ontario regulation 445/12
made under the
Education Act
Made: December 14, 2012
Filed: December 20, 2012
Published on e-Laws: December 20, 2012
Printed in The Ontario Gazette: January 5, 2013
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 “2012” and substituting “2013”; and
(b) striking out “0.221” and substituting “0.212”.
(2) Subsection 1 (2) of the Regulation is amended by,
(a) striking out “2012” and substituting “2013”; and
(b) striking out “0.05525” and substituting “0.05300”.
2. Subsection 2 (2) of the Regulation is amended by striking out “2012” and substituting “2013”.
3. Subsection 3 (2) of the Regulation is amended by striking out “2012” and substituting “2013”.
4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2012” in the portion before paragraph 1 and substituting “2013”.
(2) Subsection 9 (8.2) of the Regulation is amended by striking out “2012” in the portion before paragraph 1 and substituting “2013”.
(3) Subsection 9 (8.3) of the Regulation is amended by striking out “2012” in the portion before paragraph 1 and substituting “2013”.
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 2013
Municipality
Tax Rate — Expressed as a Fraction of Assessed Value
Commercial Property Class
Industrial Property Class
Pipeline Property Class
Alberton, Township of
0.00996195
0.00891468
0.01260000
Armour, Township of
0.00692013
0.00352036
0.00560918
Armstrong, Township of
0.01260000
0.01260000
0.01057167
Assiginack, Township of
0.01015937
0.00736002
Atikokan, Township of
0.01260000
0.01260000
0.01260000
Baldwin, Township of
0.01260000
0.00310567
0.00927693
Barrie, City of
0.01201176
0.01346399
0.01146673
Belleville, City of
0.01490000
0.01590000
0.01341085
Billings, Township of
0.00735068
0.01116355
Black River-Matheson, Township of
0.01260000
0.01260000
0.00872861
Blind River, Town of
0.01260000
0.01260000
0.01260000
Bonfield, Township of
0.01152167
0.01260000
0.00706224
Brant, County of
0.01490000
0.01590000
0.01590000
Brantford, City of
0.01490000
0.01590000
0.01416191
Brethour, Township of
0.00880355
0.01260000
Brockville, City of
0.01490000
0.01590000
0.01357574
Bruce, County of
0.01164178
0.01590000
0.00985192
Bruce Mines, Town of
0.01260000
0.01260000
0.00688682
Burk’s Falls, Village of
0.01177158
0.01260000
0.01039621
Burpee and Mills, Township of
0.00526826
0.01260000
Callander, Municipality of
0.01254006
0.01260000
0.00982496
Calvin, Township of
0.00618578
0.01260000
0.01000408
Carling, Township of
0.00509914
0.01148661
Casey, Township of
0.00806325
0.01260000
Central Manitoulin, Township of
0.00804678
0.01071679
Chamberlain, Township of
0.00331691
0.00522605
0.01038775
Chapleau, Township of
0.01260000
0.01260000
Chapple, Township of
0.00642894
0.01260000
0.01260000
Charlton and Dack, Municipality of
0.01260000
0.01260000
0.01009064
Chatham-Kent, Municipality of
0.01481054
0.01590000
0.01469970
Chisholm, Township of
0.00989306
0.00482284
Cobalt, Town of
0.01260000
0.01260000
Cochrane, Town of
0.01260000
0.01260000
0.00823163
Cockburn Island, Township of
Coleman, Township of
0.01260000
0.01260000
0.01117201
Conmee, Township of
0.01260000
0.01260000
Cornwall, City of
0.01490000
0.01590000
0.01590000
Dawson, Township of
0.01260000
0.01260000
0.01260000
Dorion, Township of
0.01260000
0.01260000
0.01260000
Dryden, City of
0.01260000
0.01260000
0.01260000
Dubreuilville, Township of
0.01260000
0.01260000
Dufferin, County of
0.01068515
0.01590000
0.00883011
Durham, Region of
0.01170935
0.01590000
0.01260000
Ear Falls, Township of
0.01260000
