O. Reg. 98/06: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2006-03-30

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ontario regulation 98/06

made under the

education act

Made: March 30, 2006
Filed: March 30, 2006
Published on e-Laws: March 31, 2006
Printed in The Ontario Gazette: April 15, 2006


Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is amended by adding the following paragraph:

5. 0.264 per cent per year for 2006.

(2) Section 1 of the Regulation is amended by adding the following subsection:

(5) The tax rate for school purposes for 2006 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0660 per cent of the assessed value of the property.

2. Section 2 of the Regulation is amended by adding the following subsection:

(8) For 2006, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality.

3. Subsection 3 (2) of the Regulation is amended by adding the following paragraph:

8. For 2006, Table 18.

4. Section 9 of the Regulation is amended by adding the following subsection:

(8.1) For 2006, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, 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.

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

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

5. (1) Paragraph 1 of subsection 9 (9) of the Regulation is amended by striking out “determined under subsection (8)” in the portion before subparagraph i.

(2) Subsection 9 (13) of the Regulation is revoked.

6. Section 10 of the Regulation is amended by adding the following subsection:

(4) Subsections 9 (9), (10) and (11) do not apply in determining the annual tax rates for school purposes for the City of Hamilton for 2004, 2005 and 2006 for the purposes of section 257.7 of the Act.

7. Section 13 of the Regulation is amended by striking out “Table 15” at the end and substituting “Tables 15 and 17”.

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

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2006


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


0.05041593




Armour, Township of


0.00883696


0.00383224


0.00692227




Armstrong, Township of


0.01731553


0.01934493


0.01241394




Assiginack, Township of


0.01142233


0.00858747


 




Atikokan, Township of


0.02971442


0.02413144


0.02908691




Baldwin, Township of


0.01317725


0.00596684


0.01163148




Barrie Island, Township of


0.00611094


0.01018575


 




Barrie, City of


0.01558187


0.01635160


0.01295356




Belleville, City of


0.02134018


0.02396066


0.01605869




Billings, Township of


0.00896684


0.01426662


 




Black River-Matheson, Township of


0.02251059


0.01971479


0.01020621




Blind River, Town of


0.02607343


0.02237517


0.02226462




Bonfield, Township of


0.01327791


0.01455214


0.00826202




Brant, County of


0.01861475


0.02635883


0.01940906




Brantford, City of


0.02023637


0.02821203


0.01612154




Brethour, Township of


 


 


0.02797172




Brockville, City of


0.02250762


0.02286299


0.01600516




Bruce, County of


0.01385620


0.02159319


0.01140825




Bruce Mines, Town of


0.01321101


0.01764208


0.00769774




Burk’s Falls, Village of


0.01255810


0.01637914


0.01194827




Burpee and Mills, Township of


0.00675657


 


 




Callander, Municipality of


0.01501980


0.01615465


0.01204943




Calvin, Township of


0.00662340


0.01762156


0.01167556




Carling, Township of


0.00641167


0.01014235


 




Casey, Township of


0.01113605


0.03001557


 




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


0.05361143




Charlton and Dack, Municipality of


0.01579023


0.01597576


0.01186225




Chatham-Kent, Municipality of


0.01961540


0.02860238


0.01741858




Chisholm, Township of


0.00906364


0.00469440


 




Cobalt, Town of


0.02514950


 


0.01434623




Cochrane, Town of


0.02160852


0.01344791


0.00956148




Cockburn Island, Township of


 


 


 




Coleman, Township of


0.01915505


0.03689927


0.01319116




Conmee, Township of


0.01346762


0.01313154


 




Cornwall, City of


0.02420983


0.02949042


0.01835557




Dawson, Township of


0.02485137


0.00843102


0.03157062




Dorion, Township of


0.03046472


 


0.02945025




Dryden, City of


0.01611845


0.03516239


0.01533603




Dubreuilville, Township of


0.01975300


0.02647587


 




