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O. Reg. 46/21: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed February 3, 2021 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 46/21

made under the

Education Act

Made: February 2, 2021
Filed: February 3, 2021
Published on e-Laws: February 3, 2021
Printed in The Ontario Gazette: February 20, 2021

Amending O. Reg. 400/98

(TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES)

1. The title of Ontario Regulation 400/98 is amended by striking out “TAX RATES” and substituting “RATES”.

2. The following provisions of the Regulation are amended by striking out “2020” wherever it appears and substituting in each case “2021”:

1. Section 1.

2. Subsection 2 (2).

3. Subsection 3 (2).

4. Subsections 9 (3), (4) and (5).

5. Subsection 10 (1).

3. Subsection 2 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.

4. Subsection 3 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.

5. (1) Subsection 9 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.

(2) Subsections 9 (3), (4) and (5) of the Regulation are amended by striking out “0.00980000” wherever it appears and substituting in each case “0.00880000”.

(3) Section 9 of the Regulation is amended by adding the following subsections:

(6) The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000.

(7) The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000.

6. The Regulation is amended by adding the following section:

Rates for Payments in Lieu of Taxes for School Purposes

9.1 (1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1):

1. Payments in lieu of taxes for school purposes payable by the following:

i. A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act.

ii. A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998.

2. Payments in lieu of taxes for school purposes provided for under the following provisions:

i. Subparagraph 24 iii of subsection 3 (1) of the Assessment Act.

ii. Subsection 27 (3) of the Assessment Act.

iii. Section 71 of the Ontario Water Resources Act.

iv. Subsections 84 (2), (3) or (5) of the Electricity Act, 1998.

v. Subsection 4 (4) of the Municipal Tax Assistance Act.

3. Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada).

(2) In this section “commercial classes”, “industrial classes”, “new construction property classes” and “optional property class” have the same meaning as in section 9.

(3) For 2021, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property:

1. For the commercial classes other than the resort condominium property class, the annual 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 resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

3. For the industrial classes, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

4. For the landfill property class, the annual rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.

5. For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality.

6. Despite paragraphs 1 and 3, the annual rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.

(4) Despite subsection (3), if a municipality set out in Table 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2021, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

1. For the office building property class, the annual rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.

2. For the shopping centre property class, the annual rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.

3. For the parking lots and vacant land property class, the annual rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.

4. For the resort condominium property class, the annual rate is the rate set out in subsection 1 (1) for residential property.

5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, the annual rate is the rate in the column entitled “Commercial Property Class” in the Table set out opposite the name of the municipality.

6. Despite paragraphs 1, 2 and 5, the annual rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.

(5) Despite subsection (3), if a municipality set out in Table 7 passes a by-law opting to have the large industrial property class apply, for 2021, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:

1. For the large industrial property class, the annual rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.

2. For the industrial class, the annual rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.

3. Despite paragraphs 1 and 2, the annual rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.

(6) For 2021, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.

7. Subsection 10 (1) of the Regulation is amended by striking out “0.00245000” and substituting “0.00220000”.

8. Subsections 11 (1), (2) and (4) of the Regulation are revoked.

9. Section 13 of the Regulation is amended by striking out “tax rates set out in Table 1” in the portion before paragraph 1 and substituting “rates set out in Tables 1, 2, 3, 5, 6 and 7” and by adding the following paragraph:

2. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act.

10. Tables 1, 2, 3 and 4 to the Regulation are revoked and the following substituted:

Table 1
Tax Rates for business properties in municipalities for 2021 (expressed as fractions of assessed value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipe Line Property Class

Tax Rate for the Landfill Property Class

Alberton, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Armour, Township of

0.00690833

0.00395200

0.00519019

0.00880000

Armstrong, Township of

0.00880000

0.00880000

0.00880000

none

Assiginack, Township of

0.00842583

0.00676308

none

0.00880000

Atikokan, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Baldwin, Township of

0.00880000

0.00880000

0.00796553

none

Barrie, City of

0.00880000

0.00880000

0.00880000

0.00524134

Belleville, City of

0.00880000

0.00880000

0.00880000

0.00880000

Billings, Township of

0.00644236

0.00880000

none

0.00352821

Black River-Matheson, Township of

0.00880000

0.00880000

0.00817516

0.00880000

Blind River, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Bonfield, Township of

0.00880000

0.00880000

0.00668371

0.00880000

Brant, County of

0.00880000

0.00880000

0.00880000

0.00880000

Brantford, City of

0.00880000

0.00880000

0.00880000

0.00880000

Brethour, Township of

0.00439262

0.00880000

0.00880000

0.00445422

Brockville, City of

0.00880000

0.00880000

0.00880000

none

Bruce, County of

0.00880000

0.00880000

0.00880000

0.00880000

Bruce Mines, Town of

0.00880000

0.00880000

0.00658154

none

Burk’s Falls, Village of

0.00880000

0.00880000

0.00880000

none

Burpee and Mills, Township of

0.00494118

0.00880000

none

none

Callander, Municipality of

0.00880000

0.00880000

0.00864536

none

Calvin, Township of

0.00601963

0.00880000

0.00880000

0.00584711

Carling, Township of

0.00557065

0.00880000

none

none

Casey, Township of

0.00467717

0.00880000

none

none

Central Manitoulin, Township of

0.00688166

0.00880000

none

0.00506696

Chamberlain, Township of

0.00301852

0.00497570

0.00880000

0.00477412

Chapleau, Township of

0.00880000

0.00880000

none

none

Chapple, Township of

0.00593040

0.00880000

0.00880000

0.00459442

Charlton and Dack, Municipality of

0.00880000

0.00880000

0.00880000

none

Chatham-Kent, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Chisholm, Township of

