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O. Reg. 115/04: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed April 26, 2004 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 115/04

made under the

Education Act

Made: April 26, 2004
Filed: April 26, 2004
Printed in The Ontario Gazette: May 15, 2004

Amending O. Reg. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is amended,

(a) by striking out “Subject to subsections (2) and (3)” in the portion before paragraph 1; and

(b) by adding the following paragraph:

4. 0.296 per cent per year for 2004.

(2) Section 1 of the Regulation is amended by adding the following subsection:

(4) The tax rate for school purposes for 2004 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0740 per cent of the assessed value of the property.

2. Section 2 of the Regulation is amended by adding the following subsection:

(7) For 2004, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 15 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.

3. (1) Subsections 3 (2) to (2.7) of the Regulation are revoked and the following substituted:

(2) The tax rates set out in the following Tables are prescribed as the tax rates for school purposes for the purposes of section 257.7 of the Act for the following years for the property classes prescribed under the Assessment Act in the territories set out in the Tables:

1. For 1998, Table 2.

2. For 1999,

i. Table 3 if the territory is listed in Table 3, or

ii. Table 2 if the territory is not listed in Table 3.

3. For 2000,

i. Table 3 if the territory is listed in Table 3,

ii. Table 6 if the territory is listed in Table 6, or

iii. Table 2 if the territory is not listed in Table 3 or 6.

4. For 2001, Table 9.

5. For 2002, Table 11.

6. For 2003, Table 14.

7. For 2004, Table 16.

(2) Subsection 3 (3) of the Regulation is amended by striking out “tax rates prescribed under subsections (2), (2.1), (2.2), (2.3), (2.4), (2.5), (2.6) and (2.7) are” and substituting “tax rate prescribed under subsection (2) for a year is”.

4. (1) Subsection 9 (1) of the Regulation is revoked and the following substituted:

Tax Rates for Business Properties after 2000

(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 315 (1) of the Municipal Act, 2001, 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.

(1.1) In this section,

“commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class;

“industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class;

“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.

(2) Subsection 9 (6) of the Regulation is revoked.

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

(8) For 2004, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 15 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.

(9) If there are two or more property classes in the commercial classes, the tax rate for school purposes for business properties in a property class in the commercial classes is determined by multiplying the 2004 tax ratio established for the property class under section 308, 309 or 310 of the Municipal Act, 2001 by the weighted tax rate for the commercial classes determined as follows:

1. Determine the total revenue from the commercial classes by multiplying the applicable tax rate determined under subsection (8) by the sum of the assessments for all properties in the commercial classes other than,

i. properties defined in section 306 of the Municipal Act, 2001 for which payments in lieu of taxes are made, and

ii. properties in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act.

2. Determine the weighted assessment for each property class in the commercial classes by,

i. multiplying the assessment for each property in the property class by the 2004 tax ratio applicable to that property class, and

ii. finding the sum of all amounts each of which is an amount determined under subparagraph i in respect of properties in the property class.

3. Determine the weighted assessment for the commercial classes by finding the sum of the weighted assessments of the property classes in the commercial classes. 

4. Determine the weighted tax rate for the commercial classes by dividing the total revenue for the commercial classes determined under paragraph 1 by the weighted assessment for the commercial classes determined under paragraph 3.

(10) If there are two or more property classes in the industrial classes, the tax rate for school purposes for business properties in a property class in the industrial classes is determined by multiplying the 2004 tax ratio established for the property class under section 308, 309 or 310 of the Municipal Act, 2001 by the weighted tax rate for the industrial classes determined as follows:

1. Determine the total revenue from the industrial classes by multiplying the applicable tax rate determined under subsection (8) by the sum of the assessments for all properties in the industrial classes other than,

i. properties defined in section 306 of the Municipal Act, 2001 for which payments in lieu of taxes are made, and

ii. properties in the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act.

2. Determine the weighted assessment for each property class in the industrial classes by,

i. multiplying the assessment for each property in the property class by the 2004 tax ratio applicable to that property class, and

ii. finding the sum of all amounts each of which is an amount determined under subparagraph i in respect of properties in the property class.

3. Determine the weighted assessment for the industrial classes by finding the sum of the weighted assessments of the property classes in the industrial classes. 

4. Determine the weighted tax rate for the industrial classes by dividing the total revenue for the industrial classes determined under paragraph 1 by weighted assessment for the industrial classes determined under paragraph 3.

