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O. Reg. 98/06: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed March 30, 2006 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 98/06

made under the

education 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. 400/98

(Tax Matters — Tax Rates for School Purposes)

1. (1) Subsection 1 (1) of Ontario Regulation 400/98 is amended by adding the following paragraph:

5. 0.264 per cent per year for 2006.

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

(5) The tax rate for school purposes for 2006 for property in the farm property class or the managed forests property class, as prescribed under the Assessment Act, is 0.0660 per cent of the assessed value of the property.

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

(8) For 2006, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 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. Subsection 3 (2) of the Regulation is amended by adding the following paragraph:

8. For 2006, Table 18.

4. Section 9 of the Regulation is amended by adding the following subsection:

(8.1) For 2006, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 17 are the following rates for the following classes of property:

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

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

5. (1) Paragraph 1 of subsection 9 (9) of the Regulation is amended by striking out “determined under subsection (8)” in the portion before subparagraph i.

(2) Subsection 9 (13) of the Regulation is revoked.

6. Section 10 of the Regulation is amended by adding the following subsection:

(4) Subsections 9 (9), (10) and (11) do not apply in determining the annual tax rates for school purposes for the City of Hamilton for 2004, 2005 and 2006 for the purposes of section 257.7 of the Act.

7. Section 13 of the Regulation is amended by striking out “Table 15” at the end and substituting “Tables 15 and 17”.

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

TABLE 17
TAX RATES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2006

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.00997035

0.00748460

0.05041593

Armour, Township of

0.00883696

0.00383224

0.00692227

Armstrong, Township of

0.01731553

0.01934493

0.01241394

Assiginack, Township of

0.01142233

0.00858747

 

Atikokan, Township of

0.02971442

0.02413144

0.02908691

Baldwin, Township of

0.01317725

0.00596684

0.01163148

Barrie Island, Township of

0.00611094

0.01018575

 

Barrie, City of

0.01558187

0.01635160

0.01295356

Belleville, City of

0.02134018

0.02396066

0.01605869

Billings, Township of

0.00896684

0.01426662

 

Black River-Matheson, Township of

0.02251059

0.01971479

0.01020621

Blind River, Town of

0.02607343

0.02237517

0.02226462

Bonfield, Township of

0.01327791

0.01455214

0.00826202

Brant, County of

0.01861475

0.02635883

0.01940906

Brantford, City of

0.02023637

0.02821203

0.01612154

Brethour, Township of

 

 

0.02797172

Brockville, City of

0.02250762

0.02286299

0.01600516

Bruce, County of

0.01385620

0.02159319

0.01140825

Bruce Mines, Town of

0.01321101

0.01764208

0.00769774

Burk’s Falls, Village of

0.01255810

0.01637914

0.01194827

Burpee and Mills, Township of

0.00675657

 

 

Callander, Municipality of

0.01501980

0.01615465

0.01204943

Calvin, Township of

0.00662340

0.01762156

0.01167556

Carling, Township of

0.00641167

0.01014235

 

Casey, Township of

0.01113605

0.03001557

 

Central Manitoulin, Township of

0.00918382

0.01127311

 

Chamberlain, Township of

0.00425779

0.00522605

0.01217728

Chapleau, Township of

0.01504108

0.01403516

 

Chapple, Township of

0.00656732

0.00752392

0.05361143

Charlton and Dack, Municipality of

0.01579023

0.01597576

0.01186225

Chatham-Kent, Municipality of

0.01961540

0.02860238

0.01741858

Chisholm, Township of

0.00906364

0.00469440

 

Cobalt, Town of

0.02514950

 

0.01434623

Cochrane, Town of

0.02160852

0.01344791

0.00956148

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01915505

0.03689927

0.01319116

Conmee, Township of

0.01346762

0.01313154

 

Cornwall, City of

0.02420983

0.02949042

0.01835557

Dawson, Township of

0.02485137

0.00843102

0.03157062

Dorion, Township of

0.03046472

 

0.02945025

Dryden, City of

0.01611845

0.03516239

0.01533603

Dubreuilville, Township of

0.01975300

0.02647587

 

