.00766328


 




Gore Bay, Town of


0.01323378


0.00933321


 




Greenstone, Municipality of


0.01388107


0.01430000


0.00347927




Grey, County of


0.01690008


0.02450000


0.01430000




Guelph, City of


0.01659167


0.02195369


0.02090549




Haldimand, County of


0.01621439


0.02387287


0.01787925




Haliburton, County of


0.01163864


0.01242896


 




Halton, Region of


0.01165006


0.01754070


0.01308523




Hamilton, City of


0.01545201


0.01572305


0.01347580




Harley, Township of


0.01430000


0.01430000


 




Harris, Township of


0.01430000


0.01133238


0.01202148




Hastings, County of


0.01066169


0.01342209


0.01155395




Hearst, Town of


0.01105819


0.01430000


0.00816372




Hilliard, Township of


0.01430000


 


0.01430000




Hilton Beach, Village of


0.01217735


0.01430000


 




Hilton, Township of


0.01012561


0.01091446


 




Hornepayne, Township of


0.01302142


0.01428544


 




Hudson, Township of


0.01430000


0.01422796


0.00645622




Huron, County of


0.01143959


0.01430000


0.00482126




Huron Shores, Municipality of


0.01430000


0.01430000


0.01352199




Ignace, Township of


0.01430000


0.01362536


0.01114894




Iroquois Falls, Town of


0.01430000


0.01430000


0.00910352




James, Township of


0.01430000


0.01430000


 




Jocelyn, Township of


0.01124737


0.01075829


 




Johnson, Township of


0.01206715


0.01430000


0.00837847




Joly, Township of


0.01107021


0.01430000


 




Kapuskasing, Town of


0.01430000


0.01430000


0.00891806




Kawartha Lakes, City of


0.01430000


0.01980484


0.01932019




Kearney, Town of


0.00729688


0.00773700


 




Kenora, City of


0.01434405


0.01430000


0.01175660




Kerns, Township of


0.00761268


 


0.00966120




Killarney, Municipality of


0.00781274


0.01430000


 




Kingston, City of


0.01717798


0.02397306


0.01631560




Kirkland Lake, Town of


0.01430000


0.01430000


0.01175241




La Vallee, Township of


0.01156803


0.01430000


0.01430000




Laird, Township of


0.01425945


0.01339058


 




Lake of The Woods, Township of


0.01244468


 


 




Lambton, County of


0.01695084


0.02338351


0.01352330




Lanark, County of


0.01555834


0.02450000


0.01830239




Larder Lake, Township of


0.01430000


0.01170694


 




Latchford, Town of


0.01430000


0.01430000


0.01430000




Leeds and Grenville, County of


0.01554103


0.02310055


0.01708691




Lennox and Addington, County of


0.01777484


0.02426007


0.01410337




London, City of


0.02150000


0.02450000


0.01859256




Macdonald, Meredith and Aberdeen, Additional, Township of


0.01329970


0.01363642


0.01137402




Machar, Township of


0.00923811


0.00524506


0.00736673




Machin, Township of


0.01267468


0.00659188


0.01430000




Magnetawan, Municipality of


0.00767272


0.00889945


 




Manitouwadge, Township of


0.01430000


0.01430000


 




Marathon, Town of


0.01440110


0.01430000


 




Markstay-Warren, Municipality of


0.01189381


0.00947875


0.01430000




Matachewan, Township of


0.01430000


0.01430000


 




Mattawa, Town of


0.01375923


0.01430000


0.01234111




Mattawan, Township of


0.01430000


 


0.01430000




Mattice-Val Cote, Township of


0.01430000


0.01430000


0.00475861




McDougall, Township of


0.00714201


0.01430000


 




McGarry, Township of


0.01430000


0.00511801


 




McKellar, Township of


0.00789084


0.01430000


 




McMurrich/Monteith, Township of


0.01075298


0.00364362


0.00113950




Middlesex, County of


0.01546263


0.02141786


0.01534900




Moonbeam, Township of


0.01430000


0.01353326


0.01212067




Moosonee, Town of


0.00713199


0.01353645


 




