O. Reg. 92/09: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2009-03-11

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ontario regulation 92/09

made under the

Education Act

Made: March 10, 2009
Filed: March 11, 2009
Published on e-Laws: March 13, 2009
Printed in The Ontario Gazette: March 28, 2009


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. 0.252 per cent per year for 2009.

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

(5) The tax rate for school purposes for 2009 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.063 per cent of the assessed value of the property.

2. Subsection 2 (8) of the Regulation is amended by striking out “2008” and substituting “2009”.

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

8. For 2009, Table 20.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

(2) Subsection 9 (8.2) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

(3) Subsection 9 (8.3) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

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

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2009


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Commercial Property Class


Industrial Property Class


Pipeline Property Class




Alberton, Township of


0.01015982


0.00747689


0.02250000




Armour, Township of


0.00845218


0.00431454


0.00659763




Armstrong, Township of


0.01728922


0.01927803


0.01193451




Assiginack, Township of


0.01135388


0.00889206


 




Atikokan, Township of


0.01655947


0.02061132


0.02250000




Baldwin, Township of


0.01356429


0.00740724


0.01102961




Barrie, City of


0.01457678


0.01596570


0.01260231




Belleville, City of


0.01984028


0.02194332


0.01541099




Billings, Township of


0.00864196


0.01397808


 




Black River-Matheson, Township of


0.02000000


0.01771078


0.00982769




Blind River, Town of


0.01977251


0.01683678


0.02136389




Bonfield, Township of


0.01275945


0.01427993


0.00795058




Brant, County of


0.01785358


0.02449389


0.01857104




Brantford, City of


0.01877480


0.02596094


0.01567229




Brethour, Township of


0.01055797


 


0.02250000




Brockville, City of


0.02138857


0.02185754


0.01543113




Bruce, County of


0.01336758


0.02095036


0.01101159




Bruce Mines, Town of


0.01279170


0.01581481


0.00751823




Burk’s Falls, Village of


0.01323452


0.01637156


0.01158279




Burpee and Mills, Township of


0.00643950


0.01520000


 




Callander, Municipality of


0.01461791


0.01615156


0.01149812




Calvin, Township of


0.00749739


0.01758913


0.01124286




Carling, Township of


0.00603172


0.01209218


 




Casey, Township of


0.01086651


0.02250000


 




Central Manitoulin, Township of


0.00883977


0.01297903


 




Chamberlain, Township of


0.00404213


0.00522605


0.01171893




Chapleau, Township of


0.01520000


0.01463129


 




Chapple, Township of


0.00646413


0.01344342


0.02250000




Charlton and Dack, Municipality of


0.01520000


0.01520000


0.01141200




Chatham-Kent, Municipality of


0.01908253


0.02654597


0.01672133




Chisholm, Township of


0.01010262


0.00590849


 




Cobalt, Town of


0.02000000


 


0.01396383




Cochrane, Town of


0.02000000


0.01520000


0.00922371




Cockburn Island, Township of


 


 


 




Coleman, Township of


0.01909195


0.02250000


0.01266799




Conmee, Township of


0.01306843


0.01414621


 




Cornwall, City of


0.02300000


0.02700000


0.01772016




Dawson, Township of


0.02000000


0.01520000


0.02250000




Dorion, Township of


0.02000000


 


0.02250000




Dryden, City of


0.01611608


0.02214958


0.01477369




Dubreuilville, Township of


0.01967794


0.02235656


 




Dufferin, County of


0.01290113


0.02102439


0.00977063




Durham, Region of


0.01388476


0.01939362


0.01520000




Ear Falls, Township of


0.01959528


0.02250000


0.02250000




East Ferris, Township of


0.00988323


0.01278022


0.01865288




Elgin, County of


0.01419867


0.02605899


0.01178253




Elliot Lake, City of


0.02000000


0.02250000


0.00975863




Emo, Township of


0.01415777


0.01894193


0.02250000




Englehart, Town of


0.01686370


0.02250000


0.01900943




Espanola, Town of


0.01865656


0.02221114


0.01757632




Essex, County of


0.01513699


0.02375051


0.01860664




Evanturel, Township of


0.01313173


0.01010098


0.01274094




Fauquier-Strickland, Township of


0.01704849


0.00958099


0.00802784




Fort Frances, Town of


0.02000000


0.02135587


0.02033953




French River, Municipality of


0.01520000


0.01951066


 