0.01260000
0.01260000
East Ferris, Municipality of
0.00860259
0.01095908
0.01260000
Elgin, County of
0.01260000
0.01590000
0.01109911
Elliot Lake, City of
0.01260000
0.01260000
0.00892802
Emo, Township of
0.01260000
0.01260000
0.01260000
Englehart, Town of
0.01260000
0.01260000
0.01260000
Espanola, Town of
0.01260000
0.01260000
0.01260000
Essex, County of
0.01368924
0.01590000
0.01590000
Evanturel, Township of
0.01260000
0.01058936
0.01130892
Fauquier-Strickland, Township of
0.01260000
0.00571384
0.00621584
Fort Frances, Town of
0.01260000
0.01260000
0.01260000
French River, Municipality of
0.01260000
0.01260000
Frontenac, County of
0.01490000
0.01590000
Gananoque, Separated Town of
0.01490000
0.01590000
0.01260000
Gauthier, Township of
0.00794656
0.00747065
Gillies, Township of
0.01260000
0.01055443
Gordon/Barrie Island, Municipality of
0.01217513
0.00734835
Gore Bay, Town of
0.01231796
0.00820926
Greenstone, Municipality of
0.01260000
0.01260000
0.00319607
Grey, County of
0.01490000
0.01590000
0.01260000
Guelph, City of
0.01440381
0.01590000
0.01590000
Haldimand, County of
0.01425009
0.01590000
0.01590000
Haliburton, County of
0.01063243
0.01188610
Halton, Region of
0.00969644
0.01571345
0.01203959
Hamilton, City of
0.01334961
0.01374495
0.01260000
Harley, Township of
0.01260000
0.01260000
Harris, Township of
0.01260000
0.00697998
0.01113448
Hastings, County of
0.00949530
0.01222755
0.01039824
Hearst, Town of
0.01106093
0.01260000
0.00751200
Hilliard, Township of
0.01260000
0.01260000
0.01260000
Hilton Beach, Village of
0.01260000
0.01260000
Hilton, Township of
0.01022533
0.01260000
Hornepayne, Township of
0.01260000
0.01260000
Hudson, Township of
0.01260000
0.01260000
0.00593364
Huron, County of
0.01070891
0.01260000
0.00442930
Huron Shores, Municipality of
0.01260000
0.01260000
0.01260000
Ignace, Township of
0.01260000
0.01260000
0.00990705
Iroquois Falls, Town of
0.01260000
0.01260000
0.00838840
James, Township of
0.01260000
0.01260000
Jocelyn, Township of
0.01107289
0.01260000
Johnson, Township of
0.01065189
0.01260000
0.00803547
Joly, Township of
0.00935509
0.01260000
Kapuskasing, Town of
0.01260000
0.01260000
0.00820985
Kawartha Lakes, City of
0.01260000
0.01590000
0.01590000
Kearney, Town of
0.00591211
0.00713738
Kenora, City of
0.01264470
0.01260000
0.01086102
Kerns, Township of
0.00640749
0.00887789
Killarney, Municipality of
0.00694203
0.01260000
Kingston, City of
0.01490000
0.01590000
0.01461718
Kirkland Lake, Town of
0.01260000
0.01260000
0.01104095
La Vallee, Township of
0.01133514
0.01260000
0.01260000
Laird, Township of
0.01260000
0.01260000
Lake of The Woods, Township of
0.01184693
Lambton, County of
0.01478555
0.01590000
0.01225212
Lanark, County of
0.01393802
0.01590000
0.01590000
Larder Lake, Township of
0.01260000
0.01038649
Latchford, Town of
0.01260000
0.01260000
0.01260000
Leeds and Grenville, County of
0.01421056
0.01590000
0.01508364
Lennox and Addington, County of
0.01490000
0.01590000
0.01260000
London, City of
0.01490000
0.01590000
0.01590000
Macdonald, Meredith and Aberdeen, Additional, Township of
0.01260000
0.01260000
0.01043775
Machar, Township of
0.00790944
0.00450326
0.00655575
Machin, Township of
0.01255261
0.00526320
0.01260000
Magnetawan, Municipality of
0.00651726
0.00791944
Manitouwadge, Township of
0.01260000
0.01260000
Marathon, Town of
0.01270917
0.01260000
Markstay-Warren, Municipality of
0.01093236
0.00865780
0.01260000
Matachewan, Township of
0.01260000
0.01260000
Mattawa, Town of
0.01260000
0.01260000
