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O. Reg. 92/09: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed March 11, 2009 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 92/09

made under the

Education Act

Made: March 10, 2009
Filed: March 11, 2009
Published on e-Laws: March 13, 2009
Printed in The Ontario Gazette: March 28, 2009

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Paragraph 5 of subsection 1 (1) of Ontario Regulation 400/98 is revoked and the following substituted:

5. 0.252 per cent per year for 2009.

(2) Subsection 1 (5) of the Regulation is revoked and the following substituted:

(5) The tax rate for school purposes for 2009 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.063 per cent of the assessed value of the property.

2. Subsection 2 (8) of the Regulation is amended by striking out “2008” and substituting “2009”.

3. Paragraph 8 of subsection 3 (2) of the Regulation is revoked and the following substituted:

8. For 2009, Table 20.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

(2) Subsection 9 (8.2) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

(3) Subsection 9 (8.3) of the Regulation is amended by striking out “2008” in the portion before paragraph 1 and substituting “2009”.

5. Table 17 of the Regulation is revoked and the following substituted:

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2009

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01015982

0.00747689

0.02250000

Armour, Township of

0.00845218

0.00431454

0.00659763

Armstrong, Township of

0.01728922

0.01927803

0.01193451

Assiginack, Township of

0.01135388

0.00889206

 

Atikokan, Township of

0.01655947

0.02061132

0.02250000

Baldwin, Township of

0.01356429

0.00740724

0.01102961

Barrie, City of

0.01457678

0.01596570

0.01260231

Belleville, City of

0.01984028

0.02194332

0.01541099

Billings, Township of

0.00864196

0.01397808

 

Black River-Matheson, Township of

0.02000000

0.01771078

0.00982769

Blind River, Town of

0.01977251

0.01683678

0.02136389

Bonfield, Township of

0.01275945

0.01427993

0.00795058

Brant, County of

0.01785358

0.02449389

0.01857104

Brantford, City of

0.01877480

0.02596094

0.01567229

Brethour, Township of

0.01055797

 

0.02250000

Brockville, City of

0.02138857

0.02185754

0.01543113

Bruce, County of

0.01336758

0.02095036

0.01101159

Bruce Mines, Town of

0.01279170

0.01581481

0.00751823

Burk’s Falls, Village of

0.01323452

0.01637156

0.01158279

Burpee and Mills, Township of

0.00643950

0.01520000

 

Callander, Municipality of

0.01461791

0.01615156

0.01149812

Calvin, Township of

0.00749739

0.01758913

0.01124286

Carling, Township of

0.00603172

0.01209218

 

Casey, Township of

0.01086651

0.02250000

 

Central Manitoulin, Township of

0.00883977

0.01297903

 

Chamberlain, Township of

0.00404213

0.00522605

0.01171893

Chapleau, Township of

0.01520000

0.01463129

 

Chapple, Township of

0.00646413

0.01344342

0.02250000

Charlton and Dack, Municipality of

0.01520000

0.01520000

0.01141200

Chatham-Kent, Municipality of

0.01908253

0.02654597

0.01672133

Chisholm, Township of

0.01010262

0.00590849

 

Cobalt, Town of

0.02000000

 

0.01396383

Cochrane, Town of

0.02000000

0.01520000

0.00922371

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01909195

0.02250000

0.01266799

Conmee, Township of

0.01306843

0.01414621

 

Cornwall, City of

0.02300000

0.02700000

0.01772016

Dawson, Township of

0.02000000

0.01520000

0.02250000

Dorion, Township of

0.02000000

 

0.02250000

Dryden, City of

0.01611608

0.02214958

0.01477369

Dubreuilville, Township of

0.01967794

0.02235656

 

