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Education Act
Loi sur l’éducation

ONTARIO REGULATION 400/98

Amended to O. Reg. 373/03

TAX MATTERS — TAX RATES FOR SCHOOL PURPOSES

Historical version for the period September 5, 2003 to April 25, 2004.

This Regulation is made in English only.

CONTENTS

   

Sections

 

Residential Property

1

 

Pipeline Property Class

2

 

Business Property in Unattached Unorganized Territory

3

 

Business Property in Municipalities

4-6

 

Tax Rates for 2000 for Business Properties in Municipalities

7-11

 

City of Ottawa

12

Table 1

Tax rates for the pipeline property class in organized territory

 

Table 2

Tax rates for business property in unattached unorganized territory for 1998

 

Table 3

Tax rates for business property in unattached unorganized territory for 1999

 

Table 4

Tax rates for specified business property classes in specified municipalities for 1999

 

Table 5

Tax rate adjustments to tax rates in table 4

 

Table 6

Tax rates for business properties in unattached unorganized territory for 2000

 

Table 7

Tax rates for business property classes in specified municipalities for 2000

 

Table 8

Tax rates for business properties in municipalities for 2001

 

Table 9

Tax rates for business properties in unattached unorganized territory for 2001

 

Table 10

Tax rates for business properties in municipalities for 2002

 

Table 11

Tax rates for business properties in unattached unorganized territories for 2002

 

Table 12

Tax rates for specified municipalities for 2002

 

Table 13

Tax rates for business properties in municipalities for 2003

 

Table 14

Tax rates for business properties in unattached unorganized territories for 2003

 

Residential Property

1. (1) Subject to subsections (2) and (3), the tax rate for school purposes for residential property for the purposes of section 257.7 of the Act is prescribed as the following percentage of the assessed value of the property:

1. 0.414 per cent per year for 1999 and 2000.

2. 0.373 per cent per year for 2001 and 2002.

3. 0.335 per cent per year for 2003. O. Reg. 169/01, s. 1; O. Reg. 74/03, s. 1 (1, 2).

(2) The tax rate for school purposes for property in the farmlands property class and the managed forests property class, as prescribed under the Assessment Act, is the following percentage of the assessed value of the property:

1. 0.1035 per cent per year for 1999 and 2000.

2. 0.09325 per cent per year for 2001 and 2002. O. Reg. 169/01, s. 1; O. Reg. 74/03, s. 1 (3).

(3) The tax rate for school purposes for 2003 for property in the farm property class and the managed forests property class, as prescribed under the Assessment Act, is 0.08375 per cent of the assessed value of the property. O. Reg. 74/03, s. 1 (4).

Pipeline Property Class

2. (1) This section applies with respect to property in the pipeline property class, as prescribed under the Assessment Act, that is in a municipality. O. Reg. 400/98, s. 2 (1).

(2) For 1998, 1999 and 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 for the pipeline property class is the tax rate in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 2.

(3) For 2000, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipalities not referred to in Table 1 for the pipeline property class is 1.719 per cent of the assessed value of the property. O. Reg. 169/01, s. 2.

(4) For 2001, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 8 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 2.

(5) For 2002, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 138/02, s. 1.

(6) For 2003, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 for the pipeline property class is the tax rate in the column entitled “Pipeline Property Class” in the Table set out opposite the name of the municipality. O. Reg. 74/03, s. 2.

Business Property in Unattached Unorganized Territory

3. (1) This section applies with respect to business property that is in territory without municipal organization that is not deemed under section 56 of the Act or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 438/98, s. 2.

(2) The tax rates set out in Table 2 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 1998 for the territories set out in Table 2 for the property classes, prescribed under the Assessment Act, set out in Table 2. O. Reg. 438/98, s. 2.

(2.1) Subject to subsection (2.2), the tax rates set out in Table 2 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 1999 for the territories set out in Table 2 for the property classes, prescribed under the Assessment Act, set out in Table 2. O. Reg. 395/99, s. 1 (1).

(2.2) The tax rates set out in Table 3 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 1999 for the territories set out in Table 3 for the property classes, prescribed under the Assessment Act, set out in Table 3, instead of the tax rates for the territories in Table 2. O. Reg. 395/99, s. 1 (1).

(2.3) Subject to subsection (2.4), the tax rates set out in Table 2 or 3, as the case may be, are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2000 for the territories set out in Table 2 or 3 for the property classes, prescribed under the Assessment Act, set out in Table 2 or 3. O. Reg. 287/00, s. 1 (1).

(2.4) The tax rates set out in Table 6 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2000 for the territories set out in Table 6 for the property classes, prescribed under the Assessment Act, set out in Table 6, instead of the tax rates for the territories in Table 2. O. Reg. 287/00, s. 1 (1).

(2.5) The tax rates set out in Table 9 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2001 for the territories set out in Table 9 for the property classes, prescribed under the Assessment Act, that are set out in Table 9. O. Reg. 520/01, s. 1 (1).

(2.6) The tax rates set out in Table 11 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2002 for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 138/02, s. 2 (1).

(2.7) The tax rates set out in Table 14 are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for 2003 for the property classes prescribed under the Assessment Act in the territories set out in the Table. O. Reg. 74/03, s. 3 (1).

(3) The tax rates prescribed under subsections (2), (2.1), (2.2), (2.3), (2.4), (2.5), (2.6) and (2.7) are reduced as follows for the subclasses for vacant land and excess land prescribed under the Assessment Act for the commercial property class and the industrial property class:

1. The tax rate for the subclass for the commercial property class shall be reduced by 30 per cent.

2. The tax rate for the subclass for the industrial property class shall be reduced by 35 per cent. O. Reg. 499/98, s. 1; O. Reg. 395/99, s. 1 (2); O. Reg. 287/00, s. 1 (2); O. Reg. 520/01, s. 1 (2); O. Reg. 138/02, s. 2 (2); O. Reg. 74/03, s. 3 (2).

Business Property in Municipalities

4. (1) This section applies with respect to business property, as defined in section 257.5 of the Act, other than property described in clause (c) of that definition and property in the pipeline property class, so long as that business property is within a municipality or is deemed under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 308/99, s. 1.

(2) Subject to subsections (3) and (4), the tax rate for school purposes set for 1998 by a municipality other than a lower tier municipality is prescribed as the tax rate for school purposes for that municipality for 1999, for the purposes of section 257.7 of the Act. O. Reg. 308/99, s. 1.

(3) Subject to subsection (4), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality, the tax rate for 1999 shall be equal to 98 per cent of the tax rate for school purposes set for 1998. O. Reg. 308/99, s. 1.

(4) If the weighted average tax rate for 1998 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) or (3) shall be reduced for 1999 by an amount equal to one-seventh of the difference between the tax rate set for 1998 and 3.3 per cent. O. Reg. 308/99, s. 1.

(5) The definitions set out in subsection 257.12.2 (9) of the Act apply for the purposes of this section. O. Reg. 308/99, s. 1.

(6) In addition to the reduction provided under subsection (4), the tax rate for 1999 for the City of Brockville shall be reduced for property in the industrial property class by 0.3409 per cent. O. Reg. 395/99, s. 2 (1).

(7) In addition to the reduction provided under subsection (4), the tax rate for 1999 in the City of Belleville shall be reduced for property in the industrial property class by 0.3206 per cent. O. Reg. 308/99, s. 1.

(8) In addition to the reduction provided under subsection (4), the tax rate for 1999 in The Regional Municipality of Hamilton-Wentworth shall be reduced,

(a) for the assessment or portion thereof on the 1999 assessment roll, as returned, that does not exceed $500,000 on property in the industrial property class, by 0.165985 per cent;

(b) for the portion of the assessment on the 1999 assessment roll, as returned, that exceeds $500,000 on property in the industrial property class, by 0.207481 per cent; and

(c) for property in the large industrial property class, by 0.235292 per cent. O. Reg. 395/99, s. 2 (2).

(9) In addition to the reduction provided under subsection (4), the tax rate for 1999 in The Regional Municipality of Niagara shall be reduced,

(a) for property in the industrial property class, by 0.063717 per cent; and

(b) for property in the large industrial property class, by 0.084523 per cent. O. Reg. 395/99, s. 2 (2); O. Reg. 421/99, s. 1.

5. (1) Despite section 4 and subject to subsection (2), the tax rates for school purposes for 1999 for the municipalities and property classes set out in Table 4 are as set out in Table 4. O. Reg. 421/99, s. 2.

(2) The tax rates for school purposes for the municipalities and property classes set out in Table 4, other than the Town of New Liskeard, shall be adjusted for 1999 as provided in Table 5. O. Reg. 421/99, s. 2.

6. For 1999 and subsequent years, the tax rate for school purposes for the Township of Mattice-Val Coté, expressed as a fraction of assessed value, for property in the industrial property class is 0.033. O. Reg. 598/99, s. 1.

Tax Rates for 2000 for Business Properties in Municipalities

7. (1) This section applies with respect to business property as defined in section 257.5 of the Act, other than property described in clause (c) of that definition and property in the pipeline property class, so long as the business property is within a municipality or is deemed under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 287/00, s. 2.

(2) The prescribed tax rate for school purposes in a municipality for 2000 for the purposes of section 257.7 of the Act shall be equal to,

(a) the tax rate for school purposes prescribed for 1999 in section 4 or Table 4 for the municipality, in cases other than the case described in clause (b); or

(b) 98 per cent of the tax rate described in clause (a), if Division C of Part XXII.2 of the Municipal Act applies with respect to the municipality in 2000 and did not apply in 1999. O. Reg. 287/00, s. 2.

(3) If the weighted average tax rate for 1999 for each of the commercial classes and industrial classes, as determined under paragraph 1 of subsection 257.12.2 (6) of the Act, exceeds 3.3 per cent, the tax rate determined under subsection (2) shall be reduced for 2000 by an amount equal to one-sixth of the difference between the tax rate established for 1999 and 3.3 per cent. O. Reg. 287/00, s. 2.

(4) For the purposes of subsection (3), if a by-law under section 368.2 of the Municipal Act applies to property in the commercial property class in the municipality for 2000, the reduction in the tax rate shall be determined as follows:

1. Determine the 2000 tax rates set for occupied property in the commercial property class in the by-law under section 368.2 of that Act.

2. Determine the portion of the 2000 assessment subject to the same tax rate as follows:

i. If a reduction under section 368.1 of that Act applies, determine the assessment of all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.

ii. Otherwise, determine the assessment for all property subject to each tax rate for occupied property specified in the by-law under section 368.2 of that Act in the municipality, as set out on the 2000 assessment roll or rolls, as returned.

