ONTARIO REGULATION 2/14
made under the
EDUCATION ACT
Made: January 17, 2014
Filed: January 21, 2014
Published on e-Laws: January 21, 2014
Printed in The Ontario Gazette: February 8, 2014
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 “2013” and substituting “2014”; and
(b) striking out “0.212” and substituting “0.203”.
(2) Subsection 1 (2) of the Regulation is amended by,
(a) striking out “2013” and substituting “2014”; and
(b) striking out “0.05300” and substituting “0.0508”.
2. Subsection 2 (2) of the Regulation is amended by striking out “2013” and substituting “2014”.
3. Subsection 3 (2) of the Regulation is amended by striking out “2013” and substituting “2014”.
4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2013” in the portion before paragraph 1 and substituting “2014”.
(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01260000” and substituting “0.01220000”.
(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2013” in the portion before paragraph 1 and substituting “2014”.
(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01260000” and substituting “0.01220000”.
(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2013” in the portion before paragraph 1 and substituting “2014”.
(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01260000” and substituting “0.01220000”.
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 2014 (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
0.00969537
0.00887820
0.01220000
Armour, Township of
0.00663464
0.00335277
0.00544473
Armstrong, Township of
0.01220000
0.01220000
0.01045115
Assiginack, Township of
0.00989590
0.00694076
Atikokan, Township of
0.01220000
0.01220000
0.01220000
Baldwin, Township of
0.01220000
0.00243922
0.00902127
Barrie, City of
0.01179150
0.01307586
0.01127812
Belleville, City of
0.01460000
0.01560000
0.01311769
Billings, Township of
0.00694415
0.01046658
Black River-Matheson, Township of
0.01220000
0.01220000
0.00861077
Blind River, Town of
0.01220000
0.01220000
0.01220000
Bonfield, Township of
0.01107680
0.01220000
0.00698347
Brant, County of
0.01460000
0.01560000
0.01560000
Brantford, City of
0.01460000
0.01560000
0.01392479
Brethour, Township of
0.00796953
0.01220000
Brockville, City of
0.01460000
0.01560000
0.01327904
Bruce, County of
0.01140296
0.01560000
0.00973361
Bruce Mines, Town of
0.01220000
0.01220000
0.00675244
Burk’s Falls, Village of
0.01142706
0.01220000
0.01019156
Burpee and Mills, Township of
0.00500409
0.01220000
Callander, Municipality of
0.01202538
0.01220000
0.00955504
Calvin, Township of
0.00608199
0.01220000
0.00989275
Carling, Township of
0.00499129
0.01112840
Casey, Township of
0.00713670
0.01220000
Central Manitoulin, Township of
0.00769933
0.01029778
Chamberlain, Township of
0.00315043
0.00522605
0.01022960
Chapleau, Township of
0.01220000
0.01220000
Chapple, Township of
0.00620879
0.01220000
0.01220000
Charlton and Dack, Municipality of
0.01220000
0.01220000
0.00993836
Chatham-Kent, Municipality of
0.01447025
0.01560000
0.01440988
Chisholm, Township of
0.00925552
0.00453057
Cobalt, Town of
0.01220000
0.01220000
Cochrane, Town of
0.01220000
0.01220000
0.00812502
Cockburn Island, Township of
Coleman, Township of
0.01220000
0.01220000
0.01102689
Conmee, Township of
0.01220000
0.01220000
Cornwall, City of
0.01460000
0.01560000
0.01560000
Dawson, Township of
0.01220000
0.01220000
0.01220000
Dorion, Township of
0.01220000
0.01220000
0.01220000
Dryden, City of
0.01220000
0.01220000