Dufferin, County of

0.01290113

0.02102439

0.00977063

Durham, Region of

0.01388476

0.01939362

0.01520000

Ear Falls, Township of

0.01959528

0.02250000

0.02250000

East Ferris, Township of

0.00988323

0.01278022

0.01865288

Elgin, County of

0.01419867

0.02605899

0.01178253

Elliot Lake, City of

0.02000000

0.02250000

0.00975863

Emo, Township of

0.01415777

0.01894193

0.02250000

Englehart, Town of

0.01686370

0.02250000

0.01900943

Espanola, Town of

0.01865656

0.02221114

0.01757632

Essex, County of

0.01513699

0.02375051

0.01860664

Evanturel, Township of

0.01313173

0.01010098

0.01274094

Fauquier-Strickland, Township of

0.01704849

0.00958099

0.00802784

Fort Frances, Town of

0.02000000

0.02135587

0.02033953

French River, Municipality of

0.01520000

0.01951066

 

Frontenac, County of

0.01780655

0.02060944

 

Gananoque, Separated Town of

0.02052152

0.02683223

0.01404333

Gauthier, Township of

0.01119715

0.00977553

 

Gillies, Township of

0.01457187

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01336864

0.00774373

 

Gore Bay, Town of

0.01371746

0.00953152

 

Greenstone, Municipality of

0.01442604

0.02250000

0.00360818

Grey, County of

0.01776402

0.02570141

0.01520000

Guelph, City of

0.01783995

0.02379998

0.02159313

Haldimand, County of

0.01724799

0.02475091

0.01862805

Haliburton, County of

0.01221948

0.01269879

 

Halton, Region of

0.01264346

0.01859195

0.01353050

Hamilton, City of

0.01659305

0.01673361

0.01392595

Harley, Township of

0.01520000

0.02250000

 

Harris, Township of

0.01713718

0.01174743

0.01245951

Hastings, County of

0.01128404

0.01413445

0.01207862

Hearst, Town of

0.01139889

0.01615324

0.00846208

Hilliard, Township of

0.01520000

 

0.02250000

Hilton Beach, Village of

0.01256225

0.01520000

 

Hilton, Township of

0.01075439

0.01091446

 

Hornepayne, Township of

0.01314888

0.01489556

 

Hudson, Township of

0.01701107

0.01436481

0.00669735

Huron, County of

0.01195616

0.01499499

0.00499141

Huron Shores, Municipality of

0.01863313

0.01520000

0.01392448

Ignace, Township of

0.01602884

0.01365730

0.01167905

Iroquois Falls, Town of

0.02000000

0.02159784

0.00944966

James, Township of

0.02000000

0.01618679

 

Jocelyn, Township of

0.01183885

0.01109232

 

Johnson, Township of

0.01307766

 

0.00842659

Joly, Township of

0.01174707

0.01520000

 

Kapuskasing, Town of

0.02000000

0.02161535

0.00923607

Kawartha Lakes, City of

0.01499871

0.02257389

0.02010156

Kearney, Town of

0.00808805

0.00797884

 

Kenora, City of

0.01779114

0.02241241

0.01216455

Kerns, Township of

0.00808584

 

0.01002917

Killarney, Municipality of

0.00826922

0.01480265

 

Kingston, City of

0.01842376

0.02530089

0.01706568

Kirkland Lake, Town of

0.02000000

0.02250000

0.01206316

La Vallee, Township of

0.01179792

0.01692656

0.02250000

Laird, Township of

0.01447707

0.01383280

 

Lake of The Woods, Township of

0.01280300

 

 

Lambton, County of

0.01803844

0.02512982

0.01409235

Lanark, County of

0.01630722

0.02700000

0.01901522

Larder Lake, Township of

0.01853097

0.01191515

 

Latchford, Town of

0.02000000

0.01520000

0.01591580

Leeds and Grenville, County of

0.01617848

0.02496972

0.01798252

Lennox and Addington, County of

0.01864741

0.02631959

0.01474791

London, City of

0.02300000

0.02700000

0.01921030

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01378177

0.01408294

0.01170951

Machar, Township of

0.01012178

0.00552439

0.00771181

Machin, Township of

0.01294283

0.00675979

0.01570245

Magnetawan, Municipality of

0.00831332

0.00922571

 

Manitouwadge, Township of

0.02000000

0.02250000

 

Marathon, Town of

0.02002734

0.02032768

 

Markstay-Warren, Municipality of

0.01225578

0.00960277

0.02250000

Matachewan, Township of

0.01860169

0.02250000

 