3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each portion of the commercial property class subject to that tax rate.

4. Total the amount of the tax determined under paragraph 3 for the commercial property class.

5. Total the amount of the assessment under paragraph 2 for the commercial property class.

6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.

7. Subtract 0.033000 from the quotient determined under paragraph 6.

8. Divide the difference by 6.

9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.

10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).

11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.

12. Multiply the 1999 tax rate for school purposes levied by the municipality for each portion of the assessment in the commercial property class by the quotient determined under paragraph 11. O. Reg. 287/00, s. 2.

(5) For the purposes of subsection (3), if the commercial classes in a municipality comprise the commercial property class and another property class, the reduction in the tax rate shall be determined as follows:

1. Determine the tax rate set by the municipality in 1999 in each of the commercial classes.

2. Determine the 2000 assessment for each of the commercial classes as follows:

i. If a reduction under section 368.1 of the Municipal Act applies, determine the assessment of all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned, and reduce it by an amount equal to the assessment with respect to which the percentage reduction in section 368.1 of that Act applies multiplied by that percentage reduction.

ii. Otherwise, determine the assessment for all property in each of the commercial classes in the municipality, as set out on the 2000 assessment roll or rolls, as returned.

3. Multiply the tax rate under paragraph 1 by the amount of the assessment for each of the commercial classes.

4. Total the amount of the tax determined under paragraph 3 for all of the commercial classes.

5. Total the amount of the assessment under paragraph 2 for all of the commercial classes.

6. Divide the amount determined under paragraph 4 by the amount determined under paragraph 5.

7. Subtract 0.033000 from the quotient determined under paragraph 6.

8. Divide the difference by 6.

9. Subtract the quotient determined under paragraph 8 from the quotient determined under paragraph 6.

10. Subtract from the amount determined under paragraph 9 any further reduction specified for the municipality under any subsection of section 7 other than under clause 7 (2) (b).

11. Divide the amount determined under paragraph 10 by the quotient determined under paragraph 6.

12. Multiply the 1999 tax rate for school purposes levied by the municipality for each of the commercial classes by the quotient determined under paragraph 11. O. Reg. 287/00, s. 2.

(6) Subsections (4) and (5) also apply, with necessary modifications, with respect to property in the industrial property class or in one of the industrial property classes. O. Reg. 287/00, s. 2.

(6.1) In addition to the reduction provided under subsection (3), the tax rate for 2000 in The Regional Municipality of Hamilton-Wentworth shall be reduced,

(a) for the portion of the assessment on the 2000 assessment roll, as returned, that does not exceed $500,000 on property in the industrial property class, by 0.00168106;

(b) for the portion of the assessment on the 2000 assessment roll, as returned, that exceeds $500,000 on property in the industrial property class, by 0.00210133; and

(c) for property in the large industrial class, by 0.00219175. O. Reg. 516/00, s. 1.

(6.2) In addition to the reduction provided under subsection (3), the tax rate for 2000 in The Regional Municipality of Niagara shall be reduced for property in the large industrial class by 0.00118970. O. Reg. 516/00, s. 1.

(7) The definitions set out in subsection 257.12.2 (9) of the Act apply for the purposes of this section. O. Reg. 287/00, s. 2.

(8) In this section,

“2000 assessment roll or rolls” means the 1999 assessment roll or rolls for taxation in 2000. O. Reg. 287/00, s. 2.

8. (1) Despite section 7, the tax rates for school purposes for 2000 for the municipalities and property classes set out in Table 7 are as set out in Table 7. O. Reg. 287/00, s. 2.

(2) The tax rate for school purposes for Kingston in the industrial property class for 2000 is 0.03949971, but shall be reduced for 2000 by 0.00003967. O. Reg. 516/00, s. 2.

(3) The tax rate for school purposes for the City of Cornwall in the industrial property class shall be reduced for 2000 by 0.00092437. O. Reg. 516/00, s. 2.

(4) Despite section 7, the tax rate for school purposes for the Township of Shedden in the industrial property class for 2000 is 0.01684752. O. Reg. 516/00, s. 2.

(5) Despite section 7, the tax rate for school purposes for the Township of Sioux Narrows in the industrial property class for 2000 is 0.01694620. O. Reg. 516/00, s. 2.

(6) The tax rate for school purposes for The Regional Municipality of Ottawa-Carleton in the professional sports facility property class for 2000 is 0.03067600, but shall be reduced for 2000 by 0.02456700. O. Reg. 516/00, s. 2.

(7) The tax rate for school purposes for the City of Ottawa in the professional sports facility property class for 2001 is 0.022831, but shall be reduced for 2001 by 0.02080579. O. Reg. 421/01, s. 1.

(8) Despite section 7, the tax rate for school purposes for 2000 for the City of Elliott Lake for property in the industrial property class is 0.03300000. O. Reg. 138/02, s. 3.

(9) Despite section 7, the tax rates for school purposes for 2000 for the Municipality of Magnetawan are,

(a) 0.01114944 for property in the commercial property class; and

(b) 0.00794849 for property in the industrial property class. O. Reg. 138/02, s. 3.

(10) Despite section 7, the tax rates for school purposes for 2000 for the City of Owen Sound are,

(a) 0.03741497 for property in the industrial property class; and

(b) 0.04512568 for property in the large industrial property class. O. Reg. 138/02, s. 3.

9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 368.3 (1) of the Municipal Act, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality. O. Reg. 169/01, s. 3.

(2) For 2001, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 8 are the following rates for the following classes of property:

1. For the commercial classes, the annual tax rate is the rate in the column entitled “Commercial Classes” in the Table set out opposite the name of the municipality.

2. For the industrial classes, the annual tax rate is the rate in the column entitled “Industrial Classes” in the Table set out opposite the name of the municipality. O. Reg. 169/01, s. 3; O. Reg. 326/01, s. 1.

(3) For 2002, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 10 are the following rates for the following classes of property:

1. For the commercial property class, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial property class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. O. Reg. 138/02, s. 4.

(4) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the commercial property class if it were not in the optional property class:

1. The 2002 tax rate for the business property is equal to the 2001 tax rate for property in the optional property class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the tax rates are equal for 2001 and 2002 for property in the commercial property class in the municipality in which the business property is located.

2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.

3. The 2002 tax rate for the business property is the 2002 tax rate for property in the commercial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply. O. Reg. 138/02, s. 4.

(5) The following rules apply for the purposes of determining the tax rate for school purposes for a business property that is in an optional property class and that would be in the industrial property class if it were not in the optional property class:

1. The 2002 tax rate for the business property is equal to its 2001 tax rate if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the tax rates are equal for 2001 and 2002 for property in the industrial property class in the municipality in which the business property is located.

2. The 2002 tax rate for the business property is the rate determined by multiplying the 2001 tax rate for property in the optional property class by the ratio of the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located to the 2001 tax rate for property in that class if,

i. the optional property class in the municipality in which the business property is located commenced to apply before January 1, 2002, and

ii. the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located is less than the 2001 tax rate for that class.

3. The 2002 tax rate for the business property is the 2002 tax rate for property in the industrial property class in the municipality in which the business property is located, if neither paragraph 1 nor 2 apply. O. Reg. 138/02, s. 4.

(5.1) Despite subsections (3), (4) and (5), the tax rates for school purposes for 2002 for the purposes of section 257.7 of the Act for the Region of Durham and the City of Hamilton are the tax rates for the property classes set out in Table 12 opposite the name of each municipality. O. Reg. 240/02, s. 1.

(6) In subsections (4) and (5),

“optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act. O. Reg. 138/02, s. 4.

(7) For 2003, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 13 are the following rates for the following classes of property:

1. For the commercial classes, the annual tax rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial classes, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality. O. Reg. 74/03, s. 4.

10. (1) The tax rate for school purposes for 2001 for the City of Hamilton for property in the commercial property class is 0.02935146. O. Reg. 138/02, s. 5.

(2) The tax rate for school purposes for 2001 for the City of Hamilton for property in the industrial property class is 0.04006776. O. Reg. 138/02, s. 5.

11. The tax rate for school purposes for the industrial property classes in the City of North Bay for 2001 is 0.03785743, but shall be reduced for 2001 by 0.00708743. O. Reg. 464/01, s. 1.

City of Ottawa

12. (1) Despite the provisions of any other section, the tax rate for school purposes for the professional sports facility property class in the City of Ottawa for 2002 is 0.02283103, but shall be reduced for 2002 by 0.02043514. O. Reg. 240/02, s. 2.

(2) Despite the provisions of any other section, the tax rate for school purposes for the professional sports facility property class in the City of Ottawa for 2003 is 0.02039073, but shall be reduced for 2003 by 0.01809833. O. Reg. 373/03, s. 1.

