ontario regulation 75/15
made under the
Education Act
Made: April 2, 2015
Filed: April 7, 2015
Published on e-Laws: April 7, 2015
Printed in The Ontario Gazette: April 25, 2015
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,
(a) striking out “2014” and substituting “2015”; and
(b) striking out “0.203” and substituting “0.195”.
(2) Subsection 1 (2) of the Regulation is amended by,
(a) striking out “2014” and substituting “2015”; and
(b) striking out “0.0508” and substituting “0.04875”.
2. Subsection 2 (2) of the Regulation is amended by striking out “2014” and substituting “2015”.
3. Subsection 3 (2) of the Regulation is amended by striking out “2014” and substituting “2015”.
4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.
(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.
(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.
(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.
(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.
(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.
5. Tables 1, 2, 3 and 4 of the Regulation are revoked and the following substituted:
Table 1
Tax rates for business properties in municipalities for 2015 (Expressed as fractions of Assessed Value)
Municipality
Tax Rate for the Commercial Property Class
Tax Rate for the Industrial Property Class
Tax Rate for the Pipeline Property Class
Alberton, Township of
0.00944447
0.00884202
0.01190000
Armour, Township of
0.00637185
0.00320041
0.00528965
Armstrong, Township of
0.01190000
0.01190000
0.01033335
Assiginack, Township of
0.00965705
0.00660676
Atikokan, Township of
0.01190000
0.01190000
0.01190000
Baldwin, Township of
0.01190000
0.00200579
0.00877932
Barrie, City of
0.01158074
0.01269433
0.01109657
Belleville, City of
0.01430000
0.01530000
0.01283777
Billings, Township of
0.00658126
0.00985154
Black River-Matheson, Township of
0.01190000
0.01190000
0.00849606
Blind River, Town of
0.01190000
0.01190000
0.01190000
Bonfield, Township of
0.01061508
0.01190000
0.00690644
Brant, County of
0.01430000
0.01530000
0.01530000
Brantford, City of
0.01430000
0.01530000
0.01369548
Brethour, Township of
0.00727986
0.01190000
Brockville, City of
0.01430000
0.01530000
0.01299529
Bruce, County of
0.01117970
0.01530000
0.00961821
Bruce Mines, Town of
0.01190000
0.01190000
0.00662323
Burk’s Falls, Village of
0.01111846
0.01190000
0.00999484
Burpee and Mills, Township of
0.00476653
0.01190000
Callander, Municipality of
0.01155974
0.01190000
0.00929979
Calvin, Township of
0.00568104
0.01190000
0.00978387
Carling, Township of
0.00488818
0.01079185
Casey, Township of
0.00640256
0.01190000
Central Manitoulin, Township of
0.00738036
0.00991028
Chamberlain, Township of
0.00300965
0.00522605
0.01007619
Chapleau, Township of
0.01190000
0.01190000
Chapple, Township of
0.00600170
0.01190000
0.01190000
Charlton and Dack, Municipality of
0.01190000
0.01190000
0.00979061
Chatham-Kent, Municipality of
0.01419563
0.01530000
0.01413128
Chisholm, Township of
0.00870898
0.00427166
Cobalt, Town of
0.01190000
0.01190000
Cochrane, Town of
0.01190000
0.01190000
0.00802113
Cockburn Island, Township of
Coleman, Township of
0.01190000
0.01190000
0.01088549
Conmee, Township of
0.01190000
0.01190000
Cornwall, City of
0.01430000
0.01530000
0.01530000
Dawson, Township of
0.01190000
0.01190000
0.01190000
Dorion, Township of
0.01190000
0.01190000
0.01190000
Dryden, City of
0.01190000
0.01190000
0.01190000
Dubreuilville, Township of
0.01190000
0.01190000
Dufferin, County of
0.01024668
0.01530000
0.00859665
Durham, Region of
0.01135490
0.01530000