Mattawa, Town of

0.01420213

0.02250000

0.01269291

Mattawan, Township of

0.01881125

 

0.02250000

Mattice-Val Cote, Township of

0.01631433

0.02250000

0.00492977

McDougall, Township of

0.00754627

0.01727219

 

McGarry, Township of

0.01520000

0.00513429

 

McKellar, Township of

0.00817859

0.01520000

 

McMurrich/Monteith, Township of

0.01128694

0.00390821

0.00118720

Middlesex, County of

0.01599018

0.02229300

0.01600852

Moonbeam, Township of

0.02000000

0.01389914

0.01256388

Moosonee, Town of

0.00750232

0.01386210

 

Morley, Township of

0.01285459

0.00493619

0.02250000

Muskoka, District of

0.00753446

0.00943924

0.00510573

Nairn and Hyman, Township of

0.02000000

0.02250000

0.02250000

Neebing, Municipality of

0.00567475

0.01520000

0.02250000

Niagara, Region of

0.01520000

0.02488989

0.01490568

Nipigon, Township of

0.02000000

0.01520000

0.01738177

Nipissing, Township of

0.01183119

0.00232938

 

Norfolk, County of

0.01811767

0.02488134

0.01722199

North Bay, City of

0.02000000

0.01859127

0.01239394

Northeastern Manitoulin and the Islands, Town of

0.01088602

0.01352898

 

Northumberland, County of

0.01863614

0.02700000

0.01563231

O’Connor, Township of

0.01299804

0.01071530

 

Oliver and Paipoonge, Township of

0.01844475

0.02250000

0.01704386

Opasatika, Township of

0.01187326

0.01520000

0.00616508

Orillia, City of

0.01627117

0.02053234

0.02340769

Ottawa, City of

0.01702328

0.02039469

0.01659160

Owen Sound, City of

0.01788899

0.02386252

0.01520000

Oxford, County of

0.01966699

0.02700000

0.01243648

Papineau-Cameron, Township of

0.01057526

0.01680589

0.00681499

Parry Sound, Town of

0.00887997

0.00756071

0.01368902

Peel, Region of

0.01439162

0.01681288

0.01564158

Pelee, Township of

0.01471702

0.00940447

 

Pembroke, City of

0.02017404

0.02700000

0.01158715

Perry, Township of

0.01100252

0.00769912

0.00755074

Perth, County of

0.01450209

0.02236933

0.01732051

Peterborough, City of

0.01803590

0.02659890

0.01395701

Peterborough, County of

0.01412341

0.02232090

0.01310701

Pickle Lake, Township of

0.00683210

0.00116571

 

Plummer, Additional, Township of

0.01219740

0.01671594

0.00967959

Powassan, Municipality of

0.01100755

0.01337367

0.01003557

Prescott and Russell, County of

0.01560265

0.02409924

0.01295360

Prescott, Separate Town of

0.01826007

0.02700000

0.01503254

Prince, Township of

0.01699021

0.01506336

 

Prince Edward, County of

0.00904465

0.01978167

0.00599512

Quinte West, City of

0.01771885

0.02430804

0.01496430

Rainy River, Town of

0.01976921

0.01998540

0.02250000

Red Lake, Municipality of

0.02000000

0.02250000

 

Red Rock, Township of

0.01758092

0.02250000

0.01412593

Renfrew, County of

0.01720503

0.02614613

0.01373195

Ryerson, Township of

0.00884667

0.01090262

 

Sable-Spanish Rivers, Township of

0.01643248

0.01174055

 

Sault Ste. Marie, City of

0.01976102

0.02213389

0.01673634

Schreiber, Township of

0.02000000

 

 

Seguin, Township of

0.00677564

0.01443427

0.01231786

Shedden, Township of

0.01718008

0.01683057

 

Shuniah, Township of

0.02000000

0.02250000

0.02250000

Simcoe, County of

0.01511982

0.02440180

0.01669264

Sioux Lookout, Municipality of

0.01520000

0.02250000

 

Sioux Narrows-Nestors Falls, Township of

0.01280551

0.00857679

 