(11) For greater certainty in the application of subparagraph 2 i of subsection (9), if a municipality has passed a by-law opting to have the parking lot and vacant land class apply in the municipality, the assessment of a property that is vacant land, as defined in the regulations made under the Assessment Act, that would otherwise be included in a property class in the commercial classes is multiplied by the tax ratio for the parking lot and vacant land class and not by the tax ratio for the property class in which the property would otherwise have been included.

(12) For the purposes of subsections (9) and (10), the assessment of a property is the amount according to the assessment roll, as adjusted in accordance with subsections 311 (5) and 312 (5) of the Municipal Act, 2001, less the same percentage of the assessment as the percentage reduction, if any, under section 313 of that Act in the tax rate applicable to the property for the year.

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

13. Subsections 314 (4) and (6) of the Municipal Act, 2001 and the regulations made under clauses 314 (5) (b) and (c) of that Act apply, with necessary modifications, with respect to the tax rates set out in Table 15.

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

Table 15
Tax rates for business properties in municipalities for 2004

Municipality 

Tax Rate — Expressed as a Fraction of Assessed Value

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.01135495

0.00749337

0.05136431

Armour, Township of

0.00981203

0.00402669

0.00715632

Armstrong, Township of

0.01810145

0.02003017

0.01237647

Assiginack, Township of

0.01207097

0.00814220

 

Atikokan, Township of

0.02971442

0.02413144

0.02985046

Baldwin, Township of

0.01246992

0.00560739

0.01205444

Barrie Island, Township of

0.00623839

0.01460322

 

Barrie, City of

0.01711752

0.01745025

0.01311754

Belleville, City of

0.02237284

0.02396066

0.01622063

Billings, Township of

0.00928687

0.01424371

 

Black River-Matheson, Township of

0.02404413

0.01735778

0.01023798

Blind River, Town of

0.02607343

0.02237517

0.01547971

Bonfield, Township of

0.01392124

0.01507944

0.00812333

Brant, County of

0.02152187

0.02888367

0.01967317

Brantford, City of

0.02201435

0.03173019

0.01631853

Brethour, Township of

 

 

0.02797172

Brockville, City of

0.02309206

0.02286299

0.01626539

Bruce, County of

0.01521501

0.02295922

0.01155254

Bruce Mines, Town of

0.01364325

0.01755636

0.00756944

Burk’s Falls, Village of

0.01388506

0.01732724

0.01206835

Burpee and Mills, Township of

0.00738736

 

 

Callander, Municipality of

0.01511921

0.01603315

0.01242187

Calvin, Township of

0.00700486

0.01927768

0.01160375

Carling, Township of

0.00696450

0.01063861

 

Casey, Township of

0.01014318

0.03001557

 

Central Manitoulin, Township of

0.00938989

0.01136718

 

Chamberlain, Township of

0.00425378

0.00398160

0.01214597

Chapleau, Township of

0.01543992

0.01285999

 

Chapple, Township of

0.00717531

0.00806691

0.05536507

Charlton and Dack, Municipality of

0.01563125

0.01597576

0.01181805

Chatham-Kent, Municipality of

0.02064620

0.03167604

0.01763233

Chisholm, Township of

0.01095371

0.00510120

 

Cobalt, Town of

0.02514950

 

0.01439710

Cochrane Town of

0.02160852

0.01400133

0.00961471

Cockburn Island, Township of

0.01096224

 

 

Coleman, Township of

0.01703028

0.03689927

0.01326539

Conmee, Township of

0.01286312

0.01366393

 

Cornwall, City of

0.02470850

0.02949042

0.01855482

Dawson, Township of

0.02553315

0.00769136

0.03264573

Dorion, Township of

0.03153122

 

0.03031991

Dryden, City of

0.01682943

0.03516239

0.01535736

Dubreuilville, Township of

0.01947767

0.03065002

 

Dufferin, County of

0.01481919

0.02440792

0.01016042

Durham, Region of

0.01645136

0.02239358

0.01596771

Ear Falls, Township of

0.02201952

0.03392294

0.02777056

East Ferris, Township of

0.01112952

0.01598227

0.02037118

Elgin, County of

0.01557740

0.03458058

0.01218369

Elliot Lake, City of

0.02578454

0.02827574

0.00992537

Emo, Township of

0.01482404

0.01936529

0.04387867

Englehart, Town of

0.01704339

0.02512228

0.02001280

Espanola, Town of

0.01986665

0.03362792

0.01864292

Essex, County of

0.01572722

0.02665669

0.01973166

Evanturel Township of

0.01248656

0.00995529

0.01319666

Fauquier-Strickland, Township of

0.01479953

0.00998303

0.00832647

Fort Frances, Town of

0.02465271

0.02284898

0.02146727

French River, Municipality of

0.01625940

0.01951913

 