0.01190000
Ear Falls, Township of
0.01190000
0.01190000
0.01190000
East Ferris, Municipality of
0.00776784
0.00983513
0.01190000
Elgin, County of
0.01190000
0.01530000
0.01073758
Elliot Lake, City of
0.01190000
0.01190000
0.00854961
Emo, Township of
0.01190000
0.01190000
0.01190000
Englehart, Town of
0.01190000
0.01190000
0.01190000
Espanola, Town of
0.01190000
0.01190000
0.01190000
Essex, County of
0.01343999
0.01530000
0.01530000
Evanturel, Township of
0.01190000
0.01029269
0.01104995
Fauquier-Strickland, Township of
0.01190000
0.00561860
0.00601109
Fort Frances, Town of
0.01190000
0.01190000
0.01190000
French River, Municipality of
0.01190000
0.01190000
Frontenac, County of
0.01430000
0.01530000
Gananoque, Separated Town of
0.01430000
0.01530000
0.01190000
Gauthier, Township of
0.00737260
0.00709454
Gillies, Township of
0.01190000
0.01055443
Gordon/Barrie Island, Municipality of
0.01113227
0.00704985
Gore Bay, Town of
0.01173199
0.00703058
Greenstone, Municipality of
0.01190000
0.01190000
0.00309845
Grey, County of
0.01430000
0.01530000
0.01190000
Guelph, City of
0.01365267
0.01530000
0.01530000
Haldimand, County of
0.01342401
0.01530000
0.01530000
Haliburton, County of
0.01014238
0.01156998
Halton, Region of
0.00882785
0.01474565
0.01159033
Hamilton, City of
0.01268783
0.01309403
0.01190000
Harley, Township of
0.01190000
0.01190000
Harris, Township of
0.01190000
0.00415195
0.01094482
Hastings, County of
0.00899698
0.01190000
0.00996285
Hearst, Town of
0.01071810
0.01190000
0.00729391
Hilliard, Township of
0.01190000
0.01190000
0.01190000
Hilton Beach, Village of
0.01190000
0.01190000
Hilton, Township of
0.00941278
0.01190000
Hornepayne, Township of
0.01190000
0.01190000
Hudson, Township of
0.01190000
0.01190000
0.00576346
Huron, County of
0.01023614
0.01190000
0.00426925
Huron Shores, Municipality of
0.01190000
0.01190000
0.01190000
Ignace, Township of
0.01190000
0.01190000
0.00933361
Iroquois Falls, Town of
0.01190000
0.01190000
0.00820704
James, Township of
0.01190000
0.01190000
Jocelyn, Township of
0.01065748
0.01190000
Johnson, Township of
0.00989248
0.01190000
0.00757596
Joly, Township of
0.00841093
0.01190000
Kapuskasing, Town of
0.01190000
0.01190000
0.00795462
Kawartha Lakes, City of
0.01190000
0.01530000
0.01530000
Kearney, Town of
0.00546525
0.00670845
Kenora, City of
0.01190000
0.01190000
0.01056075
Kerns, Township of
0.00551190
0.00864203
Killarney, Municipality of
0.00651462
0.01190000
Kingston, City of
0.01430000
0.01530000
0.01394616
Kirkland Lake, Town of
0.01190000
0.01190000
0.01077931
La Vallee, Township of
0.00984919
0.01190000
0.01190000
Laird, Township of
0.01190000
0.01190000
Lake of The Woods, Township of
0.01100447
Lambton, County of
0.01417634
0.01530000
0.01174604
Lanark, County of
0.01319703
0.01530000
0.01530000
Larder Lake, Township of
0.01190000
0.00901303
Latchford, Town of
0.01190000
0.01190000
0.01190000
Leeds and Grenville, County of
0.01344159
0.01530000
0.01428684
Lennox and Addington, County of
0.01430000
0.01530000
0.01190000
London, City of
0.01430000
0.01530000
0.01530000
Macdonald, Meredith and Aberdeen, Additional, Township of
0.01190000
0.01190000
0.00985192
Machar, Township of
0.00758676
0.00406663
0.00617959
Machin, Township of
0.01184783
0.00386656
0.01190000
Magnetawan, Municipality of
0.00614230
0.00721625
Manitouwadge, Township of
0.01190000
0.01190000
Marathon, Town of
0.01190000
0.01190000
Markstay-Warren, Municipality of
0.01005987
0.00760982
0.01190000
Matachewan, Township of
0.01190000
0.01190000
Mattawa, Town of
0.01190000
0.01190000
