Provincial Land Tax Act, 2006

ONTARIO REGULATION 224/09

Tax Rates

Consolidation Period:  From January 1, 2025 to the e-Laws currency date.

Last amendment: 513/24.

Legislative History: 446/12, 41/14, 146/15, 103/16, 450/16, 25/18, 513/24.

This is the English version of a bilingual regulation.

Tax rate

1. (1) For the purposes of subsection 4 (1) of the Act, for land in a locality,

(a) the tax rate for 2018 for the property in classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 2;

(b) the tax rate for 2019 for the property in classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 3;

(c) the tax rate for 2020 for the property in classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 4; and

(d) the tax rate for 2021 and subsequent taxation years for the property in classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 5. O. Reg. 25/18, s. 1.

(2) For the purposes of subsection 4 (1) of the Act, for land not in a locality,

(a) the tax rate for 2018 for the property in classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 2;

(b) the tax rate for 2019 for the property in classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 3;

(c) the tax rate for 2020 for the property in classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 4; and

(d) the tax rate for 2021 and subsequent taxation years for the property in classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 5. O. Reg. 25/18, s. 1.

Tax rate, railway companies and power utilities

2. (1) The tax rate imposed on land described in paragraph 1 of subsection 5 (2) of the Act is,

(a) $0.71 per acre for 2018;

(b) $0.82 per acre for 2019;

(c) $0.94 per acre for 2020; and

(d) $1.03 per acre for 2021 and subsequent taxation years. O. Reg. 25/18, s. 2.

(2) The tax rate imposed on land described in paragraph 2 of subsection 5 (2) of the Act is,

(a) $7.53 per acre for 2018;

(b) $8.71 per acre for 2019;

(c) $9.98 per acre for 2020; and

(d) $10.92 per acre for 2021 and subsequent taxation years. O. Reg. 25/18, s. 2.

Prescribed power utilities

3. (1) A designated electricity utility, as defined in subsection 19.0.1 (5) of the Assessment Act, is prescribed as a power utility for the purposes of paragraph 2 of subsection 5 (2) of the Provincial Land Tax Act, 2006. O. Reg. 224/09, s. 3 (1).

(2) The following corporations are prescribed as power utilities for the purposes of paragraph 2 of subsection 5 (2) of the Act:

1. Great Lakes Power Limited.

2. Canadian Niagara Power Company Limited.

3. Cedar Rapids Transmission Company Limited.

4. Inco Limited.

5. NAV Canada.

6. Cornwall Street Railway Light & Power Company Limited. O. Reg. 224/09, s. 3 (2).

Minimum annual tax

4. The minimum amount of tax payable under the Act on land for a taxation year is,

(a) $12.50 in respect of land in the farm property class or the managed forests property class;

(b) $50 in respect of land in any other property class. O. Reg. 103/16, s. 3.

5. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 224/09, s. 5.

Table 1
tax rates for land in a locality

Item	Column 1 Property Class	Column 2 2018 Rate	Column 3 2019 Rate	Column 4 2020 Rate	Column 5 2021 and Subsequent Taxation Years Rate
1.	Residential Property Class	0.00237000	0.00242000	0.00247000	0.00250000
2.	Multi-Residential Property Class	0.00237000	0.00242000	0.00247000	0.00250000
3.	Farm Property Class	0.00059250	0.00060500	0.00061750	0.00062500
4.	Managed Forests Property Class	0.00059250	0.00060500	0.00061750	0.00062500
5.	Commercial Property Class	0.00215000	0.00247000	0.00279000	0.00300000
6.	Industrial Property Class	0.00215000	0.00247000	0.00279000	0.00300000
7.	Pipe Line Property Class	0.00661000	0.00726000	0.00791000	0.00850000
8.	Landfill Property Class	0.00215000	0.00247000	0.00279000	0.00300000
9.	Aggregate Extraction Property Class	N/A	N/A	N1A	0.00244200

O. Reg. 25/18, s. 3; O. Reg. 513/24, s. 1.

 

Table 2
tax rates for land not in a locality

Item	Column 1 Property Class	Column 2 2018 Rate	Column 3 2019 Rate	Column 4 2020 Rate	Column 5 2021 and Subsequent Taxation Years Rate
1.	Residential Property Class	0.00155000	0.00195000	0.00235000	0.00250000
2.	Multi-Residential Property Class	0.00155000	0.00195000	0.00235000	0.00250000
3.	Farm Property Class	0.00038750	0.00048750	0.00058750	0.00062500
4.	Managed Forests Property Class	0.00038750	0.00048750	0.00058750	0.00062500
5.	Commercial Property Class	0.00215000	0.00247000	0.00279000	0.00300000
6.	Industrial Property Class	0.00215000	0.00247000	0.00279000	0.00300000
7.	Pipe Line Property Class	0.00661000	0.00726000	0.00791000	0.00850000
8.	Landfill Property Class	0.00215000	0.00247000	0.00279000	0.00300000
9.	Aggregate Extraction Property Class	N/A	N/A	N/A	0.00244200

O. Reg. 25/18, s. 3; O. Reg. 513/24, s. 2.