Morley, Township of


0.01272867


0.00453921


0.01430000




Muskoka, District of


0.00712071


0.00911371


0.00488385




Nairn and Hyman, Township of


0.01430000


0.01430000


0.01430000




Neebing, Municipality of


0.00556463


0.01430000


0.01430000




Niagara, Region of


0.01430000


0.02378062


0.01430000




Nipigon, Township of


0.01430000


0.01430000


0.01430000




Nipissing, Township of


0.01104514


0.00219137


 




Norfolk, County of


0.01698713


0.02363939


0.01662191




North Bay, City of


0.01430000


0.01430000


0.01192848




Northeastern Manitoulin and the Islands, Town of


0.01040384


0.01336855


 




Northumberland, County of


0.01761587


0.02450000


0.01493416




O’Connor, Township of


0.01286931


0.01071530


 




Oliver and Paipoonge, Township of


0.01430000


0.01430000


0.01430000




Opasatika, Township of


0.01077625


0.01430000


0.00594860




Orillia, City of


0.01548061


0.02001224


0.02262824




Ottawa, City of


0.01597203


0.01919728


0.01601650




Owen Sound, City of


0.01690008


0.02175256


0.01430000




Oxford, County of


0.01881397


0.02450000


0.01196008




Papineau-Cameron, Township of


0.01019156


0.01430000


0.00656343




Parry Sound, Town of


0.00859377


0.00728743


0.01323438




Peel, Region of


0.01339544


0.01585675


0.01515244




Pelee, Township of


0.01430000


0.00734060


 




Pembroke, City of


0.01932962


0.02450000


0.01128939




Perry, Township of


0.01068294


0.00739453


0.00720410




Perth, County of


0.01398135


0.02193210


0.01666569




Peterborough, City of


0.01680992


0.02450000


0.01361819




Peterborough, County of


0.01347745


0.02093569


0.01265623




Pickle Lake, Township of


0.00669969


0.00116571


 




Plummer, Additional, Township of


0.01176840


0.01430000


0.00939850




Powassan, Municipality of


0.01066632


0.01299740


0.00959105




Prescott and Russell, County of


0.01485794


0.02302107


0.01257573




Prescott, Separate Town of


0.01758132


0.02450000


0.01430000




Prince, Township of


0.01430000


0.01430000


 




Prince Edward, County of


0.00866186


0.01897023


0.00578973




Quinte West, City of


0.01663305


0.02328590


0.01430000




Rainy River, Town of


0.01430000


0.01430000


0.01430000




Red Lake, Municipality of


0.01430000


0.01430000


 




Red Rock, Township of


0.01430000


0.01430000


0.01355210




Renfrew, County of


0.01637399


0.02450000


0.01323527




Ryerson, Township of


0.00820436


0.01018887


 




Sable-Spanish Rivers, Township of


0.01430000


0.01104539


 




Sault Ste. Marie, City of


0.01437226


0.01430000


0.01430000




Schreiber, Township of


0.01430000


 


 




Seguin, Township of


0.00645069


0.01404576


0.01182071




Shedden, Township of


0.01430000


0.01430000


 




Shuniah, Township of


0.01430000


0.01430000


0.01430000




Simcoe, County of


0.01430000


0.02370312


0.01604124




Sioux Lookout, Municipality of


0.01430000


0.01430000


 




Sioux Narrows-Nestors Falls, Township of


0.01236616


0.00857679


 




Smiths Falls, Separated Town of


0.02010649


0.02450000


0.01513649




Smooth Rock Falls, Town of


0.01430000


0.01430000


0.01115725




South Algonquin, Township of


0.00571917


0.01216387


 




South River, Village of


0.01095115


0.00911373


0.00429628




St. Charles, Municipality of


0.00676763


 


0.01430000




St. Joseph, Township of


0.00795365


0.01430000


 




