O. Reg. 2/14: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

Link to law: http://www.ontario.ca/laws/regulation/r14002
Published: 2014-01-21

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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.