Dufferin, County of


0.01377850


0.02276880


0.01003718




Durham, Region of


0.01487553


0.02057314


0.01586577




Ear Falls, Township of


0.02046033


0.03140062


0.02695007




East Ferris, Township of


0.01019350


0.01323519


0.01971794




Elgin, County of


0.01440427


0.03229206


0.01213438




Elliot Lake, City of


0.02474569


0.02827574


0.00998754




Emo, Township of


0.01425849


0.01936529


0.04253497




Englehart, Town of


0.01688133


0.02402696


0.01966272




Espanola, Town of


0.01986665


0.03325578


0.01830687




Essex, County of


0.01541255


0.02496842


0.01942108




Evanturel, Township of


0.01305448


0.01035350


0.01324158




Fauquier-Strickland, Township of


0.01706989


0.01300856


0.00833858




Fort Frances, Town of


0.02465271


0.02192829


0.02109335




French River, Municipality of


0.01536043


0.01958231


 




Frontenac, County of


0.01838348


0.02146509


 




Gananoque, Separated Town of


0.02078630


0.02815196


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


0.02263336


0.00374702




Grey, County of


0.01854276


0.02670975


0.01583249




Guelph, City of


0.01928820


0.02620833


0.02243857




Haldimand, County of


0.01826610


0.02574612


0.01949953




Haliburton, County of


0.01274688


0.01277204


 




Halton, Region of


0.01374657


0.01929620


0.01402694




Hamilton, City of


0.01786263


0.01786263


0.01440769




Harley, Township of


0.01517404


0.02612224


 




Harris, Township of


0.01716039


0.01219403


0.01293067




Hastings, County of


0.01180940


0.01477738


0.01265321




Hearst, Town of


0.01140754


0.01602264


0.00878308




Hilliard, Township of


 


 


0.03215425




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


0.01751580


0.01272845


0.00695719




Huron Shores, Municipality of


0.01882104


0.01365684


0.01435166




Huron, County of


0.01237468


0.01428246


0.00517095




Ignace, Township of


0.01602943


0.01136657


0.01226209




Iroquois Falls, Town of


0.02103264


0.02750775


0.00982455




James, Township of


0.02996421


0.01625893


 




Jocelyn, Township of


0.01247232


0.00918098


 




Johnson, Township of


0.01410888


 


0.00866607




Joly, Township of


0.01216388


 


 




Kapuskasing, Town of


0.02146793


0.03190976


0.00957759




Kawartha Lakes, City of


0.01558070


0.02292347


0.02105069




Kearney, Town of


0.00861678


0.00787688


 




Kenora, City of


0.01810631


0.03098329


0.01260183




Kerns, Township of


0.00862159


 


0.01042628




Killarney, Municipality of


0.00841095


0.01363752


 




Kingston, City of


0.01980700


0.02676329


0.01791960




Kirkland Lake, Town of


0.02828402


0.02365599


0.01239079




La Vallee, Township of


0.01201546


0.01694547


0.05717196




Laird, Township of


0.01448083


0.00862662


 




Lake of The Woods, Township of


0.01309458


 


 




Lambton, County of


0.01908922


0.02900024


0.01470690




Lanark, County of


0.01696191


0.02840316


0.01988507




Larder Lake, Township of


0.01858262


0.01211063


 




Latchford, Town of


0.02878288


 


0.01658351




Leeds and Grenville, County of


0.01662825


0.03117031


0.01903081




Lennox and Addington, County of


0.01930242


0.03125082


0.01545450




London, City of


0.02439323


0.02879565


0.01993355




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


0.01640413




Magnetawan, Municipality of


0.00903943


0.00719965


 




Manitouwadge, Township of


0.02661872


0.03410345


 




Marathon, Town of


0.02082948


0.02041600


 




Markstay-Warren, Municipality of


0.01233759


0.00869094


0.03333595




Matachewan, Township of


0.02074480


0.02814226


 




Mattawa, Town of


0.01449790


0.02270467


0.01306535




Mattawan, Township of


0.01975300


 


