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O. Reg. 60/12: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES

filed April 26, 2012 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 60/12

made under the

Education Act

Made: April 25, 2012
Filed: April 26, 2012
Published on e-Laws: April 26, 2012
Printed in The Ontario Gazette: May 12, 2012

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,

(a) striking out “2011” and substituting “2012”; and

(b) striking out “0.231” and substituting “0.221”.

(2) Subsection 1 (2) of the Regulation is amended by,

(a) striking out “2011” and substituting “2012”; and

(b) striking out “0.05775” and substituting “0.05525”.

2. Subsection 2 (2) of the Regulation is amended by striking out “2011” and substituting “2012”.

3. Subsection 3 (2) of the Regulation is amended by striking out “2011” and substituting “2012”.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2011” in the portion before paragraph 1 and substituting “2012”.

(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01330000” and substituting “0.01260000”.

5. Tables 1, 2, 3 and 4 of the Regulation are revoked and the following substituted:

table 1
tax rates for business properties in municipalities for 2012

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Industrial Property Class

Pipeline Property Class

Alberton, Township of

0.00995810

0.00743825

0.01260000

Armour, Township of

0.00692876

0.00362087

0.00578387

Armstrong, Township of

0.01260000

0.01260000

0.01069499

Assiginack, Township of

0.01024613

0.00783318

 

Atikokan, Township of

0.01260000

0.01260000

0.01260000

Baldwin, Township of

0.01260000

0.00427320

0.00954751

Barrie, City of

0.01210705

0.01376001

0.01165738

Belleville, City of

0.01490000

0.01590000

0.01371792

Billings, Township of

0.00766699

0.01195993

 

Black River-Matheson, Township of

0.01260000

0.01260000

0.00884372

Blind River, Town of

0.01260000

0.01260000

0.01260000

Bonfield, Township of

0.01148870

0.01260000

0.00714281

Brant, County of

0.01490000

0.01590000

0.01590000

Brantford, City of

0.01490000

0.01590000

0.01440779

Brethour, Township of

0.00983254

 

0.01260000

Brockville, City of

0.01490000

0.01590000

0.01388619

Bruce, County of

0.01176717

0.01590000

0.00997347

Bruce Mines, Town of

0.01140836

0.01260000

0.00702665

Burk’s Falls, Village of

0.01130633

0.01260000

0.01060925

Burpee and Mills, Township of

0.00560063

0.01260000

 

Callander, Municipality of

0.01257485

0.01260000

0.01011074

Calvin, Township of

0.00685819

0.01260000

0.01011794

Carling, Township of

0.00486569

0.01186865

 

Casey, Township of

0.00926628

0.01260000

 

Central Manitoulin, Township of

0.00786861

0.01146724

 

Chamberlain, Township of

0.00349259

0.00522605

0.01052989

Chapleau, Township of

0.01260000

0.01260000

 

Chapple, Township of

0.00616303

0.01260000

0.01260000

Charlton and Dack, Municipality of

0.01260000

0.01260000

0.01024537

Chatham-Kent, Municipality of

0.01479915

0.01590000

0.01499604

Chisholm, Township of

0.01006125

0.00513878

 

Cobalt, Town of

0.01260000

 

0.01260000

Cochrane, Town of

0.01260000

0.01260000

0.00834015

Cockburn Island, Township of

 

 

 

Coleman, Township of

0.01260000

0.01260000

0.01132101

Conmee, Township of

0.01184132

0.01260000

 

Cornwall, City of

0.01490000

0.01590000

0.01590000

Dawson, Township of

0.01260000

0.01260000

0.01260000

Dorion, Township of

0.01260000

0.01260000

0.01260000

Dryden, City of

0.01260000

0.01260000

0.01260000

Dubreuilville, Township of

0.01260000

0.01260000

 

Dufferin, County of

0.01064465

0.01590000

0.00894895

Durham, Region of

0.01147212

0.01590000

0.01260000

Ear Falls, Township of

0.01260000

0.01260000

0.01260000

East Ferris, Municipality of

0.00901588

0.01128483

0.01260000

Elgin, County of

0.01260000

0.01590000

0.01080198

Elliot Lake, City of

0.01260000

0.01260000

0.00913081

Emo, Township of

0.01260000

0.01260000

0.01260000

Englehart, Town of

0.01260000

0.01260000

0.01260000

Espanola, Town of

0.01260000

0.01260000

0.01260000

Essex, County of

0.01368328

0.01590000

0.01590000

Evanturel, Township of

0.01228444

0.00941228

0.01144301

Fauquier-Strickland, Township of

0.01260000

0.00535106

0.00722062

Fort Frances, Town of

0.01260000

0.01260000

0.01260000

French River, Municipality of

0.01260000

0.01260000

 