Dufferin, County of

0.01377850

0.02276880

0.01003718

Durham, Region of

0.01487553

0.02057314

0.01586577

Ear Falls, Township of

0.02046033

0.03140062

0.02695007

East Ferris, Township of

0.01019350

0.01323519

0.01971794

Elgin, County of

0.01440427

0.03229206

0.01213438

Elliot Lake, City of

0.02474569

0.02827574

0.00998754

Emo, Township of

0.01425849

0.01936529

0.04253497

Englehart, Town of

0.01688133

0.02402696

0.01966272

Espanola, Town of

0.01986665

0.03325578

0.01830687

Essex, County of

0.01541255

0.02496842

0.01942108

Evanturel, Township of

0.01305448

0.01035350

0.01324158

Fauquier-Strickland, Township of

0.01706989

0.01300856

0.00833858

Fort Frances, Town of

0.02465271

0.02192829

0.02109335

French River, Municipality of

0.01536043

0.01958231

 

Frontenac, County of

0.01838348

0.02146509

 

Gananoque, Separated Town of

0.02078630

0.02815196

0.01440965

Gauthier, Township of

0.01317948

0.01036665

 

Gillies, Township of

0.01499333

0.01078387

 

Gordon, Township of

0.01356845

0.00648623

 

Gore Bay, Town of

0.01412498

0.00973844

 

Greenstone, Municipality of

0.01482087

0.02263336

0.00374702

Grey, County of

0.01854276

0.02670975

0.01583249

Guelph, City of

0.01928820

0.02620833

0.02243857

Haldimand, County of

0.01826610

0.02574612

0.01949953

Haliburton, County of

0.01274688

0.01277204

 

Halton, Region of

0.01374657

0.01929620

0.01402694

Hamilton, City of

0.01786263

0.01786263

0.01440769

Harley, Township of

0.01517404

0.02612224

 

Harris, Township of

0.01716039

0.01219403

0.01293067

Hastings, County of

0.01180940

0.01477738

0.01265321

Hearst, Town of

0.01140754

0.01602264

0.00878308

Hilliard, Township of

 

 

0.03215425

Hilton Beach, Village of

0.01279747

0.01396500

 

Hilton, Township of

0.01147741

0.00374522

 

Hornepayne, Township of

0.01324204

0.01556541

 

Hudson, Township of

0.01751580

0.01272845

0.00695719

Huron Shores, Municipality of

0.01882104

0.01365684

0.01435166

Huron, County of

0.01237468

0.01428246

0.00517095

Ignace, Township of

0.01602943

0.01136657

0.01226209

Iroquois Falls, Town of

0.02103264

0.02750775

0.00982455

James, Township of

0.02996421

0.01625893

 

Jocelyn, Township of

0.01247232

0.00918098

 

Johnson, Township of

0.01410888

 

0.00866607

Joly, Township of

0.01216388

 

 

Kapuskasing, Town of

0.02146793

0.03190976

0.00957759

Kawartha Lakes, City of

0.01558070

0.02292347

0.02105069

Kearney, Town of

0.00861678

0.00787688

 

Kenora, City of

0.01810631

0.03098329

0.01260183

Kerns, Township of

0.00862159

 

0.01042628

Killarney, Municipality of

0.00841095

0.01363752

 

Kingston, City of

0.01980700

0.02676329

0.01791960

Kirkland Lake, Town of

0.02828402

0.02365599

0.01239079

La Vallee, Township of

0.01201546

0.01694547

0.05717196

Laird, Township of

0.01448083

0.00862662

 

Lake of The Woods, Township of

0.01309458

 

 

Lambton, County of

0.01908922

0.02900024

0.01470690

Lanark, County of

0.01696191

0.02840316

0.01988507

Larder Lake, Township of

0.01858262

0.01211063

 

Latchford, Town of

0.02878288

 

0.01658351

Leeds and Grenville, County of

0.01662825

0.03117031

0.01903081

Lennox and Addington, County of

0.01930242

0.03125082

0.01545450

London, City of

0.02439323

0.02879565

0.01993355

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01366180

0.01161570

0.01206539

Machar, Township of

0.01100492

0.00505559

0.00809081

Machin, Township of

0.01305847

0.00693647

0.01640413

Magnetawan, Municipality of

0.00903943

0.00719965

 

Manitouwadge, Township of

0.02661872

0.03410345

 

Marathon, Town of

0.02082948

0.02041600

 

Markstay-Warren, Municipality of

0.01233759

0.00869094

0.03333595

Matachewan, Township of

0.02074480

0.02814226

 

Mattawa, Town of

0.01449790

0.02270467

0.01306535

Mattawan, Township of

0.01975300

 