TABLE 1
TAX RATES FOR THE PIPELINE PROPERTY CLASS IN ORGANIZED TERRITORY

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

Alberton Tp

0.062012

Armour Tp

0.008822

Armstrong Tp

0.014611

Assiginack Tp

0.012224

Atikokan Tp

0.035281

Baldwin Tp

0.014073

Barrie C

0.014855

Beardmore Tp

0.008336

Belleville C

0.017704

Black River-Matheson Tp

0.012231

Blind River T

0.015832

Bonfield Tp

0.009096

Brant Co

0.022810

Brantford C

0.017356

Brethour Tp

0.035660

Brockville C

0.018169

Bruce Co

0.014273

Bruce Mines T

0.007734

Burk’s Falls V

0.013177

Cache Bay T

0.005376

Caldwell Tp

0.016592

Calvin Tp

0.013086

Casimir Jennings and Appleby Tp

0.031706

Chamberlain Tp

0.014344

Chapple Tp

0.070450

Cobalt T

0.015204

Cochrane T

0.017641

Coleman Tp

0.016247

Cornwall C

0.019951

Dack Tp

0.014012

Dawson Tp

0.041499

Day and Bright Additional Tp

0.019749

Dorion Tp

0.037073

Dryden T/Barclay Tp

0.018516

Dufferin Co

0.011832

Durham R

0.018213

Dymond Tp

0.012345

Ear Falls Tp

0.033943

East Ferris Tp

0.024713

Elgin Co

0.012966

Elliot Lake C

0.010017

Emo Tp

0.052512

Englehart T

0.022043

Espanola T/Merritt Tp

0.019851

Essex Co

0.022904

Evanturel Tp

0.015659

Fauquier-Strickland Tp

0.009785

Fort Frances T

0.023433

Gananoque ST

0.015028

Geraldton T

0.024124

Glackmeyer Tp

0.014490

Grey Co

0.010648

Guelph C

0.025196

Hagar Tp

0.048546

Haileybury T

0.011447

Haldimand-Norfolk R

0.020607

Halton R

0.015341

Hamilton-Wentworth R

0.016512

Hastings Co

0.015010

Hearst T

0.010469

Hilliard Tp

0.041021

Hudson Tp

0.008319

Huron Co

0.006334

Ignace Tp

0.013660

Iron Bridge V

0.017431

Iroquois Falls T

0.011561

Jaffray Melick T

0.015019

Johnson Tp

0.009034

Kapuskasing T

0.011303

Keewatin T

0.019864

Kenora T

0.014030

Kerns Tp

0.012386

Kingston C

0.020542

Kirkland Lake T

0.013824

La Vallee Tp

0.073849

Lambton Co

0.018201

Lanark Co

0.023074

Latchford T

0.014524

Leeds and Grenville Co

0.022591

Lennox and Addington Co

0.018761

London C

0.021806

Longlac T

0.021240

Macdonald Meredith et al Tp

0.012600

Machar Tp

0.010319

Machin Tp

0.011925

Mattawa T

0.013385

Mattawan Tp

0.028061

Mattice-Val Cote Tp

0.006256

Middlesex Co

0.019118

Moonbeam Tp

0.015038

Morley Tp

0.072716

Municipality of Chatham-Kent

0.019955

Muskoka D

0.006717

Nairn & Hyman Tp

0.044722

Neebing Tp

0.069669

New City of Toronto

0.020294

New Liskeard T

0.012831

Niagara R

0.017524

Nipigon Tp

0.022290

North Bay C

0.014791

North Himsworth Tp

0.014820

Northeastern Manitoulin T

0.005032

Northumberland Co

0.019109

Oliver and Paipoonge Tp

0.023297

Opasatika Tp

0.007702

Orillia C

0.026367

Ottawa-Carleton R

0.019307

Owen Sound C

0.028703

Oxford Co

0.015380

Papineau-Cameron Tp

0.008269

Peel R

0.017666

Pembroke C

0.013597

Perry Tp

0.009892

Perth Co

0.022432

Peterborough C

0.016427

Peterborough Co

0.017431

Plummer Additional Tp

0.010389

Powassan T

0.014353

Prescott and Russell Co

0.016717

Prescott ST

0.014658

Prince Edward County C

0.006600

Quinte West C

0.018023

Rainy River T

0.029396

Ratter and Dunnet Tp

0.046088

Red Rock Tp

0.019556

Renfrew Co

0.016390

Sault Ste. Marie C

0.019117

Shuniah Tp

0.036441

Simcoe Co

0.021469

Smiths Falls ST

0.018496

Smooth Rock Falls T

0.013966

South Himsworth Tp

0.013239

South River V

0.006256

Springer Tp

0.035085

St. Marys ST

0.019550

St. Thomas C

0.011792

Stormont, Dundas and Glengarry Co

0.016488

Stratford C

0.015397

Strong Tp

0.009397

Sturgeon Falls T

0.014582

Sudbury R

0.016137

Sundridge V

0.008047

Temagami Tp

0.014220

Thessalon T

0.008178

Thessalon Tp

0.010303

Thompson Tp

0.011678

Thunder Bay C

0.025522

Timmins C

0.024840

Trout Creek T

0.015318

Val Rita-Harty Tp

0.010127

Victoria Co

0.025474

Waterloo R

0.014572

Wellington Co

0.024431

Windsor C

0.022794

York R

0.019469

O. Reg. 400/98, Table; O. Reg. 408/98, s. 1; O. Reg. 438/98, s. 3.

TABLE 2
TAX RATES FOR BUSINESS PROPERTY IN UNATTACHED UNORGANIZED TERRITORY FOR 1998

Territory

Tax Rate — Expressed as a fraction of assessed value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Nippissing D

Murchison Lyell Sabine Localities

0.003937

0.006648

0.000000

Timiskaming Board of Education

0.015620

0.000000

0.018386

Nipissing Combined School Boards

0.014395

0.026347

0.030798

Parry Sound D

South River Township School Authority

0.012273

0.000000

0.000000

Magnetawan Township School Authority

0.011631

0.015393

0.000000

West Parry Sound Board of Education

0.008948

0.01656

0.000000

East Parry Sound Board of Education

0.015157

0.024196

0.015458

Manitoulin D

Manitoulin Locality Education

0.011076

0.010451

0.000000

Sudbury D

Sudbury Locality Education

0.019065

0.029054

0.024814

Espanola Locality Education

0.014744

0.008746

0.000000

Chapleau Locality Education

0.009968

0.014017

0.000000

Foleyet DSA Locality Education

0.011736

0.000000

0.000000

Gogama DSA Locality Education

0.008466

0.000000

0.000000

Asquith, Garvey DSA Locality Education

0.005257

0.011265

0.000000

Missarenda DSA Locality Education

0.007511

0.003471

0.000000

Timiskaming D

Kirkland Lake Locality Education

0.025707

0.047797

0.020697

Timiskaming Locality Education

0.028122

0.036440

0.020063

Cochrane D

Hearst Locality Education

0.011789

0.009736

0.007567

Kapuskasing SRF and Dist Locality Education

0.017465

0.003966

0.009969

Cochrane-Iroquois Locality Education

0.015712

0.020675

0.010310

Moosonee Dev Area Bd

0.008378

0.014745

0.000000

James Bay Lowlands Education Locality

0.031087

0.000000

0.000000

Algoma D

Sault Ste. Marie Locality Education

0.025144

0.02758

0.000000

Central Algoma Locality Education

0.017267

0.015304

0.011737

Michipicoten Locality Education

0.020247

0.026656

0.000000

North Shore Locality Education

0.032324

0.020308

0.016003

Thunder Bay D

Collins DSA Locality Education

0.000000

0.000000

0.000000

Allanwater DSA Locality Education

0.006295

0.000000

0.000000

Geraldton DSA Locality Education

0.012571

0.015097

0.006327

Nipigon Red Rock Locality Education

0.005036

0.002692

0.021993

Lake Superior Locality Education

0.032354

0.032866

0.000000

Lakehead Locality Education

0.019668

0.040276

0.032870

Auden DSA Locality Education

0.006531

0.000000

0.000000

Ferland DSA Locality Education

0.000000

0.000000

0.000000

Armstrong DSA Locality Education

0.007366

0.000000

0.000000

Caramat DSA Locality Education

0.012659

0.000000

0.000000

Kashabowie DSA Locality Education

0.006439

0.000000

0.000000

Kilkenny DSA Locality Education

0.007474

0.000000

0.008572

Savant Lake DSA Locality Education

0.008467

0.000000

0.000000

Upsala DSA Locality Education

0.008257

0.00545

0.003984

Rainy River D

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

0.013169

0.01653

0.000000

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

0.010762

0.009895

0.000000

Mine Centre DSA Locality Education

0.007418

0.003614

0.000000

Atikokan Locality Education

0.022309

0.033698

0.098442

Kenora D

Slate Falls DSA

0.000000

0.000000

0.000000

Summer Beaver DSA Locality Education

0.010737

0.000000

0.000000

Kenora Locality Education

0.019073

0.016259

0.026538

Dryden Locality Education (assessment roll numbers beginning with “6091”)

0.020106

0.000000

0.000000

Dryden Locality Education (assessment roll numbers beginning with “6091”)

0.020106

0.000000

0.000000

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

0.016090

0.000000

0.019561

Red Lake Locality Education

0.012638

0.035416

0.023720

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

0.013572

0.012853

0.023870

Sturgeon Lake Locality Education

0.006472

0.000000

0.000000

O. Reg. 79/99, s. 1; O. Reg. 308/99, s. 2; O. Reg. 598/99, s. 2.

TABLE 3
TAX RATES FOR BUSINESS PROPERTY IN UNATTACHED UNORGANIZED TERRITORY FOR 1999

Territory

Tax Rate — Expressed as a fraction of assessed value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Timiskaming D

Kirkland Lake Locality Education

0.025707

0.045683

0.020697

Timiskaming Locality Education

0.028122

0.035949

0.020063

Thunder Bay D

Lakehead Locality Education

0.019668

0.039237

0.032870

Rainy River D

Atikokan Locality Education

0.022309

0.033598

0.098442

Kenora D

Red Lake Locality Education

0.012638

0.035071

0.023720

O. Reg. 395/99, s. 3.

TABLE 4
TAX RATES FOR SPECIFIED BUSINESS PROPERTY CLASSES IN SPECIFIED MUNICIPALITIES FOR 1999

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 Property Class

Industrial Property Class

Large Industrial Property Class

Pipeline Property Class

Elliot Lake, C

0.03191414

0.02266643

0.02396006

0.01223977

0.08150721

   

Fort Frances, T

0.02750655

     

0.02537946

0.04263607

 

French River, T

0.01758750

     

0.02312531

   

Gordon, Tp

0.01357382

     

0.00809615

   

Huron Shores, Tp

0.02208559

     

0.02291321

 

0.01495257

Killarney, T

0.01114146

     

0.02244737

   

Lake of the Woods, T

0.01485032

           

Markstay-Warren, T

0.01330836

     

0.01058325

 

0.04039705

Nairn and Hyman, Tp

0.02428463

     

0.03717201

   

Neebing, Mun

0.00832464

         

0.06966900

New Liskeard, T

       

0.03300000

   

Red Lake, M

0.02425649

     

0.03231971

0.03368630

 

St. Charles, T

0.01037221

     

0.08835184

 

0.03170600

Sioux Lookout, T

0.01709352

     

0.02719009

   

Stratford, C

0.02615213

     

0.03831381

   

West Nipissing, T

0.01659234

     

0.02472112

0.06766787

0.02590054

O. Reg. 496/99, s. 1; O. Reg. 598/99, s. 3.

TABLE 5
TAX RATE ADJUSTMENTS TO TAX RATES IN TABLE 4

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

Industrial Property Class

Large Industrial Property Class

Elliot Lake, C

0.00493237

0.00350313

0.00370306

0.00189167

0.00197280

 

Fort Frances, T

0.00254199

     

0.00005215

0.00008760

Gordon, T

0.00006952

     