0.00880000

0.00643693

none

0.00752763

Cobalt, Town of

0.00880000

none

0.00880000

none

Cochrane, Town of

0.00880000

0.00880000

0.00771725

none

Cockburn Island, Township of

none

none

none

none

Coleman, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Conmee, Township of

0.00880000

0.00880000

none

0.00880000

Cornwall, City of

0.00880000

0.00880000

0.00880000

0.00880000

Dawson, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Dorion, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Dryden, City of

0.00880000

0.00880000

0.00880000

0.00880000

Dubreuilville, Township of

0.00880000

0.00880000

none

none

Dufferin, County of

0.00880000

0.00880000

0.00856022

0.00792019

Durham, Region of

0.00880000

0.00880000

0.00880000

none

Ear Falls, Township of

0.00880000

0.00880000

0.00880000

none

East Ferris, Municipality of

0.00880000

0.00880000

0.00880000

none

Elgin, County of

0.00880000

0.00880000

0.00880000

0.00880000

Elliot Lake, City of

0.00880000

0.00880000

0.00819560

0.00880000

Emo, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Englehart, Town of

0.00880000

0.00880000

0.00880000

none

Espanola, Town of

0.00880000

0.00880000

0.00880000

0.00880000

Essex, County of

0.00872098

0.00880000

0.00880000

0.00880000

Evanturel, Township of

0.00880000

0.00880000

0.00880000

none

Fauquier-Strickland, Township of

0.00880000

0.00431149

0.00580449

none

Fort Frances, Town of

0.00880000

0.00880000

0.00880000

none

French River, Municipality of

0.00880000

0.00880000

none

0.00880000

Frontenac, County of

0.00880000

0.00880000

none

0.00880000

Gananoque, Separated Town of

0.00880000

0.00880000

0.00880000

none

Gauthier, Township of

0.00589674

0.00880000

none

0.00880000

Gillies, Township of

0.00880000

0.00880000

none

0.00880000

Gordon/Barrie Island, Municipality of

0.00880000

0.00880000

none

none

Gore Bay, Town of

0.00880000

0.00880000

none

none

Greenstone, Municipality of

0.00880000

0.00880000

0.00343299

0.00880000

Grey, County of

0.00880000

0.00880000

0.00880000

0.00880000

Guelph, City of

0.00880000

0.00880000

0.00880000

none

Haldimand, County of

0.00880000

0.00880000

0.00880000

0.00880000

Haliburton, County of

0.00880000

0.00880000

none

0.00663886

Halton, Region of

0.00770552

0.00880000

0.00880000

0.00864766

Hamilton, City of

0.00880000

0.00880000

0.00880000

0.00880000

Harley, Township of

0.00880000

0.00880000

none

0.00880000

Harris, Township of

0.00880000

0.00521783

0.00880000

none

Hastings, County of

0.00880000

0.00880000

0.00880000

0.00669159

Hearst, Town of

0.00880000

0.00880000

0.00715368

0.00663570

Hilliard, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Hilton Beach, Village of

0.00880000

0.00880000

none

none

Hilton, Township of

0.00880000

0.00880000

none

none

Hornepayne, Township of

0.00880000

0.00880000

none

0.00880000

Hudson, Township of

0.00880000

0.00880000

0.00584244

0.00880000

Huron, County of

0.00880000

0.00880000

0.00458716

0.00677916

Huron Shores, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Ignace, Township of

0.00880000

0.00880000

0.00853735

none

Iroquois Falls, Town of

0.00880000

0.00880000

0.00803222

0.00880000

James, Township of

0.00880000

0.00880000

none

0.00880000

Jocelyn, Township of

0.00880000

0.00880000

none

0.00880000

Johnson, Township of

0.00880000

0.00880000

0.00707060

0.00880000

Joly, Township of

0.00810484

0.00880000

none

none

Kapuskasing, Town of

0.00880000

0.00880000

0.00763320

none

Kawartha Lakes, City of

0.00880000

0.00880000

0.00880000

0.00880000

Kearney, Town of

0.00602794

0.00789639

none

none

Kenora, City of

0.00880000

0.00880000

0.00880000

none

Kerns, Township of

0.00596158

0.00880000

0.00835780

none

Killarney, Municipality of

0.00568569

0.00880000

none

0.00353645

Kingston, City of

0.00880000

0.00880000

0.00880000

none

Kirkland Lake, Town of

0.00880000

0.00880000

0.00880000

none

La Vallee, Township of

0.00880000

0.00880000

0.00880000

0.00115600

Laird, Township of

0.00880000

0.00880000

None

0.00880000

Lake of the Woods, Township of

0.00772929

none

none

0.00802319

Lambton, County of

0.00875611

0.00880000

0.00880000

0.00880000

Lanark, County of

0.00880000

0.00880000

0.00880000

0.00880000

Larder Lake, Township of

0.00880000

0.00880000

none

0.00880000

Latchford, Town of

0.00880000

0.00880000

0.00880000

none

Leeds and Grenville, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Lennox and Addington, County of

0.00880000

0.00880000

0.00880000

0.00880000

London, City of

0.00880000

0.00880000

0.00880000

0.00880000

Macdonald, Meredith and Aberdeen Additional, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Machar, Township of

0.00783763

0.00655620

0.00593986

0.00880000

Machin, Township of

0.00880000

0.00529884

0.00880000

0.00880000

Magnetawan, Municipality of

0.00709582

0.00880000

none

0.00880000

Manitouwadge, Township of

0.00880000

0.00880000

none

0.00880000

Marathon, Town of

0.00880000

0.00880000

None

0.00880000

Markstay-Warren, Municipality of

0.00880000

0.00772281

0.00880000

0.00880000

Matachewan, Township of

0.00880000

0.00880000

none

0.00880000

Mattawa, Town of

0.00880000

0.00880000

0.00880000

none

Mattawan, Township of

0.00880000

0.00880000

0.00880000

none

Mattice-Val Côté, Township of

0.00880000

0.00880000

0.00445055

0.00880000

McDougall, Township of

0.00764924

0.00880000

none

none

McGarry, Township of

0.00880000

0.00418996

none

none

McKellar, Township of

0.00880000

0.00880000

none

none

McMurrich/Monteith, Township of

0.00880000

0.00425628

0.00206841

0.00880000

Middlesex, County of

0.00880000

0.00880000

0.00880000

0.00880000

Moonbeam, Township of

0.00880000

0.00880000

0.00880000

none

Moosonee, Town of

0.00678228

0.00880000

none

0.00880000

Morley, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Muskoka, District Municipality of