0.02581315




Mattice-Val Cote, Township of


0.01727985


0.02767907


0.00511370




McDougall, Township of


0.00792463


0.01749650


 




McGarry, Township of


0.01537909


0.00400204


 




McKellar, Township of


0.00848906


0.01042543


 




McMurrich/Monteith, Township of


0.01187672


0.00390740


0.00123907




Michipicoten, Township of


0.02220734


0.01746905


 




Middlesex, County of


0.01618668


0.02272981


0.01673417




Moonbeam, Township of


0.02678543


0.01422329


0.01304074




Moosonee, Town of


0.00768391


0.01452463


 




Morley, Township of


0.01294758


0.00474741


0.05720290




Muskoka, District of


0.00791029


0.00971467


0.00534930




Nairn and Hyman, Township of


0.02229562


0.02583042


0.03718447




Neebing, Municipality of


0.00567111


 


0.06059213




Niagara, Region of


0.01592891


0.02791562


0.01532030




Nipigon, Township of


0.02614613


0.01603163


0.01822352




Nipissing, Township of


0.01216945


0.00242176


 




Norfolk, County of


0.01935797


0.02629810


0.01789314




North Bay, City of


0.02299435


0.01864415


0.01289792




Northeastern Manitoulin and the Islands, Town of


0.01135424


0.01293836


 




Northumberland, County of


0.01967848


0.03310856


0.01640198




O’Connor, Township of


0.01307607


0.01064871


 




Oliver and Paipoonge, Township of


0.01849464


0.02936645


0.01776760




Opasatika, Township of


0.01309338


0.01461796


0.00639791




Orillia, City of


0.01708501


0.02062484


0.02439079




Ottawa, City of


0.01808351


0.02151519


0.01722741




Oxford, County of


0.02060039


0.02926967


0.01295267




Papineau-Cameron, Township of


0.01062388


0.01682234


0.00708660




Parry Sound, Town of


0.00904170


0.00769393


0.01417599




Peel, Region of


0.01553938


0.01781118


0.01616850




Pelee, Township of


0.01475949


0.01308286


 




Pembroke, City of


0.02112544


0.02963558


0.01190104




Perry, Township of


0.01092183


0.00791968


0.00793242




Perth, County of


0.01473139


0.02251503


0.01805910




Peterborough, City of


0.01959995


0.02888964


0.01431035




Peterborough, County of


0.01437790


0.02341776


0.01358805




Pickle Lake, Township of


0.00647481


0.00113176


 




Plummer, Additional, Township of


0.01218712


0.01673055


0.00997801




Powassan, Municipality of


0.01097084


0.01285461


0.01052330




Prescott and Russell, County of


0.01627081


0.02538861


0.01336388




Prescott, Separate Town of


0.01830619


0.02967344


0.01545734




Prince Edward, County of


0.00935868


0.02049009


0.00621599




Prince, Township of


0.01764487


0.01505653


 




Quinte West, City of


0.01892603


0.02499468


0.01565232




Rainy River, Town of


0.01984613


0.02041600


0.02731759




Red Lake, Municipality of


0.02095945


0.02887821


 




Red Rock, Township of


0.01761318


0.03492244


0.01475050




Renfrew, County of


0.01797244


0.02896717


0.01426809




Ryerson, Township of


0.00934511


0.01172390


 




Sable-Spanish Rivers, Township of


0.01644131


0.01252909


 




Sault Ste. Marie, City of


0.02077340


0.02972010


0.01736568




Schreiber, Township of


0.03131461


 


 




Seguin, Township of


0.00711588


0.01293642


0.01285867




Shedden, Township of


0.01720416


0.01684752


 




Shuniah, Township of


0.03113323


0.03564184


0.02879373




Simcoe, County of


0.01588125


0.02457327


0.01746832




Sioux Lookout, Municipality of


0.01549601


0.02773702


 




Sioux Narrows-Nestors Falls, Township of


0.01307030


0.00857679


 




