O. Reg. 97/06: Tax Rates under Section 21.1 of the Act for 1998 and Subsequent Years"

O. Reg. 97/06: Tax Rates under Section 21.1 of the Act for 1998 and Subsequent Years, Filed March 30, 2006 under Provincial Land Tax Act, R.S.O. 1990, c. P.32

ontario regulation 97/06

made under the

provincial land tax act

Made: March 30, 2006
Filed: March 30, 2006
Published on e-Laws: March 31, 2006
Printed in The Ontario Gazette: April 15, 2006

Amending O. Reg. 439/98

(Tax Rates under Section 21.1 of the Act for 1998 and Subsequent Years)

1. Ontario Regulation 439/98 is amended by adding the following section:

6. (1) Despite subsection 2 (1), the tax rates set out in Table 5 to this Regulation are prescribed for 2006 for the territories set out in that Table for the residential property class and the multi-residential property class, as prescribed under the Assessment Act.

(2) Despite subsection 2 (2), the tax rate equal to 25 per cent of the tax rate for the residential property class set out opposite the name of a territory in Table 5 to this Regulation is prescribed for 2006 as the tax rate for that territory for the farm property class and the managed forests property class, as prescribed under the Assessment Act.

2. The Regulation is amended by adding the following Table:

TABLE 5
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS FOR 2006

Territory	Tax Rate — Expressed as a Fraction of Assessed Value
	Residential Property Class	Multi-Residential Property Class
Nipissing, District of
Timiskaming Board of Education	0.00192248
Nipissing Combined School Boards	0.00122661
Parry Sound, District of
South River Township School Authority	0.00204230
West Parry Sound Board of Education	0.00019026
East Parry Sound Board of Education	0.00185855
Manitoulin, District of
Manitoulin Locality Education	0.00155616
Sudbury, District of
Sudbury Locality Education	0.00342413
Espanola Locality Education	0.00445696
Chapleau Locality Education	0.00155047	0.00463170
Foleyet DSA Locality Education	0.00085164
Gogama DSA Locality Education	0.00021070
Asquith Garvey DSA Locality Education	0.00152681	0.00220314
Timiskaming, District of
Kirkland Lake Locality Education	0.00264450
Timiskaming Locality Education	0.00268976
Cochrane, District of
Kap SRF and District Locality Education	0.00249575
Cochrane-Iroquois Falls Locality Education	0.00055833
James Bay Lowlands Locality Education	0.00092150
Algoma, District of
Sault Ste. Marie Locality Education	0.00400961	0.02985543
Thunder Bay, District of
Nipigon Red Rock Locality Education	0.00045881
Lake Superior Locality Education	0.00102858	0.00862319
Lakehead Locality Education	0.00187073
Auden DSA Locality Education	0.00020554
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”)	0.00168322	0.00167371
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”)	0.00128105
Atikokan Locality Education	0.00077495
Kenora, District of
Kenora Locality Education	0.00098995
Dryden Locality Education (assessment roll numbers beginning with “6060”)	0.00134033	0.00209719
Dryden Locality Education (assessment roll numbers beginning with “6093”)	0.00168188
Red Lake Locality Education	0.00256427
Dryden Locality Education (assessment roll numbers beginning with “6096”)	0.00172950	0.00275266

3. This Regulation shall be deemed to have come into force on January 1, 2006.

Made by:

Dwight Duncan

Minister of Finance

Date made: March 30, 2006.