0.01147367
Mattawan, Township of
0.01260000
0.01260000
Mattice-Val Cote, Township of
0.01260000
0.01260000
0.00438533
McDougall, Township of
0.00638031
0.01260000
McGarry, Township of
0.01260000
0.00475644
McKellar, Township of
0.01232824
0.01260000
McMurrich/Monteith, Township of
0.00967770
0.00302757
0.00151748
Middlesex, County of
0.01444106
0.01590000
0.01383603
Moonbeam, Township of
0.01260000
0.01260000
0.01112887
Moosonee, Town of
0.00647160
0.01260000
Morley, Township of
0.01260000
0.00490803
0.01260000
Muskoka, District of
0.00665343
0.00833327
0.00437824
Nairn and Hyman, Township of
0.01260000
0.01260000
0.01260000
Neebing, Municipality of
0.00581998
0.01260000
0.01260000
Niagara, Region of
0.01260000
0.01590000
0.01260000
Nipigon, Township of
0.01260000
0.01260000
0.01260000
Nipissing, Township of
0.00915514
0.00186716
Norfolk, County of
0.01490000
0.01590000
0.01550404
North Bay, City of
0.01260000
0.01260000
0.01091118
Northeastern Manitoulin and the Islands, Town of
0.00922828
0.01260000
Northumberland, County of
0.01490000
0.01590000
0.01335083
O’Connor, Township of
0.01151683
0.01016684
Oliver and Paipoonge, Township of
0.01260000
0.01260000
0.01260000
Opasatika, Township of
0.01001053
0.01260000
0.00545855
Orillia, City of
0.01387759
0.01590000
0.01590000
Ottawa, City of
0.01333595
0.01590000
0.01470746
Owen Sound, City of
0.01490000
0.01590000
Oxford, County of
0.01490000
0.01590000
0.01088499
Papineau-Cameron, Township of
0.00937698
0.01260000
0.00602712
Parry Sound, Town of
0.00807511
0.00661645
0.01222764
Peel, Region of
0.01147477
0.01399256
0.01397111
Pelee, Township of
0.01260000
0.00483891
Pembroke, City of
0.01490000
0.01590000
0.01054294
Perry, Township of
0.01008068
0.00622191
0.00642027
Perth, County of
0.01260000
0.01590000
0.01519126
Peterborough, City of
0.01477298
0.01590000
0.01260000
Peterborough, County of
0.01260000
0.01590000
0.01163820
Pickle Lake, Township of
0.00655980
0.00025459
Plummer, Additional, Township of
0.01195686
0.01260000
0.00861202
Powassan, Municipality of
0.00974562
0.01231690
0.00854530
Prescott and Russell, County of
0.01315556
0.01590000
0.01142255
Prescott, Separate Town of
0.01490000
0.01590000
0.01260000
Prince, Township of
0.01260000
0.01260000
Prince Edward, County of
0.00772449
0.01590000
0.00529405
Quinte West, City of
0.01464367
0.01590000
0.01260000
Rainy River, Town of
0.01260000
0.01260000
0.01260000
Red Lake, Municipality of
0.01260000
0.01260000
0.01260000
Red Rock, Township of
0.01260000
0.01260000
0.01227843
Renfrew, County of
0.01488788
0.01590000
0.01212745
Ryerson, Township of
0.00686987
0.00973446
Sable-Spanish Rivers, Township of
0.01260000
0.00382709
Sault Ste. Marie, City of
0.01266524
0.01260000
0.01260000
Schreiber, Township of
0.01260000
Seguin, Township of
0.00611034
0.01260000
0.01073435
Shedden, Township of
0.01260000
0.01260000
Shuniah, Township of
0.01260000
0.01260000
0.01260000
Simcoe, County of
0.01260000
0.01590000
0.01455422
Sioux Lookout, Municipality of
0.01260000
0.01260000
Sioux Narrows-Nestors Falls, Township of
0.01165003
0.00855602
Smiths Falls, Separated Town of
0.01490000
0.01590000
0.01406595
Smooth Rock Falls, Town of
0.01261921
0.01260000
0.01025094
South Algonquin, Township of
0.00514949
0.01118718
South River, Village of
0.01034678
0.00846201
0.00396109
St. Charles, Municipality of
0.00600962
0.01260000
St. Joseph, Township of
0.00721740
0.01260000
St. Marys, Separated Town of
0.01240916
0.01590000
0.01420256
St. Thomas, City of
0.01490000
0.01590000
