ontario regulation 97/06

made under the

provincial land tax 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. 439/98

(Tax Rates under Section 21.1 of the Act for 1998 and Subsequent Years)

1. Ontario Regulation 439/98 is amended by adding the following section:

6. (1) Despite subsection 2 (1), the tax rates set out in Table 5 to this Regulation are prescribed for 2006 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act.

(2) Despite subsection 2 (2), the tax rate equal to 25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 5 to this Regulation is prescribed for 2006 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act.

2. The Regulation is amended by adding the following Table:

TABLE 5
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2006


Territory


Tax Rate — Expressed as a Fraction of Assessed Value




 


Residential Property  Class


Multi-Residential Property Class




Nipissing, District of


 


 




Timiskaming Board of Education


0.00192248


 




Nipissing Combined School Boards


0.00122661


 




Parry Sound, District of


 


 




South River Township School Authority


0.00204230


 




West Parry Sound Board of Education


0.00019026


 




East Parry Sound Board of Education


0.00185855


 




Manitoulin, District of


 


 




Manitoulin Locality Education


0.00155616


 




Sudbury, District of


 


 




Sudbury Locality Education


0.00342413


 




Espanola Locality Education


0.00445696


 




Chapleau Locality Education


0.00155047


0.00463170




Foleyet DSA Locality Education


0.00085164


 




Gogama DSA Locality Education


0.00021070


 




Asquith Garvey DSA Locality Education


0.00152681


0.00220314




Timiskaming, District of


 


 




Kirkland Lake Locality Education


0.00264450


 




Timiskaming Locality Education


0.00268976


 




Cochrane, District of


 


 




Kap SRF and District Locality Education


0.00249575


 




Cochrane-Iroquois Falls Locality Education


0.00055833


 




James Bay Lowlands Locality Education


0.00092150


 




Algoma, District of


 


 




Sault Ste. Marie Locality Education


0.00400961


0.02985543




Thunder Bay, District of


 


 




Nipigon Red Rock Locality Education


0.00045881


 




Lake Superior Locality Education


0.00102858


0.00862319




Lakehead Locality Education


0.00187073


 




Auden DSA Locality Education


0.00020554


 




Rainy River, District of


 


 




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


0.00168322


0.00167371




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


0.00128105


 




Atikokan Locality Education


0.00077495


 




Kenora, District of


 


 




Kenora Locality Education


0.00098995


 




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


0.00134033


0.00209719




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


0.00168188


 




Red Lake Locality Education


0.00256427


 




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


0.00172950


0.00275266




3. This Regulation shall be deemed to have come into force on January 1, 2006.

Made by:

Dwight Duncan

Minister of Finance

Date made: March 30, 2006.