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.
