O. Reg. 103/08: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2008-04-22

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ontario regulation 103/08

made under the

education act

Made: April 21, 2008
Filed: April 22, 2008
Published on e-Laws: April 23, 2008
Printed in The Ontario Gazette: May 10, 2008


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 amended by striking out “and 2007” and substituting “2007 and 2008”.

(2) Subsection 1 (5) of the Regulation is amended by striking out “and 2007” and substituting “2007 and 2008”.

2. Subsection 2 (8) of the Regulation is amended by striking out “2007” and substituting “2008”.

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

8. For 2008, Table 20.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2007” in the portion before paragraph 1 and substituting “2008”.

(2) Section 9 of the Regulation is amended by adding the following subsections:

(8.2) Despite subsection (8.1), if a municipality set out in Table 18 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2008, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

(8.3) Despite subsection (8.1), if a municipality set out in Table 19 passes a by-law opting to have the large industrial class apply, for 2008, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

(3) Subsections 9 (9), (9.1), (10), (11) and (12) of the Regulation are revoked.

5. Section 9.1 of the Regulation is revoked.

6. Section 10 of the Regulation is revoked.

7. Paragraph 2 of section 13 of the Regulation is revoked.

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

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2008


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Commercial Property Class


Industrial Property Class


Pipeline Property Class




Alberton, Township of


0.00997035


0.00748460


0.02750000




Armour, Township of


0.00883696


0.00383224


0.00692227




Armstrong, Township of


0.01728922


0.01927803


0.01241394




Assiginack, Township of


0.01142233


0.00858747


 




Atikokan, Township of


0.01655947


0.02396881


0.02750000




Baldwin, Township of


0.01317725


0.00596684


0.01163148




Barrie Island, Township of


0.00611094


0.01018575


 




Barrie, City of


0.01558187


0.01634457


0.01295356




Belleville, City of


0.02123338


0.02380145


0.01605752




Billings, Township of


0.00896684


0.01426662


 




Black River-Matheson, Township of


0.02238038


0.01964049


0.01020621




Blind River, Town of


0.02030558


0.01683678


0.02213933




Bonfield, Township of


0.01327791


0.01455214


0.00826202




Brant, County of


0.01856246


0.02615165


0.01934088




Brantford, City of


0.02015164


0.02796779


0.01611911




Brethour, Township of


0.01082192


 


0.02750000




Brockville, City of


0.02237747


0.02272573


0.01600506




Bruce, County of


0.01385620


0.02148133


0.01140825




Bruce Mines, Town of


0.01321101


0.01760924


0.00769774




Burk’s Falls, Village of


0.01255810


0.01637156


0.01194827




Burpee and Mills, Township of


0.00675657


 


 




Callander, Municipality of


0.01501980


0.01615156


0.01204943




Calvin, Township of


0.00662340


0.01758913


0.01167556




Carling, Township of


0.00641167


0.01014235


 




Casey, Township of


0.01113605


0.02750000


 




Central Manitoulin, Township of


0.00918382


0.01127311


 




Chamberlain, Township of


0.00425779


0.00522605


0.01217728




Chapleau, Township of


0.01504108


0.01403516


 




Chapple, Township of


0.00656732


0.00752392


0.02750000




Charlton and Dack, Municipality of


0.01579023


0.01597576


0.01186225




Chatham-Kent, Municipality of


0.01954309


0.02835033


0.01739021




Chisholm, Township of


0.00906364


0.00469440


 




Cobalt, Town of


0.02350000


 


0.01434623




Cochrane, Town of


0.02149635


0.01344791


0.00956148




Cockburn Island, Township of


 


 


 




Coleman, Township of


0.01909195


0.02750000


0.01319116




Conmee, Township of


0.01346762


0.01313154


 




Cornwall, City of


0.02404563


0.02922061


0.01830846




Dawson, Township of


0.02350000


0.00843102


0.02750000




Dorion, Township of


0.02350000


 


0.02750000




Dryden, City of


0.01611608


0.02750000


0.01533603




Dubreuilville, Township of


0.01967794


0.02626635


 