0.01105889
Mattawan, Township of
0.01190000
0.01190000
0.01190000
Mattice-Val Cote, Township of
0.01190000
0.01190000
0.00426213
McDougall, Township of
0.00601696
0.01190000
McGarry, Township of
0.01190000
0.00415329
McKellar, Township of
0.01180096
0.01190000
McMurrich/Monteith, Township of
0.00893397
0.00271986
0.00146804
Middlesex, County of
0.01405282
0.01530000
0.01322672
Moonbeam, Township of
0.01190000
0.01190000
0.01076196
Moosonee, Town of
0.00617290
0.01190000
Morley, Township of
0.01190000
0.00490803
0.01190000
Muskoka, District of
0.00633022
0.00758067
0.00416350
Nairn and Hyman, Township of
0.01190000
0.01190000
0.01190000
Neebing, Municipality of
0.00522881
0.01190000
0.01190000
Niagara, Region of
0.01190000
0.01530000
0.01190000
Nipigon, Township of
0.01190000
0.01190000
0.01190000
Nipissing, Township of
0.00852027
0.00170747
Norfolk, County of
0.01430000
0.01530000
0.01492661
North Bay, City of
0.01190000
0.01190000
0.01056091
Northeastern Manitoulin and the Islands, Town of
0.00839084
0.01190000
Northumberland, County of
0.01430000
0.01530000
0.01271627
O’Connor, Township of
0.01059326
0.01001060
Oliver and Paipoonge, Township of
0.01190000
0.01190000
0.01190000
Opasatika, Township of
0.00963720
0.01190000
0.00526950
Orillia, City of
0.01327529
0.01530000
0.01530000
Ottawa, City of
0.01211298
0.01530000
0.01424654
Owen Sound, City of
0.01430000
0.01530000
0.01190000
Oxford, County of
0.01430000
0.01530000
0.01046182
Papineau-Cameron, Township of
0.00834922
0.01190000
0.00586388
Parry Sound, Town of
0.00772068
0.00609166
0.01189476
Peel, Region of
0.01069252
0.01325843
0.01345421
Pelee, Township of
0.01190000
0.00467333
Pembroke, City of
0.01430000
0.01530000
0.01019496
Perry, Township of
0.00939406
0.00525331
0.00609150
Perth, County of
0.01190000
0.01530000
0.01466817
Peterborough, City of
0.01416316
0.01530000
0.01190000
Peterborough, County of
0.01190000
0.01530000
0.01124941
Pickle Lake, Township of
0.00599369
0.00010094
Plummer, Additional, Township of
0.01185408
0.01190000
0.00811744
Powassan, Municipality of
0.00893855
0.01159112
0.00805991
Prescott and Russell, County of
0.01217627
0.01530000
0.01104986
Prescott, Separate Town of
0.01430000
0.01530000
0.01190000
Prince, Township of
0.01190000
0.01190000
Prince Edward, County of
0.00709941
0.01530000
0.00506160
Quinte West, City of
0.01396261
0.01530000
0.01190000
Rainy River, Town of
0.01190000
0.01190000
0.01190000
Red Lake, Municipality of
0.01190000
0.01190000
0.01190000
Red Rock, Township of
0.01190000
0.01190000
0.01179772
Renfrew, County of
0.01401982
0.01530000
0.01171969
Ryerson, Township of
0.00644775
0.00923795
Sable-Spanish Rivers, Township of
0.01190000
0.00206732
Sault Ste. Marie, City of
0.01190000
0.01190000
0.01190000
Schreiber, Township of
0.01190000
0.01190000
Seguin, Township of
0.00579558
0.01190000
0.01034934
Shedden, Township of
0.01190000
0.01190000
Shuniah, Township of
0.01190000
0.01190000
0.01190000
Simcoe, County of
0.01190000
0.01530000
0.01398754
Sioux Lookout, Municipality of
0.01190000
0.01190000
Sioux Narrows-Nestors Falls, Township of
0.01091691
0.00851479
Smiths Falls, Separated Town of
0.01430000
0.01530000
0.01363325
Smooth Rock Falls, Town of
0.01190000
0.01190000
0.00991418
South Algonquin, Township of
0.00464819
0.00974414
South River, Village of
0.00901572
0.00755203
0.00381578
St. Charles, Municipality of
0.00551603
0.01190000
St. Joseph, Township of
0.00670391
0.01190000
St. Marys, Separated Town of
0.01190000
0.01530000
0.01379721
St. Thomas, City of
0.01430000
0.01530000
0.00906287