Frontenac, County of

0.01490000

0.01590000

 

Gananoque, Separated Town of

0.01490000

0.01590000

0.01260000

Gauthier, Township of

0.00805399

0.00767407

 

Gillies, Township of

0.01260000

0.01055443

 

Gordon/Barrie Island, Municipality of

0.01258824

0.00750728

 

Gore Bay, Town of

0.01239027

0.00896037

 

Greenstone, Municipality of

0.01260000

0.01260000

0.00324722

Grey, County of

0.01490000

0.01590000

0.01260000

Guelph, City of

0.01451988

0.01590000

0.01590000

Haldimand, County of

0.01441657

0.01590000

0.01590000

Haliburton, County of

0.01063140

0.01192465

 

Halton, Region of

0.01007461

0.01576954

0.01227780

Hamilton, City of

0.01356731

0.01406063

0.01260000

Harley, Township of

0.01260000

0.01260000

 

Harris, Township of

0.01260000

0.01058446

0.01123181

Hastings, County of

0.00961649

0.01223123

0.01063084

Hearst, Town of

0.01043630

0.01260000

0.00762598

Hilliard, Township of

0.01260000

0.01260000

0.01260000

Hilton Beach, Village of

0.01159275

0.01260000

 

Hilton, Township of

0.00906554

0.01071891

 

Hornepayne, Township of

0.01260000

0.01260000

 

Hudson, Township of

0.01260000

0.01260000

0.00602255

Huron, County of

0.01053949

0.01260000

0.00451352

Huron Shores, Municipality of

0.01260000

0.01260000

0.01260000

Ignace, Township of

0.01260000

0.01260000

0.01022107

Iroquois Falls, Town of

0.01260000

0.01260000

0.00848212

James, Township of

0.01260000

0.01260000

 

Jocelyn, Township of

0.01027385

0.01055247

 

Johnson, Township of

0.01048229

0.01260000

0.00828386

Joly, Township of

0.00991139

0.01260000

 

Kapuskasing, Town of

0.01260000

0.01260000

0.00834352

Kawartha Lakes, City of

0.01260000

0.01590000

0.01590000

Kearney, Town of

0.00606769

0.00729481

 

Kenora, City of

0.01260000

0.01260000

0.01101765

Kerns, Township of

0.00681524

 

0.00900072

Killarney, Municipality of

0.00711432

0.01260000

 

Kingston, City of

0.01490000

0.01590000

0.01497765

Kirkland Lake, Town of

0.01260000

0.01260000

0.01117659

La Vallee, Township of

0.01113415

0.01260000

0.01260000

Laird, Township of

0.01260000

0.01260000

 

Lake of The Woods, Township of

0.01173174

 

 

Lambton, County of

0.01477732

0.01590000

0.01253681

Lanark, County of

0.01416034

0.01590000

0.01590000

Larder Lake, Township of

0.01260000

0.01131159

 

Latchford, Town of

0.01260000

0.01260000

0.01260000

Leeds and Grenville, County of

0.01437356

0.01590000

0.01551674

Lennox and Addington, County of

0.01490000

0.01590000

0.01260000

London, City of

0.01490000

0.01590000

0.01590000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01240588

0.01260000

0.01075759

Machar, Township of

0.00786170

0.00476338

0.00676155

Machin, Township of

0.01217156

0.00627990

0.01260000

Magnetawan, Municipality of

0.00665419

0.00831666

 

Manitouwadge, Township of

0.01260000

0.01260000

 

Marathon, Town of

0.01260000

0.01260000

 

Markstay-Warren, Municipality of

0.01123639

0.00925126

0.01260000

Matachewan, Township of

0.01260000

0.01260000

 

Mattawa, Town of

0.01260000

0.01260000

0.01169295

Mattawan, Township of

0.01260000

 

0.01260000

Mattice-Val Cote, Township of

0.01260000

0.01260000

0.00444964

McDougall, Township of

0.00640869

0.01260000

 

McGarry, Township of

0.01260000

0.00508577

 

McKellar, Township of

0.00741830

0.01260000

 