St. Marys, Separated Town of


0.01277632


0.02344494


0.01529411




St. Thomas, City of


0.01790550


0.02437120


0.00998930




Stormont, Dundas and Glengarry, County of


0.01912444


0.02250226


0.01289901




Stratford, City of


0.02054388


0.02450000


0.01330391




Strong, Township of


0.00808604


0.01430000


0.00681349




Sudbury, City of Greater


0.01430000


0.01430000


0.01430000




Sundridge, Village of


0.01093888


0.01218555


0.00739902




Tarbutt and Tarbutt, Additional, Township of


0.01215873


0.01430000


 




Tehkummah, Township of


0.01120903


0.00970446


 




Temagami, Municipality of


0.01430000


0.01430000


0.01082868




Temiskaming Shores, Town of


0.01430000


0.01430000


0.00928361




Terrace Bay, Township of


0.01430000


0.01430000


 




The Archipelago, Township of


0.00662485


0.00805071


 




The North Shore, Township of


0.01430000


0.01430000


 




Thessalon, Town of


0.01350694


0.01296790


0.00729656




Thornloe, Village of


0.01150757


0.01430000


 




Thunder Bay, City of


0.01430000


0.01430000


0.01430000




Timmins, City of


0.01430000


0.01430000


0.01430000




Toronto, City of


0.01661556


0.01704003


0.01689027




Val Rita-Harty, Township of


0.01430000


0.01430000


0.00769753




Waterloo, Region of


0.01776437


0.02272481


0.01217171




Wawa, Township of


0.01430000


0.01430000


 




Wellington, County of


0.01184135


0.01932247


0.01855017




West Nipissing, Municipality of


0.01337665


0.01430000


0.01430000




White River, Township of


0.01430000


0.01430000


 




Whitestone, Municipality of


0.00678683


0.00956415


 




Windsor, City of


0.01718746


0.02417418


0.01749693




York, Region of


0.01289313


0.01459012


0.01639230




6. 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 2010


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


0.01826347


0.01430000


0.01760031


0.01256598




Espanola, Town of


0.01430000


 


0.01430000


 




Essex, County of


0.01468503


0.01430000


 


0.00738909




Hamilton, City of


0.01545201


0.01545201


0.01545201


0.01545201




Kenora, City of


0.01430000


0.01430000


0.01430000


0.01430000




Lambton, County of


0.01683780


0.01600419


0.01777553


0.01088754




Marathon, Town of


0.01430000


 


0.01430000


0.01430000




Ottawa, City of


0.01557604


0.01838321


0.01275123


0.00965559




Sault Ste. Marie, City of


0.01430000


0.01430000


0.01430000


0.01430000




Windsor, City of


0.01752966


0.01707047


0.01660869


0.00926480




7. Table 19 of the Regulation is revoked and the following substituted:

Table 19
tax rates for business properties in municipalities with optional industrial classes for 2010


