O. Reg. 60/12: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2012-04-26

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ontario regulation 60/12

made under the

Education Act

Made: April 25, 2012
Filed: April 26, 2012
Published on e-Laws: April 26, 2012
Printed in The Ontario Gazette: May 12, 2012


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 “2011” and substituting “2012”; and

(b) striking out “0.231” and substituting “0.221”.

(2) Subsection 1 (2) of the Regulation is amended by,

(a) striking out “2011” and substituting “2012”; and

(b) striking out “0.05775” and substituting “0.05525”.

2. Subsection 2 (2) of the Regulation is amended by striking out “2011” and substituting “2012”.

3. Subsection 3 (2) of the Regulation is amended by striking out “2011” and substituting “2012”.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

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 2012


Municipality


Tax Rate — Expressed as a Fraction of Assessed Value




 


Commercial Property Class


Industrial Property Class


Pipeline Property Class




Alberton, Township of


0.00995810


0.00743825


0.01260000




Armour, Township of


0.00692876


0.00362087


0.00578387




Armstrong, Township of


0.01260000


0.01260000


0.01069499




Assiginack, Township of


0.01024613


0.00783318


 




Atikokan, Township of


0.01260000


0.01260000


0.01260000




Baldwin, Township of


0.01260000


0.00427320


0.00954751




Barrie, City of


0.01210705


0.01376001


0.01165738




Belleville, City of


0.01490000


0.01590000


0.01371792




Billings, Township of


0.00766699


0.01195993


 




Black River-Matheson, Township of


0.01260000


0.01260000


0.00884372




Blind River, Town of


0.01260000


0.01260000


0.01260000




Bonfield, Township of


0.01148870


0.01260000


0.00714281




Brant, County of


0.01490000


0.01590000


0.01590000




Brantford, City of


0.01490000


0.01590000


0.01440779




Brethour, Township of


0.00983254


 


0.01260000




Brockville, City of


0.01490000


0.01590000


0.01388619




Bruce, County of


0.01176717


0.01590000


0.00997347




Bruce Mines, Town of


0.01140836


0.01260000


0.00702665




Burk’s Falls, Village of


0.01130633


0.01260000


0.01060925




Burpee and Mills, Township of


0.00560063


0.01260000


 




Callander, Municipality of


0.01257485


0.01260000


0.01011074




Calvin, Township of


0.00685819


0.01260000


0.01011794




Carling, Township of


0.00486569


0.01186865


 




Casey, Township of


0.00926628


0.01260000


 




Central Manitoulin, Township of


0.00786861


0.01146724


 




Chamberlain, Township of


0.00349259


0.00522605


0.01052989




Chapleau, Township of


0.01260000


0.01260000


 




Chapple, Township of


0.00616303


0.01260000


0.01260000




Charlton and Dack, Municipality of


0.01260000


0.01260000


0.01024537




Chatham-Kent, Municipality of


0.01479915


0.01590000


0.01499604




Chisholm, Township of


0.01006125


0.00513878


 




Cobalt, Town of


0.01260000


 


0.01260000




Cochrane, Town of


0.01260000


0.01260000


0.00834015




Cockburn Island, Township of


 


 


 




Coleman, Township of


0.01260000


0.01260000


0.01132101




Conmee, Township of


0.01184132


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


0.01064465


0.01590000


0.00894895




Durham, Region of


0.01147212


0.01590000


0.01260000




Ear Falls, Township of


0.01260000


0.01260000


0.01260000




East Ferris, Municipality of


0.00901588


0.01128483


0.01260000




Elgin, County of


0.01260000


0.01590000


0.01080198




Elliot Lake, City of


0.01260000


0.01260000


0.00913081




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


0.01368328


0.01590000


0.01590000




Evanturel, Township of


0.01228444


0.00941228


0.01144301




Fauquier-Strickland, Township of


0.01260000


0.00535106


0.00722062




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


0.00805399


0.00767407


 




Gillies, Township of


0.01260000


0.01055443


 




Gordon/Barrie Island, Municipality of


0.01258824


0.00750728


 




Gore Bay, Town of


0.01239027


0.00896037


 