Smiths Falls, Separated Town of

0.02103344

0.02650803

0.01557812

Smooth Rock Falls, Town of

0.02003142

0.02234794

0.01156108

South Algonquin, Township of

0.00599230

0.01216782

 

South River, Village of

0.01119730

0.00916934

0.00443824

St. Charles, Municipality of

0.00704481

 

0.02250000

St. Joseph, Township of

0.00844662

0.01431730

 

St. Marys, Separated Town of

0.01330688

0.02419888

0.01575481

St. Thomas, City of

0.01875432

0.02643076

0.01024896

Stormont, Dundas and Glengarry, County of

0.01990051

0.02365808

0.01349768

Stratford, City of

0.02169483

0.02700000

0.01366291

Strong, Township of

0.00848183

0.01520000

0.00713281

Sudbury, City of Greater

0.01894387

0.02250000

0.01508903

Sundridge, Village of

0.01119461

0.01221311

0.00765204

Tarbutt and Tarbutt, Additional, Township of

0.01264283

0.01645458

 

Tehkummah, Township of

0.01156671

0.01014610

 

Temagami, Municipality of

0.01852731

0.02250000

0.01122840

Temiskaming Shores, Town of

0.02000000

0.02235210

0.00962958

Terrace Bay, Township of

0.01967587

0.02250000

 

The Archipelago, Township of

0.00703942

0.00862926

 

The North Shore, Township of

0.02000000

0.01987148

 

Thessalon, Town of

0.01400384

0.01441869

0.00746479

Thornloe, Village of

0.01170637

0.01749597

 

Thunder Bay, City of

0.02000000

0.02250000

0.02250000

Timmins, City of

0.01759754

0.02250000

0.02143077

Toronto, City of

0.01803060

0.01861811

0.01742512

Val Rita-Harty, Township of

0.01927541

0.01575813

0.00797671

Waterloo, Region of

0.01901918

0.02428659

0.01260818

Wawa, Township of

0.02000000

0.01737825

 

Wellington, County of

0.01253382

0.02142719

0.01932380

West Nipissing, Municipality of

0.01378937

0.01649115

0.02013541

White River, Township of

0.02000000

0.01846754

 

Whitestone, Municipality of

0.00732707

0.00993246

 

Windsor, City of

0.01776761

0.02564702

0.01803589

York, Region of

0.01385926

0.01552479

0.01694514

6. Table 18 of the Regulation is revoked and the following substituted:

Table 18
tax rates for business properties in municipalities with optional Commercial classes for 2009

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

0.01912724

0.01520000

0.01973007

0.01315079

Espanola, Town of

0.01854006

 

0.02000000

 

Essex, County of

0.01512046

0.01530951

0.01577677

0.00784480

Hamilton, City of

0.01659305

0.01659305

0.01659305

0.01659305

Kenora, City of

0.01762489

0.02000000

0.02000000

0.01520000

Lambton, County of

0.01772963

0.01665904

0.02023103

0.01170683

Marathon, Town of

0.02000000

 

0.01958818

0.01734523

Ottawa, City of

0.01650981

0.01968664

0.01359733

0.01056766

Owen Sound, City of

0.01781604

0.01632756

0.01862346

0.00881897

Sault Ste. Marie, City of

0.01973010

0.02000000

0.01979828

0.01520000

Smooth Rock Falls, Town of

0.02000000

 

 

0.02000000

Windsor, City of

0.01801653

0.01762903

0.01751585

0.00958286

7. Table 19 of the Regulation is revoked and the following substituted:

Table 19
tax rates for business properties in municipalities with optional industrial classes for 2009

