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.