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Industrial Property Class


Large Industrial Property Class




Atikokan, Township of


0.01430000


0.01430000




Chatham-Kent, Municipality of


0.02450000


0.02450000




Dryden, City of


0.01430000


0.01430000




Dubreuilville, Township of


0.01430000


0.01430000




Elgin, County of


0.02355710


0.02450000




Espanola, Town of


0.01430000


0.01430000




Essex, County of


0.02214942


0.02450000




Fort Frances, Town of


0.01430000


0.01430000




Hamilton, City of


0.01572305


0.01572305




Hearst, Town of


0.01430000


0.01430000




Iroquois Falls, Town of


0.01430000


0.01430000




James, Township of


0.01430000


0.01430000




Kapuskasing, Town of


0.01430000


0.01430000




Kenora, City of


0.01430000


0.01430000




Lambton, County of


0.02221878


0.02450000




Leeds and Grenville, County of


0.02190879


0.02450000




Lennox and Addington, County of


0.02362864


0.02450000




Ottawa, City of


0.02014293


0.01791641




Owen Sound, City of


0.01673734


0.02450000




Powassan, Municipality of


0.01284728


0.01430000




Prescott and Russell, County of


0.02262741


0.02450000




Quinte West, City of


0.02303146


0.02450000




Red Lake, Municipality of


0.01430000


0.01430000




Renfrew, County of


0.02450000


0.02450000




Sault Ste. Marie, City of


0.01430000


0.01430000




Smooth Rock Falls, Town of


0.01430000


0.01430000




St. Thomas, City of


0.02405302


0.02450000




Stormont, Dundas and Glengarry, County of


0.02202341


0.02450000




Sudbury, City of Greater


0.01430000


0.01430000




Thessalon, Town of


0.00934691


0.01430000




Thunder Bay, City of


0.01430000


0.01430000




Timmins, City of


0.01430000


0.01430000




Windsor, City of


0.02379263


0.02450000




8. Table 20 of the Regulation is revoked and the following substituted:

table 20
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2010


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


0.01284101


 


0.01276560




Nipissing Combined School Boards


0.01266376


0.01430000


0.01430000




Parry Sound, District of


 


 


 




South River Township School Authority


0.00819485


 


 




West Parry Sound Board of Education


0.00679435


0.00640031


 




East Parry Sound Board of Education


0.01066515


0.01430000


0.01105163




Manitoulin, District of


 


 


 




Manitoulin Locality Education


0.01133994


0.01095234


 




Sudbury, District of


 


 


 




Sudbury Locality Education


0.01430000


0.01430000


 




Espanola Locality Education


0.01283635


0.00605433


 




Chapleau Locality Education


0.01029262


0.01430000


 




Foleyet DSA Locality Education


0.01130157


 


 




Gogama DSA Locality Education


0.00838768


 


 




Asquith Garvey DSA Locality Education


0.00573214


0.01415114


 




Missarenda DSA Locality Education


0.00610130


0.00381179


 




Timiskaming, District of


 


 


 




Kirkland Lake Locality Education


0.01430000


0.01430000


0.01430000




Timiskaming Locality Education


0.01430000


0.01430000


0.01430000




Cochrane, District of


 


 


 




Hearst Locality Education


0.00877777


0.01147424


0.00586819




Kap SRF and District Locality Education


0.01430000


0.00278258


0.00772937




Cochrane-Iroquois Falls Locality Education


0.01149566


0.01430000


0.00801633




James Bay Lowlands Locality Education


0.01430000


 


 




Algoma, District of


 


 


 




Sault Ste. Marie Locality Education


0.01430000


0.01430000


0.01430000




Thunder Bay, District of


 


 


 




Allanwater DSA Locality Education


0.00055933


 


 




Nipigon Red Rock Locality Education


0.00370982


 


0.01430000




Lake Superior Locality Education


0.01430000


0.01430000


 




Lakehead Locality Education


0.01430000


0.01430000


0.01430000




Auden DSA Locality Education


0.00578376


 


 




Ferland DSA Locality Education


0.00708982


 


 




Armstrong DSA Locality Education


0.00669242


 


 




Savant Lake DSA Locality Education


0.00630242


 


 




Upsala DSA Locality Education


0.00599010


0.00465788


0.00306342




Rainy River, District of


 


 


 




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


0.00879929


0.01318050


 




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


0.00730136


0.00866798


 




Mine Centre DSA Locality Education


0.00348268


0.00252411


 




Atikokan Locality Education


0.01430000


0.01430000


0.01430000




Kenora, District of


 


 


 




Summer Beaver DSA Locality Education


0.00139293


 


 




Kenora Locality Education


0.01430000


0.01430000


0.01430000




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


0.01105837


0.01397593


0.01430000




Keewatin-Patricia District Locality Education


0.00955867


 


 




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


0.01430000


 


0.01430000




Red Lake Locality Education


0.01130616


0.01627349


0.01430000




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


0.01221076


0.00869043


0.01430000




Sturgeon Lake Locality Education


0.00577523


 


 




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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: March 30, 2010.

 

 

 

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