ontario regulation 114/11
made under the
education act
Made: April 7, 2011
Filed: April 8, 2011
Published on e-Laws: April 11, 2011
Printed in The Ontario Gazette: April 23, 2011
Amending O. Reg. 400/98
(Tax Matters — Tax Rates for School Purposes)
1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is revoked and the following substituted:
(1) For 2011, the tax rate for school purposes for residential property is prescribed as 0.231 per cent of the assessed value of the property.
(2) Section 1 of the Regulation is amended by adding the following subsection:
(2) For 2011, the tax rate for school purposes for property in the farm property class or managed forests property class, as prescribed under the Assessment Act, is 0.05775 per cent of the assessed value of the property.
(3) Subsection 1 (5) of the Regulation is revoked.
2. (1) Section 2 of the Regulation is amended by adding the following subsection:
(2) For 2011, the tax rate for school purposes for pipeline property for a municipality is the tax rate in the column entitled “Pipeline Property Class” in Table 1 as set out opposite the name of the municipality.
(2) Subsection 2 (8) of the Regulation is revoked.
3. Subsection 3 (2) of the Regulation is revoked and the following substituted:
(2) For 2011, the tax rates set out in Table 4 are prescribed as the tax rates for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.
4. Section 6 of the Regulation is revoked.
5. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.
(2) Subsection 9 (8.1) of the Regulation is amended by striking out “Table 17” in the portion before paragraph 1 and substituting “Table 1”.
(3) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.
(4) Subsection 9 (8.2) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.
(5) Subsection 9 (8.2) of the Regulation is amended by striking out “Table 18” in the portion before paragraph 1 and substituting “Table 2”.
(6) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.
(7) Subsection 9 (8.3) of the Regulation is amended by striking out “Table 19” in the portion before paragraph 1 and substituting “Table 3”.
(8) Subsection 9 (8.3) of the Regulation is amended by striking out “2010” in the portion before paragraph 1 and substituting “2011”.
(9) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01430000” and substituting “0.01330000”.
6. Section 13 of the Regulation is amended by striking out “Table 17” at the end of the portion before paragraph 1 and substituting “Table 1”.
7. The Regulation is amended by adding the following Tables:
TABLE 1
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2011
Municipality
Tax Rate — Expressed as a Fraction of Assessed Value
Commercial Property Class
Industrial Property Class
Pipeline Property Class
Alberton, Township of
0.01003792
0.00744652
0.01330000
Armour, Township of
0.00732586
0.00382633
0.00603186
Armstrong, Township of
0.01330000
0.01330000
0.01107841
Assiginack, Township of
0.01059447
0.00815696
Atikokan, Township of
0.01330000
0.01330000
0.01330000
Baldwin, Township of
0.01298886
0.00497481
0.00999521
Barrie, City of
0.01282524
0.01442520
0.01195515
Belleville, City of
0.01730000
0.01743467
0.01424613
Billings, Township of
0.00796311
0.01256659
Black River-Matheson, Township of
0.01330000
0.01330000
0.00914906
Blind River, Town of
0.01330000
0.01330000
0.01330000
Bonfield, Township of
0.01186164
0.01330000
0.00739319
Brant, County of
0.01617404
0.01930000
0.01716778
Brantford, City of
0.01628955
0.01930000
0.01481629
Brethour, Township of
0.01006120
0.01330000
Brockville, City of
0.01730000
0.01930000
0.01437342
Bruce, County of
0.01225729
0.01930000
0.01029696
Bruce Mines, Town of
0.01183946
0.01330000
0.00718321
Burk’s Falls, Village of
0.01187802
0.01330000