0.00935530
Stormont, Dundas and Glengarry, County of
0.01490000
0.01590000
0.01159496
Stratford, City of
0.01490000
0.01590000
0.01260000
Strong, Township of
0.00741259
0.01260000
0.00606472
Sudbury, City of Greater
0.01260000
0.01260000
0.01260000
Sundridge, Village of
0.01069322
0.01174412
0.00680671
Tarbutt and Tarbutt, Additional, Township of
0.01066016
0.01260000
Tehkummah, Township of
0.01024230
0.00766102
Temagami, Municipality of
0.01260000
0.01260000
0.00995422
Temiskaming Shores, Town of
0.01260000
0.01260000
0.00853233
Terrace Bay, Township of
0.01260000
0.01260000
The Archipelago, Township of
0.00611070
0.00701889
The North Shore, Township of
0.01260000
0.01260000
Thessalon, Town of
0.01260000
0.01005587
0.00684813
Thornloe, Village of
0.01190310
0.01260000
Thunder Bay, City of
0.01260000
0.01260000
0.01260000
Timmins, City of
0.01260000
0.01260000
0.01260000
Toronto, City of
0.01363885
0.01388808
0.01558041
Val Rita-Harty, Township of
0.01260000
0.01260000
0.00708888
Waterloo, Region of
0.01490000
0.01590000
0.01116919
Wawa, Township of
0.01260000
0.01260000
Wellington, County of
0.01075161
0.01590000
0.01590000
West Nipissing, Municipality of
0.01239379
0.01260000
0.01260000
White River, Township of
0.01260000
0.01260000
Whitestone, Municipality of
0.00590401
0.00872441
Windsor, City of
0.01473552
0.01590000
0.01590000
York, Region of
0.01094012
0.01260000
0.01509578
Table 2
tax rate for business properties in municipalities with optional commercial classes for 2013
Municipality
Tax Rate — Expressed as a Fraction of Assessed Value
Commercial Property Class
Office Building Property Class
Shopping Centre Property Class
Parking Lots and Vacant Land Property Class
Chatham-Kent, Municipality of
0.01490000
0.01260000
0.01443644
0.01260000
Espanola, Town of
0.01260000
0.01260000
Essex, County of
0.01375647
0.01260000
0.00715405
Hamilton, City of
0.01334961
0.01334961
Kenora, City of
0.01260000
0.01260000
0.01260000
0.01260000
Lambton, County of
0.01490000
0.01486873
0.01424840
0.00918326
Marathon, Town of
0.01260000
0.01260000
0.01260000
Ottawa, City of
0.01336200
0.01490000
0.01099427
0.00762787
Sault Ste. Marie, City of
0.01260000
0.01260000
0.01260000
0.01260000
Smooth Rock Falls, Town of
0.01260000
0.01260000
Windsor, City of
0.01490000
0.01490000
0.01448050
0.00924108
table 3
tax rate for business properties in municipalities with optional industrial classes for 2013
Municipality
Tax Rate — Expressed as a Fraction of Assessed Value
Industrial Property Class
Large Industrial Property Class
Atikokan, Township of
0.01260000
0.01260000
Chatham-Kent, Municipality of
0.01590000
0.01590000
Dryden, City of
0.01260000
0.01260000
Dubreuilville, Township of
0.01260000
0.01260000
Elgin, County of
0.01590000
0.01590000
Espanola, Town of
0.01260000
0.01260000
Essex, County of
0.01590000
0.01590000
Fort Frances, Town of
0.01260000
0.01260000
Hamilton, City of
0.01374495
0.01374495
Hearst, Town of
0.01260000
0.01260000
Iroquois Falls, Town of
0.01260000
0.01260000
James, Township of
0.01260000
0.01260000
Kapuskasing, Town of
0.01260000
0.01260000
Kenora, City of
0.01260000
0.01260000
Lambton, County of
0.01590000
0.01590000
Leeds and Grenville, County of
0.01590000
0.01590000
Lennox and Addington, County of
0.01590000
0.01590000
Ottawa, City of
0.01590000
0.01590000
Owen Sound, City of
0.01590000
0.01590000
Powassan, Municipality of
0.01228197
0.01260000
Prescott and Russell, County of
0.01590000
0.01590000
Quinte West, City of
0.01590000
0.01590000