Frontenac, County of


0.01780655


0.02060944


 




Gananoque, Separated Town of


0.02052152


0.02683223


0.01404333




Gauthier, Township of


0.01119715


0.00977553


 




Gillies, Township of


0.01457187


0.01055443


 




Gordon/Barrie Island, Municipality of


0.01336864


0.00774373


 




Gore Bay, Town of


0.01371746


0.00953152


 




Greenstone, Municipality of


0.01442604


0.02250000


0.00360818




Grey, County of


0.01776402


0.02570141


0.01520000




Guelph, City of


0.01783995


0.02379998


0.02159313




Haldimand, County of


0.01724799


0.02475091


0.01862805




Haliburton, County of


0.01221948


0.01269879


 




Halton, Region of


0.01264346


0.01859195


0.01353050




Hamilton, City of


0.01659305


0.01673361


0.01392595




Harley, Township of


0.01520000


0.02250000


 




Harris, Township of


0.01713718


0.01174743


0.01245951




Hastings, County of


0.01128404


0.01413445


0.01207862




Hearst, Town of


0.01139889


0.01615324


0.00846208




Hilliard, Township of


0.01520000


 


0.02250000




Hilton Beach, Village of


0.01256225


0.01520000


 




Hilton, Township of


0.01075439


0.01091446


 




Hornepayne, Township of


0.01314888


0.01489556


 




Hudson, Township of


0.01701107


0.01436481


0.00669735




Huron, County of


0.01195616


0.01499499


0.00499141




Huron Shores, Municipality of


0.01863313


0.01520000


0.01392448




Ignace, Township of


0.01602884


0.01365730


0.01167905




Iroquois Falls, Town of


0.02000000


0.02159784


0.00944966




James, Township of


0.02000000


0.01618679


 




Jocelyn, Township of


0.01183885


0.01109232


 




Johnson, Township of


0.01307766


 


0.00842659




Joly, Township of


0.01174707


0.01520000


 




Kapuskasing, Town of


0.02000000


0.02161535


0.00923607




Kawartha Lakes, City of


0.01499871


0.02257389


0.02010156




Kearney, Town of


0.00808805


0.00797884


 




Kenora, City of


0.01779114


0.02241241


0.01216455




Kerns, Township of


0.00808584


 


0.01002917




Killarney, Municipality of


0.00826922


0.01480265


 




Kingston, City of


0.01842376


0.02530089


0.01706568




Kirkland Lake, Town of


0.02000000


0.02250000


0.01206316




La Vallee, Township of


0.01179792


0.01692656


0.02250000




Laird, Township of


0.01447707


0.01383280


 




Lake of The Woods, Township of


0.01280300


 


 




Lambton, County of


0.01803844


0.02512982


0.01409235




Lanark, County of


0.01630722


0.02700000


0.01901522




Larder Lake, Township of


0.01853097


0.01191515


 




Latchford, Town of


0.02000000


0.01520000


0.01591580




Leeds and Grenville, County of


0.01617848


0.02496972


0.01798252




Lennox and Addington, County of


0.01864741


0.02631959


0.01474791




London, City of


0.02300000


0.02700000


0.01921030




Macdonald, Meredith and Aberdeen, Additional, Township of


0.01378177


0.01408294


0.01170951




Machar, Township of


0.01012178


0.00552439


0.00771181




Machin, Township of


0.01294283


0.00675979


0.01570245




Magnetawan, Municipality of


0.00831332


0.00922571


 




Manitouwadge, Township of


0.02000000


0.02250000


 




Marathon, Town of


0.02002734


0.02032768


 




Markstay-Warren, Municipality of


0.01225578


0.00960277


0.02250000




Matachewan, Township of


0.01860169


0.02250000


 




Mattawa, Town of


0.01420213


0.02250000


0.01269291




Mattawan, Township of


0.01881125


 