0.00681019

0.00799699

0.00425921

0.00790439

Nairn and Hyman, Township of

0.00880000

0.00880000

0.00880000

none

Neebing, Municipality of

0.00396753

0.00880000

0.00880000

0.00571707

Niagara, Region of

0.00880000

0.00880000

0.00880000

0.00880000

Nipigon, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Nipissing, Township of

0.00880000

0.00247459

none

0.00684276

Norfolk, County of

0.00880000

0.00880000

0.00880000

none

North Bay, City of

0.00880000

0.00880000

0.00880000

none

Northeastern Manitoulin and the Islands, Town of

0.00880000

0.00880000

none

0.00667984

Northumberland, County of

0.00880000

0.00880000

0.00880000

0.00880000

O’Connor, Township of

0.00880000

0.00880000

none

0.00880000

Oliver Paipoonge, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Opasatika, Township of

0.00880000

0.00880000

0.00539944

0.00498043

Orillia, City of

0.00880000

0.00880000

0.00880000

0.00880000

Ottawa, City of

0.00839886

0.00880000

0.00880000

0.00880000

Owen Sound, City of

0.00880000

0.00880000

0.00880000

0.00880000

Oxford, County of

0.00880000

0.00880000

0.00880000

0.00880000

Papineau-Cameron, Township of

0.00880000

0.00880000

0.00593169

0.00639835

Parry Sound, Town of

0.00852267

0.00650266

0.00880000

none

Peel, Region of

0.00880000

0.00880000

0.00880000

0.00831729

Pelee, Township of

0.00880000

0.00880000

none

none

Pembroke, City of

0.00880000

0.00880000

0.00880000

none

Perry, Township of

0.00832501

0.00596791

0.00590076

0.00880000

Perth, County of

0.00880000

0.00880000

0.00880000

0.00880000

Peterborough, City of

0.00880000

0.00880000

0.00880000

none

Peterborough, County of

0.00880000

0.00880000

0.00880000

0.00880000

Pickle Lake, Township of

0.00553869

0.00049704

none

0.00483683

Plummer Additional, Township of

0.00880000

0.00880000

0.00752162

none

Powassan, Municipality of

0.00880000

0.00880000

0.00753775

0.00880000

Prescott and Russell, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Prescott, Separate Town of

0.00880000

0.00880000

0.00880000

none

Prince, Township of

0.00880000

0.00880000

0.00880000

none

Prince Edward, County of

0.00706031

0.00880000

0.00508185

0.00223960

Quinte West, City of

0.00880000

0.00880000

0.00880000

none

Rainy River, Town of

0.00880000

0.00880000

0.00880000

none

Red Lake, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Red Rock, Township of

0.00880000

0.00880000

0.00880000

none

Renfrew, County of

0.00880000

0.00880000

0.00880000

0.00880000

Ryerson, Township of

0.00692152

0.00880000

none

none

Sables-Spanish Rivers, Township of

0.00880000

0.00880000

none

0.00880000

Sault Ste. Marie, City of

0.00880000

0.00880000

0.00880000

0.00880000

Schreiber, Township of

0.00880000

0.00880000

none

none

Seguin, Township of

0.00666974

0.00880000

0.00880000

0.00406447

Shedden, Township of

0.00880000

0.00880000

none

none

Shuniah, Township of

0.00880000

0.00880000

0.00880000

0.00880000

Simcoe, County of

0.00880000

0.00880000

0.00880000

0.00880000

Sioux Lookout, Municipality of

0.00880000

0.00880000

none

0.00880000

Sioux Narrows-Nestors Falls, Township of

0.00880000

0.00729366

none

0.00880000

Smiths Falls, Separated Town of

0.00880000

0.00880000

0.00880000

none

Smooth Rock Falls, Town of

0.00880000

0.00880000

0.00880000

0.00880000

South Algonquin, Township of

0.00496193

0.00880000

none

0.00766612

South River, Village of

0.00880000

0.00815926

0.00412122

none

St. Charles, Municipality of

0.00577910

none

0.00880000

0.00620364

St. Joseph, Township of

0.00770563

0.00880000

none

0.00661451

St. Marys, Separated Town of

0.00880000

0.00880000

0.00880000

0.00880000

St. Thomas, City of

0.00880000

0.00880000

0.00880000

none

Stormont, Dundas and Glengarry, United Counties of

0.00880000

0.00880000

0.00880000

0.00880000

Stratford, City of

0.00880000

0.00880000

0.00880000

0.00880000

Strong, Township of

0.00687504

0.00880000

0.00555103

0.00880000

Sudbury, City of Greater

0.00880000

0.00880000

0.00880000

0.00880000

Sundridge, Village of

0.00880000

0.00880000

0.00654769

none

Tarbutt, Township of

0.00880000

0.00880000

none

none

Tehkummah, Township of

0.00880000

0.00880000

none

0.00777024

Temagami, Municipality of

0.00880000

0.00880000

0.00880000

none

Temiskaming Shores, Town of

0.00880000

0.00880000

0.00809919

0.00880000

Terrace Bay, Township of

0.00880000

0.00880000

none

0.00880000

The Archipelago, Township of

0.00635908

0.00776030

none

0.00167740

The North Shore, Township of

0.00880000

0.00880000

none

0.00880000

Thessalon, Town of

0.00880000

0.00755657

0.00661381

none

Thornloe, Village of

0.00880000

0.00880000

none

none

Thunder Bay, City of

0.00880000

0.00880000

0.00880000

0.00880000

Timmins, City of

0.00880000

0.00880000

0.00880000

0.00880000

Toronto, City of

0.00880000

0.00880000

0.00880000

none

Val Rita-Harty, Township of

0.00880000

0.00880000

0.00690763

0.00880000

Waterloo, Region of

0.00880000

0.00880000

0.00880000

0.00880000

Wawa, Township of

0.00880000

0.00880000

none

0.00880000

Wellington, County of

0.00880000

0.00880000

0.00880000

0.00811182

West Nipissing, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

White River, Township of

0.00880000

0.00880000

none

0.00880000

Whitestone, Municipality of

0.00586377

0.00880000

none

0.00880000

Windsor, City of

0.00877771

0.00880000

0.00880000

none

York, Region of

0.00880000

0.00880000

0.00880000

0.00528649

 