Red Lake, Municipality of
0.01260000
0.01260000
Renfrew, County of
0.01590000
0.01590000
Sault Ste. Marie, City of
0.01260000
0.01260000
Smooth Rock Falls, Town of
0.01260000
0.01260000
St. Thomas, City of
0.01590000
0.01590000
Stormont, Dundas and Glengarry, County of
0.01590000
0.01590000
Sudbury, City of Greater
0.01260000
0.01260000
Thessalon, Town of
0.00769121
0.01260000
Thunder Bay, City of
0.01260000
0.01260000
Timmins, City of
0.01260000
0.01260000
Windsor, City of
0.01590000
0.01590000
table 4
tax rates for business properties in unattached unorganized territories for 2013
Territory
Tax Rate — Expressed as a Fraction of Assessed Value
Commercial Property Class
Industrial Property Class
Pipeline Property Class
Nipissing, District of
Timiskaming Board of Education
0.01033290
0.01180147
Nipissing Combined School Boards
0.01240325
0.01260000
0.01260000
Parry Sound, District of
South River Township School Authority
0.00668357
West Parry Sound Board of Education
0.00641250
0.00615425
East Parry Sound Board of Education
0.00935745
0.01260000
0.00983231
Manitoulin, District of
Manitoulin Locality Education
0.01030334
0.00970530
Sudbury, District of
Sudbury Locality Education
0.01260000
0.01260000
Espanola Locality Education
0.01024344
0.00489828
Chapleau Locality Education
0.00983486
0.01260000
Foleyet DSA Locality Education
0.01067688
Gogama DSA Locality Education
0.00764211
Asquith Garvey DSA Locality Education
0.00555506
0.01151275
Missarenda DSA Locality Education
0.00544947
0.00338811
Timiskaming, District of
Kirkland Lake Locality Education
0.01260000
0.01260000
0.01260000
Timiskaming Locality Education
0.01260000
0.01260000
0.01260000
Cochrane, District of
Hearst Locality Education
0.00771235
0.01049448
0.00538713
Kap SRF and District Locality Education
0.01260000
0.00215718
0.00710754
Cochrane-Iroquois Falls Locality Education
0.00999102
0.01260000
0.00737134
James Bay Lowlands Locality Education
0.01260000
Algoma, District of
Sault Ste. Marie Locality Education
0.01260000
0.01260000
0.01260000
Thunder Bay, District of
Allanwater DSA Locality Education
0.00056543
Nipigon Red Rock Locality Education
0.00803639
0.01260000
Lake Superior Locality Education
0.01260000
0.01260000
Lakehead Locality Education
0.01260000
0.01260000
0.01260000
Auden DSA Locality Education
0.00210455
Ferland DSA Locality Education
0.00061651
Armstrong DSA Locality Education
0.00622113
Savant Lake DSA Locality Education
0.00576734
Upsala DSA Locality Education
0.00522451
0.00456773
0.00281622
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)
0.00845205
0.01260000
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)
0.00599886
0.00682386
Mine Centre DSA Locality Education
0.00198288
0.00294789
Atikokan Locality Education
0.01260000
0.01260000
0.01260000
Kenora, District of
Kenora Locality Education
0.01260000
0.01260000
0.01260000
Dryden Locality Education (assessment roll numbers beginning with “6060”)
0.01069356
0.01260000
0.01260000
Keewatin-Patricia District Locality Education
0.00831701
Dryden Locality Education (assessment roll numbers beginning with “6093”)
0.01260000
0.01260000
Red Lake Locality Education
0.01010781
0.01260000
0.01260000
Dryden Locality Education (assessment roll numbers beginning with “6096”)
0.01152171
0.01004390
0.01260000
Sturgeon Lake Locality Education
0.00611251
Commencement
6. This Regulation comes into force on the later of January 1, 2013 and the day it is filed.
Made by:
Dwight Douglas Duncan
Minister of Finance
Date made: December 14, 2012.