0.02250000




Mattice-Val Cote, Township of


0.01631433


0.02250000


0.00492977




McDougall, Township of


0.00754627


0.01727219


 




McGarry, Township of


0.01520000


0.00513429


 




McKellar, Township of


0.00817859


0.01520000


 




McMurrich/Monteith, Township of


0.01128694


0.00390821


0.00118720




Middlesex, County of


0.01599018


0.02229300


0.01600852




Moonbeam, Township of


0.02000000


0.01389914


0.01256388




Moosonee, Town of


0.00750232


0.01386210


 




Morley, Township of


0.01285459


0.00493619


0.02250000




Muskoka, District of


0.00753446


0.00943924


0.00510573




Nairn and Hyman, Township of


0.02000000


0.02250000


0.02250000




Neebing, Municipality of


0.00567475


0.01520000


0.02250000




Niagara, Region of


0.01520000


0.02488989


0.01490568




Nipigon, Township of


0.02000000


0.01520000


0.01738177




Nipissing, Township of


0.01183119


0.00232938


 




Norfolk, County of


0.01811767


0.02488134


0.01722199




North Bay, City of


0.02000000


0.01859127


0.01239394




Northeastern Manitoulin and the Islands, Town of


0.01088602


0.01352898


 




Northumberland, County of


0.01863614


0.02700000


0.01563231




O’Connor, Township of


0.01299804


0.01071530


 




Oliver and Paipoonge, Township of


0.01844475


0.02250000


0.01704386




Opasatika, Township of


0.01187326


0.01520000


0.00616508




Orillia, City of


0.01627117


0.02053234


0.02340769




Ottawa, City of


0.01702328


0.02039469


0.01659160




Owen Sound, City of


0.01788899


0.02386252


0.01520000




Oxford, County of


0.01966699


0.02700000


0.01243648




Papineau-Cameron, Township of


0.01057526


0.01680589


0.00681499




Parry Sound, Town of


0.00887997


0.00756071


0.01368902




Peel, Region of


0.01439162


0.01681288


0.01564158




Pelee, Township of


0.01471702


0.00940447


 




Pembroke, City of


0.02017404


0.02700000


0.01158715




Perry, Township of


0.01100252


0.00769912


0.00755074




Perth, County of


0.01450209


0.02236933


0.01732051




Peterborough, City of


0.01803590


0.02659890


0.01395701




Peterborough, County of


0.01412341


0.02232090


0.01310701




Pickle Lake, Township of


0.00683210


0.00116571


 




Plummer, Additional, Township of


0.01219740


0.01671594


0.00967959




Powassan, Municipality of


0.01100755


0.01337367


0.01003557




Prescott and Russell, County of


0.01560265


0.02409924


0.01295360




Prescott, Separate Town of


0.01826007


0.02700000


0.01503254




Prince, Township of


0.01699021


0.01506336


 




Prince Edward, County of


0.00904465


0.01978167


0.00599512




Quinte West, City of


0.01771885


0.02430804


0.01496430




Rainy River, Town of


0.01976921


0.01998540


0.02250000




Red Lake, Municipality of


0.02000000


0.02250000


 




Red Rock, Township of


0.01758092


0.02250000


0.01412593




Renfrew, County of


0.01720503


0.02614613


0.01373195




Ryerson, Township of


0.00884667


0.01090262


 




Sable-Spanish Rivers, Township of


0.01643248


0.01174055


 




Sault Ste. Marie, City of


0.01976102


0.02213389


0.01673634




Schreiber, Township of


0.02000000


 


 




Seguin, Township of


0.00677564


0.01443427


0.01231786




Shedden, Township of


0.01718008


0.01683057


 




Shuniah, Township of


0.02000000


0.02250000


0.02250000




Simcoe, County of


0.01511982


0.02440180


0.01669264




Sioux Lookout, Municipality of


0.01520000


0.02250000


 




Sioux Narrows-Nestors Falls, Township of


0.01280551


0.00857679


 




Smiths Falls, Separated Town of


0.02103344


0.02650803


0.01557812




Smooth Rock Falls, Town of


0.02003142


0.02234794


0.01156108




South Algonquin, Township of


0.00599230


0.01216782


 