0.01220000
Dubreuilville, Township of
0.01220000
0.01220000
Dufferin, County of
0.01046519
0.01560000
0.00871187
Durham, Region of
0.01153338
0.01560000
0.01220000
Ear Falls, Township of
0.01220000
0.01220000
0.01220000
East Ferris, Municipality of
0.00816444
0.01036673
0.01220000
Elgin, County of
0.01220000
0.01560000
0.01091540
Elliot Lake, City of
0.01220000
0.01220000
0.00873472
Emo, Township of
0.01220000
0.01220000
0.01220000
Englehart, Town of
0.01220000
0.01220000
0.01220000
Espanola, Town of
0.01220000
0.01220000
0.01220000
Essex, County of
0.01351757
0.01560000
0.01560000
Evanturel, Township of
0.01220000
0.01043892
0.01117794
Fauquier-Strickland, Township of
0.01220000
0.00566582
0.00611175
Fort Frances, Town of
0.01220000
0.01220000
0.01220000
French River, Municipality of
0.01220000
0.01220000
Frontenac, County of
0.01460000
0.01560000
Gananoque, Separated Town of
0.01460000
0.01560000
0.01220000
Gauthier, Township of
0.00762831
0.00727774
Gillies, Township of
0.01220000
0.01055443
Gordon/Barrie Island, Municipality of
0.01161021
0.00719601
Gore Bay, Town of
0.01202389
0.00757434
Greenstone, Municipality of
0.01220000
0.01220000
0.00314650
Grey, County of
0.01460000
0.01560000
0.01220000
Guelph, City of
0.01402212
0.01560000
0.01560000
Haldimand, County of
0.01382307
0.01560000
0.01560000
Haliburton, County of
0.01038243
0.01172450
Halton, Region of
0.00923215
0.01520618
0.01181050
Hamilton, City of
0.01300819
0.01338918
0.01220000
Harley, Township of
0.01220000
0.01220000
Harris, Township of
0.01220000
0.00520666
0.01103886
Hastings, County of
0.00925261
0.01207370
0.01017575
Hearst, Town of
0.01088621
0.01220000
0.00740138
Hilliard, Township of
0.01220000
0.01220000
0.01220000
Hilton Beach, Village of
0.01220000
0.01220000
Hilton, Township of
0.00980224
0.01220000
Hornepayne, Township of
0.01220000
0.01220000
Hudson, Township of
0.01220000
0.01220000
0.00584731
Huron, County of
0.01045416
0.01220000
0.00434760
Huron Shores, Municipality of
0.01220000
0.01220000
0.01220000
Ignace, Township of
0.01220000
0.01220000
0.00961178
Iroquois Falls, Town of
0.01220000
0.01220000
0.00829673
James, Township of
0.01220000
0.01220000
Jocelyn, Township of
0.01085691
0.01220000
Johnson, Township of
0.01026048
0.01220000
0.00779895
Joly, Township of
0.00885792
0.01220000
Kapuskasing, Town of
0.01220000
0.01220000
0.00808022
Kawartha Lakes, City of
0.01220000
0.01560000
0.01560000
Kearney, Town of
0.00567920
0.00691627
Kenora, City of
0.01220000
0.01220000
0.01070878
Kerns, Township of
0.00604578
0.00875837
Killarney, Municipality of
0.00672273
0.01220000
Kingston, City of
0.01460000
0.01560000
0.01427351
Kirkland Lake, Town of
0.01220000
0.01220000
0.01090856
La Vallee, Township of
0.01060399
0.01220000
0.01220000
Laird, Township of
0.01220000
0.01220000
Lake of The Woods, Township of
0.01141017
Lambton, County of
0.01444545
0.01560000
0.01198279
Lanark, County of
0.01355850
0.01560000
0.01560000
Larder Lake, Township of
0.01220000
0.00965114
Latchford, Town of
0.01220000
0.01220000
0.01220000
Leeds and Grenville, County of
0.01381442
0.01560000
0.01467432
Lennox and Addington, County of
0.01460000
0.01560000
0.01220000
London, City of
0.01460000
0.01560000
0.01560000
Macdonald, Meredith and Aberdeen, Additional, Township of
0.01220000
0.01220000
0.01013638
Machar, Township of
0.00767281
0.00427382
0.00636211
Machin, Township of
0.01218389
0.00445805
0.01220000
Magnetawan, Municipality of
0.00632070