0.01091505
Burpee and Mills, Township of
0.00581278
0.01330000
Callander, Municipality of
0.01319031
0.01330000
0.01053430
Calvin, Township of
0.00707573
0.01330000
0.01046704
Carling, Township of
0.00520497
0.01192608
Casey, Township of
0.00972703
0.01330000
Central Manitoulin, Township of
0.00814391
0.01192110
Chamberlain, Township of
0.00365903
0.00522605
0.01089849
Chapleau, Township of
0.01330000
0.01330000
Chapple, Township of
0.00626159
0.01330000
0.01330000
Charlton and Dack, Municipality of
0.01330000
0.01330000
0.01060681
Chatham-Kent, Municipality of
0.01688341
0.01930000
0.01554010
Chisholm, Township of
0.01007478
0.00537206
Cobalt, Town of
0.01330000
0.01325709
Cochrane, Town of
0.01330000
0.01330000
0.00861523
Cockburn Island, Township of
Coleman, Township of
0.01330000
0.01330000
0.01173699
Conmee, Township of
0.01222393
0.01330000
Cornwall, City of
0.01730000
0.01930000
0.01661250
Dawson, Township of
0.01330000
0.01330000
0.01330000
Dorion, Township of
0.01330000
0.01330000
Dryden, City of
0.01330000
0.01330000
0.01330000
Dubreuilville, Township of
0.01330000
0.01330000
Dufferin, County of
0.01130959
0.01802683
0.00920815
Durham, Region of
0.01217460
0.01750383
0.01330000
Ear Falls, Township of
0.01330000
0.01330000
0.01330000
East Ferris, Municipality of
0.00928852
0.01174283
0.01330000
Elgin, County of
0.01330000
0.01930000
0.01111071
Elliot Lake, City of
0.01330000
0.01330000
0.00933091
Emo, Township of
0.01330000
0.01330000
0.01330000
Englehart, Town of
0.01330000
0.01330000
0.01330000
Espanola, Town of
0.01330000
0.01330000
0.01330000
Essex, County of
0.01414095
0.01930000
0.01725444
Evanturel, Township of
0.01254823
0.00963117
0.01184523
Fauquier-Strickland, Township of
0.01330000
0.00627439
0.00747103
Fort Frances, Town of
0.01330000
0.01330000
0.01330000
French River, Municipality of
0.01330000
0.01330000
Frontenac, County of
0.01608438
0.01798141
Gananoque, Separated Town of
0.01730000
0.01930000
0.01330000
Gauthier, Township of
0.00888540
0.00826642
Gillies, Township of
0.01330000
0.01055443
Gordon/Barrie Island, Municipality of
0.01280840
0.00758448
Gore Bay, Town of
0.01279791
0.00914299
Greenstone, Municipality of
0.01330000
0.01330000
0.00335924
Grey, County of
0.01604467
0.01930000
0.01330000
Guelph, City of
0.01548974
0.01930000
0.01930000
Haldimand, County of
0.01526994
0.01930000
0.01717458
Haliburton, County of
0.01111211
0.01217175
Halton, Region of
0.01079929
0.01660413
0.01266862
Hamilton, City of
0.01444292
0.01482966
0.01305413
Harley, Township of
0.01330000
0.01330000
Harris, Township of
0.01330000
0.01094566
0.01161328
Hastings, County of
0.01010593
0.01278286
0.01107319
Hearst, Town of
0.01073962
0.01330000
0.00788569
Hilliard, Township of
0.01330000
0.01330000
Hilton Beach, Village of
0.01181538
0.01330000
Hilton, Township of
0.00956630
0.01091446
Hornepayne, Township of
0.01289641
0.01330000
Hudson, Township of
0.01330000
0.01330000
0.00623185
Huron, County of
0.01096251
0.01330000
0.00466232
Huron Shores, Municipality of
0.01330000
0.01330000
0.01314212
Ignace, Township of
0.01330000
0.01330000
0.01066486
Iroquois Falls, Town of
0.01330000
0.01330000
0.00878184
James, Township of
0.01330000
0.01330000
Jocelyn, Township of
0.01073859
0.01065432
Johnson, Township of
0.01121992
0.01330000
0.00833090
Joly, Township of
0.01045876
0.01330000
Kapuskasing, Town of
0.01330000
0.01330000
0.00862123
Kawartha Lakes, City of
0.01330000
0.01913225
0.01858539
Kearney, Town of
0.00662576
0.00750940
Kenora, City of
0.01330000
0.01330000
0.01137514
Kerns, Township of
0.00719192
0.00931927
Killarney, Municipality of
0.00741021
0.01330000
Kingston, City of
0.01606364
0.01930000
0.01562124
Kirkland Lake, Town of
0.01330000
0.01330000
0.01145727