0.02581315

Mattice-Val Cote, Township of

0.01727985

0.02767907

0.00511370

McDougall, Township of

0.00792463

0.01749650

 

McGarry, Township of

0.01537909

0.00400204

 

McKellar, Township of

0.00848906

0.01042543

 

McMurrich/Monteith, Township of

0.01187672

0.00390740

0.00123907

Michipicoten, Township of

0.02220734

0.01746905

 

Middlesex, County of

0.01618668

0.02272981

0.01673417

Moonbeam, Township of

0.02678543

0.01422329

0.01304074

Moosonee, Town of

0.00768391

0.01452463

 

Morley, Township of

0.01294758

0.00474741

0.05720290

Muskoka, District of

0.00791029

0.00971467

0.00534930

Nairn and Hyman, Township of

0.02229562

0.02583042

0.03718447

Neebing, Municipality of

0.00567111

 

0.06059213

Niagara, Region of

0.01592891

0.02791562

0.01532030

Nipigon, Township of

0.02614613

0.01603163

0.01822352

Nipissing, Township of

0.01216945

0.00242176

 

Norfolk, County of

0.01935797

0.02629810

0.01789314

North Bay, City of

0.02299435

0.01864415

0.01289792

Northeastern Manitoulin and the Islands, Town of

0.01135424

0.01293836

 

Northumberland, County of

0.01967848

0.03310856

0.01640198

O’Connor, Township of

0.01307607

0.01064871

 

Oliver and Paipoonge, Township of

0.01849464

0.02936645

0.01776760

Opasatika, Township of

0.01309338

0.01461796

0.00639791

Orillia, City of

0.01708501

0.02062484

0.02439079

Ottawa, City of

0.01808351

0.02151519

0.01722741

Oxford, County of

0.02060039

0.02926967

0.01295267

Papineau-Cameron, Township of

0.01062388

0.01682234

0.00708660

Parry Sound, Town of

0.00904170

0.00769393

0.01417599

Peel, Region of

0.01553938

0.01781118

0.01616850

Pelee, Township of

0.01475949

0.01308286

 

Pembroke, City of

0.02112544

0.02963558

0.01190104

Perry, Township of

0.01092183

0.00791968

0.00793242

Perth, County of

0.01473139

0.02251503

0.01805910

Peterborough, City of

0.01959995

0.02888964

0.01431035

Peterborough, County of

0.01437790

0.02341776

0.01358805

Pickle Lake, Township of

0.00647481

0.00113176

 

Plummer, Additional, Township of

0.01218712

0.01673055

0.00997801

Powassan, Municipality of

0.01097084

0.01285461

0.01052330

Prescott and Russell, County of

0.01627081

0.02538861

0.01336388

Prescott, Separate Town of

0.01830619

0.02967344

0.01545734

Prince Edward, County of

0.00935868

0.02049009

0.00621599

Prince, Township of

0.01764487

0.01505653

 

Quinte West, City of

0.01892603

0.02499468

0.01565232

Rainy River, Town of

0.01984613

0.02041600

0.02731759

Red Lake, Municipality of

0.02095945

0.02887821

 

Red Rock, Township of

0.01761318

0.03492244

0.01475050

Renfrew, County of

0.01797244

0.02896717

0.01426809

Ryerson, Township of

0.00934511

0.01172390

 

Sable-Spanish Rivers, Township of

0.01644131

0.01252909

 

Sault Ste. Marie, City of

0.02077340

0.02972010

0.01736568

Schreiber, Township of

0.03131461

 

 

Seguin, Township of

0.00711588

0.01293642

0.01285867

Shedden, Township of

0.01720416

0.01684752

 

Shuniah, Township of

0.03113323

0.03564184

0.02879373

Simcoe, County of

0.01588125

0.02457327

0.01746832

Sioux Lookout, Municipality of

0.01549601

0.02773702

 

Sioux Narrows-Nestors Falls, Township of

0.01307030

0.00857679

 

Smiths Falls, Separated Town of

0.02174263

0.02709134

0.01607020

Smooth Rock Falls, Town of

0.02229578

0.02526031

0.01199524

South Algonquin, Township of

0.00600649

0.00854847

 

South River, Village of

0.01133393

0.00780996

0.00458991

St. Joseph, Township of

0.00891436

0.01100555

 

St. Marys, Separated Town of

0.01374948

0.02504645

0.01623770

St. Thomas, City of

0.01968051

0.03011492

0.01052247

St. Charles, Municipality of

0.00727572

 