Frontenac, County of

0.02093925

0.02272336

 

Gananoque, Separated Town of

0.02314787

0.02815196

0.01465756

Gauthier, Township of

0.01211648

0.00979033

 

Gillies, Township of

0.01342108

0.00926677

 

Gordon, Township of

0.01325482

0.00743526

 

Gore Bay, Town of

0.01458068

0.00827767

 

Greenstone, Municipality of

0.01593569

0.02608445

0.00377481

Grey, County of

0.02065048

0.02836862

0.01604263

Guelph, City of

0.02054658

0.02817304

0.02261748

Haldimand, County of

0.02010353

0.02811793

0.01987694

Haliburton, County of

0.01442428

0.01414305

 

Halton, Region of

0.01528601

0.02118413

0.01412687

Hamilton, City of

0.02238550

0.02314253

0.01449834

Harley, Township of

0.01533873

0.02634583

 

Harris, Township of

0.01718960

0.01193600

0.01326223

Hastings, County of

0.01284112

0.01582523

0.01280925

Hearst, Town of

0.01152939

0.01633028

0.00880877

Hilliard Township

 

 

0.03215425

Hilton Beach, Village of

0.01403435

0.01396500

 

Hilton, Township of

0.01154635

0.00374522

 

Hornepayne, Township of

0.01271658

0.01812903

 

Hudson, Township of

0.01803288

0.01264438

0.00700213

Huron Shores, Municipality of

0.01919864

0.01446928

0.01418446

Huron, County of

0.01284857

0.01524133

0.00525933

Ignace, Township of

0.01688137

0.01148146

0.01250186

Iroquois Falls, Town of

0.02103264

0.02750775

0.00982858

James, Township of

0.03052162

0.01701219

 

Jocelyn, Township of

0.01329153

0.00937344

 

Johnson, Township of

0.01398034

 

0.00851652

Joly, Township of

0.01164938

 

 

Kapuskasing, Town of

0.02146793

0.03190976

0.00964436

Kawartha Lakes, City of

0.01789930

0.02483201

0.02139574

Kearney, Town of

0.01007571

0.00826963

 

Kenora, City of

0.01868374

0.03098329

0.01264800

Kerns, Township of

0.00835759

 

0.01045681

Killarney, Municipality of

0.01048094

0.01318437

 

Kingston, City of

0.02124239

0.03480942

0.01820140

Kirkland Lake, Town of

0.02962820

0.02656297

0.01246217

La Vallee, Township of

0.01251585

0.01757252

0.05909102

Laird, Township of

0.01595990

0.00888002

 

Lake of The Woods, Township of

0.01477456

 

 

Lambton,County of

0.02059553

0.03166693

0.01495874

Lanark, County of

0.01851903

0.02848086

0.01993310

Larder Lake, Township of

0.01692437

0.01026525

 

Latchford, Town of

0.03062855

 

0.01187942

Leeds & Grenville, County of

0.01771012

0.03203409

0.01940099

Lennox and Addington, County of

0.02112446

0.03334999

0.01569092

London, City of

0.02610845

0.03135235

0.01955489

Macdonald, Meredith & Aberdeen, Additional Township of

0.01369799

0.01171685

0.01196479

Machar, Township of

0.01217478

0.00534527

0.00836152

Machin, Township of

0.01299938

0.00721225

0.01657045

Magnetawan, Municipality of

0.00988276

0.00787815

 

Manitouwadge, Township of

0.02661872

0.03544716

 

Marathon, Town of

0.02082948

0.03866716

 

Markstay-Warren, Municipality of

0.01246553

0.00805410

0.03401310

Matachewan, Township of

0.02074480

0.02814226

 

Mattawa, Town of

0.01524927

0.02365184

0.01285364

Mattawan, Township of

0.01581870

 

0.02581315

Mattice-Val Cote, Township of

0.01907612

0.02767907

0.00516096

McDougall, Township of

0.00856609

0.01957363

 

McGarry, Township of

0.01418301

0.00430260

 

McKellar, Township of

0.00919706

0.01110434

 

McMurrich/Monteith, Township of

0.01372519

0.00474700

0.00125546

Michipicoten, Township of

0.02302186

0.01817861

 