South River, Village of


0.01119730


0.00916934


0.00443824




St. Charles, Municipality of


0.00704481


 


0.02250000




St. Joseph, Township of


0.00844662


0.01431730


 




St. Marys, Separated Town of


0.01330688


0.02419888


0.01575481




St. Thomas, City of


0.01875432


0.02643076


0.01024896




Stormont, Dundas and Glengarry, County of


0.01990051


0.02365808


0.01349768




Stratford, City of


0.02169483


0.02700000


0.01366291




Strong, Township of


0.00848183


0.01520000


0.00713281




Sudbury, City of Greater


0.01894387


0.02250000


0.01508903




Sundridge, Village of


0.01119461


0.01221311


0.00765204




Tarbutt and Tarbutt, Additional, Township of


0.01264283


0.01645458


 




Tehkummah, Township of


0.01156671


0.01014610


 




Temagami, Municipality of


0.01852731


0.02250000


0.01122840




Temiskaming Shores, Town of


0.02000000


0.02235210


0.00962958




Terrace Bay, Township of


0.01967587


0.02250000


 




The Archipelago, Township of


0.00703942


0.00862926


 




The North Shore, Township of


0.02000000


0.01987148


 




Thessalon, Town of


0.01400384


0.01441869


0.00746479




Thornloe, Village of


0.01170637


0.01749597


 




Thunder Bay, City of


0.02000000


0.02250000


0.02250000




Timmins, City of


0.01759754


0.02250000


0.02143077




Toronto, City of


0.01803060


0.01861811


0.01742512




Val Rita-Harty, Township of


0.01927541


0.01575813


0.00797671




Waterloo, Region of


0.01901918


0.02428659


0.01260818




Wawa, Township of


0.02000000


0.01737825


 




Wellington, County of


0.01253382


0.02142719


0.01932380




West Nipissing, Municipality of


0.01378937


0.01649115


0.02013541




White River, Township of


0.02000000


0.01846754


 




Whitestone, Municipality of


0.00732707


0.00993246


 




Windsor, City of


0.01776761


0.02564702


0.01803589




York, Region of


0.01385926


0.01552479


0.01694514




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 2009


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


0.01912724


0.01520000


0.01973007


0.01315079




Espanola, Town of


0.01854006


 


0.02000000


 




Essex, County of


0.01512046


0.01530951


0.01577677


0.00784480




Hamilton, City of


0.01659305


0.01659305


0.01659305


0.01659305




Kenora, City of


0.01762489


0.02000000


0.02000000


0.01520000




Lambton, County of


0.01772963


0.01665904


0.02023103


0.01170683




Marathon, Town of


0.02000000


 


0.01958818


0.01734523




Ottawa, City of


0.01650981


0.01968664


0.01359733


0.01056766




Owen Sound, City of


0.01781604


0.01632756


0.01862346


0.00881897




Sault Ste. Marie, City of


0.01973010


0.02000000


0.01979828


0.01520000




Smooth Rock Falls, Town of


0.02000000


 


 