table 2
tax rate for business properties in municipalities with optional commercial classes for 2021
(Expressed as fractions of Assessed Value)

 

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.00880000

0.00880000

0.00880000

0.00880000

Espanola, Town of

0.00880000

none

0.00880000

none

Essex, County of

0.00880000

0.00880000

none

0.00633473

Hamilton, City of

0.00880000

none

none

0.00880000

Kenora, City of

0.00880000

0.00880000

0.00880000

0.00880000

Lambton, County of

0.00880000

0.00880000

0.00880000

0.00679260

Marathon, Town of

0.00880000

none

0.00880000

0.00880000

Ottawa, City of

0.00880000

0.00880000

0.00775935

0.00549581

Sault Ste. Marie, City of

0.00880000

0.00880000

0.00880000

0.00880000

Smooth Rock Falls, Town of

0.00880000

none

none

0.00880000

Windsor, City of

0.00880000

0.00880000

0.00880000

0.00822145

 

table 3
tax rate for business properties in municipalities with optional industrial classes for 2021
(Expressed as fractions of assessed value)

 

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.00880000

0.00880000

Chatham-Kent, Municipality of

0.00880000

0.00880000

Dryden, City of

0.00880000

0.00880000

Dubreuilville, Township of

0.00880000

0.00880000

Ear Falls, Township of

0.00880000

0.00880000

Elgin, County of

0.00880000

0.00880000

Espanola, Town of

0.00880000

0.00880000

Essex, County of

0.00880000

0.00880000

Fort Frances, Town of

0.00880000

0.00880000

Hamilton, City of

0.00880000

0.00880000

Hearst, Town of

0.00880000

0.00880000

Iroquois Falls, Town of

0.00880000

0.00880000

James, Township of

0.00880000

0.00880000

Kapuskasing, Town of

0.00880000

0.00880000

Kenora, City of

0.00880000

0.00880000

Lambton, County of

0.00880000

0.00880000

Leeds and Grenville, United Counties of

0.00880000

0.00880000

Lennox and Addington, County of

0.00880000

0.00880000

Marathon, Town of

0.00880000

0.00880000

Orillia, City of

0.00880000

0.00880000

Ottawa, City of

0.00880000

0.00880000

Owen Sound, City of

0.00880000

0.00880000

Powassan, Municipality of

0.00880000

0.00880000

Prescott and Russell, United Counties of

0.00880000

0.00880000

Quinte West, City of

0.00880000

0.00880000

Renfrew, County of

0.00880000

0.00880000

Sault Ste. Marie, City of

0.00880000

0.00880000

Smooth Rock Falls, Town of

0.00880000

0.00880000

St. Marys, Separated Town of

0.00880000

0.00880000

St. Thomas, City of

0.00880000

0.00880000

Stormont, Dundas and Glengarry, United Counties of

0.00880000

0.00880000

Sudbury, City of Greater

0.00880000

0.00880000

Thessalon, Town of

0.00653412

0.00880000

Thunder Bay, City of

0.00880000

0.00880000

Timmins, City of

0.00880000

0.00880000

Windsor, City of

0.00880000

0.00880000

 

table 4
tax rate for business properties in unattached unorganized territories for 2021
(Expressed as fractions of assessed value)

 