Stormont, Dundas and Glengarry, County of
0.01430000
0.01530000
0.01111735
Stratford, City of
0.01430000
0.01530000
0.01190000
Strong, Township of
0.00696417
0.01190000
0.00571943
Sudbury, City of Greater
0.01190000
0.01190000
0.01190000
Sundridge, Village of
0.01019242
0.01126608
0.00655485
Tarbutt and Tarbutt, Additional, Township of
0.00939012
0.01190000
Tehkummah, Township of
0.00959955
0.00596790
Temagami, Municipality of
0.01190000
0.01190000
0.00965857
Temiskaming Shores, Town of
0.01190000
0.01190000
0.00828554
Terrace Bay, Township of
0.01190000
0.01190000
The Archipelago, Township of
0.00566232
0.00664499
The North Shore, Township of
0.01190000
0.01190000
Thessalon, Town of
0.01190000
0.00866691
0.00659544
Thornloe, Village of
0.01180561
0.01190000
Thunder Bay, City of
0.01190000
0.01190000
0.01190000
Timmins, City of
0.01190000
0.01190000
0.01190000
Toronto, City of
0.01227826
0.01294610
0.01506573
Val Rita-Harty, Township of
0.01190000
0.01190000
0.00688775
Waterloo, Region of
0.01430000
0.01530000
0.01076190
Wawa, Township of
0.01190000
0.01190000
Wellington, County of
0.01026644
0.01530000
0.01530000
West Nipissing, Municipality of
0.01128137
0.01190000
0.01190000
White River, Township of
0.01190000
0.01190000
Whitestone, Municipality of
0.00548492
0.00788685
Windsor, City of
0.01413042
0.01530000
0.01530000
York, Region of
0.01019142
0.01190000
0.01458488
table 2
tax rate for business properties in municipalities with optional commercial classes for 2015 (Expressed as fractions of Assessed Value)
Municipality
Tax Rate for the Commercial Property Class
Tax Rate for the Office Building Property Class
Tax Rate for the Shopping Centre Property Class
Tax Rate for the Parking Lots and Vacant Land Property Class
Chatham-Kent, Municipality of
0.01430000
0.01190000
0.01430000
0.01190000
Espanola, Town of
0.01190000
0.01190000
Essex, County of
0.01362300
0.01190000
0.00693460
Hamilton, City of
0.01268783
0.01268783
Kenora, City of
0.01190000
0.01190000
0.01190000
0.01190000
Lambton, County of
0.01430000
0.01430000
0.01416134
0.00807013
Marathon, Town of
0.01190000
0.01190000
0.01190000
Ottawa, City of
0.01206133
0.01430000
0.01004479
0.00636391
Sault Ste. Marie, City of
0.01190000
0.01190000
0.01190000
0.01190000
Smooth Rock Falls, Town of
0.01190000
0.01190000
Windsor, City of
0.01430000
0.01430000
0.01430000
0.00905901
table 3
tax rate for business properties in municipalities with optional industrial classes for 2015 (Expressed as fractions of assessed value)
Municipality
Tax Rate for the Industrial Property Class
Tax Rate for the Large Industrial Property Class
Atikokan, Township of
0.01190000
0.01190000
Chatham-Kent, Municipality of
0.01530000
0.01530000
Dryden, City of
0.01190000
0.01190000
Dubreuilville, Township of
0.01190000
0.01190000
Elgin, County of
0.01530000
0.01530000
Espanola, Town of
0.01190000
0.01190000
Essex, County of
0.01530000
0.01530000
Fort Frances, Town of
0.01190000
0.01190000
Hamilton, City of
0.01309403
0.01309403
Hearst, Town of
0.01190000
0.01190000
Iroquois Falls, Town of
0.01190000
0.01190000
James, Township of
0.01190000
0.01190000
Kapuskasing, Town of
0.01190000
0.01190000
Kenora, City of
0.01190000
0.01190000
Lambton, County of
0.01530000
0.01530000
Leeds and Grenville, County of
0.01530000
0.01530000
Lennox and Addington, County of
0.01530000
0.01530000
Ottawa, City of
0.01530000
0.01530000
Owen Sound, City of
0.01530000
0.01530000
Powassan, Municipality of
0.01155355
0.01190000
Prescott and Russell, County of
0.01530000
0.01530000
Quinte West, City of