0.00050915

 

Nairn and Hyman, Tp

0.00217163

     

0.00476734

 

Red Lake, M

0.00568749

     

0.00703401

0.00840345

Sioux Lookout, T

0.00446084

     

0.00177306

 

Stratford, C

0.00071303

     

- 0.00001948

 

O. Reg. 421/99, s. 3; O. Reg. 598/99, s. 4.

TABLE 6
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORY FOR 2000

Territory

Tax Rate — Expressed as a fraction of assessed value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Timiskaming D

Kirkland Lake Locality Education

0.025707

0.043569

0.020697

Timiskaming Locality Education

0.028122

0.035457

0.020063

Thunder Bay D

Lakehead Locality Education

0.019668

0.038197

0.032870

Rainy River D

Atikokan Locality Education

0.022309

0.033499

0.098442

Kenora D

Red Lake Locality Education

0.012638

0.034726

0.023720

O. Reg. 287/00, s. 3.

TABLE 7
TAX RATES FOR BUSINESS PROPERTY CLASSES IN SPECIFIED MUNICIPALITIES FOR 2000

2000 Restructurings — Education Tax Rates

Municipality

Commercial

Office

Shopping Centre

Parking Lot

Industrial

Large Industrial

Pipelines

Belleville

0.02438319

     

0.03746729

 

0.01770400

Whitestone

0.00929744

     

0.01044030

   

McDougall

0.00988071

     

0.02227882

   

Cochrane

0.02171871

     

0.01885320

 

0.01145781

Magnetawan

0.00523436

     

0.00532864

   

Kenora

0.01905450

0.02302631

0.02707077

0.01576212

0.02893659

0.03763762

0.01574772

O. Reg. 287/00, s. 3.

TABLE 8
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2001

Municipality

Tax Rate — Expressed as a fraction of Assessed Value

Commercial Classes

Industrial Classes

Pipeline Property Class

Alberton Tp

0.01190955

0.01107915

0.05647475

Armour Tp

0.01088830

0.00409721

0.00812490

Armstrong Tp

0.01830750

0.02328361

0.01352351

Assiginack Tp

0.01202920

0.00818670

 

Atikokan Tp

0.03289660

0.03026371

0.03317816

Baldwin Tp

0.01328390

0.00551717

0.01347754

Barrie C

0.01979077

0.02420117

0.01407785

Barrie Island Tp

0.00681394

0.01444787

 

Belleville C

0.02389553

0.03671795

0.01681705

Billings Tp

0.00966411

0.01424371

 

Black River —Matheson Tp

0.02589356

0.01809375

0.01123694

Blind River T

0.02839935

0.03086344

0.01515063

Bonfield Tp

0.01412964

0.01800652

0.00847340

Brant County

0.02454071

0.03556542

0.02143168

Brantford C

0.02386006

0.03830831

0.01670102

Brethour Tp

   

0.03196768

Brockville C

0.02433536

0.04346692

0.01748998

Bruce Co

0.01685266

0.02395808

0.01313486

Bruce Mines T

0.01372292

0.01755636

0.00740489

Burk's Falls V

0.01474500

0.02117223

0.01272930

Burpee and Mills Tp

0.00747740

   

Calvin Tp

0.00797686

0.02861190

0.01218129

Carling Tp

0.00779394

0.01159340

 

Casey Tp

0.01311294

0.03506584

 

Central Manitoulin Tp

0.00965790

0.01265866

 

Chamberlain Tp

0.00505600

0.00398160

0.01326043

Chapleau Tp

0.01499596

0.01190577

 

Chapple Tp

0.00881947

0.00990616

0.06405332

Charlton T

0.00996660

0.01533673

 

Chatham-Kent, Mun of

0.02221276

0.03557141

0.01908648

Chisholm Tp

0.01225209

0.00510120

 

Cobalt T

0.02426786

 

0.01476490

Cochrane T

0.02128434

0.01847614

0.01050333

Cockburn Island Tp

0.01720229

   

Coleman Tp

0.01724394

0.04318596

0.01476506

Conmee Tp

0.01902648

0.01716067

 

Cornwall C

0.02656441

0.04152616

0.01890200

Dack Tp

0.01783561

 

0.01293799

Dawson Tp

0.02648155

0.00771705

0.03820025

Dorion Tp

0.03729310

 

0.03389059

Dryden C

0.01810094

0.03911542

0.01701742

Dubreuilville Tp

0.02224051

0.03147744

 

Dufferin Co

0.01672522

0.02949075

0.01099406

Durham R

0.01940433

0.03418768

0.01730720

Dymond Tp

0.02502445

0.00175438

0.01138050

Ear Falls Tp

0.02467052

0.04207683

0.03171375

East Ferris Tp

0.01305569

0.01714782

0.02306304

Elgin Co

0.01792400

0.03772133

0.01267879

Elliot Lake C

0.02813659

0.03106565

0.00963503

Emo Tp

0.01710659

0.02722663

0.04986708

Englehart T

0.01634070

0.03209500

0.02127544

Espanola T

0.02107512

0.04469821

0.01919617

Essex Co

0.01795822

0.03465642

0.02160279

Evanturel Tp

0.01262165

0.01001952

0.01445562

Fauquier-Strickland Tp

0.01577708

0.00990071

0.00904205

Fort Frances T

0.02593684

0.02385913

0.02259276

French River M

0.01723604

0.02266279

 

Frontenac Co

0.02323930

0.03877951

 

Gananoque ST

0.02256774

0.04239591

0.01438905

Gauthier Tp

0.01087016

0.00951580

 

Gillies Tp

0.01298355

0.00960502

 

Gordon Tp

0.01323421

0.00743526

 

Gore Bay T

0.01506877

0.01496467

 

Greenstone M

0.01739853

0.02635245

0.00415112

Grey Co

0.01925202

0.02747425

0.01063742

Guelph C

0.02256149

0.03647925

0.02332090

Haileybury T

0.01954135

0.02858600

0.01049542

Haldimand Co

0.02294162

0.03542590

0.02093686

Haliburton Co

0.01662593

0.01857271

 

Halton R

0.01832099

0.02879711

0.01459365

Hamilton C

0.03130593

0.04053660

0.01545241

Harley Tp

0.01653652

0.03382960

 

Harris Tp

0.01712300

0.01219403

0.01567354

Hastings Co

0.01391709

0.01965782

0.01419480

Hearst T

0.01175623

0.01807157

0.00962236

Hilliard Tp

   

0.03677359

Hilton Beach V

0.01396500

0.01396500

 

Hilton Tp

0.01172726

0.00706800

 

Hornepayne Tp

0.01341474

0.01813676

 

Hudson Tp

0.01655000

0.01575400

0.00764889

Huron Co

0.01451060

0.01651735

0.00578969

Huron Shores M

0.02164388

0.02245495

0.01417434

Ignace Tp

0.01790754

0.01273961

0.01304179

Iroquois Falls T

0.02076276

0.03456629

0.01081795

James Tp

0.03321548

0.01833329

 

Jocelyn Tp

0.01361405

0.01115200

 

Johnson Tp

0.01506430

 

0.00853204

Joly Tp

0.01448611

   

Kapuskasing T

0.02277549

0.03527404

0.01042050

Kearney T

0.01042014

0.01003158

 

Kenora C

0.01925686

0.03604291

0.01371570

Kerns Tp

0.00831495

 

0.01141982

Killarney M

0.01091863

0.01368593

 

Kingston C

0.02240816

0.03870972

0.01973896

Kirkland Lake T

0.03019380

0.02681894

0.01307154

La Vallee Tp

0.01321923

0.01736578

0.06858779

Laird Tp

0.01591569

0.01484110

 

Lake of the Woods Tp

0.01428760

   

Lambton Co

0.02304471

0.03762578

0.01681466

Lanark Co

0.02019692

0.03882826

0.02139531

Larder Lake Tp

0.01672958

0.01789186

 

Latchford T

0.03212244

0.02059063

0.01319936

Leeds & Grenville Co

0.01969304

0.04334098

0.02161918

Lennox and Addington Co

0.02190083

0.03687135

0.01762337

London C

0.02974376

0.03967159

0.02034120

Macdonald Meredith et al Tp

0.01472700

0.01228900

0.01196479

Machar Tp

0.01307270

0.00546854

0.00950721

Machin Tp

0.01339071

0.00841006

0.01808677

Magnetawan M

0.01149244

0.00794849

 

Manitouwadge Tp

0.02885910

0.03507212

 

Marathon T

0.02141267

0.04483566

 

Markstay-Warren M

0.01304219

0.01037159

0.03734571

Matachewan Tp

0.02016734

0.03241320

 

Mattawa T

0.01592473

0.02468148

0.01306685

Mattawan Tp

0.01600200

0.00309800

0.02720845

Mattice — Val Cote Tp

0.02094019

0.03104100

0.00573313

McDougall Tp

0.00968310

0.02183324

 

McGarry Tp

0.01394405

0.00435627

 

McKellar Tp

0.01104469

0.01185471

 

McMurrich/Monteith Tp

0.01519000

0.00457000

0.00150811

Michipicoten Tp

0.02426623

0.02173051

 

Middlesex Co

0.01950968

0.02831568

0.01816658

Moonbeam Tp

0.02573548

0.01818574

0.01400268

Moosonee T

0.00821000

0.01445000

 

Morley Tp

0.01461582

0.00487610

0.06832932

Muskoka D

0.01029433

0.01241464

0.00623877

Nairn & Hyman Tp

0.02379894

0.03574715

0.04265765

Neebing M

0.00815815

 

0.06564147

New Liskeard T

0.03357088

0.03234000

0.01223680

Niagara R

0.01905554

0.03875254

0.01644132

Nipigon Tp

0.02930505

0.01781553

0.02057659

Nipissing Tp

0.01401899

0.00438066

 

Norfolk Co

0.02294162

0.03542590

0.01993731

North Bay C

0.02437355

0.03785743

0.01383795

North Himsworth Tp

0.01519363

0.01855622

0.01371884

Northeastern Manitoulin & the Island Tp

0.01211599

0.01358476

0.00503200

Northumberland Co

0.02286479

0.04032228

0.01828160

O'Connor Tp

0.01381992

0.01091202

 