District

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipe Line Property Class

Tax Rate for the Landfill Property Class

Algoma

Sault Ste. Marie Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00880000

0.00880000

0.00698313

0.00829465

Cochrane

Hearst Locality Education

0.00743939

0.00869287

0.00516933

0.00880000

Cochrane

James Bay Lowlands Locality Education

0.00880000

none

none

none

Cochrane

Kap SRF and District Locality Education

0.00880000

0.00383334

0.00653976

none

Kenora

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

0.00880000

0.00880000

0.00880000

0.00618298

Kenora

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

0.00880000

none

0.00880000

none

Kenora

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

0.00880000

0.00880000

0.00880000

0.00880000

Kenora

Keewatin-Patricia District Locality Education

0.00800301

none

none

none

Kenora

Kenora Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Kenora

Red Lake Locality Education

0.00724716

0.00880000

0.00880000

0.00227545

Kenora

Sturgeon Lake Locality Education

0.00736495

none

none

none

Manitoulin

Manitoulin Locality Education

0.00831012

0.00854291

none

none

Nipissing

Nipissing Combined School Boards

0.00880000

0.00880000

0.00880000

0.00880000

Nipissing

Timiskaming Board of Education

0.00844508

none

0.00880000

none

Parry Sound

East Parry Sound Board of Education

0.00806675

0.00880000

0.00856534

none

Parry Sound

South River Township School Authority

0.00853965

0.00880000

none

none

Parry Sound

West Parry Sound Board of Education

0.00654584

0.00880000

none

none

Rainy River

Atikokan Locality Education

0.00880000

0.00880000

0.00880000

none

Rainy River

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

0.00880000

0.00880000

none

none

Rainy River

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

0.00720129

0.00599774

none

none

Rainy River

Mine Centre DSA Locality Education

0.00213734

0.00333662

none

none

Sudbury

Asquith Garvey DSA Locality Education

0.00468931

0.00582315

none

none

Sudbury

Chapleau Locality Education

0.00880000

0.00880000

none

none

Sudbury

Espanola Locality Education

0.00880000

0.00619443

none

none

Sudbury

Foleyet DSA Locality Education

0.00880000

none

none

none

Sudbury

Gogama DSA Locality Education

0.00708392

none

none

none

Sudbury

Missarenda DSA Locality Education

0.00456610

0.00880000

none

none

Sudbury

Sudbury Locality Education

0.00880000

0.00880000

none

none

Thunder Bay

Allanwater DSA Locality Education

0.00239259

none

none

none

Thunder Bay

Armstrong DSA Locality Education

0.00600736

0.00880000

none

none

Thunder Bay

Auden DSA Locality Education

0.00064240

none

none

none

Thunder Bay

Ferland DSA Locality Education

0.00049671

none

none

none

Thunder Bay

Lake Superior Locality Education

0.00880000

0.00880000

none

none

Thunder Bay

Lakehead Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Thunder Bay

Nipigon Red Rock Locality Education

0.00538140

0.00880000

0.00880000

none

Thunder Bay

Savant Lake DSA Locality Education

0.00532219

none

none

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00531244

0.00393111

0.00307924

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

Timiskaming

Timiskaming Locality Education

0.00880000

0.00880000

0.00880000

0.00880000

 

Table 5
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2021
(EXPRESSED AS FRACTIONS OF ASSESSED VALUE)

Municipality

Rate for the Commercial Property Class

Rate for the Industrial Property Class

Rate for the Pipe Line Property Class

Rate for the Landfill Property Class

Alberton, Township of

0.00980000

0.00980000

0.00980000

0.00925034

Armour, Township of

0.00690833

0.00395200

0.00519019

0.00980000

Armstrong, Township of

0.00980000

0.00980000

0.00964207

none

Assiginack, Township of

0.00842583

0.00676308

none

0.00980000

Atikokan, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Baldwin, Township of

0.00980000

0.00980000

0.00796553

none

Barrie, City of

0.00980000

0.01062384

0.00980000

0.00524134

Belleville, City of

0.01250000

0.01250000

0.01122046

0.01250000

Billings, Township of

0.00644236

0.00980000

none

0.00352821

Black River-Matheson, Township of

0.00980000

0.00980000

0.00817516

0.00980000

Blind River, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Bonfield, Township of

0.00980000

0.00980000

0.00668371

0.00980000

Brant, County of

0.01250000

0.01250000

0.01250000

0.01250000

Brantford, City of

0.01250000

0.01250000

0.01236930

0.01250000

Brethour, Township of

0.00439262

0.00980000

0.00980000

0.00445422

Brockville, City of

0.01250000

0.01250000

0.01142785

none

Bruce, County of

0.00980000

0.01250000

0.00958720

0.00980000

Bruce Mines, Town of

0.00980000

0.00980000

0.00658154

none

Burk’s Falls, Village of

0.00980000

0.00980000

0.00955889

none

Burpee and Mills, Township of

0.00494118

0.00980000

none

none

Callander, Municipality of

0.00980000

0.00980000

0.00864536

none

Calvin, Township of

0.00601963

0.00980000

0.00907364

0.00584711

Carling, Township of

0.00557065

0.00980000

none

none

Casey, Township of

0.00467717

0.00980000

none

none

Central Manitoulin, Township of

0.00688166

0.00980000

none

0.00506696

Chamberlain, Township of

0.00301852

0.00497570

0.00921266

0.00477412

Chapleau, Township of

0.00980000

0.00980000

none

none

Chapple, Township of

0.00593040

0.00980000

0.00980000

0.00459442

Charlton and Dack, Municipality of

0.00980000

0.00980000

0.00896777

none

Chatham-Kent, Municipality of

0.01236564

0.01250000

0.01248862

0.03657373

Chisholm, Township of

0.00980000

0.00643693

none

0.00752763

Cobalt, Town of

0.00980000

none

0.00980000

none

Cochrane, Town of

0.00980000

0.00980000

0.00771725

none

Cockburn Island, Township of

none

none

none

none

Coleman, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Conmee, Township of

0.00980000

0.00980000

none

0.00980000

Cornwall, City of

0.01250000

0.01250000

0.01250000

0.01250000

Dawson, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dorion, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Dryden, City of

0.00980000

0.00980000

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00980000

none

none

Dufferin, County of

0.00918303

0.01250000

0.00856022

0.00792019

Durham, Region of

0.00980000

0.01250000

0.00980000

none

Ear Falls, Township of

0.00980000

0.00980000

0.00980000

none

East Ferris, Municipality of

0.00980000

0.00980000

0.00980000

none

Elgin, County of

0.00980000

0.01250000

0.00980000

0.23687812

Elliot Lake, City of

0.00980000

0.00980000

0.00819560

0.00980000

Emo, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Englehart, Town of

0.00980000

0.00980000

0.00980000

none

Espanola, Town of

0.00980000

0.00980000

0.00980000

0.00980000

Essex, County of

0.01229514

0.01250000

0.01250000

0.01122591

Evanturel, Township of

0.00980000

0.00980000

0.00980000

none

Fauquier-Strickland, Township of

0.00980000

0.00431149

0.00580449

none

Fort Frances, Town of

0.00980000

0.00980000

0.00980000

none

French River, Municipality of

0.00980000

0.00980000

none

0.00980000

Frontenac, County of

0.01250000

0.01250000

none

0.01250000

Gananoque, Separated Town of

0.01250000

0.01250000

0.00980000

none

Gauthier, Township of

0.00589674

0.00883039

none

0.00962973

Gillies, Township of

0.00980000

0.00980000

none

0.00980000

Gordon/Barrie Island, Municipality of

0.00973463

0.00980000

none

none

Gore Bay, Town of

0.00980000

0.00884341

none

none

Greenstone, Municipality of

0.00980000

0.00980000

0.00343299

0.00980000

Grey, County of

0.01250000

0.01250000

0.00980000

0.01250000

Guelph, City of

0.01102552

0.01250000

0.01250000

none

Haldimand, County of

0.01163509

0.01250000

0.01250000

0.01250000

Haliburton, County of

0.00980000

0.00980000

none

0.00663886

Halton, Region of

0.00770552

0.01098184

0.00980000

0.00864766

Hamilton, City of

0.00980000

0.01166409

0.00980000

0.01680173

Harley, Township of

0.00980000

0.00980000

none

0.00980000

Harris, Township of

0.00980000

0.00521783

0.00980000

none

Hastings, County of

0.00944951

0.00980000

0.00936385

0.00669159

Hearst, Town of

0.00980000

0.00980000

0.00715368

0.00663570

Hilliard, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Hilton Beach, Village of