Dufferin, County of


0.01377850


0.02263342


0.01003718




Durham, Region of


0.01487553


0.01961500


0.01586577




Ear Falls, Township of


0.02037112


0.02750000


0.02673107




East Ferris, Township of


0.01019350


0.01323519


0.01964358




Elgin, County of


0.01440427


0.03000000


0.01213438




Elliot Lake, City of


0.02350000


0.02750000


0.00998754




Emo, Township of


0.01425849


0.01929798


0.02750000




Englehart, Town of


0.01686370


0.02386642


0.01958947




Espanola, Town of


0.01978932


0.02750000


0.01826073




Essex, County of


0.01541255


0.02478905


0.01935266




Evanturel, Township of


0.01305448


0.01035350


0.01324158




Fauquier-Strickland, Township of


0.01704849


0.01300856


0.00833858




Fort Frances, Town of


0.02350000


0.02180972


0.02099148




French River, Municipality of


0.01536043


0.01951066


 




Frontenac, County of


0.01833581


0.02135579


 




Gananoque, Separated Town of


0.02069057


0.02790892


0.01440965




Gauthier, Township of


0.01317948


0.01036665


 




Gillies, Township of


0.01499333


0.01078387


 




Gordon, Township of


0.01356845


0.00648623


 




Gore Bay, Town of


0.01412498


0.00973844


 




Greenstone, Municipality of


0.01482087


0.02250069


0.00374702




Grey, County of


0.01849190


0.02649556


0.01583249




Guelph, City of


0.01922244


0.02600416


0.02230980




Haldimand, County of


0.01822078


0.02555120


0.01942954




Haliburton, County of


0.01274688


0.01277204


 




Halton, Region of


0.01374657


0.01923028


0.01402694




Hamilton, City of


0.01782538


0.01782538


0.01440769




Harley, Township of


0.01517404


0.02591980


 




Harris, Township of


0.01713718


0.01219403


0.01293067




Hastings, County of


0.01180940


0.01477738


0.01265321




Hearst, Town of


0.01140754


0.01602219


0.00878308




Hilliard, Township of


0.01600000


 


0.02750000




Hilton Beach, Village of


0.01279747


0.01396500


 




Hilton, Township of


0.01147741


0.00374522


 




Hornepayne, Township of


0.01324204


0.01556541


 




Hudson, Township of


0.01748548


0.01272845


0.00695719




Huron, County of


0.01237468


0.01428246


0.00517095




Huron Shores, Municipality of


0.01876462


0.01365684


0.01435166




Ignace, Township of


0.01602884


0.01136657


0.01226209




Iroquois Falls, Town of


0.02093199


0.02727760


0.00982455




James, Township of


0.02350000


0.01625375


 




Jocelyn, Township of


0.01247232


0.00918098


 




Johnson, Township of


0.01410888


 


0.00866607




Joly, Township of


0.01216388


0.01600000


 




Kapuskasing, Town of


0.02135857


0.02750000


0.00957759




Kawartha Lakes, City of


0.01558070


0.02278500


0.02094968




Kearney, Town of


0.00861678


0.00787688


 




Kenora, City of


0.01806418


0.02750000


0.01260183




Kerns, Township of


0.00862159


 


0.01042628




Killarney, Municipality of


0.00841095


0.01363752


 




Kingston, City of


0.01973086


0.02654802


0.01788121




Kirkland Lake, Town of


0.02350000


0.02350287


0.01239079




La Vallee, Township of


0.01201546


0.01692656


0.02750000




Laird, Township of


0.01448083


0.00862662


 




Lake of The Woods, Township of


0.01309458


 


 




Lambton, County of


0.01892412


0.02874024


0.01470690




Lanark, County of


0.01694267


0.02815510


0.01980737




Larder Lake, Township of


0.01853097


0.01211063


 




Latchford, Town of


0.02350000


0.01600000


0.01657184




Leeds and Grenville, County of


0.01661569


0.03000000


0.01897019




Lennox and Addington, County of


0.01923637


0.03000000


0.01545450




London, City of


0.02422537


0.02853974


0.01985488




Macdonald, Meredith and Aberdeen, Additional, Township of


0.01366180


0.01161570


0.01206539




Machar, Township of


0.01100492


0.00505559


0.00809081




Machin, Township of


0.01305847


0.00693647


0.01639605




Magnetawan, Municipality of


0.00903943


0.00719965


 