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01670866

0.02250000

Chatham-Kent, Municipality of

0.02624006

0.02700000

Dryden, City of

0.01698200

0.02250000

Dubreuilville, Township of

0.01924892

0.02250000

Elgin, County of

0.02467660

0.02700000

Espanola, Town of

0.01796322

0.02250000

Essex, County of

0.02251605

0.02700000

Fort Frances, Town of

0.01499303

0.02250000

Hamilton, City of

0.01673361

0.01673361

Hearst, Town of

0.01520000

0.01718669

Iroquois Falls, Town of

0.01520000

0.02250000

James, Township of

0.01557339

0.01618952

Kapuskasing, Town of

0.01707951

0.02250000

Kenora, City of

0.02182089

0.02250000

Lambton, County of

0.02291152

0.02700000

Leeds and Grenville, County of

0.02315150

0.02700000

Lennox and Addington, County of

0.02456077

0.02700000

Ottawa, City of

0.02159293

0.01879219

Owen Sound, City of

0.01718595

0.02700000

Powassan, Municipality of

0.01315943

0.01520000

Prescott and Russell, County of

0.02315882

0.02700000

Quinte West, City of

0.02380279

0.02611017

Red Lake, Municipality of

0.02250000

0.02250000

Renfrew, County of

0.02549975

0.02700000

Sault Ste. Marie, City of

0.02050528

0.02250000

Smooth Rock Falls, Town of

0.01805520

0.02250000

St. Thomas, City of

0.02499942

0.02700000

Stormont, Dundas and Glengarry, County of

0.02269216

0.02700000

Sudbury, City of Greater

0.02250000

0.02250000

Thessalon, Town of

0.00955546

0.01616874

Thunder Bay, City of

0.02250000

0.02250000

Timmins, City of

0.02250000

0.02250000

Windsor, City of

0.02405965

0.02700000

8. Table 20 of the Regulation is revoked and the following substituted:

table 20
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2008

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

0.01328964

 

0.01319226

Nipissing Combined School Boards

0.01286254

0.01520000

0.02250000

Parry Sound, District of

 

 

 

South River Township School Authority

0.00890978

 

 

West Parry Sound Board of Education

0.00730962

0.00644760

 

East Parry Sound Board of Education

0.01146680

0.02021254

0.01157064

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01152457

0.01099816

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01745918

0.01906879

 

Espanola Locality Education

0.01353241

0.00654805

 

Chapleau Locality Education

0.01035335

0.01520000

 

Foleyet DSA Locality Education

0.01155734

 

 

Gogama DSA Locality Education

0.00848733

 

 

Asquith Garvey DSA Locality Education

0.00579510

0.01451173

 

Missarenda DSA Locality Education

0.00633884

0.00381179

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.02000000

0.02250000

0.01646578

Timiskaming Locality Education

0.02000000

0.02250000

0.01585750

Cochrane, District of

 

 

 

Hearst Locality Education

0.00927532

0.01162794

0.00608341

Kap SRF and District Locality Education

0.01660298

0.00333525

0.00800552

Cochrane-Iroquois Falls Locality Education

0.01216904

0.02032768

0.00831526

James Bay Lowlands Locality Education

0.02000000

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.02000000

0.02250000

0.01494554

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00057524

 

 

Nipigon Red Rock Locality Education

0.00370982

 

0.01755864

Lake Superior Locality Education

0.02000000

0.01847840

 

Lakehead Locality Education

0.01799008

0.02250000

0.02250000

Auden DSA Locality Education

0.00579206

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00687336

 

 

Savant Lake DSA Locality Education

0.00645170

 

 

Upsala DSA Locality Education

0.00632701

0.00465788

0.00317675

Rainy River, District of

 

 

 

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

0.00913142

0.01344653

 

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

0.00761138

0.00901840

 

Mine Centre DSA Locality Education

0.00351634

0.00252411

 

Atikokan Locality Education

0.01883557

0.02250000

0.02250000

Kenora, District of

 

 

 

Summer Beaver DSA Locality Education

0.00146143

 

 

Kenora Locality Education

0.01822138

0.01520000

0.02250000

Dryden Locality Education (assessment roll numbers beginning with “6060”)

0.01121689

0.01408804

0.01736057

Keewatin-Patricia District Locality Education

0.01010345

 

 

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

0.01520000

 

0.01569635

Red Lake Locality Education

0.01160494

0.01631377

0.01674899

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

0.01276809

0.00886123

0.01907406

Sturgeon Lake Locality Education

0.00583079

 

 

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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: March 10, 2009.