McMurrich/Monteith, Township of

0.00983675

0.00320910

0.00105474

Middlesex, County of

0.01444106

0.01590000

0.01415604

Moonbeam, Township of

0.01260000

0.01260000

0.01132187

Moosonee, Town of

0.00644757

0.01260000

 

Morley, Township of

0.01248410

0.00391027

0.01260000

Muskoka, District of

0.00640300

0.00851200

0.00449368

Nairn and Hyman, Township of

0.01260000

0.01260000

0.01260000

Neebing, Municipality of

0.00535822

0.01260000

0.01260000

Niagara, Region of

0.01260000

0.01590000

0.01260000

Nipigon, Township of

0.01260000

0.01260000

0.01260000

Nipissing, Township of

0.00951150

0.00195876

 

Norfolk, County of

0.01490000

0.01590000

0.01550404

North Bay, City of

0.01260000

0.01260000

0.01109444

Northeastern Manitoulin and the Islands, Town of

0.00955712

0.01260000

 

Northumberland, County of

0.01490000

0.01590000

0.01369002

O’Connor, Township of

0.01203631

0.01024679

 

Oliver and Paipoonge, Township of

0.01260000

0.01260000

0.01260000

Opasatika, Township of

0.00902648

0.01260000

0.00555826

Orillia, City of

0.01409748

0.01590000

0.01590000

Ottawa, City of

0.01371651

0.01590000

0.01494912

Owen Sound, City of

0.01490000

0.01590000

0.01260000

Oxford, County of

0.01490000

0.01590000

0.01110922

Papineau-Cameron, Township of

0.00945896

0.01260000

0.00611219

Parry Sound, Town of

0.00807238

0.00681533

0.01241007

Peel, Region of

0.01177386

0.01421817

0.01423086

Pelee, Township of

0.01260000

0.00492174

 

Pembroke, City of

0.01490000

0.01590000

0.01073754

Perry, Township of

0.01009022

0.00685233

0.00659835

Perth, County of

0.01260000

0.01590000

0.01546192

Peterborough, City of

0.01478862

0.01590000

0.01260000

Peterborough, County of

0.01231421

0.01590000

0.01183595

Pickle Lake, Township of

0.00644720

0.00106610

 

Plummer, Additional, Township of

0.01106951

0.01260000

0.00888262

Powassan, Municipality of

0.01002754

0.01230588

0.00881063

Prescott and Russell, County of

0.01355845

0.01590000

0.01161499

Prescott, Separate Town of

0.01490000

0.01590000

0.01260000

Prince, Township of

0.01260000

0.01260000

 

Prince Edward, County of

0.00797948

0.01590000

0.00541893

Quinte West, City of

0.01487742

0.01590000

0.01260000

Rainy River, Town of

0.01260000

0.01260000

0.01260000

Red Lake, Municipality of

0.01260000

0.01260000

 0.01260000

Red Rock, Township of

0.01260000

0.01260000

0.01253380

Renfrew, County of

0.01488788

0.01590000

0.01234273

Ryerson, Township of

0.00714996

0.00997660

 

Sable-Spanish Rivers, Township of

0.01260000

0.01003295

 

Sault Ste. Marie, City of

0.01260000

0.01260000

0.01260000

Schreiber, Township of

0.01260000

 

 

Seguin, Township of

0.00583352

0.01260000

0.01093780

Shedden, Township of

0.01260000

0.01260000

 

Shuniah, Township of

0.01260000

0.01260000

0.01260000

Simcoe, County of

0.01260000

0.01590000

0.01485479

Sioux Lookout, Municipality of

0.01260000

0.01260000

 

Sioux Narrows-Nestors Falls, Township of

0.01156603

0.00857679

 

Smiths Falls, Separated Town of

0.01490000

0.01590000

0.01429162

Smooth Rock Falls, Town of

0.01260000

0.01260000

0.01042805

South Algonquin, Township of

0.00525768

0.01215597

 

South River, Village of

0.01048867

0.00900451

0.00403797

St. Charles, Municipality of

0.00629834

 

0.01260000

St. Joseph, Township of

0.00711462

0.01260000

 

St. Marys, Separated Town of

0.01182768

0.01590000

0.01441652

St. Thomas, City of

0.01490000

0.01590000

0.00950756

Stormont, Dundas and Glengarry, County of

0.01490000

0.01590000

0.01184947

Stratford, City of

0.01490000

0.01590000

0.01260000

Strong, Township of

0.00739834

0.01260000

0.00625350

Sudbury, City of Greater

0.01260000

0.01260000

0.01260000

Sundridge, Village of

0.01046229

0.01213152

0.00694005

Tarbutt and Tarbutt, Additional, Township of

0.01116346

0.01260000

 

