You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

Provincial Land Tax Act, 2006
Loi de 2006 sur l’impôt foncier provincial

ONTARIO REGULATION 224/09

TAX RATES

Historical version for the period December 20, 2012 to December 31, 2012.

Last amendment: O. Reg. 446/12.

This Regulation is made in English only.

Tax rate

1. (1) For the purposes of subsection 4 (1) of the Act, for land in a locality, the tax rate for the property classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 2. O. Reg. 224/09, s. 1 (1).

Note: On January 1, 2013, subsection (1) is amended by adding “for 2013” after “the tax rate”. (See: O. Reg. 446/12, ss. 1 (1), 3)

(2) For the purposes of subsection 4 (1) of the Act, for land not in a locality, the tax rate for the property classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 2. O. Reg. 224/09, s. 1 (2).

Note: On January 1, 2013, subsection (2) is amended by adding “for 2013” after “the tax rate”. (See: O. Reg. 446/12, ss. 1 (2), 3)

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 $0.09 per acre. O. Reg. 224/09, s. 2 (1).

(2) The tax rate imposed on land described in paragraph 2 of subsection 5 (2) of the Act is $2.05 per acre. O. Reg. 224/09, s. 2 (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. For the purposes of subsection 5 (3) of the Act, the minimum annual tax payable under the Act in respect of any land is $6. O. Reg. 224/09, s. 4.

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

Property Class

Rate

Residential Property Class

0.00169776

Multi-residential Property Class

0.00169776

Farm Property Class

0.00042444

Managed Forests Property Class

0.00042444

Commercial Property Class

0.00054642

Industrial Property Class

0.00037936

Pipe Line Property Class

0.00193903

O. Reg. 224/09, Table 1.

Note: On January 1, 2013, Table 1 is revoked and the following substituted: (See: O. Reg. 446/12, ss. 2, 3)

TABLE 1
TAX RATES FOR LAND IN A LOCALITY

Property Class

Rate

Residential Property Class

0.00161727

Multi-residential Property Class

0.00161727

Farm Property Class

0.00040432

Managed Forests Property Class

0.00040432

Commercial Property Class

0.00054436

Industrial Property Class

0.00039189

Pipe Line Property Class

0.00190290

O. Reg. 446/12, s. 2.

TABLE 2
TAX RATES FOR LAND NOT IN A LOCALITY

Property Class

Rate

Residential Property Class

0.00025520

Multi-residential Property Class

0.00025520

Farm Property Class

0.00006380

Managed Forests Property Class

0.00006380

Commercial Property Class

0.00054642

Industrial Property Class

0.00037936

Pipe Line Property Class

0.00193903

O. Reg. 224/09, Table 2.

Note: On January 1, 2013, Table 2 is revoked and the following substituted: (See: O. Reg. 446/12, ss. 2, 3)

TABLE 2
TAX RATES FOR LAND NOT IN A LOCALITY

Property Class

Rate

Residential Property Class

0.00025393

Multi-residential Property Class

0.00025393

Farm Property Class

0.00006348

Managed Forests Property Class

0.00006348

Commercial Property Class

0.00054436

Industrial Property Class

0.00039189

Pipe Line Property Class

0.00190290

O. Reg. 446/12, s. 2.