O. Reg. 703/98: TAX MATTERS - TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR RESTRUCTURED MUNICIPALITIES, TAX MATTERS - TIME LIMITS FOR 2005 UNDER SECTIONS 308, 308.1, 310, 311, 314, 329.1 AND 362 OF THE ACT
Municipal Act, 2001
Loi de 2001 sur les municipalités
ONTARIO REGULATION 703/98
formerly under Municipal Act
TAX MATTERS — TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR RESTRUCTURED MUNICIPALITIES
Note: This Regulation was revoked on February 10, 2010. See: O. Reg. 18/10, ss. 1, 2.
Last amendment: O. Reg. 18/10.
This Regulation is made in English only.
1. (1) The transition ratios and average transition ratios set out in Table 1 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in the Table 1. O. Reg. 703/98, s. 1 (1); O. Reg. 381/99, s. 1 (1).
(2) If no transition ratio is set out in Table 1 for a property class for a municipality, the upper limit of the allowable range for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 703/98, s. 1 (2).
(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 1 apply with respect to the part of 1998 beginning on the date of restructuring set out in Table 1 and with respect to 1999. O. Reg. 703/98, s. 1 (3); O. Reg. 381/99, s. 1 (2).
1.1 (1) The transition ratios and average transition ratios set out in Table 2 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in Table 2. O. Reg. 381/99, s. 2.
(2) If no transition ratio is set out in Table 2 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O Reg. 381/99, s. 2.
(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 2 apply with respect to 1999. O. Reg. 381/99, s. 2.
1.2 (1) The transition ratios set out in Table 3 are prescribed, under subsection 363 (16) of the Act, for the restructured municipalities set out in Table 3. O. Reg. 285/00, s. 1.
(2) If no transition ratio is set out in Table 3 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 285/00, s. 1.
(3) The transition ratios for a restructured municipality set out in Table 3 apply with respect to 2000. O. Reg. 285/00, s. 1.
1.3 (1) The transition ratios and average transition ratios set out in Table 4 are prescribed, under subsection 363 (7.1) of the Act, for the restructured municipalities set out in Table 4. O. Reg. 131/02, s. 1.
(2) If no transition ratio is set out in Table 4 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 131/02, s. 1.
(3) The transition ratios and average transition ratios for a restructured municipality set out in Table 4 apply with respect to 2001. O. Reg. 131/02, s. 1.
1.4 The transition ratio for the pipe line property class for the Municipality of Greenstone is 0.7 for 2003. O. Reg. 421/02, s. 1.
2. (1) The transition ratios set out in Table 5 are prescribed under subsection 308 (10) of the Act for the restructured municipalities set out in Table 5. O. Reg. 366/03, s. 1.
(2) If no transition ratio is set out in Table 5 for a property class for a municipality, the upper limit of the allowable range of fairness for tax ratios prescribed for the property class is prescribed as the transition ratio. O. Reg. 366/03, s. 1.
(3) The transition ratios for a restructured municipality set out in Table 5 apply with respect to 2003. O. Reg. 366/03, s. 1.
3. The following transition ratios are prescribed for 2004 for the restructured City of Temiskaming Shores for the purposes of subsections 308 (10) of the Act:
1. 2.1807 for the multi-residential property class.
2. 1.4977 for the commercial property class.
3. 1.9136 for the industrial property class.
4. 0.6271 for the pipe line property class.
5. The upper limit of the allowable range of tax ratios prescribed for the property class if the property class is not listed in paragraph 1, 2, 3, 4 or 5. O. Reg. 187/04, s. 1.
4. The following transition ratios are prescribed for 2006 for the restructured Town of Latchford for the purposes of subsection 308 (10) of the Act:
