O. Reg. 75/15: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

Link to law: http://www.ontario.ca/laws/regulation/r15075
Published: 2015-04-07

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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.