Oliver Paipoonge Tp

0.02035864

0.03235619

0.02160104

Opasatika Tp

0.01185016

0.01725584

0.00706030

Orillia C

0.02709988

0.04620455

0.02513852

Ottawa C

0.02333261

0.02518223

0.01821300

Owen Sound C

0.02361048

0.03843228

0.02245142

Oxford Co

0.02268259

0.03634275

0.01436592

Papineau-Cameron Tp

0.01182700

0.02540000

0.00761418

Parry Sound T

0.01070892

0.00934780

0.01552710

Peel R

0.02075397

0.02678392

0.01679101

Pelee Tp

0.01644546

0.01004206

 

Pembroke C

0.02375064

0.04364947

0.01288405

Perry Tp

0.01250406

0.01078771

0.00921863

Perth Co

0.01723213

0.02573598

0.02027956

Peterborough C

0.02415422

0.04133191

0.01533568

Peterborough Co

0.01997991

0.02645412

0.01607615

Pickle Lake Tp

0.00706362

0.00108270

 

Plummer Additional Tp

0.01405500

0.01772300

0.00985646

Powassan M

0.01233750

0.01761128

0.01228572

Prescott and Russell Co

0.01832223

0.03451848

0.01509556

Prescott ST

0.02107856

0.04104119

0.01411503

Prince Edward C

0.01086606

0.02075440

0.00630233

Prince Tp

0.01701747

0.01731501

 

Quinte West C

0.02192044

0.03343862

0.01708797

Rainy River T

0.02122131

0.02734738

0.02812509

Red Lake M

0.02377136

0.03160770

 

Red Rock Tp

0.01776152

0.04821404

0.01797943

Renfrew Co

0.02169585

0.04201246

0.01512213

Ryerson Tp

0.01229000

0.01652800

 

Sables-Spanish Rivers Tp

0.01730190

0.01281840

 

Sault Ste. Marie C

0.02112944

0.03348191

0.01809031

Schreiber Tp

0.03506357

   

Seguin Tp

0.00877002

0.01765764

0.01508484

Shedden Tp

0.01684752

0.01684752

 

Shuniah Tp

0.03222393

0.04216903

0.03331870

Simcoe Co

0.02109397

0.03814516

0.01992737

Sioux Lookout T

0.01675165

0.02664629

 

Sioux Narrows Nestor Fall Tp

0.01393956

0.01325114

 

Smiths Falls ST

0.02481666

0.04088390

0.01742537

Smooth Rock Falls T

0.02498568

0.03558562

0.01293110

South Algonquin Tp

0.00700504

0.01227166

 

South River V

0.01330154

0.00971514

0.00598858

St. Joseph Tp

0.00961870

0.01578192

 

St. Marys ST

0.01627342

0.03126589

0.01797295

St. Thomas C

0.02225286

0.03661574

0.01112837

St. Charles M

0.01016477

0.07325682

0.02941804

Stormont, Dundas & Glengarry Co

0.02331448

0.04368639

0.01543212

Stratford C

0.02562323

0.03667961

0.01459847

Strong Tp

0.01053151

0.01642853

0.00872143

Sudbury, Greater C

0.02115349

0.03188539

0.01542652

Sundridge V

0.01307203

0.01351132

0.00781977

Tarbutt and Tarbutt Add'nl Tp

0.01539400

0.01723500

 

Tehkummah Tp

0.01295100

0.01041200

 

Temagami T

0.02354877

0.03685581

0.01299826

Terrace Bay Tp

0.03091606

0.03383600

 

The Archipelago Tp

0.00968729

   

The North Shore Tp

0.03094386

0.02180140

 

Thessalon T

0.01609419

0.01839596

0.00779205

Thornloe V

0.01123000

0.03074700

 

Thunder Bay C

0.02720969

0.03631739

0.02434196

Timmins C

0.02467821

0.03269151

0.02371784

Toronto C

0.02654118

0.03817012

0.01936741

Val Rita-Harty Tp

0.01819076

0.01923279

0.00930359

Kawartha Lakes C

0.01980246

0.02850092

0.02386279

Waterloo R

0.02495366

0.03703028

0.01400355

Wellington Co

0.01623958

0.03075433

0.02273248

West Nipissing M

0.01626016

0.03776934

0.02400673

White River Tp

0.03260184

0.02256978

 

Whitestone M

0.00911149

0.01023149

 

Windsor C

0.02095888

0.04015788

0.01965113

York R

0.02002016

0.02503122

0.01830697

O. Reg. 169/01, s. 4; O. Reg. 326/01, s. 3.

TABLE 9
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORY FOR 2001

Territory

Tax Rate — Expressed as a fraction of assessed value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Nipissing D

     

Timiskaming Board of Education

0.01435674

0.00000000

0.01542798

Nipissing Combined School Boards

0.01439500

0.02634700

0.02844612

Parry Sound D

     

South River Township School Authority

0.01227300

0.00000000

0.00000000

West Parry Sound Board of Education

0.00889579

0.00856680

0.00000000

East Parry Sound Board of Education

0.01515700

0.02317260

0.01423701

Manitoulin D

     

Manitoulin Locality Education

0.01107600

0.01045100

0.00000000

Sudbury D

     

Sudbury Locality Education

0.01906500

0.02813909

0.00000000

Espanola Locality Education

0.01474412

0.00874600

0.00000000

Chapleau Locality Education

0.00996800

0.01401700

0.00000000

Foleyet DSA Locality Education

0.01064878

0.00000000

0.00000000

Gogama DSA Locality Education

0.00828528

0.00000000

0.00000000

Asquith Garvey DSA Locality Education

0.00525700

0.01126500

0.00000000

Missarenda DSA Locality Education

0.00634690

0.00344662

0.00000000

Timiskaming D

   

Kirkland Lake Locality Education

0.02570700

0.03913165

0.01900790

Timiskaming Locality Education

0.02812200

0.03545750

0.01836065

Cochrane D

     

Hearst Locality Education

0.01178900

0.00943380

0.00694474

Kap SRF and Dist Locality Education

0.01746500

0.00396600

0.00914132

Cochrane-Iroquois Falls Locality Education

0.01571200

0.02030778

0.00947028

James Bay Lowlands Locality Education

0.02092552

0.00000000

0.00000000

Algoma D

     

Sault Ste. Marie Locality Education

0.02492739

0.02669580

0.01503594

Thunder Bay D

   

Allanwater DSA Locality Education

0.00629500

0.00000000

0.00000000

Nipigon Red Rock Locality Education

0.00397279

0.00000000

0.02027476

Lake Superior Locality Education

0.03029459

0.03286600

0.000000000

Lakehead Locality Education

0.01805373

0.03819750

0.03020403

Auden DSA Locality Education

0.00653100

0.000000000

0.000000000

Armstrong DSA Locality Education

0.00736600

0.000000000

0.000000000

Caramat DSA Locality Education

0.00922299

0.000000000

0.000000000

Kilkenny DSA Locality Education

0.00566993

0.000000000

0.000000000

Savant Lake DSA Locality Education

0.00816726

0.000000000

0.000000000

Upsala DSA Locality Education

0.00825700

0.00527408

0.00365522

Rainy River D

     

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

0.01316900

0.01653000

0.000000000

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

0.00879075

0.00929328

0.000000000

Mine Centre DSA Locality Education

0.00741800

0.00361400

0.000000000

Atikokan Locality Education

0.02101180

0.02875585

0.08918694

Kenora D

     

Summer Beaver DSA Locality Education

0.01073700

0.000000000

0.000000000

Kenora Locality Education

0.01907300

0.01514932

0.02423099

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

0.01321800

0.01673132

0.01992124

Keewatin-Patricia Dist Locality Ed

0.01339171

0.000000000

0.000000000

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

0.01609000

0.000000000

0.01803785

Red Lake
Locality
Education

0.01263800

0.01793267

0.01940976

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

0.01342253

0.00926451

0.02200915

Sturgeon Lake Locality Education

0.00629172

0.000000000

0.000000000

O. Reg. 520/01, s. 2.

TABLE 10
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2002

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01190955

0.01107915

0.05647475

Armour, Township of

0.01088830

0.00409721

0.00812490

Armstrong, Township of

0.01830750

0.02328361

0.01352351

Assiginack, Township of

0.01202920

0.00818670

 

Atikokan, Township of

0.03076440

0.02900914

0.03317816

Baldwin, Township of

0.01328390

0.00551717

0.01347754

Barrie, City of

0.01979077

0.02420117

0.01407785

Barrie Island, Township of

0.00681394

0.01444787

 

Belleville, City of

0.02389553

0.03331197

0.01681705

Billings, Township of

0.00966411

0.01424371

 

Black River-Matheson, Township of

0.02589356

0.01809375

0.01123694

Blind River, Town of

0.02776623

0.02940896

0.01515063

Bonfield, Township of

0.01412964

0.01800652

0.00847340

Brant, County of

0.02454071

0.03254361

0.02143168

Brantford, City of

0.02386006

0.03437221

0.01670102

Brethour, Township of

   

0.03196768

Brockville, City of

0.02433536

0.03781128

0.01748998

Bruce, County of

0.01685266

0.02395808

0.01313486

Bruce Mines, Town of

0.01372292

0.01755636

0.00740489

Burk’s Falls, Village of

0.01474500

0.02117223

0.01272930

Burpee And Mills, Township of

0.00747740

   

Calvin, Township of

0.00797686

0.02790793

0.01218129

Carling, Township of

0.00779394

0.01159340

 

Casey, Township of

0.01311294

0.03221056

 

Central Manitoulin, Township of

0.00965790

0.01265866

 

Chamberlain, Township of

0.00505600

0.00398160

0.01326043

Chapleau, Township of

0.01499596

0.01190577

 

Chapple, Township of

0.00881947

0.00990616

0.06405332

Charlton, Town of

0.00996660

0.01533673

 

Chatham-Kent, Municipality of

0.02221276

0.03254761

0.01908648

Chisholm, Township of

0.01225209

0.00510120

 

Cobalt, Town of

0.02426786

 

0.01476490

Cochrane, Town of

0.02128434

0.01847614

0.01050333

Cockburn Island, Township of

0.01720229

   

Coleman, Township of

0.01724394

0.03762397

0.01476506

Conmee, Township of

0.01902648

0.01716067

 

Cornwall, City of

0.02654294

0.03651744

0.01890200

Dack, Township of

0.01783561

 

0.01293799

Dawson, Township of

0.02648155

0.00771705

0.03820025

Dorion, Township of

0.03369540

 

0.03389059

Dryden, Town of

0.01810094

0.03491028

0.01701742

Dubreuilville, Township of

0.02224051

0.02981829

 

Dufferin, County of

0.01672522

0.02849383

0.01099406

. . . . .