Greenstone, Municipality of


0.01260000


0.01260000


0.00324722




Grey, County of


0.01490000


0.01590000


0.01260000




Guelph, City of


0.01451988


0.01590000


0.01590000




Haldimand, County of


0.01441657


0.01590000


0.01590000




Haliburton, County of


0.01063140


0.01192465


 




Halton, Region of


0.01007461


0.01576954


0.01227780




Hamilton, City of


0.01356731


0.01406063


0.01260000




Harley, Township of


0.01260000


0.01260000


 




Harris, Township of


0.01260000


0.01058446


0.01123181




Hastings, County of


0.00961649


0.01223123


0.01063084




Hearst, Town of


0.01043630


0.01260000


0.00762598




Hilliard, Township of


0.01260000


0.01260000


0.01260000




Hilton Beach, Village of


0.01159275


0.01260000


 




Hilton, Township of


0.00906554


0.01071891


 




Hornepayne, Township of


0.01260000


0.01260000


 




Hudson, Township of


0.01260000


0.01260000


0.00602255




Huron, County of


0.01053949


0.01260000


0.00451352




Huron Shores, Municipality of


0.01260000


0.01260000


0.01260000




Ignace, Township of


0.01260000


0.01260000


0.01022107




Iroquois Falls, Town of


0.01260000


0.01260000


0.00848212




James, Township of


0.01260000


0.01260000


 




Jocelyn, Township of


0.01027385


0.01055247


 




Johnson, Township of


0.01048229


0.01260000


0.00828386




Joly, Township of


0.00991139


0.01260000


 




Kapuskasing, Town of


0.01260000


0.01260000


0.00834352




Kawartha Lakes, City of


0.01260000


0.01590000


0.01590000




Kearney, Town of


0.00606769


0.00729481


 




Kenora, City of


0.01260000


0.01260000


0.01101765




Kerns, Township of


0.00681524


 


0.00900072




Killarney, Municipality of


0.00711432


0.01260000


 




Kingston, City of


0.01490000


0.01590000


0.01497765




Kirkland Lake, Town of


0.01260000


0.01260000


0.01117659




La Vallee, Township of


0.01113415


0.01260000


0.01260000




Laird, Township of


0.01260000


0.01260000


 




Lake of The Woods, Township of


0.01173174


 


 




Lambton, County of


0.01477732


0.01590000


0.01253681




Lanark, County of


0.01416034


0.01590000


0.01590000




Larder Lake, Township of


0.01260000


0.01131159


 




Latchford, Town of


0.01260000


0.01260000


0.01260000




Leeds and Grenville, County of


0.01437356


0.01590000


0.01551674




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


0.01240588


0.01260000


0.01075759




Machar, Township of


0.00786170


0.00476338


0.00676155




Machin, Township of


0.01217156


0.00627990


0.01260000




Magnetawan, Municipality of


0.00665419


0.00831666


 




Manitouwadge, Township of


0.01260000


0.01260000


 




Marathon, Town of


0.01260000


0.01260000


 




Markstay-Warren, Municipality of


0.01123639


0.00925126


0.01260000




Matachewan, Township of


0.01260000


0.01260000


 




Mattawa, Town of


0.01260000


0.01260000


0.01169295




Mattawan, Township of


0.01260000


 


0.01260000




Mattice-Val Cote, Township of


0.01260000


0.01260000


0.00444964




McDougall, Township of


0.00640869


0.01260000


 




McGarry, Township of


0.01260000


0.00508577


 




McKellar, Township of


0.00741830


0.01260000


 




McMurrich/Monteith, Township of


0.00983675


0.00320910


0.00105474




Middlesex, County of


0.01444106


0.01590000


0.01415604




Moonbeam, Township of


0.01260000


0.01260000


0.01132187




Moosonee, Town of


0.00644757


0.01260000


 




Morley, Township of


0.01248410


0.00391027


0.01260000




Muskoka, District of


0.00640300


0.00851200


0.00449368




Nairn and Hyman, Township of


0.01260000


0.01260000


0.01260000




Neebing, Municipality of


0.00535822


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


0.00951150


0.00195876


 