1. For the commercial property class, 1.314305.
2. For the pipe line property class, 0.600000. O. Reg. 342/06, s. 1.
TABLE 1
TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 1998
Restructured municipality (date of restructuring) |
Transition ratios |
Average transition ratios | |||||||||
Multi-residential property class |
Commer-cial property class |
Industrial property class |
Pipe line property class |
New multi-residential property class |
Office building property class |
Shopping centre property class |
Parking lots and vacant land property class |
Large industrial property class |
Commer-cial property classes |
Industrial property classes | |
Central Manitoulin, Township of (May 1, 1998) |
1.1139 |
1.0308 |
1.2021 |
||||||||
Magnetawan, Township of (July 1, 1998) |
2.0865 |
1.1515 |
0.4011 |
||||||||
Red Lake, Town of (July 1, 1998) |
2.8486 |
1.7332 |
2.4724 |
2.9580 |
2.8656 | ||||||
Sables-Spanish Rivers, Township of (July 1, 1998) |
1.7685 |
1.3370 |
1.6867 |
||||||||
South Algonquin, Township of (June 1, 1998) |
2.2350 |
4.7965 |
O. Reg. 703/98, Table 1.
TABLE 2
TRANSITION RATIOS AND AVERAGE TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 1999
Restructured Municipality |
Transition Ratios |
Average Transition Ratios | ||||
Multi-residential property class |
Commercial property class |
Industrial Property Class |
Pipeline property class |
Large industrial property class |
Average industrial property class | |
West Nipissing, T |
2.262331 |
1.913681 |
2.212799 |
2.910692 |
10.198579 |
7.887231 |
French River, M |
1.841840 |
2.511595 |
3.226289 |
|||
Killarney, M |
2.318126 |
6.071767 |
||||
St. Charles, M |
2.405356 |
1.283505 |
13.280266 |
3.941290 |
||
Markstay-Warren, M |
1.865818 |
1.621040 |
1.097128 |
5.109040 |
||
Huron Shores, M |
0.777361 |
0.854529 |
1.240874 |
0.602690 |
||
Neebing, M |
1.522658 |
7.984795 |
||||
Lake of the Woods, Tp |
2.333294 |
O. Reg. 381/99, s. 4.
TABLE 3
TRANSITION RATIOS FOR MUNICIPALITIES RESTRUCTURED IN 2000
Restructured Municipality |
Transition Ratios | |||||||
Multi-residential property class |
Commercial property class |
Industrial property class |
Pipeline property class |
Office building property class |
Shopping centre property class |
Parking lots and vacant land property class |
Large industrial property class | |
Whitestone |
1.075160 |
1.159812 |
||||||
McDougall |
1.317134 |
3.085796 |
||||||
Cochrane |
1.808490 |
1.432348 |
1.199019 |
0.740212 |
||||
Magnetawan |
2.086374 |
1.150588 |
1.099934 |
|||||
Kenora |
1.717273 |
1.992814 |
3.472726 |
1.271225 |
2.408206 |
2.831195 |
1.648481 |
4.516950 |
Belleville |
2.714467 |
1.849137 |
3.684692 |
1.105339 |
O. Reg. 285/00, s. 2.
TABLE 4
TRANSITION RATIOS FOR 2001 FOR RESTRUCTURED MUNICIPALITIES
Municipality |
Transition ratios |
Average transition ratios | |||||||||
Multi-residential property class |
Commer-cial property class |
Industrial property class |
Pipe line property class |
New multi-residential property class |
Office building property class |
Shopping centre property class |
Parking lots and vacant land property class |
Large industrial property class |
Commer-cial property class |
Industrial property class | |
Blind River T |
1.1084 |
1.0705 |
1.1534 |
0.6743 |
|||||||
Greenstone M |
2.0996 |
1.3376 |
2.2335 |
0.8554 |
|||||||
Haldimand T |
2.3274 |
1.6929 |
2.9945 |
1.4894 |
|||||||
Hamilton C |
2.9990 |
2.4256 |
3.8354 |
1.4098 |
1.2500 |
2.4256 |
4.5624 |
2.4256 |
4.3128 | ||
Kawartha Lakes C |
1.9949 |
1.1689 |
1.7494 |
1.4953 |
|||||||
Norfolk T |
2.3274 |
1.6929 |
2.9945 |
1.4894 |
|||||||
Ottawa C |
2.1780 |
1.9288 |
2.2439 |
1.1326 |
1.0000 |
2.3309 |
1.6044 |
1.2639 |
1.9269 |
1.9712 |
2.0925 |
Powassan M |
2.1269 |
1.2240 |
1.3484 |
0.9996 |
1.7185 |
1.4001 | |||||
Sioux Narrows Nestor Falls Tp |
1.1845 |
1.1852 |
|||||||||
Sudbury, Greater City of |
1.9570 |
1.6614 |
2.4500 |
1.2853 |
2.7560 |
2.6367 |
O. Reg. 131/02, s. 2.
TABLE 5
TRANSITION RATIOS FOR 2003 FOR RESTRUCTURED MUNICIPALITIES
Restructured Municipality |
Transition Ratios | |||
Multi-residential property class |
Commercial property class |
Industrial property class |
Pipeline property class | |
Charlton and Dack, Municipality of |
1.286070 |
1.673627 |
0.936304 |
O. Reg. 366/03, s. 2.