Dymond, Township of

0.02502445

0.00175438

0.01138050

Ear Falls, Township of

0.02467052

0.03688455

0.03171375

East Ferris, Township of

0.01305569

0.01714782

0.02306304

Elgin, County of

0.01792400

0.03398089

0.01267879

Elliot Lake, City of

0.02759106

0.02954377

0.00963503

Emo, Township of

0.01710659

0.02698442

0.04986708

Englehart, Town of

0.01634070

0.03023000

0.02127544

Espanola, Town of

0.02107512

0.03863214

0.01919617

Essex, County of

0.01795822

0.03193761

0.02160279

Evanturel, Township of

0.01262165

0.01001952

0.01445562

Fauquier-Strickland, Township of

0.01577708

0.00990071

0.00904205

Fort Frances, Town of

0.02593684

0.02385913

0.02259276

French River, Municipality of

0.01723604

0.02266279

 

Frontenac, County of

0.02323930

0.03468634

 

Gananoque, Separated Town of

0.02256774

0.03709727

0.01438905

Gauthier, Township of

0.01087016

0.00951580

 

Gillies, Township of

0.01298355

0.00960502

 

Gordon, Township of

0.01323421

0.00743526

 

Gore Bay, Town of

0.01506877

0.01496467

 

Greenstone, Municipality of

0.01739853

0.02635245

0.00415112

Grey, County of

0.02026201

0.02868109

0.01412421

Guelph, City of

0.02256149

0.03315283

0.02332090

Haileybury, Town of

0.01954135

0.02789067

0.01049542

Haldimand, County of

0.02294162

0.03245060

0.02093686

Haliburton, County of

0.01662593

0.01857271

 

Halton, Region of

0.01832099

0.02803141

0.01459365

. . . . .

Harley, Township of

0.01653652

0.03138640

 

Harris, Township of

0.01712300

0.01219403

0.01567354

Hastings, County of

0.01391709

0.01965782

0.01419480

Hearst, Town of

0.01175623

0.01807157

0.00962236

Hilliard, Township of

   

0.03677359

Hilton Beach, Village of

0.01396500

0.01396500

 

Hilton, Township of

0.01172726

0.00706800

 

Himsworth North, Township of

0.01519363

0.01855622

0.01371884

Hornepayne, Township of

0.01341474

0.01813676

 

Hudson, Township of

0.01655000

0.01575400

0.00764889

Huron, County of

0.01451060

0.01651735

0.00578969

Huron Shores, Municipality of

0.02164388

0.02245495

0.01417434

Ignace, Township of

0.01790754

0.01273961

0.01304179

Iroquois Falls, Town of

0.02076276

0.03187753

0.01081795

James, Township of

0.03097699

0.01833329

 

Jocelyn, Township of

0.01361405

0.01115200

 

Johnson, Township of

0.01506430

 

0.00853204

Joly, Township of

0.01448611

   

Kapuskasing, Town of

0.02277549

0.03234936

0.01042050

Kawartha Lakes, City of

0.01980246

0.02783395

0.02386279

Kearney, Town of

0.01042014

0.01003158

 

Kenora, City of

0.01925686

0.03286194

0.01371570

Kerns, Township of

0.00831495

 

0.01141982

Killarney, Municipality of

0.01091863

0.01368593

 

Kingston, City of

0.02240816

0.03463981

0.01973896

Kirkland Lake, Town of

0.02896253

0.02671263

0.01307154

La Vallee, Township of

0.01321923

0.01736578

0.06858779

Laird, Township of

0.01591569

0.01484110

 

Lake of The Woods, Township of

0.01428760

   

Lambton, County of

0.02304471

0.03391719

0.01681466

Lanark, County of

0.02019692

0.03471884

0.02139531

Larder Lake, Township of

0.01672958

0.01789186

 

Latchford, Town of

0.03024829

0.02059063

0.01319936

Leeds & Grenville, County of

0.01969304

0.03772732

0.02161918

Lennox and Addington, County of

0.02190083

0.03341423

0.01762337

London, City of

0.02866251

0.03528106

0.02034120

Macdonald, Meredith & Aberdeen, Additional Township of

0.01472700

0.01228900

0.01196479

Machar, Township of

0.01307270

0.00546854

0.00950721

Machin, Township of

0.01339071

0.00841006

0.01808677

Magnetawan, Municipality of

0.01149244

0.00794849

 

Manitouwadge, Township of

0.02807273

0.03221475

 

Marathon, Town of

0.02141267

0.03872377

 

Markstay-Warren, Municipality of

0.01304219

0.01037159

0.03734571

Matachewan, Township of

0.02016734

0.03044213

 

Mattawa, Town of

0.01592473

0.02468148

0.01306685

Mattawan, Township of

0.01600200

0.00309800

0.02720845

Mattice-Val Cote, Township of

0.02094019

0.02952733

0.00573313

McDougall, Township of

0.00968310

0.02183324

 

McGarry, Township of

0.01394405

0.00435627

 

McKellar, Township of

0.01104469

0.01185471

 

McMurrich / Monteith, Township of

0.01519000

0.00457000

0.00150811

Michipicoten, Township of

0.02426623

0.02173051

 

Middlesex, County of

0.01950968

0.02771045

0.01816658

Moonbeam, Township of

0.02573548

0.01818574

0.01400268

Moosonee, Town of

0.00821000

0.01445000

 

Morley, Township of

0.01461582

0.00487610

0.06832932

Muskoka, District of

0.01029433

0.01241464

0.00623877

Nairn & Hyman, Township of

0.02379894

0.03266477

0.04265765

Neebing, Municipality of

0.00815815

 

0.06564147

New Liskeard, Town of

0.03121392

0.03039333

0.01223680

Niagara, Region of

0.01905554

0.03466836

0.01644132

Nipigon, Township of

0.02837003

0.01781553

0.02057659

Nipissing, Township of

0.01401899

0.00438066

 

Norfolk, County of

0.02294162

0.03245060

0.01993731

North Bay, City of

0.02437355

0.02424000

0.01383795

Northeastern Manitoulin & the Islands, Town of

0.01211599

0.01358476

0.00503200

Northumberland, County of

0.02286479

0.03571485

0.01828160

O’Connor, Township of

0.01381992

0.01091202

 

Oliver And Paipoonge, Township of

0.02035864

0.03040413

0.02160104

Opasatika, Township of

0.01185016

0.01725584

0.00706030

Orillia, City of

0.02109397

0.03426344

0.02513852

Ottawa, City of

0.02333261

0.02518223

0.01821300

Owen Sound, City of

0.02244124

0.03416010

0.02003121

Oxford, County of

0.02268259

0.03306183

0.01436592

Papineau-Cameron, Township of

0.01182700

0.02540000

0.00761418

Parry Sound, Town of

0.01070892

0.00934780

0.01552710

Peel, Region of

0.02075397

0.02668928

0.01679101

Pelee, Township of

0.01644546

0.01004206

 

Pembroke, City of

0.02375064

0.03793298

0.01288405

Perry, Township of

0.01250406

0.01078771

0.00921863

Perth, County of

0.01723213

0.02573598

0.02027956

Peterborough, City of

0.02415422

0.03638794

0.01533568

Peterborough, County of

0.01997991

0.02645412

0.01607615

Pickle Lake, Township of

0.00706362

0.00108270

 

Plummer, Additional Township of

0.01405500

0.01772300

0.00985646

Powassan, Municipality of

0.01233750

0.01761128

0.01228572

Prescott and Russell, County of

0.01832223

0.03184565

0.01509556

Prescott, Separate Town of

0.02107856

0.03619413

0.01411503

Prince Edward, County of

0.01086606

0.02075440

0.00630233

Prince, Township of

0.01701747

0.01731501

 

Quinte West, City of

0.02192044

0.03112575

0.01708797

Rainy River, Town of

0.02122131

0.02706492

0.02812509

Red Lake, Municipality of

0.02377136

0.02990513

 

Red Rock, Township of

0.01776152

0.04097603

0.01797943

Renfrew, County of

0.02169585

0.03684164

0.01512213

Ryerson, Township of

0.01229000

0.01652800

 

Sable-Spanish Rivers, Township of

0.01730190

0.01281840

 

Sault Ste Marie, City of

0.02112944

0.03115461

0.01809031

Schreiber, Township of

0.03220905

   

Seguin, Township of

0.00877002

0.01765764

0.01508484

Shedden, Township of

0.01684752

0.01684752

 

Shuniah, Township of

0.03031595

0.03694602

0.03331870

Simcoe, County of

0.02109397

0.03426344

0.01992737

Sioux Lookout, Town of

0.01675165

0.02659753

 

Sioux Narrows Nestors Falls, Township of

0.01393956

0.01325114

 

Smiths Falls, Separated Town

0.02481666

0.03608927

0.01742537

Smooth Rock Falls, Town of

0.02498568

0.03255708

0.01293110

South Algonquin, Township of

0.00700504

0.01227166

 

South River, Village of

0.01330154

0.00971514

0.00598858

St. Joseph, Township of

0.00961870

0.01578192

 

St. Marys, Separated Town of

0.01627342

0.02967726

0.01797295

St. Thomas, City of

0.02225286

0.03324383

0.01112837

St. Charles, Municipality of

0.01016477

0.05767121

0.02941804

Stormont, Dundas & Glengarry, County of

0.02331448

0.03795759

0.01543212

Stratford, City of

0.02562323

0.03328641

0.01459847

Strong, Township of

0.01053151

0.01642853

0.00872143

Sudbury, Greater City of

0.02115349

0.03009026

0.01542652

Sundridge, Village of

0.01307203

0.01351132

0.00781977

Tarbutt and Tarbutt, Additional Township of

0.01539400

0.01723500

 

Tehkummah, Township of

0.01295100

0.01041200

 

Temagami, Town of

0.02354877

0.03340387

0.01299826

Terrace Bay, Township of

0.02944404

0.03139067

 

The Archipelago, Township of

0.00968729

   

The North Shore, Township of

0.02946257

0.02180140

 

Thessalon, Town of

0.01609419

0.01839596

0.00779205

Thornloe,

Village of

0.01123000

0.02933133

 