Manitouwadge, Township of


0.02350000


0.02750000


 




Marathon, Town of


0.02073289


0.02032768


 




Markstay-Warren, Municipality of


0.01233759


0.00869094


0.02750000




Matachewan, Township of


0.02064990


0.02750000


 




Mattawa, Town of


0.01449790


0.02257058


0.01306535




Mattawan, Township of


0.01967794


 


0.02561689




Mattice-Val Cote, Township of


0.01725425


0.02744549


0.00511370




McDougall, Township of


0.00792463


0.01746657


 




McGarry, Township of


0.01537909


0.00400204


 




McKellar, Township of


0.00848906


0.01042543


 




McMurrich/Monteith, Township of


0.01187672


0.00390740


0.00123907




Middlesex, County of


0.01618295


0.02259521


0.01671949




Moonbeam, Township of


0.02350000


0.01422329


0.01304074




Moosonee, Town of


0.00768391


0.01452463


 




Morley, Township of


0.01294758


0.00474741


0.02750000




Muskoka, District of


0.00791029


0.00971467


0.00534930




Nairn and Hyman, Township of


0.02216971


0.02563381


0.02750000




Neebing, Municipality of


0.00567111


 


0.02750000




Niagara, Region of


0.01592891


0.02566768


0.01532030




Nipigon, Township of


0.02350000


0.01603100


0.01817905




Nipissing, Township of


0.01216945


0.00242176


 




Norfolk, County of


0.01929081


0.02609214


0.01785528




North Bay, City of


0.02237236


0.01859127


0.01289792




Northeastern Manitoulin and the Islands, Town of


0.01135424


0.01293836


 




Northumberland, County of


0.01960491


0.03000000


0.01639394




O’Connor, Township of


0.01307607


0.01064871


 




Oliver and Paipoonge, Township of


0.01844475


0.02750000


0.01773225




Opasatika, Township of


0.01309338


0.01461796


0.00639791




Orillia, City of


0.01706331


0.02053234


0.02422297




Ottawa, City of


0.01804184


0.02140489


0.01720286




Oxford, County of


0.02050838


0.02900428


0.01295267




Papineau-Cameron, Township of


0.01062388


0.01680589


0.00708660




Parry Sound, Town of


0.00904170


0.00769393


0.01417599




Peel, Region of


0.01553938


0.01777496


0.01616513




Pelee, Township of


0.01475949


0.01308286


 




Pembroke, City of


0.02102293


0.02936287


0.01190104




Perry, Township of


0.01092183


0.00791968


0.00793242




Perth, County of


0.01473139


0.02238473


0.01801792




Peterborough, City of


0.01952795


0.02863185


0.01431035




Peterborough, County of


0.01437790


0.02326940


0.01358805




Pickle Lake, Township of


0.00647481


0.00113176


 




Plummer, Additional, Township of


0.01218712


0.01671594


0.00997801




Powassan, Municipality of


0.01097084


0.01285461


0.01052330




Prescott and Russell, County of


0.01626539


0.02520084


0.01336388




Prescott, Separate Town of


0.01826007


0.02939997


0.01545734




Prince, Township of


0.01761197


0.01505653


 




Prince Edward, County of


0.00935868


0.02040029


0.00621599




Quinte West, City of


0.01886751


0.02481479


0.01565232




Rainy River, Town of


0.01976921


0.02032768


0.02709124




Red Lake, Municipality of


0.02086026


0.02750000


 




Red Rock, Township of


0.01758092


0.02750000


0.01475050




Renfrew, County of


0.01793299


0.02869205


0.01426809




Ryerson, Township of


0.00934511


0.01172390


 




Sable-Spanish Rivers, Township of


0.01643248


0.01252909


 




Sault Ste. Marie, City of


0.02067793


0.02750000


0.01733837




Schreiber, Township of


0.02350000


 


 




Seguin, Township of


0.00711588


0.01293642


0.01285867




Shedden, Township of


0.01718008


0.01683057


 




Shuniah, Township of


0.02350000


0.02750000


0.02750000




Simcoe, County of


0.01588125


0.02440180


0.01743895




Sioux Lookout, Municipality of


0.01549601


0.02750000


 




Sioux Narrows-Nestors Falls, Township of


0.01307030


0.00857679


 




