O. Reg. 445/12: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

Link to law: http://www.ontario.ca/laws/regulation/r12445
Published: 2012-12-20

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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.