Thunder Bay, City of

0.02697313

0.03304493

0.02434196

Timmins, City of

0.02467821

0.03062767

0.02371784

Toronto, City of

0.02652745

0.03428008

0.01936741

Val Rita-Harty, Township of

0.01819076

0.01923279

0.00930359

Waterloo, Region of

0.02495366

0.03352019

0.01400355

Wellington, County of

0.01623958

0.02933622

0.02273248

West Nipissing, Town of

0.01626016

0.03401289

0.02400673

White River, Township of

0.03056789

0.02256978

 

Whitestone, Township of

0.00911149

0.01023149

 

Windsor, City of

0.02095888

0.03560525

0.01965113

York, Region of

0.02002016

0.02503122

0.01830697

O. Reg. 138/02, s. 6; O. Reg. 240/02, s. 3.

TABLE 11
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2002

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

0.01435674

 

0.01542798

Nipissing Combined School Boards

0.01439500

0.02634700

0.02844612

Parry Sound, District of

South River Township School Authority

0.01227300

   

West Parry Sound Board of Education

0.00889579

0.00856680

 

East Parry Sound Board of Education

0.01515700

0.02317260

0.01423701

Manitoulin, District of

Manitoulin Locality Education

0.01107600

0.01045100

 

Sudbury, District of

Sudbury Locality Education

0.01906500

0.02759273

 

Espanola Locality Education

0.01474412

0.00874600

 

Chapleau Locality Education

0.00996800

0.01401700

 

Foleyet DSA Locality Education

0.01064878

   

Gogama DSA Locality Education

0.00828528

   

Asquith Garvey DSA Locality Education

0.00525700

0.01126500

 

Missarenda DSA Locality Education

0.00634690

0.00344662

 

Timiskaming, District of

Kirkland Lake Locality Education

0.02570700

0.03492110

0.01900790

Timiskaming Locality Education

0.02758133

0.03247167

0.01836065

Cochrane, District of

Hearst Locality Education

0.01178900

0.00943380

0.00694474

Kap SRF and Dist Locality Education

0.01746500

0.00396600

0.00914132

Cochrane-Iroquois Falls Locality Education

0.01571200

0.02030778

0.00947028

James Bay Lowlands Locality Education

0.02092552

   

Algoma, District of

Sault Ste. Marie Locality Education

0.02492739

0.02663053

0.01503594

Thunder Bay, District of

Allanwater DSA Locality Education

0.00629500

   

Nipigon Red Rock Locality Education

0.00397279

 

0.02027476

Lake Superior Locality Education

0.02902973

0.03074400

 

Lakehead Locality Education

0.01805373

0.03429833

0.03020403

Auden DSA Locality Education

0.00653100

   

Armstrong DSA Locality Education

0.00736600

   

Caramat DSA Locality Education

     

Kilkenny DSA Locality Education

     

Savant Lake DSA Locality Education

0.00816726

   

Upsala DSA Locality Education

0.00825700

0.00527408

0.00365522

Rainy River, District of

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

0.01316900

0.01653000

 

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

0.00879075

0.00929328

 

Mine Centre DSA Locality Education

0.00741800

0.00361400

 

Atikokan Locality Education

0.02101180

0.02800390

0.08918694

Kenora, District of

Summer Beaver DSA Locality Education

0.01073700

   

Kenora Locality Education

0.01907300

0.01514932

0.02423099

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

0.01321800

0.01673132

0.01992124

Keewatin-Patricia Dist Locality Education

0.01339171

   

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

0.01609000

 

0.01803785

Red Lake Locality Education

0.01263800

0.01793267

0.01940976

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

0.01342253

0.00926451

0.02200915

Sturgeon Lake Locality Education

0.00629172

   

O. Reg. 138/02, s. 6.

TABLE 12
TAX RATES FOR SPECIFIED MUNICIPALITIES FOR 2002

Municipality

Commercial Property Class

Office Building Property Class

Shopping Centre Property Class

Parking Lots and Vacant Land Property Class

Industrial Property Class

Large Industrial Property Class

Pipeline

Property Class

Durham,
Region of

0.01985863

0.01985863

0.01782305

0.01985863

0.02753166

0.03045172

0.01730720

Hamilton,
City of

0.02700862

0.02700862

0.02700862

0.02700862

0.02860599

0.03354418

0.01545241

O. Reg. 240/02, s. 4.

TABLE 13
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2003

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipe line Property Class

Alberton, Township of

0.01153885

0.01082568

0.05132495

Armour, Township of

0.01041853

0.00409721

0.00740306

Armstrong, Township of

0.01830750

0.02079374

0.01255019

Assiginack, Township of

0.01202920

0.00814339

 

Atikokan, Township of

0.02906358

0.02140385

0.03027131

Baldwin, Township of

0.01328390

0.00551717

0.01220607

Barrie Island, Township of

0.00634010

0.01444787

 

Barrie, City of

0.01822864

0.02032655

0.01328870

Belleville, City of

0.02312286

0.02510535

0.01576919

Billings, Township of

0.00966411

0.01424371

 

Black River-Matheson, Township of

0.02589356

0.01809375

0.01040783

Blind River, Town of

0.02776623

0.02637413

0.01486282

Bonfield, Township of

0.01392781

0.01514040

0.00808828

Brant, County of

0.02262608

0.02953992

0.02003558

Brantford, City of

0.02262835

0.03156082

0.01594348

Brethour, Township of

   

0.02979236

Brockville, City of

0.023500

0.023500

0.01658834

Bruce Mines, Town of

0.01372292

0.01755636

0.00744535

Bruce, County of

0.01586307

0.02301182

0.01194898

Burk’s Falls, Village of

0.01389305

0.01797216

0.01218552

Burpee and Mills, Township of

0.00747740

   

Callander, Municipality of

0.01505980

0.01851026

0.01252394

Calvin, Township of

0.00773506

0.01757069

0.01156463

Carling, Township of

0.00726104

0.01159340

 

Casey, Township of

0.00765824

0.03171447

 

Central Manitoulin, Township of

0.00965790

0.01129020

 

Chamberlain, Township of

0.00505600

0.00398160

0.01231043

Chapleau, Township of

0.01499596

0.01190577

 

Chapple, Township of

0.00881947

0.00872972

0.05746142

Charlton and Dack, Municipality of

0.01593890

0.01533673

0.01201198

Chatham-Kent, Municipality of

0.02074322

0.03089728

0.01781212

Chisholm, Township of

0.00911156

0.00510120

 

Cobalt, Town of

0.02426786

 

0.01455246

Cochrane Town of

0.02128434

0.01443275

0.00977070

Cockburn Island, Township of

0.01720229

   

Coleman, Township of

0.01724394

0.03762397

0.01347851

Conmee, Township of

0.01902648

0.01364082

 

Cornwall, City of

0.02482739

0.03379317

0.01804743

Dawson, Township of

0.02494781

0.00771705

0.03406351

Dorion, Township of

0.03334456

 

0.03124249

Dryden, City of

0.01810094

0.03246709

0.01566018

Dubreuilville, Township of

0.02062824

0.02981829

 

Dufferin, County of

0.01532871

0.02489587

0.01031315

Durham, Region of

0.01729741

0.02456005

0.01625565

Dymond, Township of

0.02502445

0.00175438

0.01049378

Ear Falls, Township of

0.02212025

0.03332929

0.02803488

East Ferris, Township of

0.01239053

0.01604024

0.02105809

Elgin, County of

0.01657160

0.03398089

0.01211651

Elliot Lake, City of

0.02759106

0.02845531

0.00955150

Emo, Township of

0.01585628

0.02270413

0.04516052

Englehart, Town of

0.01634070

0.02351195

0.02068808

Espanola, Town of

0.02107512

0.03863214

0.01877409

Essex, County of

0.01674744

0.02905078

0.02005959

Evanturel Township of

0.01262165

0.01001952

0.01341535

Fauquier-Strickland, Township of

0.01577708

0.00990071

0.00840289

Fort Frances, Town of

0.02547896

0.02258637

0.02139994

French River, Municipality of

0.01723604

0.02178357

 

Frontenac, County of

0.02224256

0.02390303

 

Gananoque, Separated Town of

0.02255423

0.03219802

0.01385170

Gauthier, Township of

0.01087016

0.00951580

 

Gillies, Township of

0.01251214

0.00913380

 

Gordon, Township of

0.01279903

0.00743526

 

Gore Bay, Town of

0.01506877

0.01241651

 

Greenstone, Municipality of

0.01733819

0.02462846

0.00383279

Grey, County of

0.02041873

0.02836812

0.01621322

Guelph, City of

0.02084987

0.02928298

0.02221798

Haileybury, Town of

0.01954135

0.02249337

0.00964939

Haldimand, County of

0.02083936

0.02862861

0.01977094

Haliburton, County of

0.01566596

0.01565195

 

Halton, Region of

0.01623239

0.02314354

0.01385005

Hamilton, City of

0.023500

0.023500

0.01455976

Harley, Township of

0.01592432

0.02634583

 

Harris, Township of

0.01712300

0.01219403

0.01423560

Hastings, County of

0.01319398

0.01715841

0.01305967

Hearst, Town of

0.01175623

0.01807157

0.00893544

Hilliard Township

   

0.03426411

Hilton Beach, Village of

0.01395817

0.01396500

 

Hilton, Township of

0.01172726

0.00374522

 

Hornepayne, Township of

0.01341474

0.01813676

 

Hudson, Township of

0.01592586

0.01232147

0.00708534

Huron Shores, Municipality of

0.02085728

0.01510515

0.01390646

Huron, County of

0.01386027

0.01500232

0.00531790

Ignace, Township of

0.01790754

0.01119204

0.01244114

Iroquois Falls, Town of

0.02076276

0.02849679

0.00998227

James, Township of

0.03097699

0.01833329

 

Jocelyn, Township of

0.01231726

0.00918098

 

Johnson, Township of

0.01461700

 

0.00835698

Joly, Township of

0.01200797

   

Kapuskasing, Town of

0.02277549

0.03234936

0.00967968

Kawartha Lakes, City of

0.01867929

0.02767729

0.02179841

Kearney, Town of

0.01019061

0.00786527

 

Kenora, City of

0.01925686

0.03166329

0.01265274

Kerns, Township of

0.00831495

 

0.01058387

Killarney, Municipality of

0.01091863

0.01368593

 

Kingston, City of

0.02240816

0.03463981

0.01838916

Kirkland Lake, Town of

0.02896253

0.02528659

0.01253883

La Vallee, Township of

0.01318947

0.01736578

0.06132087

Laird, Township of

0.01561603

0.00900363

 

Lake of The Woods, Township of

0.01413301

   