Smiths Falls, Separated Town of


0.02162778


0.02686951


0.01606880




Smooth Rock Falls, Town of


0.02216986


0.02507510


0.01199524




South Algonquin, Township of


0.00600649


0.00854847


 




South River, Village of


0.01133393


0.00780996


0.00458991




St. Joseph, Township of


0.00891436


0.01100555


 




St. Marys, Separated Town of


0.01374948


0.02486552


0.01623295




St. Thomas, City of


0.01960690


0.02983262


0.01052247




St. Charles, Municipality of


0.00727572


 


0.02750000




Stormont, Dundas and Glengarry, County of


0.02022403


0.02879631


0.01411235




Stratford, City of


0.02269629


0.02940764


0.01404183




Strong, Township of


0.00884516


0.01234105


0.00748353




Sudbury, City of Greater


0.01976364


0.02750000


0.01558012




Sundridge, Village of


0.01074282


0.00972211


0.00792298




Tarbutt and Tarbutt, Additional, Township of


0.01320598


0.01645458


 




Tehkummah, Township of


0.01180486


0.01063354


 




Temagami, Municipality of


0.01968336


0.02750000


0.01165876




Temiskaming Shores, Town of


0.02350000


0.02235210


0.01000239




Terrace Bay, Township of


0.01987458


0.02750000


 




The Archipelago, Township of


0.00754526


0.00929742


 




The North Shore, Township of


0.02350000


0.01987148


 




Thessalon, Town of


0.01442528


0.01482585


0.00764095




Thornloe, Village of


0.01109019


0.01896522


 




Thunder Bay, City of


0.02350000


0.02750000


0.02389562




Timmins, City of


0.01867458


0.02750000


0.02226198




Toronto, City of


0.01968305


0.02050709


0.01798584




Val Rita-Harty, Township of


0.01930865


0.02032768


0.00827691




Waterloo, Region of


0.02032664


0.02596552


0.01307800




Wawa, Township of


0.02208319


0.01743967


 




Wellington, County of


0.01319713


0.02350508


0.02014480




West Nipissing, Municipality of


0.01366638


0.01795688


0.02108470




White River, Township of


0.02350000


0.01846754


 




Whitestone, Municipality of


0.00790551


0.00722464


 




Windsor, City of


0.01800656


0.02859302


0.01859371




York, Region of


0.01492897


0.01656911


0.01752935




9. 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 2008


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


0.01942067


0.01571102


0.02241606


0.01304611




Espanola, Town of


0.01930410


 


0.02688826


 




Essex, County of


0.01533367


0.01668541


0.01670548


0.00805601




Hamilton, City of


0.01782538


0.01782538


0.01782538


0.01782538




Kenora, City of


0.01762489


0.02129849


0.02504049


0.01460475




Lambton, County of


0.01837370


0.01734268


0.02352766


0.01236087




Lennox and Addington, County of


0.01902239


0.03855853


0.02471260


0.01157514




Marathon, Town of


0.02063712


 


 


0.01788165




Ottawa, City of


0.01744678


0.02107769


0.01453981


0.01145315




Owen Sound, City of


0.01827520


0.01632756


0.01982189


0.00913947




Sault Ste. Marie, City of


0.02029036


0.02963508


0.02153955


0.01507534




Smooth Rock Falls, Town of


0.02211650


 


 


0.02153629




Windsor, City of


0.01801653


0.01831864


0.01849936


0.00951118




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

Table 19
tax rates for business properties in municipalities with optional industrial classes for 2008