La Vallee, Township of
0.01134695
0.01330000
0.01330000
Laird, Township of
0.01330000
0.01304570
Lake of The Woods, Township of
0.01208003
Lambton, County of
0.01596526
0.01930000
0.01301137
Lanark, County of
0.01481315
0.01930000
0.01762806
Larder Lake, Township of
0.01330000
0.01150586
Latchford, Town of
0.01330000
0.01330000
0.01330000
Leeds and Grenville, County of
0.01493587
0.01930000
0.01626732
Lennox and Addington, County of
0.01696676
0.01930000
0.01330000
London, City of
0.01730000
0.01930000
0.01799717
Macdonald, Meredith and Aberdeen, Additional, Township of
0.01284926
0.01321820
0.01105722
Machar, Township of
0.00849912
0.00499263
0.00705115
Machin, Township of
0.01242016
0.00643211
0.01330000
Magnetawan, Municipality of
0.00713023
0.00860762
Manitouwadge, Township of
0.01330000
0.01330000
Marathon, Town of
0.01330000
0.01330000
Markstay-Warren, Municipality of
0.01155265
0.00935810
0.01330000
Matachewan, Township of
0.01330000
0.01330000
Mattawa, Town of
0.01330000
0.01330000
0.01200828
Mattawan, Township of
0.01330000
0.01330000
Mattice-Val Cote, Township of
0.01330000
0.01330000
0.00459894
McDougall, Township of
0.00674058
0.01330000
McGarry, Township of
0.01330000
0.00510184
McKellar, Township of
0.00762262
0.01330000
McMurrich/Monteith, Township of
0.01027494
0.00341258
0.00109548
Middlesex, County of
0.01493827
0.01930000
0.01473153
Moonbeam, Township of
0.01330000
0.01319540
0.01170766
Moosonee, Town of
0.00677200
0.01322575
Morley, Township of
0.01260519
0.00420133
0.01330000
Muskoka, District of
0.00674118
0.00880351
0.00468061
Nairn and Hyman, Township of
0.01330000
0.01330000
0.01330000
Neebing, Municipality of
0.00545959
0.01330000
0.01330000
Niagara, Region of
0.01330000
0.01930000
0.01330000
Nipigon, Township of
0.01330000
0.01330000
0.01330000
Nipissing, Township of
0.01021902
0.00206880
Norfolk, County of
0.01597494
0.01930000
0.01604807
North Bay, City of
0.01330000
0.01330000
0.01149635
Northeastern Manitoulin and the Islands, Town of
0.00996297
0.01321187
Northumberland, County of
0.01667750
0.01930000
0.01428736
O’Connor, Township of
0.01242782
0.01067347
Oliver and Paipoonge, Township of
0.01330000
0.01330000
0.01330000
Opasatika, Township of
0.00982406
0.01330000
0.00574681
Orillia, City of
0.01475963
0.01930000
0.01930000
Ottawa, City of
0.01500688
0.01812878
0.01546844
Owen Sound, City of
0.01604467
0.01824167
0.01330000
Oxford, County of
0.01730000
0.01930000
0.01151894
Papineau-Cameron, Township of
0.00981015
0.01330000
0.00632978
Parry Sound, Town of
0.00832481
0.00703404
0.01280898
Peel, Region of
0.01253034
0.01499357
0.01468056
Pelee, Township of
0.01330000
0.00589259
Pembroke, City of
0.01730000
0.01930000
0.01100655
Perry, Township of
0.01037742
0.00711311
0.00688793
Perth, County of
0.01330000
0.01930000
0.01604600
Peterborough, City of
0.01573332
0.01930000
0.01329543
Peterborough, County of
0.01287058
0.01930000
0.01223221
Pickle Lake, Township of
0.00657040
0.00116083
Plummer, Additional, Township of
0.01140824
0.01330000
0.00913328
Powassan, Municipality of
0.01034307
0.01263373
0.00918429
Prescott and Russell, County of
0.01417997
0.01930000
0.01208040
Prescott, Separate Town of
0.01694899
0.01930000
0.01330000
Prince, Township of
0.01330000
0.01330000
Prince Edward, County of
0.00830676
0.01822582
0.00559809
Quinte West, City of
0.01569023
0.01930000
0.01330000
Rainy River, Town of
0.01330000
0.01330000
0.01330000
Red Lake, Municipality of
0.01330000
0.01330000
Red Rock, Township of
0.01330000
0.01330000
0.01302307
Renfrew, County of
0.01559848
0.01930000
0.01277339
Ryerson, Township of
0.00763904
0.01008162
Sable-Spanish Rivers, Township of
0.01330000
0.01042795
Sault Ste. Marie, City of
0.01330000
0.01330000
0.01330000
Schreiber, Township of