0.01530000
0.01530000
Red Lake, Municipality of
0.01190000
0.01190000
Renfrew, County of
0.01530000
0.01530000
Sault Ste. Marie, City of
0.01190000
0.01190000
Smooth Rock Falls, Town of
0.01190000
0.01190000
St. Thomas, City of
0.01530000
0.01530000
Stormont, Dundas and Glengarry, County of
0.01530000
0.01530000
Sudbury, City of Greater
0.01190000
0.01190000
Thessalon, Town of
0.00597520
0.01190000
Thunder Bay, City of
0.01190000
0.01190000
Timmins, City of
0.01190000
0.01190000
Windsor, City of
0.01530000
0.01530000
table 4
tax rate for business properties in unattached unorganized territories for 2015 (Expressed as fractions of assessed value)
Territory
Tax Rate for the Commercial Property Class
Tax Rate for the Industrial Property Class
Tax Rate for the Pipeline Property Class
Nipissing, District of
Timiskaming Board of Education
0.00886091
0.01144715
Nipissing Combined School Boards
0.01135002
0.01190000
0.01190000
Parry Sound, District of
South River Township School Authority
0.00604136
0.01190000
West Parry Sound Board of Education
0.00608422
0.00579935
East Parry Sound Board of Education
0.00866735
0.01190000
0.00926676
Manitoulin, District of
Manitoulin Locality Education
0.00894781
0.00786396
Sudbury, District of
Sudbury Locality Education
0.01190000
0.01190000
Espanola Locality Education
0.00824311
0.00429007
Chapleau Locality Education
0.00858011
0.01190000
Foleyet DSA Locality Education
0.00966859
Gogama DSA Locality Education
0.00674445
Asquith Garvey DSA Locality Education
0.00461891
0.00864218
Missarenda DSA Locality Education
0.00447084
0.00277191
Timiskaming, District of
Kirkland Lake Locality Education
0.01190000
0.01190000
0.01190000
Timiskaming Locality Education
0.01190000
0.01190000
0.01190000
Cochrane, District of
Hearst Locality Education
0.00719280
0.00920770
0.00520976
Kap SRF and District Locality Education
0.01190000
0.00208633
0.00687369
Cochrane-Iroquois Falls Locality Education
0.00935212
0.01190000
0.00717388
James Bay Lowlands Locality Education
0.01190000
Algoma, District of
Sault Ste. Marie Locality Education
0.01190000
0.01190000
0.01190000
Thunder Bay, District of
Allanwater DSA Locality Education
0.00055887
Nipigon Red Rock Locality Education
0.00685180
0.01190000
Lake Superior Locality Education
0.01190000
0.01190000
Lakehead Locality Education
0.01190000
0.01190000
0.01190000
Auden DSA Locality Education
0.00092711
Ferland DSA Locality Education
0.00021815
Armstrong DSA Locality Education
0.00573582
Savant Lake DSA Locality Education
0.00509594
Upsala DSA Locality Education
0.00487529
0.00439750
0.00273365
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)
0.00816952
0.01190000
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)
0.00583419
0.00523655
Mine Centre DSA Locality Education
0.00165683
0.00294789
Atikokan Locality Education
0.01190000
0.01190000
0.01190000
Kenora, District of
Kenora Locality Education
0.01190000
0.01190000
0.01190000
Dryden Locality Education (assessment roll numbers beginning with “6060”)
0.00970815
0.01190000
0.01190000
Keewatin-Patricia District Locality Education
0.00775743
Dryden Locality Education (assessment roll numbers beginning with “6093”)
0.01190000
0.01190000
Red Lake Locality Education
0.00870248
0.01190000
0.01190000
Dryden Locality Education (assessment roll numbers beginning with “6096”)
0.01069933
0.00998155
0.01190000
Sturgeon Lake Locality Education
0.00593044
Commencement
6. This Regulation comes into force on the day it is filed.
Made by:
Charles Sousa
Minister of Finance
Date made: April 2, 2015.
