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.