Lambton,County of

0.02128445

0.03154906

0.01534570

Lanark, County of

0.01903940

0.03104435

0.02005905

Larder Lake, Township of

0.01672958

0.01038640

 

Latchford, Town of

0.03024829

0.02059063

0.01206504

Leeds & Grenville, County of

0.01900382

0.03424416

0.01997740

Lennox and Addington, County of

0.02121051

0.03341423

0.01619593

London, City of

0.02696036

0.03269197

0.01934027

Macdonald, Meredith & Aberdeen, Additional Township of

0.01472700

0.01228900

0.01173645

Machar, Township of

0.01260343

0.00538031

0.00865434

Machin, Township of

0.01339071

0.00841006

0.01675003

Magnetawan, Municipality of

0.01080393

0.00768496

 

Manitouwadge, Township of

0.02749526

0.03221475

 

Marathon, Town of

0.02128508

0.03857607

 

Markstay-Warren, Municipality of

0.01304219

0.00940570

0.03473800

Matachewan, Township of

0.02016734

0.03044213

 

Mattawa, Town of

0.01575672

0.02330314

0.01279399

Mattawan, Township of

0.01579007

0.00309800

0.02516782

Mattice-Val Cote, Township of

0.02094019

0.02862423

0.00530096

McDougall, Township of

0.00793602

0.02082371

 

McGarry, Township of

0.01394405

0.00435627

 

McKellar, Township of

0.01028574

0.01137582

 

McMurrich/Monteith, Township of

0.01351589

0.00424642

0.00131640

Michipicoten, Township of

0.02426623

0.01872929

 

Middlesex, County of

0.01815313

0.02541411

0.01697323

Moonbeam, Township of

0.02573548

0.01186581

0.01303410

Moosonee, Town of

0.00821000

0.01445000

 

Morley, Township of

0.01444504

0.00483046

0.06110487

Muskoka, District of

0.00982677

0.01161686

0.00578040

Nairn and Hyman, Township of

0.02379894

0.02447045

0.03906735

Neebing, Municipality of

0.00808399

 

0.06059213

New Liskeard, Town of

0.03121392

0.02799507

0.01166147

Niagara, Region of

0.01802873

0.03169343

0.01554359

Nipigon, Township of

0.02817029

0.01700170

0.01914946

Nipissing, Township of

0.01401899

0.00280190

 

Norfolk, County of

0.02145729

0.02792138

0.01862939

North Bay, City of

0.02376693

0.01937000

0.01296604

Northeastern Manitoulin & the Islands, Town of

0.01211599

0.01308534

 

Northumberland, County of

0.02149776

0.03357449

0.01694492

O’Connor, Township of

0.01381992

0.01091202

 

Oliver And Paipoonge, Township of

0.02035864

0.03040413

0.01869101

Opasatika, Township of

0.01185016

0.01349479

0.00654097

Orillia, City of

0.01983166

0.02686408

0.02367490

Ottawa, City of

0.02111924

0.02434085

0.01736676

Owen Sound, City of

0.02041873

0.02836812

0.01621322

Oxford, County of

0.02212018

0.03168159

0.01321408

Papineau-Cameron, Township of

0.01165489

0.01953952

0.00716370

Parry Sound, Town of

0.01040402

0.00903652

0.01520908

Peel, Region of

0.01825042

0.02151155

0.01641233

Pelee, Township of

0.01644546

0.01004206

 

Pembroke, City of

0.02203329

0.03397579

0.01220654

Perry, Township of

0.01166076

0.01003592

0.00843118

Perth, County of

0.01680424

0.02435653

0.01876613

Peterborough, City of

0.02328370

0.03497002

0.01454144

Peterborough, County of

0.01745204

0.02563009

0.01450144

Pickle Lake, Township of

0.00703838

0.00099918

 

Plummer, Additional Township of

0.01405500

0.01692333

0.00966383

Powassan, Municipality of

0.01177146

0.01433768

0.01122233

Prescott and Russell, County of

0.01733804

0.02822630

0.01386436

Prescott, Separate Town of

0.02010697

0.03412146

0.01327956

Prince Edward, County of

0.01044370

0.02075440

0.00609361

Prince, Township of

0.01701747

0.01484144

 

Quinte West, City of

0.02056411

0.02681512

0.01599803

Rainy River, Town of

0.02122131

0.02098156

0.02692544

Red Lake, Municipality of

0.02349599

0.02941951

 

Red Rock, Township of

0.01775427

0.03541265

0.01556969

Renfrew, County of

0.02011652

0.03205616

0.01431701

Ryerson, Township of

0.01180035

0.01652800

 

Sable-Spanish Rivers, Township of

0.01680010

0.01281840

 

Sault Ste. Marie, City of

0.02112944

0.03055335

0.01712807

Schreiber, Township of

0.03220905

   

Seguin, Township of

0.00811818

0.01400268

0.01367889

Shedden, Township of

0.01684752

0.01684752

 

Shuniah, Township of

0.03031595

0.03694602

0.02973049

Simcoe, County of

0.01950711

0.03009579

0.01818230

Sioux Lookout, Municipality of

0.01649671

0.02659753

 

Sioux Narrows-Nestors Falls, Township of

0.01385613

0.00917034

 

Smiths Falls, Separated Town

0.02403131

0.03022637

0.01665046

Smooth Rock Falls, Town of

0.02498568

0.02525856

0.01203843

South Algonquin, Township of

0.00691640

0.00953822

 

South River, Village of

0.01246395

0.00790067

0.00460660

St. Joseph, Township of

0.00861430

0.01135658

 

St. Marys, Separated Town of

0.01535143

0.02835821

0.01666541

St. Thomas, City of

0.02140708

0.03324383

0.01060538

St. Charles, Municipality of

0.01016477

0.05767121

0.02791990

Stormont, Dundas & Glengarry, County of

0.02229403

0.03145299

0.01442497

Stratford, City of

0.02459793

0.03141040

0.01386930

Strong, Township of

0.01053151

0.01215126

0.00798739

Sudbury, City of Greater

0.02115349

0.02924264

0.01508509

Sundridge Village of

0.01242420

0.01037683

0.00768318

Tarbutt and Tarbutt, Additional Township of

0.01524618

0.01723500

 

Tehkummah, Township of

0.01295100

0.01041200

 

Temagami, Municipality of

0.02343569

0.03254850

0.01196640

Terrace Bay, Township of

0.02944404

0.03139067

 

The Archipelago, Township of

0.00957009

0.00957009

 

The North Shore, Township of

0.02940903

0.01932014

 

Thessalon, Town of

0.01609419

0.01532966

0.00764172

Thornloe Village, of

0.01123000

0.02070447

 

Thunder Bay, City of

0.02693808

0.03252869

0.02374483

Timmins, City of

0.02467821

0.03062767

0.02264766

Toronto, City of

0.02299733

0.02501734

0.01843759

Val Rita-Harty, Township of

0.01819076

0.01923279

0.00855498

Waterloo, Region of

0.02232400

0.02968823

0.01317219

Wellington, County of

0.01461710

0.02612564

0.02088748

West Nipissing, Municipality of

0.01605098

0.03401289

0.02222236

White River, Township of

0.02747184

0.02004172

 

Whitestone, Municipality of

0.00911149

0.00877609

 

Windsor, City of

0.01963909

0.03329223

0.01876892

York, Region of

0.01758765

0.02033891

0.01786748

O. Reg. 74/03, s. 5; O. Reg. 223/03, s. 1; O. Reg. 364/03, s. 1.

TABLE 14
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2003

Territory

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipe line Property Class

Nipissing, District of

Timiskaming Board of Education

0.01435674

 

0.01415985

Nipissing Combined School Boards

0.01439500

0.02172868

0.02648770

Parry Sound, District of

South River Township School Authority

0.01153664

   

West Parry Sound Board of Education

0.00889579

0.00856680

 

East Parry Sound Board of Education

0.01489479

0.02317260

0.01298757

Manitoulin, District of

Manitoulin Locality Education

0.01107600

0.01045100

 

Sudbury, District of

Sudbury Locality Education

0.01906500

0.02600905

 

Espanola Locality Education

0.01474412

0.00725019

 

Chapleau Locality Education

0.00996800

0.01323149

 

Foleyet DSA Locality Education

0.01064878

   

Gogama DSA Locality Education

0.00828528

   

Asquith Garvey DSA Locality Education

0.00525700

0.01104682

 

Missarenda DSA Locality Education

0.00630456

0.00344662

 

Timiskaming, District of

Kirkland Lake Locality Education

0.02570700

0.03185848

0.01772706

Timiskaming Locality Education

0.02758133

0.03247167

0.01687400

Cochrane, District of

Hearst Locality Education

0.01178900

0.00943380

0.00643335

Kap SRF and District Locality Education

0.01746500

0.00396600

0.00848530

Cochrane-Iroquois Falls Locality Education

0.01571200

0.02027136

0.00876870

James Bay Lowlands Locality Education

0.02092552

   

Algoma, District of

Sault Ste. Marie Locality Education

0.02492739

0.02663053

0.01479727

Thunder Bay, District of

Allanwater DSA Locality Education

0.00062557

   

Nipigon Red Rock Locality Education

0.00397279

 

0.01885525

Lake Superior Locality Education

0.02607040

0.02984675

 

Lakehead Locality Education

0.01790274

0.03429833

0.02811702

Auden DSA Locality Education

0.00653100

   

Armstrong DSA Locality Education

0.00736600

   

Savant Lake DSA Locality Education

0.00816726

   

Upsala DSA Locality Education

0.00825700

0.00416799

0.00334557

Ferland DSA Locality Education

0.00708982

   

Rainy River, District of

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

0.01316900

0.01471558

 

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

0.00879075

0.00929328

 

Mine Centre DSA Locality Education

0.00425756

0.00361400

 

Atikokan Locality Education

0.02012046

0.02716246

0.07956714

Kenora, District of

Summer Beaver DSA Locality Education

0.00239665

   

Kenora Locality Education

0.01907300

0.01514932

0.02228662

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

0.01165046

0.01616102

0.01988119

Keewatin-Patricia District Locality Education

0.01339171

   

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

0.01609000

 

0.01670843

Red Lake Locality Education

0.01263800

0.01793267

0.01912324

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

0.01342253

0.00906001

0.02034146

Sturgeon Lake Locality Education

0.00594022

   

O. Reg. 74/03, s. 5; O. Reg. 223/03, s. 2.