0.01330000
Seguin, Township of
0.00612926
0.01330000
0.01136213
Shedden, Township of
0.01330000
0.01330000
Shuniah, Township of
0.01330000
0.01330000
0.01330000
Simcoe, County of
0.01330000
0.01930000
0.01542835
Sioux Lookout, Municipality of
0.01330000
0.01330000
Sioux Narrows-Nestors Falls, Township of
0.01195450
0.00857679
Smiths Falls, Separated Town of
0.01730000
0.01930000
0.01470622
Smooth Rock Falls, Town of
0.01330000
0.01330000
0.01078000
South Algonquin, Township of
0.00547369
0.01215992
South River, Village of
0.01071492
0.00905879
0.00416312
St. Charles, Municipality of
0.00652952
0.01330000
St. Joseph, Township of
0.00751077
0.01330000
St. Marys, Separated Town of
0.01228193
0.01930000
0.01484664
St. Thomas, City of
0.01713349
0.01930000
0.00974248
Stormont, Dundas and Glengarry, County of
0.01730000
0.01930000
0.01235199
Stratford, City of
0.01730000
0.01930000
0.01296329
Strong, Township of
0.00772559
0.01330000
0.00652143
Sudbury, City of Greater
0.01330000
0.01330000
0.01330000
Sundridge, Village of
0.01070197
0.01215811
0.00716218
Tarbutt and Tarbutt, Additional, Township of
0.01171034
0.01330000
Tehkummah, Township of
0.01087168
0.00929974
Temagami, Municipality of
0.01330000
0.01330000
0.01045644
Temiskaming Shores, Town of
0.01330000
0.01330000
0.00896165
Terrace Bay, Township of
0.01330000
0.01330000
The Archipelago, Township of
0.00621526
0.00754485
The North Shore, Township of
0.01330000
0.01330000
Thessalon, Town of
0.01303144
0.01196386
0.00713575
Thornloe, Village of
0.01131541
0.01330000
Thunder Bay, City of
0.01330000
0.01330000
0.01330000
Timmins, City of
0.01330000
0.01330000
0.01330000
Toronto, City of
0.01540408
0.01565792
0.01637151
Val Rita-Harty, Township of
0.01330000
0.01330000
0.00743721
Waterloo, Region of
0.01665378
0.01930000
0.01176505
Wawa, Township of
0.01330000
0.01330000
Wellington, County of
0.01122856
0.01757956
0.01782164
West Nipissing, Municipality of
0.01298042
0.01330000
0.01330000
White River, Township of
0.01330000
0.01330000
Whitestone, Municipality of
0.00633446
0.00922218
Windsor, City of
0.01639890
0.01930000
0.01697414
York, Region of
0.01204043
0.01375265
0.01585785
Table 2
tax rates for business properties in municipalities with optional Commercial classes for 2011
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
0.01713616
0.01330000
0.01586743
0.01198506
Espanola, Town of
0.01330000
0.01330000
Essex, County of
0.01420350
0.01330000
0.00695503
Hamilton, City of
0.01444292
0.01444292
0.01444292
0.01444292
Kenora, City of
0.01330000
0.01330000
0.01330000
0.01330000
Lambton, County of
0.01604676
0.01538754
0.01581424
0.01023176
Marathon, Town of
0.01330000
0.01330000
0.01330000
Ottawa, City of
0.01472223
0.01723073
0.01201271
0.00891355
Sault Ste. Marie, City of
0.01330000
0.01330000
0.01330000
0.01330000
Smooth Rock Falls, Town of
0.01330000
0.01330000
Windsor, City of
0.01682457
0.01630534
0.01554722
0.00897332
Table 3
tax rates for business properties in municipalities with optional industrial classes for 2011
Municipality
Tax Rate — Expressed as a Fraction of Assessed Value
Industrial Property Class
Large Industrial Property Class
Atikokan, Township of
0.01330000
0.01330000
Chatham-Kent, Municipality of
0.01930000
0.01930000
Dryden, City of
0.01330000
0.01330000
Dubreuilville, Township of
0.01330000
0.01330000
Elgin, County of
0.01930000
0.01930000
Espanola, Town of
0.01330000
0.01330000
Essex, County of
0.01930000
0.01930000
Fort Frances, Town of
0.01330000
0.01330000
Hamilton, City of
0.01482966
0.01482966
Hearst, Town of
0.01330000
0.01330000
Iroquois Falls, Town of
0.01330000
0.01330000
James, Township of
0.01330000
0.01330000
Kapuskasing, Town of
0.01330000
0.01330000
Kenora, City of
0.01330000
0.01330000