Norfolk, County of


0.01490000


0.01590000


0.01550404




North Bay, City of


0.01260000


0.01260000


0.01109444




Northeastern Manitoulin and the Islands, Town of


0.00955712


0.01260000


 




Northumberland, County of


0.01490000


0.01590000


0.01369002




O’Connor, Township of


0.01203631


0.01024679


 




Oliver and Paipoonge, Township of


0.01260000


0.01260000


0.01260000




Opasatika, Township of


0.00902648


0.01260000


0.00555826




Orillia, City of


0.01409748


0.01590000


0.01590000




Ottawa, City of


0.01371651


0.01590000


0.01494912




Owen Sound, City of


0.01490000


0.01590000


0.01260000




Oxford, County of


0.01490000


0.01590000


0.01110922




Papineau-Cameron, Township of


0.00945896


0.01260000


0.00611219




Parry Sound, Town of


0.00807238


0.00681533


0.01241007




Peel, Region of


0.01177386


0.01421817


0.01423086




Pelee, Township of


0.01260000


0.00492174


 




Pembroke, City of


0.01490000


0.01590000


0.01073754




Perry, Township of


0.01009022


0.00685233


0.00659835




Perth, County of


0.01260000


0.01590000


0.01546192




Peterborough, City of


0.01478862


0.01590000


0.01260000




Peterborough, County of


0.01231421


0.01590000


0.01183595




Pickle Lake, Township of


0.00644720


0.00106610


 




Plummer, Additional, Township of


0.01106951


0.01260000


0.00888262




Powassan, Municipality of


0.01002754


0.01230588


0.00881063




Prescott and Russell, County of


0.01355845


0.01590000


0.01161499




Prescott, Separate Town of


0.01490000


0.01590000


0.01260000




Prince, Township of


0.01260000


0.01260000


 




Prince Edward, County of


0.00797948


0.01590000


0.00541893




Quinte West, City of


0.01487742


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


0.01253380




Renfrew, County of


0.01488788


0.01590000


0.01234273




Ryerson, Township of


0.00714996


0.00997660


 




Sable-Spanish Rivers, Township of


0.01260000


0.01003295


 




Sault Ste. Marie, City of


0.01260000


0.01260000


0.01260000




Schreiber, Township of


0.01260000


 


 




Seguin, Township of


0.00583352


0.01260000


0.01093780




Shedden, Township of


0.01260000


0.01260000


 




Shuniah, Township of


0.01260000


0.01260000


0.01260000




Simcoe, County of


0.01260000


0.01590000


0.01485479




Sioux Lookout, Municipality of


0.01260000


0.01260000


 




Sioux Narrows-Nestors Falls, Township of


0.01156603


0.00857679


 




Smiths Falls, Separated Town of


0.01490000


0.01590000


0.01429162




Smooth Rock Falls, Town of


0.01260000


0.01260000


0.01042805




South Algonquin, Township of


0.00525768


0.01215597


 




South River, Village of


0.01048867


0.00900451


0.00403797




St. Charles, Municipality of


0.00629834


 


0.01260000




St. Joseph, Township of


0.00711462


0.01260000


 




St. Marys, Separated Town of


0.01182768


0.01590000


0.01441652




St. Thomas, City of


0.01490000


0.01590000


0.00950756




Stormont, Dundas and Glengarry, County of


0.01490000


0.01590000


0.01184947




Stratford, City of


0.01490000


0.01590000


0.01260000




Strong, Township of


0.00739834


0.01260000


0.00625350




Sudbury, City of Greater


0.01260000


0.01260000


0.01260000




Sundridge, Village of


0.01046229


0.01213152


0.00694005




Tarbutt and Tarbutt, Additional, Township of


0.01116346


0.01260000


 




Tehkummah, Township of


0.01055405


0.00892739


 




Temagami, Municipality of


0.01260000


0.01260000


0.01010894




Temiskaming Shores, Town of


0.01260000


0.01260000


0.00866132




Terrace Bay, Township of


0.01260000


0.01260000


 




The Archipelago, Township of


0.00585417


0.00709882


 




The North Shore, Township of


0.01260000


0.01260000


 




Thessalon, Town of


0.01259207


0.01141618


0.00698188




Thornloe, Village of


0.01112957


0.01260000


 




