O. Reg. 392/98: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS, Education Act, R.S.O. 1990, c. E.2
Education Act 
  Loi sur l’éducation
ONTARIO REGULATION 392/98
TAX MATTERS — TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS
Historical version for the period March 28, 2007 to July 22, 2012.
Last amendment: O. Reg. 123/07.
This Regulation is made in English only.
1. This Regulation applies with respect to land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001 and land described in paragraphs 1 and 2 of subsection 280 (1) of the City of Toronto Act, 2006. O. Reg. 392/98, s. 1; O. Reg. 81/04, s. 1; O. Reg. 123/07, s. 1.
2. For the purposes of section 257.7 of the Act, the following is prescribed as the tax rate for school purposes for the applicable land in a geographic area listed in Column 1 of Table 1:
1. For land described in paragraph 1 of subsection 315 (1) of the Municipal Act, 2001 or paragraph 1 of subsection 280 (1) of the City of Toronto Act, 2006 that is located in the geographic area, it is the tax rate set out in Column 2 of the Table.
2. For land described in paragraph 2 of subsection 315 (1) of the Municipal Act, 2001 or paragraph 2 of subsection 280 (1) of the City of Toronto Act, 2006 that is located in the geographic area, it is the tax rate set out in Column 3 of the Table. O. Reg. 123/07, s. 2.
3.-10. Revoked: O. Reg. 123/07, s. 3.
TABLE 1 
  TAX RATES
| Item | Column 1 | Column 2 | Column 3 | 
| Geographic area | Tax rates for railway rights-of-way, expressed as dollars per acre | Tax rates for electrical corridors, expressed as dollars per acre | |
| 1. | The City of Toronto | 822.69 | 1,208.66 | 
| 1.1 | The regional municipalities of Durham, Halton, Peel and York | 822.69 | 1,208.66 | 
| 2. | The Regional Municipality of Ottawa-Carleton and the counties of Lanark, Leeds and Grenville, Prescott and Russell, Renfrew and Stormont, Dundas and Glengarry, including the separated municipalities situated in those counties | 127.38 | 623.80 | 
| 3. | The counties of Frontenac, Haliburton, Hastings, Lennox and Addington, Northumberland, Peterborough, Prince Edward and Victoria, including the separated municipalities situated in those counties | 53.62 | 34.46 | 
| 4. | The regional municipalities of Hamilton-Wentworth, Niagara and Waterloo | 291.60 | 436.50 | 
| 5. | The Regional Municipality of Haldimand-Norfolk, the County of Oxford, and the counties of Brant, Elgin, Essex, Kent, Lambton and Middlesex, including the separated municipalities situated in those counties | 114.98 | 86.09 | 
| 6. | The counties of Bruce, Dufferin, Grey, Huron, Perth, Simcoe and Wellington, including the separated municipalities situated in those counties | 74.12 | 34.39 | 
| 7. | The Regional Municipality of Sudbury and the districts of Algoma, Manitoulin and Sudbury | 42.49 | 13.32 | 
| 8. | The District Municipality of Muskoka, and the districts of Cochrane, Nipissing, Parry Sound and Timiskaming | 24.78 | 75.99 | 
| 9. | The districts of Kenora, Rainy River, and Thunder Bay | 15.43 | 149.75 | 
O. Reg. 494/98, s. 1; O. Reg. 81/04, s. 8; O. Reg. 123/07, s. 4.
TABLES 2-22 Revoked: O. Reg. 123/07, s. 5.