Middlesex, County of

0.01715573

0.02441529

0.01675890

Moonbeam, Township of

0.02678543

0.01211883

0.01307475

Moosonee, Town of

0.00817726

0.01452463

 

Morley, Township of

0.01320474

0.00499591

0.05908954

Muskoka, District of

0.00914559

0.01102453

0.00550992

Nairn and Hyman, Township of

0.02229562

0.02679134

0.03835604

Neebing, Municipality of

0.00602781

 

0.06137904

Niagara, Region of

0.01741881

0.03217603

0.01541532

Nipigon, Township of

0.02614613

0.01686351

0.01867072

Nipissing, Township of

0.01322686

0.00245144

 

Norfolk, County of

0.02153358

0.02885341

0.01828038

North Bay, City of

0.02366729

0.01890988

0.01295228

Northeastern Manitoulin & the Islands, Town of

0.01182278

0.01286908

 

Northumberland, County of

0.02127219

0.03362540

0.01665667

O’Connor, Township of

0.01376309

0.01084766

 

Oliver And Paipoonge, Township of

0.01833931

0.03046568

0.01788129

Opasatika, Township of

0.01259347

0.01531074

0.00643931

Orillia, City of

0.01866112

0.02296043

0.02461960

Ottawa, City of

0.01960096

0.02261241

0.01733322

Owen Sound, City of

0.02065048

0.02836862

0.01604263

Oxford, County of

0.02162773

0.03207818

0.01309083

Papineau-Cameron, Township of

0.01078593

0.01830647

0.00713246

Parry Sound, Town of

0.00992987

0.00842673

0.01434493

Peel, Region of

0.01737545

0.01984482

0.01628956

Pelee, Township of

0.01546048

0.01100149

 

Pembroke, City of

0.02268611

0.03045677

0.01210058

Perry, Township of

0.01128803

0.00850960

0.00819248

Perth, County of

0.01569548

0.02443310

0.01824870

Peterborough, City of

0.02142617

0.03112747

0.01444504

Peterborough, County of

0.01614576

0.02501903

0.01430765

Pickle Lake, Township of

0.00683039

0.00116571

 

Plummer, Additional Township of

0.01297170

0.01630357

0.00985646

Powassan, Municipality of

0.01144179

0.01371772

0.01086003

Prescott and Russell, County of

0.01690480

0.02538861

0.01360199

Prescott, Separate Town of

0.01917697

0.02967344

0.01567948

Prince Edward, County of

0.01015457

0.02066838

0.00617683

Prince, Township of

0.01729130

0.01505653

 

Quinte West, City of

0.01973832

0.02573952

0.01585029

Rainy River, Town of

0.02109988

0.01962749

0.02771350

Red Lake, Municipality of

0.02220119

0.02966167

 

Red Rock, Township of

0.01699952

0.03592139

0.01515913

Renfrew, County of

0.01926016

0.02896717

0.01428240

Ryerson, Township of

0.01052284

0.01198355

 

Sable-Spanish Rivers, Township of

0.01608958

0.01246437

 

Sault Ste. Marie, City of

0.02095279

0.02977881

0.01746309

Schreiber, Township of

0.03131461

 

 

Seguin, Township of

0.00787857

0.01347495

0.01306018

Shedden, Township of

0.01744633

0.01684752

 

Shuniah, Township of

0.03113323

0.03731875

0.02882301

Simcoe, County of

0.01782575

0.02748826

0.01781209

Sioux Lookout, Municipality of

0.01605303

0.02930259

 

Sioux Narrows-Nestors Falls, Township of

0.01381808

0.00904515

 

Smiths Falls, Separated Town

0.02380441

0.02827741

0.01636322

Smooth Rock Falls, Town of

0.02319659

0.02526031

0.01203387

South Algonquin, Township of

0.00680960

0.00922323

 

South River, Village of

0.01191384

0.00778472

0.00460660

St Joseph, Township of

0.00884009

0.01150334

 

St Marys, Separated Town of

0.01495606

0.02812073

0.01645539

St Thomas, City of

0.02153591

0.03305289

0.01064891

St. Charles, Municipality of

0.00750865

 

0.02798468

Stormont, Dundas & Glengarry, County of

0.02164799

0.02922874

0.01421779

Stratford, City of

0.02404043

0.03114938

0.01411057

Strong, Township of

0.00965832

0.01228855

0.00772305

Sudbury, City of Greater

0.02049752

0.02878766

0.01564218

Sundridge Village of

0.01174763

0.01015806

0.00785468

Tarbutt and Tarbutt, Additional Township of

0.01513240

0.01800323

 