Smiths Falls, Separated Town of


0.02174263


0.02709134


0.01607020




Smooth Rock Falls, Town of


0.02229578


0.02526031


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


0.02504645


0.01623770




St. Thomas, City of


0.01968051


0.03011492


0.01052247




St. Charles, Municipality of


0.00727572


 


0.02791990




Stormont, Dundas and Glengarry, County of


0.02031023


0.02922874


0.01411235




Stratford, City of


0.02283295


0.02968127


0.01404183




Strong, Township of


0.00884516


0.01234105


0.00748353




Sudbury, City of Greater


0.01984045


0.02824530


0.01558012




Sundridge, Village of


0.01074282


0.00972211


0.00792298




Tarbutt and Tarbutt, Additional, Township of


0.01320598


0.01646386


 




Tehkummah, Township of


0.01180486


0.01063354


 




Temagami, Municipality of


0.01975853


0.02874750


0.01165876




Temiskaming Shores, Town of


0.02496255


0.02248173


0.01000239




Terrace Bay, Township of


0.02971592


0.03139107


 




The Archipelago, Township of


0.00754526


0.00929742


 




The North Shore, Township of


0.02569036


0.01995049


 




Thessalon, Town of


0.01442528


0.01482585


0.00764095




Thornloe, Village of


0.01109019


0.01902573


 




Thunder Bay, City of


0.02575095


0.03559480


0.02405676




Timmins, City of


0.02296319


0.02965867


0.02238978




Toronto, City of


0.01975821


0.02059907


0.01802637




Val Rita-Harty, Township of


0.01937617


0.02041600


0.00827691




Waterloo, Region of


0.02041494


0.02616890


0.01307800




Wellington, County of


0.01319713


0.02365824


0.02022939




West Nipissing, Municipality of


0.01366638


0.01799682


0.02118847




White River, Township of


0.02673789


0.01851790


 




Whitestone, Municipality of


0.00790551


0.00722464


 




Windsor, City of


0.01825626


0.03043873


0.01864664




York, Region of


0.01492897


0.01658072


0.01756056




TABLE 18
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2006


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


0.02536430




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


0.02097425


0.01214080




Manitoulin, District of


 


 


 




Manitoulin Locality Education


0.01104099


0.00983112


 




Sudbury, District of


 


 


 




Sudbury Locality Education


0.01758806


0.02165927


 




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


0.02166638


0.03182449


0.01715603




Timiskaming Locality Education


0.02294372


0.03227996


0.01650909




Cochrane, District of


 


 


 




Hearst Locality Education


0.00972236


0.00900163


0.00631502




Kap SRF and District Locality Education


0.01798764


0.00416188


0.00830429




Cochrane-Iroquois Falls Locality Education


0.01289745


0.02041600


0.00863516




James Bay Lowlands Locality Education


0.02082999


 


 




Algoma, District of


 


 


 




Sault Ste. Marie Locality Education


0.02388249


0.02590526


0.01540873




Thunder Bay, District of


 


 


 




Allanwater DSA Locality Education


0.00058935


 


 




Nipigon Red Rock Locality Education


0.00369409


 


0.01837452




Lake Superior Locality Education


0.02598434


0.01922123


 




Lakehead Locality Education


0.01803069


0.03570525


0.02675236




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


0.01914037


0.02925163


0.07628962




Kenora, District of


 


 


 




Summer Beaver DSA Locality Education


0.00153702


 


 




Kenora Locality Education


0.01886968


0.01481015


0.02384782




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


0.01124528


0.01420203


0.01808944




Keewatin-Patricia District Locality Education


0.01071408


 


 




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


0.01658669


 


0.01639209




Red Lake Locality Education


0.01151189


0.01635038


0.01830566




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


0.01320394


0.00903887


0.02001528




Sturgeon Lake Locality Education


0.00568333


 


 




Made by:

Dwight Duncan

Minister of Finance

Date made: March 30, 2006.

 

 

 

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