Thunder Bay, City of


0.01260000


0.01260000


0.01260000




Timmins, City of


0.01260000


0.01260000


0.01260000




Toronto, City of


0.01436097


0.01449184


0.01587513




Val Rita-Harty, Township of


0.01260000


0.01260000


0.00719392




Waterloo, Region of


0.01490000


0.01590000


0.01138491




Wawa, Township of


0.01260000


0.01260000


 




Wellington, County of


0.01068665


0.01590000


0.01590000




West Nipissing, Municipality of


0.01258902


0.01260000


0.01260000




White River, Township of


0.01260000


0.01260000


 




Whitestone, Municipality of


0.00594940


0.00890382


 




Windsor, City of


0.01472013


0.01590000


0.01590000




York, Region of


0.01129617


0.01301035


0.01535021




Table 2
tax rate for business properties in municipalities with optional commercial classes for 2012


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


0.01149488




Espanola, Town of


0.01260000


 


0.01260000


 




Essex, County of


0.01375647


0.01260000


 


0.00659780




Hamilton, City of


0.01356731


 


 


0.01356731




Kenora, City of


0.01260000


0.01260000


0.01260000


0.01260000




Lambton, County of


0.01490000


0.01486873


0.01424840


0.00972952




Marathon, Town of


0.01260000


 


0.01260000


0.01260000




Ottawa, City of


0.01396652


0.01490000


0.01135406


0.00828748




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


0.00871160




table 3
tax rate for business properties in municipalities with optional industrial classes for 2012


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


0.01406063


0.01406063




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


0.01227226


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


0.00898081


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 2012


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


0.01130341


 


0.01198698




Nipissing Combined School Boards


0.01230812


0.01260000


0.01260000




Parry Sound, District of


 


 


 




South River Township School Authority


0.00706153


 


 




West Parry Sound Board of Education


0.00581265


0.00630778


 




East Parry Sound Board of Education


0.00924605


0.01260000


0.01014179




Manitoulin, District of


 


 


 




Manitoulin Locality Education


0.01098791


0.01086184


 




Sudbury, District of


 


 


 




Sudbury Locality Education


0.01260000


0.01260000


 




Espanola Locality Education


0.01164725


0.00526745


 




Chapleau Locality Education


0.01013026


0.01260000


 




Foleyet DSA Locality Education


0.01080277


 


 




Gogama DSA Locality Education


0.00818815


 


 




Asquith Garvey DSA Locality Education


0.00561019


0.01103254


 




Missarenda DSA Locality Education


0.00568215


0.00381179


 




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


0.00793475


0.01113973


0.00548042




Kap SRF and District Locality Education


0.01260000


0.00208994


0.00723054




Cochrane-Iroquois Falls Locality Education


0.01032545


0.01260000


0.00747863




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


0.00053002


 


 




Nipigon Red Rock Locality Education


0.00370982


 


0.01260000




Lake Superior Locality Education


0.01260000


0.01260000


 




Lakehead Locality Education


0.01260000


0.01260000


0.01260000




Auden DSA Locality Education


0.00576605


 


 




Ferland DSA Locality Education


0.00708982


 


 




Armstrong DSA Locality Education


0.00635771


 


 




Savant Lake DSA Locality Education


0.00602339


 


 




Upsala DSA Locality Education


0.00541165


0.00465788


0.00285940




Rainy River, District of


 


 


 




Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)


0.00779014


0.01260000


 




Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)


0.00480163


0.00804287


 




Mine Centre DSA Locality Education


0.00215789


0.00252411


 




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”)


0.01075599


0.01260000


0.01260000




Keewatin-Patricia District Locality Education


0.00862820


 


 




Dryden Locality Education (assessment roll numbers beginning with “6093”)


0.01260000


 


0.01260000




Red Lake Locality Education


0.01038920


0.01260000


0.01260000




Dryden Locality Education (assessment roll numbers beginning with “6096”)


0.01123666


0.00832657


0.01260000




Sturgeon Lake Locality Education


0.00566725


 


 




Commencement

6. This Regulation comes into force on the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: April 25, 2012.

 

 

 

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