Lambton, County of
0.01930000
0.01930000
Leeds and Grenville, County of
0.01930000
0.01930000
Lennox and Addington, County of
0.01930000
0.01930000
Ottawa, City of
0.01887027
0.01714017
Owen Sound, City of
0.01632361
0.01930000
Powassan, Municipality of
0.01255875
0.01330000
Prescott and Russell, County of
0.01930000
0.01930000
Quinte West, City of
0.01930000
0.01930000
Red Lake, Municipality of
0.01330000
0.01330000
Renfrew, County of
0.01930000
0.01930000
Sault Ste. Marie, City of
0.01330000
0.01330000
Smooth Rock Falls, Town of
0.01330000
0.01330000
St. Thomas, City of
0.01930000
0.01930000
Stormont, Dundas and Glengarry, County of
0.01930000
0.01930000
Sudbury, City of Greater
0.01330000
0.01330000
Thessalon, Town of
0.00916022
0.01330000
Thunder Bay, City of
0.01330000
0.01330000
Timmins, City of
0.01330000
0.01330000
Windsor, City of
0.01930000
0.01930000
TABLE 4
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2011
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
0.01202325
0.01236567
Nipissing Combined School Boards
0.01247875
0.01330000
0.01330000
Parry Sound, District of
South River Township School Authority
0.00758606
West Parry Sound Board of Education
0.00625444
0.00635371
East Parry Sound Board of Education
0.00990469
0.01330000
0.01057718
Manitoulin, District of
Manitoulin Locality Education
0.01116116
0.01090690
Sudbury, District of
Sudbury Locality Education
0.01330000
0.01330000
Espanola Locality Education
0.01221224
0.00563395
Chapleau Locality Education
0.01021046
0.01330000
Foleyet DSA Locality Education
0.01105690
Gogama DSA Locality Education
0.00829034
Asquith Garvey DSA Locality Education
0.00567049
0.01242335
Missarenda DSA Locality Education
0.00588426
0.00381179
Timiskaming, District of
Kirkland Lake Locality Education
0.01330000
0.01330000
0.01330000
Timiskaming Locality Education
0.01330000
0.01330000
0.01330000
Cochrane, District of
Hearst Locality Education
0.00833463
0.01132456
0.00566768
Kap SRF and District Locality Education
0.01330000
0.00238703
0.00747164
Cochrane-Iroquois Falls Locality Education
0.01087976
0.01330000
0.00773815
James Bay Lowlands Locality Education
0.01330000
Algoma, District of
Sault Ste. Marie Locality Education
0.01330000
0.01330000
0.01330000
Thunder Bay, District of
Allanwater DSA Locality Education
0.00054428
Nipigon Red Rock Locality Education
0.00370982
0.01330000
Lake Superior Locality Education
0.01330000
0.01330000
Lakehead Locality Education
0.01330000
0.01330000
0.01330000
Auden DSA Locality Education
0.00577430
Ferland DSA Locality Education
0.00708982
Armstrong DSA Locality Education
0.00652078
Savant Lake DSA Locality Education
0.00615989
Upsala DSA Locality Education
0.00568620
0.00465788
0.00295790
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)
0.00826368
0.01292479
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)
0.00579335
0.00834369
Mine Centre DSA Locality Education
0.00266471
0.00252411
Atikokan Locality Education
0.01330000
0.01330000
0.01330000
Kenora, District of
Kenora Locality Education
0.01330000
0.01330000
0.01330000
Dryden Locality Education (assessment roll numbers beginning with “6060”)
0.01090508
0.01330000
0.01330000
Keewatin-Patricia District Locality Education
0.00906963
Dryden Locality Education (assessment roll numbers beginning with “6093”)
0.01330000
0.01330000
Red Lake Locality Education
0.01082829
0.01330000
0.01330000
Dryden Locality Education (assessment roll numbers beginning with “6096”)
0.01170617
0.00852609
0.01330000
Sturgeon Lake Locality Education
0.00572073
8. Tables 17, 18, 19 and 20 of the Regulation are revoked.
9. This Regulation comes into force on the day it is filed.
Made by:
Dwight Douglas Duncan
Minister of Finance
Date made: April 7, 2011.