0.00980000

0.00980000

none

none

Hilton, Township of

0.00980000

0.00980000

none

none

Hornepayne, Township of

0.00980000

0.00980000

none

0.00980000

Hudson, Township of

0.00980000

0.00980000

0.00584244

0.00980000

Huron, County of

0.00980000

0.00980000

0.00458716

0.00677916

Huron Shores, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Ignace, Township of

0.00980000

0.00980000

0.00853735

none

Iroquois Falls, Town of

0.00980000

0.00980000

0.00803222

0.00980000

James, Township of

0.00980000

0.00980000

none

0.00980000

Jocelyn, Township of

0.00980000

0.00980000

none

0.00929572

Johnson, Township of

0.00980000

0.00980000

0.00707060

0.00980000

Joly, Township of

0.00810484

0.00980000

none

none

Kapuskasing, Town of

0.00980000

0.00980000

0.00763320

none

Kawartha Lakes, City of

0.00980000

0.01250000

0.01250000

0.00980000

Kearney, Town of

0.00602794

0.00789639

none

none

Kenora, City of

0.00980000

0.00980000

0.00980000

none

Kerns, Township of

0.00596158

0.00980000

0.00835780

none

Killarney, Municipality of

0.00568569

0.00980000

none

0.00353645

Kingston, City of

0.01250000

0.01250000

0.01208565

none

Kirkland Lake, Town of

0.00980000

0.00980000

0.00980000

none

La Vallee, Township of

0.00906164

0.00980000

0.00980000

0.00115600

Laird, Township of

0.00980000

0.00980000

none

0.00980000

Lake of the Woods, Township of

0.00772929

none

none

0.00802319

Lambton, County of

0.01237520

0.01250000

0.00980000

0.03964162

Lanark, County of

0.01250000

0.01250000

0.01250000

0.00980000

Larder Lake, Township of

0.00980000

0.00980000

none

0.00980000

Latchford, Town of

0.00980000

0.00980000

0.00980000

none

Leeds and Grenville, United Counties of

0.01250000

0.01250000

0.01219450

0.01133835

Lennox and Addington, County of

0.01250000

0.01250000

0.00980000

0.01250000

London, City of

0.01250000

0.01250000

0.01250000

0.01250000

Macdonald, Meredith and Aberdeen Additional, Township of

0.00980000

0.00980000

0.00901297

0.00980000

Machar, Township of

0.00783763

0.00655620

0.00593986

0.00980000

Machin, Township of

0.00980000

0.00529884

0.00980000

0.00980000

Magnetawan, Municipality of

0.00709582

0.00969327

none

0.00980000

Manitouwadge, Township of

0.00980000

0.00980000

none

0.00980000

Marathon, Town of

0.00980000

0.00980000

none

0.00980000

Markstay-Warren, Municipality of

0.00980000

0.00772281

0.00980000

0.00980000

Matachewan, Township of

0.00980000

0.00980000

none

0.00980000

Mattawa, Town of

0.00980000

0.00980000

0.00980000

none

Mattawan, Township of

0.00980000

0.00980000

0.00980000

none

Mattice-Val Côté, Township of

0.00980000

0.00980000

0.00445055

0.00980000

McDougall, Township of

0.00764924

0.00980000

none

none

McGarry, Township of

0.00980000

0.00418996

none

none

McKellar, Township of

0.00980000

0.00980000

none

none

McMurrich/Monteith, Township of

0.00900069

0.00425628

0.00206841

0.00980000

Middlesex, County of

0.01220720

0.01250000

0.01144706

0.00980000

Moonbeam, Township of

0.00980000

0.00980000

0.00980000

none

Moosonee, Town of

0.00678228

0.00980000

none

0.00980000

Morley, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Muskoka, District Municipality of

0.00681019

0.00799699

0.00425921

0.00790439

Nairn and Hyman, Township of

0.00980000

0.00980000

0.00980000

none

Neebing, Municipality of

0.00396753

0.00980000

0.00980000

0.00571707

Niagara, Region of

0.00980000

0.01250000

0.00980000

0.01714649

Nipigon, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing, Township of

0.00933728

0.00247459

none

0.00684276

Norfolk, County of

0.01250000

0.01250000

0.01250000

none

North Bay, City of

0.00980000

0.00980000

0.00980000

none

Northeastern Manitoulin and the Islands, Town of

0.00935249

0.00980000

none

0.00667984

Northumberland, County of

0.01250000

0.01250000

0.01096633

0.01250000

O’Connor, Township of

0.00923338

0.00980000

none

0.00980000

Oliver Paipoonge, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Opasatika, Township of

