O. Reg. 114/11: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES


Published: 2011-04-08

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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.

 

 

 

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