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.