Tehkummah, Township of

0.01224234

0.01050447

 

Temagami, Municipality of

0.02192724

0.03290966

0.01177540

Temiskaming Shores, Town of

0.02496255

0.02248173

0.01011054

Terrace Bay, Township of

0.02995146

0.03139107

 

The Archipelago, Township of

0.00874950

0.00974650

 

The North Shore, Township of

0.02730352

0.01986192

 

Thessalon, Town of

0.01536795

0.01512201

0.00759289

Thornloe Village, of

0.01104357

0.01955422

 

Thunder Bay, City of

0.02610689

0.03602013

0.02428037

Timmins, City of

0.02332279

0.03037511

0.02271617

Toronto, City of

0.02215659

0.02313615

0.01820563

Val Rita-Harty, Township of

0.01842640

0.01851082

0.00840711

Waterloo, Region of

0.02163894

0.02827058

0.01317796

Wellington, County of

0.01413496

0.02572129

0.02047513

West Nipissing, Municipality of

0.01554139

0.03595802

0.02167202

White River, Township of

0.02673789

0.01766419

 

Whitestone, Municipality of

0.00876802

0.00782637

 

Windsor, City of

0.01904202

0.03218884

0.01882774

York, Region of

0.01683154

0.01871896

0.01768598

 

table 16
tax rates for business properties in unattached unorganized territories for 2004

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

0.01434989

 

0.01390622

Nipissing Combined School Boards

0.01297320

0.02091325

0.02573150

Parry Sound, District of 

 

 

 

South River Township School Authority

0.01095293

 

 

West Parry Sound Board of Education

0.00863169

0.00992649

 

East Parry Sound Board of Education

0.01385010

0.02385479

0.01255272

Manitoulin, District of 

 

 

 

Manitoulin Locality Education

0.01173889

0.01010102

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01795034

0.02260199

 

Espanola Locality Education

0.01500970

0.00725390

 

Chapleau Locality Education

0.01010962

0.01308632

 

Foleyet DSA Locality Education

0.00991650

 

 

Gogama DSA Locality Education

0.00840480

 

 

Asquith Garvey DSA Locality Education

0.00557187

0.01132957

 

Missarenda DSA Locality Education

0.00596881

0.00306706

 

Timiskaming, District of 

 

 

 

Kirkland Lake Locality Education

0.02386663

0.03323033

0.01727412

Timiskaming Locality Education

0.02543536

0.03413562

0.01664382

Cochrane, District of 

 

 

 

Hearst Locality Education

0.01077853

0.00910685

0.00634004

Kap SRF and District Locality Education

0.01651855

0.00396600

0.00834620

Cochrane-Iroquois Falls Locality Education

0.01430912

0.01948859

0.00865872

James Bay Lowlands Locality Education

0.02123746

 

 

Algoma, District of 

 

 

 

Sault Ste. Marie Locality Education

0.02456303

0.02590526

0.01515818

Thunder Bay, District of 

 

 

 

Allanwater DSA Locality Education

0.00061093

 

 

Nipigon Red Rock Locality Education

0.00395218

 

0.01852215

Lake Superior Locality Education

0.02598434

0.03217298

 

Lakehead Locality Education

0.01827997

0.03764468

0.02677167

Auden DSA Locality Education

0.00653100

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00728105

 

 

Savant Lake DSA Locality Education

0.00755095

 

 

Upsala DSA Locality Education

0.00747409

0.00430281

0.00331931

Rainy River, District of 

 

 

 

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

0.01136278

0.01357103

 

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

0.00825790

0.00929328

 

Mine Centre DSA Locality Education

0.00381904

0.00282997

 

Atikokan Locality Education

0.02084806

0.02957201

0.07877507

Kenora, District of 

 

 

 

Summer Beaver DSA Locality Education

0.00184232

 

 

Kenora Locality Education

0.01934804

0.01626689

0.02392649

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

0.01120592

0.01338419

0.01813769

Keewatin-Patricia District Locality Education

0.01192525

 

 

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

0.01614841

 

0.01654202

Red Lake Locality Education

0.01143351

0.01774190

0.01892979

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

0.01301383

0.00921501

0.02008850

Sturgeon Lake Locality Education

0.00545166

 

 

Made by:

Gregory Sorbara

Minister of Finance

Date made: April 26, 2004.