0.00965286

0.00980000

0.00539944

0.00498043

Orillia, City of

0.01134445

0.01250000

0.01250000

0.01146075

Ottawa, City of

0.00970038

0.01250000

0.01250000

0.01148666

Owen Sound, City of

0.01250000

0.01250000

0.00980000

0.01250000

Oxford, County of

0.01250000

0.01250000

0.00980000

0.01250000

Papineau-Cameron, Township of

0.00896091

0.00980000

0.00593169

0.00639835

Parry Sound, Town of

0.00852267

0.00650266

0.00980000

none

Peel, Region of

0.00944727

0.01066032

0.01189049

0.00831729

Pelee, Township of

0.00980000

0.00980000

none

none

Pembroke, City of

0.01250000

0.01250000

0.00980000

none

Perry, Township of

0.00832501

0.00596791

0.00590076

0.00980000

Perth, County of

0.00980000

0.01250000

0.01250000

0.00980000

Peterborough, City of

0.01250000

0.01250000

0.00980000

none

Peterborough, County of

0.00980000

0.01250000

0.00980000

0.00980000

Pickle Lake, Township of

0.00553869

0.00049704

none

0.00483683

Plummer Additional, Township of

0.00980000

0.00980000

0.00752162

none

Powassan, Municipality of

0.00945188

0.00980000

0.00753775

0.00980000

Prescott and Russell, United Counties of

0.00980000

0.01250000

0.00980000

0.00980000

Prescott, Separate Town of

0.01250000

0.01250000

0.00980000

none

Prince, Township of

0.00980000

0.00980000

none

none

Prince Edward, County of

0.00706031

0.01250000

0.00508185

0.00223960

Quinte West, City of

0.01250000

0.01250000

0.00980000

none

Rainy River, Town of

0.00980000

0.00980000

0.00980000

none

Red Lake, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

Red Rock, Township of

0.00980000

0.00980000

0.00980000

none

Renfrew, County of

0.01250000

0.01250000

0.00980000

0.00980000

Ryerson, Township of

0.00692152

0.00980000

none

none

Sables-Spanish Rivers, Township of

0.00980000

0.00980000

none

0.00980000

Sault Ste. Marie, City of

0.00980000

0.00980000

0.00980000

0.00980000

Schreiber, Township of

0.00980000

0.00980000

none

none

Seguin, Township of

0.00666974

0.00980000

0.00980000

0.00406447

Shedden, Township of

0.00980000

0.00980000

none

none

Shuniah, Township of

0.00980000

0.00980000

0.00980000

0.00980000

Simcoe, County of

0.00980000

0.01250000

0.01237518

0.00980000

Sioux Lookout, Municipality of

0.00980000

0.00980000

none

0.00980000

Sioux Narrows-Nestors Falls, Township of

0.00980000

0.00729366

none

0.00980000

Smiths Falls, Separated Town of

0.01250000

0.01250000

0.01231520

none

Smooth Rock Falls, Town of

0.00980000

0.00980000

0.00908177

0.00980000

South Algonquin, Township of

0.00496193

0.00980000

none

0.00766612

South River, Village of

0.00977214

0.00815926

0.00412122

none

St. Charles, Municipality of

0.00577910

none

0.00980000

0.00620364

St. Joseph, Township of

0.00770563

0.00980000

none

0.00661451

St. Marys, Separated Town of

0.00980000

0.01250000

0.01247778

0.00980000

St. Thomas, City of

0.01250000

0.01250000

0.00887611

none

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01250000

0.00980000

0.05908938

Stratford, City of

0.01250000

0.01250000

0.00980000

0.01250000

Strong, Township of

0.00687504

0.00980000

0.00555103

0.00966360

Sudbury, City of Greater

0.00980000

0.00980000

0.00980000

0.00980000

Sundridge, Village of

0.00980000

0.00980000

0.00654769

none

Tarbutt, Township of

0.00980000

0.00980000

none

none

Tehkummah, Township of

0.00901677

0.00980000

none

0.00777024

Temagami, Municipality of

0.00980000

0.00980000

0.00930842

none

Temiskaming Shores, Town of

0.00980000

0.00980000

0.00809919

0.00980000

Terrace Bay, Township of

0.00980000

0.00980000

none

0.00980000

The Archipelago, Township of

0.00635908

0.00776030

none

0.00167740

The North Shore, Township of

0.00980000

0.00980000

none

0.00980000

Thessalon, Town of

0.00980000

0.00800781

0.00661381

none

Thornloe, Village of

0.00980000

0.00980000

none

none

Thunder Bay, City of

0.00980000

0.00980000

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00980000

0.00980000

0.00980000

Toronto, City of

0.00980000

0.01067220

0.01250000

none

Val Rita-Harty, Township of

0.00980000

0.00980000

0.00690763

0.00980000

Waterloo, Region of

0.01250000

0.01250000

0.00980000

0.01250000

Wawa, Township of

0.00980000

0.00980000

none

0.00980000

Wellington, County of

0.00924236

0.01250000

0.01250000

0.00811182

West Nipissing, Municipality of

0.00980000

0.00980000

0.00980000

0.00980000

White River, Township of

0.00980000

0.00980000

none

0.00980000

Whitestone, Municipality of

0.00586377

0.00980000

none

0.00980000

Windsor, City of

0.01233519

0.01250000

0.01250000

none

York, Region of

0.00896686

0.00980000

0.01250000

0.00528649

 

table 6
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
COMMERCIAL CLASSES FOR 2021
(Expressed as fractions of Assessed Value)

 

Municipality

Rate for the Commercial Property Class

Rate for the Office Building Property Class

Rate for the Shopping Centre Property Class

Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01250000

0.00980000

0.01250000

0.00980000

Espanola, Town of

0.00980000

none

0.00980000

none

Essex, County of

0.01250000

0.00980000

none

0.00633473

Hamilton, City of

0.00980000

none

none

0.00980000

Kenora, City of

0.00980000

0.00980000

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

0.01250000

0.00679260

Marathon, Town of

0.00980000

none

0.00980000

0.00980000

Ottawa, City of

0.00980000

0.01250000

0.00775935

0.00549581

Sault Ste. Marie, City of

0.00980000

0.00980000

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

none

none

0.00980000

Windsor, City of

0.01250000

0.01250000

0.01250000

0.00822145

 

table 7
RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
INDUSTRIAL CLASSES FOR 2021
(Expressed as fractions of assessed value)