0.00755153
Manitouwadge, Township of
0.01220000
0.01220000
Marathon, Town of
0.01220000
0.01220000
Markstay-Warren, Municipality of
0.01043825
0.00810048
0.01220000
Matachewan, Township of
0.01220000
0.01220000
Mattawa, Town of
0.01220000
0.01220000
0.01126246
Mattawan, Township of
0.01220000
0.01220000
0.01220000
Mattice-Val Cote, Township of
0.01220000
0.01220000
0.00432285
McDougall, Township of
0.00618770
0.01220000
McGarry, Township of
0.01220000
0.00443445
McKellar, Township of
0.01211217
0.01220000
McMurrich/Monteith, Township of
0.00928159
0.00286548
0.00149235
Middlesex, County of
0.01423762
0.01560000
0.01352453
Moonbeam, Township of
0.01220000
0.01220000
0.01094234
Moosonee, Town of
0.00631873
0.01220000
Morley, Township of
0.01220000
0.00490803
0.01220000
Muskoka, District of
0.00648680
0.00792560
0.00426812
Nairn and Hyman, Township of
0.01220000
0.01220000
0.01220000
Neebing, Municipality of
0.00548597
0.01220000
0.01220000
Niagara, Region of
0.01220000
0.01560000
0.01220000
Nipigon, Township of
0.01220000
0.01220000
0.01220000
Nipissing, Township of
0.00882664
0.00178375
Norfolk, County of
0.01460000
0.01560000
0.01520984
North Bay, City of
0.01220000
0.01220000
0.01073318
Northeastern Manitoulin and the Islands, Town of
0.00878705
0.01220000
Northumberland, County of
0.01460000
0.01560000
0.01302556
O’Connor, Township of
0.01103644
0.01008810
Oliver and Paipoonge, Township of
0.01220000
0.01220000
0.01220000
Opasatika, Township of
0.00985298
0.01220000
0.00536236
Orillia, City of
0.01356774
0.01560000
0.01560000
Ottawa, City of
0.01265647
0.01560000
0.01447334
Owen Sound, City of
0.01460000
0.01560000
0.01220000
Oxford, County of
0.01460000
0.01560000
0.01066920
Papineau-Cameron, Township of
0.00884058
0.01220000
0.00594438
Parry Sound, Town of
0.00788926
0.00633645
0.01205890
Peel, Region of
0.01107083
0.01361148
0.01371131
Pelee, Township of
0.01220000
0.00475468
Pembroke, City of
0.01460000
0.01560000
0.01036603
Perry, Township of
0.00971752
0.00569673
0.00625156
Perth, County of
0.01220000
0.01560000
0.01492521
Peterborough, City of
0.01445734
0.01560000
0.01220000
Peterborough, County of
0.01220000
0.01560000
0.01144015
Pickle Lake, Township of
0.00626334
0.00014456
Plummer, Additional, Township of
0.01190526
0.01220000
0.00835742
Powassan, Municipality of
0.00933295
0.01193897
0.00829553
Prescott and Russell, County of
0.01265025
0.01560000
0.01123348
Prescott, Separate Town of
0.01460000
0.01560000
0.01220000
Prince, Township of
0.01220000
0.01220000
Prince Edward, County of
0.00740113
0.01560000
0.00517521
Quinte West, City of
0.01430093
0.01560000
0.01220000
Rainy River, Town of
0.01220000
0.01220000
0.01220000
Red Lake, Municipality of
0.01220000
0.01220000
0.01220000
Red Rock, Township of
0.01220000
0.01220000
0.01203326
Renfrew, County of
0.01444022
0.01560000
0.01192009
Ryerson, Township of
0.00665212
0.00947971
Sable-Spanish Rivers, Township of
0.01220000
0.00268447
Sault Ste. Marie, City of
0.01220000
0.01220000
0.01220000
Schreiber, Township of
0.01220000
0.01220000
Seguin, Township of
0.00595386
0.01220000
0.01053833
Shedden, Township of
0.01220000
0.01220000
Shuniah, Township of
0.01220000
0.01220000
0.01220000
Simcoe, County of
0.01220000
0.01560000
0.01426576
Sioux Lookout, Municipality of
0.01220000
0.01220000
Sioux Narrows-Nestors Falls, Township of
0.01126866
0.00853535
Smiths Falls, Separated Town of
0.01460000
0.01560000
0.01384622
Smooth Rock Falls, Town of
0.01220000