0.02791990

Stormont, Dundas and Glengarry, County of

0.02031023

0.02922874

0.01411235

Stratford, City of

0.02283295

0.02968127

0.01404183

Strong, Township of

0.00884516

0.01234105

0.00748353

Sudbury, City of Greater

0.01984045

0.02824530

0.01558012

Sundridge, Village of

0.01074282

0.00972211

0.00792298

Tarbutt and Tarbutt, Additional, Township of

0.01320598

0.01646386

 

Tehkummah, Township of

0.01180486

0.01063354

 

Temagami, Municipality of

0.01975853

0.02874750

0.01165876

Temiskaming Shores, Town of

0.02496255

0.02248173

0.01000239

Terrace Bay, Township of

0.02971592

0.03139107

 

The Archipelago, Township of

0.00754526

0.00929742

 

The North Shore, Township of

0.02569036

0.01995049

 

Thessalon, Town of

0.01442528

0.01482585

0.00764095

Thornloe, Village of

0.01109019

0.01902573

 

Thunder Bay, City of

0.02575095

0.03559480

0.02405676

Timmins, City of

0.02296319

0.02965867

0.02238978

Toronto, City of

0.01975821

0.02059907

0.01802637

Val Rita-Harty, Township of

0.01937617

0.02041600

0.00827691

Waterloo, Region of

0.02041494

0.02616890

0.01307800

Wellington, County of

0.01319713

0.02365824

0.02022939

West Nipissing, Municipality of

0.01366638

0.01799682

0.02118847

White River, Township of

0.02673789

0.01851790

 

Whitestone, Municipality of

0.00790551

0.00722464

 

Windsor, City of

0.01825626

0.03043873

0.01864664

York, Region of

0.01492897

0.01658072

0.01756056

TABLE 18
TAX RATES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2006

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

0.01181962

 

0.01370354

Nipissing Combined School Boards

0.01190746

0.01546860

0.02536430

Parry Sound, District of

 

 

 

South River Township School Authority

0.00976150

 

 

West Parry Sound Board of Education

0.00790556

0.00649560

 

East Parry Sound Board of Education

0.01209861

0.02097425

0.01214080

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01104099

0.00983112

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01758806

0.02165927

 

Espanola Locality Education

0.01388405

0.00712941

 

Chapleau Locality Education

0.00964396

0.01275100

 

Foleyet DSA Locality Education

0.01048025

 

 

Gogama DSA Locality Education

0.00819532

 

 

Asquith Garvey DSA Locality Education

0.00551335

0.01489127

 

Missarenda DSA Locality Education

0.00594083

0.00306706

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.02166638

0.03182449

0.01715603

Timiskaming Locality Education

0.02294372

0.03227996

0.01650909

Cochrane, District of

 

 

 

Hearst Locality Education

0.00972236

0.00900163

0.00631502

Kap SRF and District Locality Education

0.01798764

0.00416188

0.00830429

Cochrane-Iroquois Falls Locality Education

0.01289745

0.02041600

0.00863516

James Bay Lowlands Locality Education

0.02082999

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.02388249

0.02590526

0.01540873

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00058935

 

 

Nipigon Red Rock Locality Education

0.00369409

 

0.01837452

Lake Superior Locality Education

0.02598434

0.01922123

 

Lakehead Locality Education

0.01803069

0.03570525

0.02675236

Auden DSA Locality Education

0.00580102

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00689808

 

 

Savant Lake DSA Locality Education

0.00627864

 

 

Upsala DSA Locality Education

0.00670301

0.00439392

0.00329879

Rainy River, District of

 

 

 

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

0.00937141

0.01327601

 

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

0.00787297

 

0.00939845

 

 

 

Mine Centre DSA Locality Education

0.00345772

0.00243272

 

Atikokan Locality Education

0.01914037

0.02925163

0.07628962

Kenora, District of

 

 

 

Summer Beaver DSA Locality Education

0.00153702

 

 

Kenora Locality Education

0.01886968

0.01481015

0.02384782

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

0.01124528

0.01420203

0.01808944

Keewatin-Patricia District Locality Education

0.01071408

 

 

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

0.01658669

 

0.01639209

Red Lake Locality Education

0.01151189

0.01635038

0.01830566

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

0.01320394

0.00903887

0.02001528

Sturgeon Lake Locality Education

0.00568333

 

 

Made by:

Dwight Duncan

Minister of Finance

Date made: March 30, 2006.