Important: This version of the e-Laws website will be upgraded to a new version in the coming weeks.
You can try the beta version of the new e-Laws at ontario.ca/laws-beta.
O. Reg. 224/09: TAX RATES
under Provincial Land Tax Act, 2006, S.O. 2006, c. 33, Sched. Z.2
Skip to contentProvincial Land Tax Act, 2006
ONTARIO REGULATION 224/09
Tax Rates
Historical version for the period December 13, 2016 to February 12, 2018.
Last amendment: O. Reg. 450/16.
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 2016 for the property classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 2; and
(b) the tax rate for 2017 for the property classes set out in Column 1 of Table 1 is the rate set out opposite the property class in Column 3. O. Reg. 450/16, s. 1.
(2) For the purposes of subsection 4 (1) of the Act, for land not in a locality,
(a) the tax rate for 2016 for the property classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 2; and
(b) the tax rate for 2017 for the property classes set out in Column 1 of Table 2 is the rate set out opposite the property class in Column 3. O. Reg. 450/16, 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) $0.24 per acre for 2016; and
(b) $0.55 per acre for 2017. O. Reg. 450/16, s. 1.
(2) The tax rate imposed on land described in paragraph 2 of subsection 5 (2) of the Act is,
(a) $5.05 per acre for 2016; and
(b) $6.41 per acre for 2017. O. Reg. 450/16, s. 1.
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 2016 Rate |
Column 3 2017 Rate |
1. |
Residential Property Class |
0.002117 |
0.00232 |
2. |
Multi-Residential Property Class |
0.002117 |
0.00232 |
3. |
Farm Property Class |
0.000529 |
0.00058 |
4. |
Managed Forests Property Class |
0.000529 |
0.00058 |
5. |
Commercial Property Class |
0.001344 |
0.00183 |
6. |
Industrial Property Class |
0.001192 |
0.00183 |
7. |
Pipe Line Property Class |
0.004803 |
0.00596 |
8. |
Landfill Property Class |
N/A |
0.00183 |
O. Reg. 450/16, s. 2.
Table 2
tax rates for land not in a locality
Item |
Column 1 Property Class |
Column 2 2016 Rate |
Column 3 2017 Rate |
1. |
Residential Property Class |
0.000754 |
0.00115 |
2. |
Multi-Residential Property Class |
0.000754 |
0.00115 |
3. |
Farm Property Class |
0.000188 |
0.00029 |
4. |
Managed Forests Property Class |
0.000188 |
0.00029 |
5. |
Commercial Property Class |
0.001344 |
0.00183 |
6. |
Industrial Property Class |
0.001192 |
0.00183 |
7. |
Pipe Line Property Class |
0.004803 |
0.00596 |
8. |
Landfill Property Class |
N/A |
0.00183 |
O. Reg. 450/16, s. 2.