0.01220000
0.01007975
South Algonquin, Township of
0.00488618
0.01041592
South River, Village of
0.00963642
0.00798117
0.00388708
St. Charles, Municipality of
0.00569916
0.01220000
St. Joseph, Township of
0.00693599
0.01220000
St. Marys, Separated Town of
0.01220000
0.01560000
0.01399695
St. Thomas, City of
0.01460000
0.01560000
0.00920676
Stormont, Dundas and Glengarry, County of
0.01460000
0.01560000
0.01135107
Stratford, City of
0.01460000
0.01560000
0.01220000
Strong, Township of
0.00718344
0.01220000
0.00588701
Sudbury, City of Greater
0.01220000
0.01220000
0.01220000
Sundridge, Village of
0.01043761
0.01150013
0.00667841
Tarbutt and Tarbutt, Additional, Township of
0.00998492
0.01220000
Tehkummah, Township of
0.00990707
0.00670929
Temagami, Municipality of
0.01220000
0.01220000
0.00980417
Temiskaming Shores, Town of
0.01220000
0.01220000
0.00840713
Terrace Bay, Township of
0.01220000
0.01220000
The Archipelago, Township of
0.00587564
0.00682686
The North Shore, Township of
0.01220000
0.01220000
Thessalon, Town of
0.01220000
0.00928012
0.00671942
Thornloe, Village of
0.01185413
0.01220000
Thunder Bay, City of
0.01220000
0.01220000
0.01220000
Timmins, City of
0.01220000
0.01220000
0.01220000
Toronto, City of
0.01292138
0.01339989
0.01531874
Val Rita-Harty, Township of
0.01220000
0.01220000
0.00698687
Waterloo, Region of
0.01460000
0.01560000
0.01096124
Wawa, Township of
0.01220000
0.01220000
Wellington, County of
0.01050375
0.01560000
0.01560000
West Nipissing, Municipality of
0.01180706
0.01220000
0.01220000
White River, Township of
0.01220000
0.01220000
Whitestone, Municipality of
0.00568681
0.00828451
Windsor, City of
0.01439448
0.01560000
0.01560000
York, Region of
0.01055636
0.01220000
0.01483767
TABLE 2
TAX RATE FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL COMMERCIAL CLASSES FOR 2014
(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
0.01460000
0.01220000
0.01441405
0.01220000
Espanola, Town of
0.01220000
0.01220000
Essex, County of
0.01368871
0.01220000
0.00703811
Hamilton, City of
0.01300819
0.01300819
Kenora, City of
0.01220000
0.01220000
0.01220000
0.01220000
Lambton, County of
0.01460000
0.01460000
0.01419878
0.00858468
Marathon, Town of
0.01220000
0.01220000
0.01220000
Ottawa, City of
0.01267734
0.01460000
0.01048855
0.00693036
Sault Ste. Marie, City of
0.01220000
0.01220000
0.01220000
0.01220000
Smooth Rock Falls, Town of
0.01220000
0.01220000
Windsor, City of
0.01460000
0.01460000
0.01447788
0.00914822
TABLE 3
TAX RATE FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL INDUSTRIAL CLASSES FOR 2014
(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
0.01220000
0.01220000
Chatham-Kent, Municipality of
0.01560000
0.01560000
Dryden, City of
0.01220000
0.01220000
Dubreuilville, Township of
0.01220000
0.01220000
Elgin, County of
0.01560000
0.01560000
Espanola, Town of
0.01220000
0.01220000
Essex, County of
0.01560000
0.01560000
Fort Frances, Town of
0.01220000
0.01220000
Hamilton, City of
0.01338918
0.01338918
Hearst, Town of
0.01220000
0.01220000
Iroquois Falls, Town of
0.01220000
0.01220000
James, Township of
0.01220000
0.01220000
Kapuskasing, Town of
0.01220000
0.01220000
Kenora, City of
0.01220000
0.01220000
Lambton, County of
0.01560000
0.01560000
Leeds and Grenville, County of
0.01560000
0.01560000
Lennox and Addington, County of
0.01560000
0.01560000
Ottawa, City of
0.01560000
0.01560000
Owen Sound, City of
0.01560000
0.01560000
Powassan, Municipality of