 

Municipality

Rate for the Industrial Property Class

Rate for the Large Industrial Property Class

Atikokan, Township of

0.00980000

0.00980000

Chatham-Kent, Municipality of

0.01250000

0.01250000

Dryden, City of

0.00980000

0.00980000

Dubreuilville, Township of

0.00980000

0.00980000

Ear Falls, Township of

0.00980000

0.00980000

Elgin, County of

0.01250000

0.01250000

Espanola, Town of

0.00980000

0.00980000

Essex, County of

0.01250000

0.01250000

Fort Frances, Town of

0.00980000

0.00980000

Hamilton, City of

0.01166409

0.01166409

Hearst, Town of

0.00980000

0.00980000

Iroquois Falls, Town of

0.00980000

0.00980000

James, Township of

0.00980000

0.00980000

Kapuskasing, Town of

0.00980000

0.00980000

Kenora, City of

0.00980000

0.00980000

Lambton, County of

0.01250000

0.01250000

Leeds and Grenville, United Counties of

0.01250000

0.01250000

Lennox and Addington, County of

0.01250000

0.01250000

Marathon, Town of

0.00980000

0.00980000

Orillia, City of

0.01250000

0.01250000

Ottawa, City of

0.01250000

0.01250000

Owen Sound, City of

0.01250000

0.01250000

Powassan, Municipality of

0.00980000

0.00980000

Prescott and Russell, United Counties of

0.01250000

0.01250000

Quinte West, City of

0.01250000

0.01250000

Renfrew, County of

0.01250000

0.01250000

Sault Ste. Marie, City of

0.00980000

0.00980000

Smooth Rock Falls, Town of

0.00980000

0.00980000

St. Marys, Separated Town of

0.01250000

0.01250000

St. Thomas, City of

0.01250000

0.01250000

Stormont, Dundas and Glengarry, United Counties of

0.01250000

0.01250000

Sudbury, City of Greater

0.00980000

0.00980000

Thessalon, Town of

0.00653412

0.00980000

Thunder Bay, City of

0.00980000

0.00980000

Timmins, City of

0.00980000

0.00980000

Windsor, City of

0.01250000

0.01250000

 

table 8
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2021
(Expressed as fractions of assessed value)

 

District

Territory

Rate for the Commercial Property Class

Rate for the Industrial Property Class

Rate for the Pipe Line Property Class

Rate for the Landfill Property Class

Algoma

Sault Ste. Marie Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Cochrane

Cochrane-Iroquois Falls Locality Education

0.00886807

0.00980000

0.00698313

0.00829465

Cochrane

Hearst Locality Education

0.00743939

0.00869287

0.00516933

0.01030000

Cochrane

James Bay Lowlands Locality Education

0.00980000

none

none

none

Cochrane

Kap SRF and District Locality Education

0.00980000

0.00383334

0.00653976

none

Kenora

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

0.00948184

0.00980000

0.00980000

0.00618298

Kenora

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

0.00980000

none

0.00980000

none

Kenora

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

0.00980000

0.00927098

0.00980000

0.00980000

Kenora

Keewatin-Patricia District Locality Education

0.00800301

none

none

none

Kenora

Kenora Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Kenora

Red Lake Locality Education

0.00724716

0.00980000

0.00980000

0.00227545

Kenora

Sturgeon Lake Locality Education

0.00736495

none

none

none

Manitoulin

Manitoulin Locality Education

0.00831012

0.00854291

none

none

Nipissing

Nipissing Combined School Boards

0.00980000

0.00980000

0.00980000

0.00980000

Nipissing

Timiskaming Board of Education

0.00844508

none

0.00980000

none

Parry Sound

East Parry Sound Board of Education

0.00806675

0.00980000

0.00856534

none

Parry Sound

South River Township School Authority

0.00853965

0.00980000

none

none

Parry Sound

West Parry Sound Board of Education

0.00654584

0.00881572

none

none

Rainy River

Atikokan Locality Education

0.00980000

0.00980000

0.00980000

none

Rainy River

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

0.00882994

0.00980000

none

none

Rainy River

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

0.00720129

0.00599774

none

none

Rainy River

Mine Centre DSA Locality Education

0.00213734

0.00333662

none

none

Sudbury

Asquith Garvey DSA Locality Education

0.00468931

0.00582315

none

none

Sudbury

Chapleau Locality Education

0.00902994

0.00980000

none

none

Sudbury

Espanola Locality Education

0.00914423

0.00619443

none

none

Sudbury

Foleyet DSA Locality Education

0.00980000

none

none

none

Sudbury

Gogama DSA Locality Education

0.00708392

none

none

none

Sudbury

Missarenda DSA Locality Education

0.00456610

0.00980000

none

none

Sudbury

Sudbury Locality Education

0.00980000

0.00980000

none

none

Thunder Bay

Allanwater DSA Locality Education

0.00239259

none

none

none

Thunder Bay

Armstrong DSA Locality Education

0.00600736

0.00980000

none

none

Thunder Bay

Auden DSA Locality Education

0.00064240

none

none

none

Thunder Bay

Ferland DSA Locality Education

0.00049671

none

none

none

Thunder Bay

Lake Superior Locality Education

0.00980000

0.00980000

none

none

Thunder Bay

Lakehead Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Thunder Bay

Nipigon Red Rock Locality Education

0.00538140

0.00980000

0.00980000

none

Thunder Bay

Savant Lake DSA Locality Education

0.00532219

none

none

0.00527440

Thunder Bay

Upsala DSA Locality Education

0.00531244

0.00393111

0.00307924

0.00571328

Timiskaming

Kirkland Lake Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

Timiskaming

Timiskaming Locality Education

0.00980000

0.00980000

0.00980000

0.00980000

 

Commencement

11. This Regulation comes into force on the day it is filed.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: February 2, 2021
Pris le : 2 février 2021

 

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