0.02000000




Windsor, City of


0.01801653


0.01762903


0.01751585


0.00958286




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 2009


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Industrial Property Class


Large Industrial Property Class




Atikokan, Township of


0.01670866


0.02250000




Chatham-Kent, Municipality of


0.02624006


0.02700000




Dryden, City of


0.01698200


0.02250000




Dubreuilville, Township of


0.01924892


0.02250000




Elgin, County of


0.02467660


0.02700000




Espanola, Town of


0.01796322


0.02250000




Essex, County of


0.02251605


0.02700000




Fort Frances, Town of


0.01499303


0.02250000




Hamilton, City of


0.01673361


0.01673361




Hearst, Town of


0.01520000


0.01718669




Iroquois Falls, Town of


0.01520000


0.02250000




James, Township of


0.01557339


0.01618952




Kapuskasing, Town of


0.01707951


0.02250000




Kenora, City of


0.02182089


0.02250000




Lambton, County of


0.02291152


0.02700000




Leeds and Grenville, County of


0.02315150


0.02700000




Lennox and Addington, County of


0.02456077


0.02700000




Ottawa, City of


0.02159293


0.01879219




Owen Sound, City of


0.01718595


0.02700000




Powassan, Municipality of


0.01315943


0.01520000




Prescott and Russell, County of


0.02315882


0.02700000




Quinte West, City of


0.02380279


0.02611017




Red Lake, Municipality of


0.02250000


0.02250000




Renfrew, County of


0.02549975


0.02700000




Sault Ste. Marie, City of


0.02050528


0.02250000




Smooth Rock Falls, Town of


0.01805520


0.02250000




St. Thomas, City of


0.02499942


0.02700000




Stormont, Dundas and Glengarry, County of


0.02269216


0.02700000




Sudbury, City of Greater


0.02250000


0.02250000




Thessalon, Town of


0.00955546


0.01616874




Thunder Bay, City of


0.02250000


0.02250000




Timmins, City of


0.02250000


0.02250000




Windsor, City of


0.02405965


0.02700000




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

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


0.01328964


 


0.01319226




Nipissing Combined School Boards


0.01286254


0.01520000


0.02250000




Parry Sound, District of


 


 


 




South River Township School Authority


0.00890978


 


 




West Parry Sound Board of Education


0.00730962


0.00644760


 




East Parry Sound Board of Education


0.01146680


0.02021254


0.01157064




Manitoulin, District of


 


 


 




Manitoulin Locality Education


0.01152457


0.01099816


 




Sudbury, District of


 


 


 




Sudbury Locality Education


0.01745918


0.01906879


 




Espanola Locality Education


0.01353241


0.00654805


 




Chapleau Locality Education


0.01035335


0.01520000


 




Foleyet DSA Locality Education


0.01155734


 


 




Gogama DSA Locality Education


0.00848733


 


 




Asquith Garvey DSA Locality Education


0.00579510


0.01451173


 




Missarenda DSA Locality Education


0.00633884


0.00381179


 




Timiskaming, District of


 


 


 




Kirkland Lake Locality Education


0.02000000


0.02250000


0.01646578




Timiskaming Locality Education


0.02000000


0.02250000


0.01585750




Cochrane, District of


 


 


 




Hearst Locality Education


0.00927532


0.01162794


0.00608341




Kap SRF and District Locality Education


0.01660298


0.00333525


0.00800552




Cochrane-Iroquois Falls Locality Education


0.01216904


0.02032768


0.00831526




James Bay Lowlands Locality Education


0.02000000


 


 




Algoma, District of


 


 


 




Sault Ste. Marie Locality Education


0.02000000


0.02250000


0.01494554




Thunder Bay, District of


 


 


 




Allanwater DSA Locality Education


0.00057524


 


 




Nipigon Red Rock Locality Education


0.00370982


 


0.01755864




Lake Superior Locality Education


0.02000000


0.01847840


 




Lakehead Locality Education


0.01799008


0.02250000


0.02250000




Auden DSA Locality Education


0.00579206


 


 




Ferland DSA Locality Education


0.00708982


 


 




Armstrong DSA Locality Education


0.00687336


 


 




Savant Lake DSA Locality Education


0.00645170


 


 




Upsala DSA Locality Education


0.00632701


0.00465788


0.00317675




Rainy River, District of


 


 


 




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


0.00913142


0.01344653


 




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


0.00761138


0.00901840


 




Mine Centre DSA Locality Education


0.00351634


0.00252411


 




Atikokan Locality Education


0.01883557


0.02250000


0.02250000




Kenora, District of


 


 


 




Summer Beaver DSA Locality Education


0.00146143


 


 




Kenora Locality Education


0.01822138


0.01520000


0.02250000




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


0.01121689


0.01408804


0.01736057




Keewatin-Patricia District Locality Education


0.01010345


 


 




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


0.01520000


 


0.01569635




Red Lake Locality Education


0.01160494


0.01631377


0.01674899




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


0.01276809


0.00886123


0.01907406




Sturgeon Lake Locality Education


0.00583079


 


 




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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: March 10, 2009.

 

 

 

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