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Industrial Property Class


Large Industrial Property Class




Atikokan, Township of


0.01670866


0.02715539




Chatham-Kent, Municipality of


0.02624006


0.03153653




Dryden, City of


0.01698200


0.02812692




Dubreuilville, Township of


0.02020841


0.02638590




Elgin, County of


0.02565670


0.03265229




Espanola, Town of


0.01796322


0.02810903




Essex, County of


0.02251605


0.03113532




Fort Frances, Town of


0.01278696


0.02319821




Hamilton, City of


0.01782538


0.01782538




Hearst, Town of


0.01461959


0.01718669




Iroquois Falls, Town of


0.01507678


0.02895884




James, Township of


0.01600212


0.01625489




Kapuskasing, Town of


0.01707951


0.02919990




Kenora, City of


0.02182089


0.02838305




Lambton, County of


0.02294045


0.03365013




Leeds and Grenville, County of


0.02368393


0.03665557




Lennox and Addington, County of


0.02528338


0.03180812




Ottawa, City of


0.02294841


0.01970680




Owen Sound, City of


0.01777730


0.03068515




Powassan, Municipality of


0.01222387


0.01557899




Prescott and Russell, County of


0.02315882


0.03112013




Quinte West, City of


0.02442555


0.02611017




Red Lake, Municipality of


0.02652278


0.02764388




Renfrew, County of


0.02590981


0.03232432




Sault Ste. Marie, City of


0.02050528


0.02921839




Smooth Rock Falls, Town of


0.01843407


0.02518485




St. Thomas, City of


0.02606948


0.03132686




Stormont, Dundas and Glengarry, County of


0.02284694


0.04587524




Sudbury, City of Greater


0.02548443


0.02888524




Thessalon, Town of


0.00966169


0.01616874




Thunder Bay, City of


0.02581413


0.02791219




Timmins, City of


0.02300263


0.02863212




Windsor, City of


0.02405965


0.03214507




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


0.01181962


 


0.01370354




Nipissing Combined School Boards


0.01190746


0.01546860


0.02517701




Parry Sound, District of


 


 


 




South River Township School Authority


0.00976150


 


 




West Parry Sound Board of Education


0.00790556


0.00649560


 




East Parry Sound Board of Education


0.01209861


0.02087477


0.01214080




Manitoulin, District of


 


 


 




Manitoulin Locality Education


0.01104099


0.00983112


 




Sudbury, District of


 


 


 




Sudbury Locality Education


0.01755630


0.02154608


 




Espanola Locality Education


0.01388405


0.00712941


 




Chapleau Locality Education


0.00964396


0.01275100


 




Foleyet DSA Locality Education


0.01048025


 


 




Gogama DSA Locality Education


0.00819532


 


 




Asquith Garvey DSA Locality Education


0.00551335


0.01489127


 




Missarenda DSA Locality Education


0.00594083


0.00306706


 




Timiskaming, District of


 


 


 




Kirkland Lake Locality Education


0.02155305


0.02750000


0.01713291




Timiskaming Locality Education


0.02280485


0.02750000


0.01649891




Cochrane, District of


 


 


 




Hearst Locality Education


0.00972236


0.00900163


0.00631502




Kap SRF and District Locality Education


0.01794789


0.00416188


0.00830429




Cochrane-Iroquois Falls Locality Education


0.01289745


0.02032768


0.00863516




James Bay Lowlands Locality Education


0.02073339


 


 




Algoma, District of


 


 


 




Sault Ste. Marie Locality Education


0.02350000


0.02570715


0.01540873




Thunder Bay, District of


 


 


 




Allanwater DSA Locality Education


0.00058935


 


 




Nipigon Red Rock Locality Education


0.00369409


 


0.01832703




Lake Superior Locality Education


0.02350000


0.01915681


 




Lakehead Locality Education


0.01799008


0.02750000


0.02653731




Auden DSA Locality Education


0.00580102


 


 




Ferland DSA Locality Education


0.00708982


 


 




Armstrong DSA Locality Education


0.00689808


 


 




Savant Lake DSA Locality Education


0.00627864


 


 




Upsala DSA Locality Education


0.00670301


0.00439392


0.00329879




Rainy River, District of


 


 


 




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


0.00937141


0.01327601


 




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


0.00787297


0.00939845


 




Mine Centre DSA Locality Education


0.00345772


0.00243272


 




Atikokan Locality Education


0.01907756


0.02750000


0.02750000




Kenora, District of


 


 


 




Summer Beaver DSA Locality Education


0.00153702


 


 




Kenora Locality Education


0.01881229


0.01481015


0.02369086




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


0.01124528


0.01420203


0.01804765




Keewatin-Patricia District Locality Education


0.01071408


 


 




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


0.01657496


 


0.01638425




Red Lake Locality Education


0.01151189


0.01634337


0.01825955




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


0.01320394


0.00903887


0.01993497




Sturgeon Lake Locality Education


0.00568333


 


 




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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: April 21, 2008.

 

 

 

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