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.