0.01190663
0.01220000
Prescott and Russell, County of
0.01560000
0.01560000
Quinte West, City of
0.01560000
0.01560000
Red Lake, Municipality of
0.01220000
0.01220000
Renfrew, County of
0.01560000
0.01560000
Sault Ste. Marie, City of
0.01220000
0.01220000
Smooth Rock Falls, Town of
0.01220000
0.01220000
St. Thomas, City of
0.01560000
0.01560000
Stormont, Dundas and Glengarry, County of
0.01560000
0.01560000
Sudbury, City of Greater
0.01220000
0.01220000
Thessalon, Town of
0.00672547
0.01220000
Thunder Bay, City of
0.01220000
0.01220000
Timmins, City of
0.01220000
0.01220000
Windsor, City of
0.01560000
0.01560000
TABLE 4
TAX RATE FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2014
(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
0.00954046
0.01162161
Nipissing Combined School Boards
0.01184260
0.01220000
0.01220000
Parry Sound, District of
South River Township School Authority
0.00634402
0.01220000
West Parry Sound Board of Education
0.00623528
0.00597153
East Parry Sound Board of Education
0.00898977
0.01220000
0.00954116
Manitoulin, District of
Manitoulin Locality Education
0.00962192
0.00868814
Sudbury, District of
Sudbury Locality Education
0.01220000
0.01220000
Espanola Locality Education
0.00913505
0.00457404
Chapleau Locality Education
0.00916186
0.01220000
Foleyet DSA Locality Education
0.01014775
Gogama DSA Locality Education
0.00716435
Asquith Garvey DSA Locality Education
0.00504391
0.00987303
Missarenda DSA Locality Education
0.00490076
0.00304919
Timiskaming, District of
Kirkland Lake Locality Education
0.01220000
0.01220000
0.01220000
Timiskaming Locality Education
0.01220000
0.01220000
0.01220000
Cochrane, District of
Hearst Locality Education
0.00744397
0.00980907
0.00529696
Kap SRF and District Locality Education
0.01220000
0.00212116
0.00698866
Cochrane-Iroquois Falls Locality Education
0.00966142
0.01220000
0.00727127
James Bay Lowlands Locality Education
0.01220000
Algoma, District of
Sault Ste. Marie Locality Education
0.01220000
0.01220000
0.01220000
Thunder Bay, District of
Allanwater DSA Locality Education
0.00056213
Nipigon Red Rock Locality Education
0.00739697
0.01220000
Lake Superior Locality Education
0.01220000
0.01220000
Lakehead Locality Education
0.01220000
0.01220000
0.01220000
Auden DSA Locality Education
0.00128718
Ferland DSA Locality Education
0.00032227
Armstrong DSA Locality Education
0.00596950
Savant Lake DSA Locality Education
0.00541089
Upsala DSA Locality Education
0.00504341
0.00448100
0.00277432
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)
0.00830839
0.01220000
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)
0.00591538
0.00592577
Mine Centre DSA Locality Education
0.00180525
0.00294789
Atikokan Locality Education
0.01220000
0.01220000
0.01220000
Kenora, District of
Kenora Locality Education
0.01220000
0.01220000
0.01220000
Dryden Locality Education (assessment roll numbers beginning with “6060”)
0.01017165
0.01220000
0.01220000
Keewatin-Patricia District Locality Education
0.00802748
Dryden Locality Education (assessment roll numbers beginning with “6093”)
0.01220000
0.01220000
Red Lake Locality Education
0.00930601
0.01220000
0.01220000
Dryden Locality Education (assessment roll numbers beginning with “6096”)
0.01107063
0.01003395
0.01220000
Sturgeon Lake Locality Education
0.00601985
Commencement
6. This Regulation comes into force on the day it is filed.
Made by:
Charles Sousa
Minister of Finance
Date made: January 17, 2014.