Tehkummah, Township of

0.01055405

0.00892739

 

Temagami, Municipality of

0.01260000

0.01260000

0.01010894

Temiskaming Shores, Town of

0.01260000

0.01260000

0.00866132

Terrace Bay, Township of

0.01260000

0.01260000

 

The Archipelago, Township of

0.00585417

0.00709882

 

The North Shore, Township of

0.01260000

0.01260000

 

Thessalon, Town of

0.01259207

0.01141618

0.00698188

Thornloe, Village of

0.01112957

0.01260000

 

Thunder Bay, City of

0.01260000

0.01260000

0.01260000

Timmins, City of

0.01260000

0.01260000

0.01260000

Toronto, City of

0.01436097

0.01449184

0.01587513

Val Rita-Harty, Township of

0.01260000

0.01260000

0.00719392

Waterloo, Region of

0.01490000

0.01590000

0.01138491

Wawa, Township of

0.01260000

0.01260000

 

Wellington, County of

0.01068665

0.01590000

0.01590000

West Nipissing, Municipality of

0.01258902

0.01260000

0.01260000

White River, Township of

0.01260000

0.01260000

 

Whitestone, Municipality of

0.00594940

0.00890382

 

Windsor, City of

0.01472013

0.01590000

0.01590000

York, Region of

0.01129617

0.01301035

0.01535021

Table 2
tax rate for business properties in municipalities with optional commercial classes for 2012

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Commercial Property Class

Office Building Property Class

Shopping Centre Property Class

Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01490000

0.01260000

0.01443644

0.01149488

Espanola, Town of

0.01260000

 

0.01260000

 

Essex, County of

0.01375647

0.01260000

 

0.00659780

Hamilton, City of

0.01356731

 

 

0.01356731

Kenora, City of

0.01260000

0.01260000

0.01260000

0.01260000

Lambton, County of

0.01490000

0.01486873

0.01424840

0.00972952

Marathon, Town of

0.01260000

 

0.01260000

0.01260000

Ottawa, City of

0.01396652

0.01490000

0.01135406

0.00828748

Sault Ste. Marie, City of

0.01260000

0.01260000

0.01260000

0.01260000

Smooth Rock Falls, Town of

0.01260000

 

 

0.01260000

Windsor, City of

0.01490000

0.01490000

0.01448050

0.00871160

table 3
tax rate for business properties in municipalities with optional industrial classes for 2012

Municipality

Tax Rate — Expressed as a Fraction of Assessed Value

 

Industrial Property Class

Large Industrial Property Class

Atikokan, Township of

0.01260000

0.01260000

Chatham-Kent, Municipality of

0.01590000

0.01590000

Dryden, City of

0.01260000

0.01260000

Dubreuilville, Township of

0.01260000

0.01260000

Elgin, County of

0.01590000

0.01590000

Espanola, Town of

0.01260000

0.01260000

Essex, County of

0.01590000

0.01590000

Fort Frances, Town of

0.01260000

0.01260000

Hamilton, City of

0.01406063

0.01406063

Hearst, Town of

0.01260000

0.01260000

Iroquois Falls, Town of

0.01260000

0.01260000

James, Township of

0.01260000

0.01260000

Kapuskasing, Town of

0.01260000

0.01260000

Kenora, City of

0.01260000

0.01260000

Lambton, County of

0.01590000

0.01590000

Leeds and Grenville, County of

0.01590000

0.01590000

Lennox and Addington, County of

0.01590000

0.01590000

Ottawa, City of

0.01590000

0.01590000

Owen Sound, City of

0.01590000

0.01590000

Powassan, Municipality of

0.01227226

0.01260000

Prescott and Russell, County of

0.01590000

0.01590000

Quinte West, City of

0.01590000

0.01590000

Red Lake, Municipality of

0.01260000

0.01260000

Renfrew, County of

0.01590000

0.01590000

Sault Ste. Marie, City of

0.01260000

0.01260000

Smooth Rock Falls, Town of

0.01260000

0.01260000

St. Thomas, City of

0.01590000

0.01590000

Stormont, Dundas and Glengarry, County of

0.01590000

0.01590000

Sudbury, City of Greater

0.01260000

0.01260000

Thessalon, Town of

0.00898081

0.01260000

Thunder Bay, City of

0.01260000

0.01260000

Timmins, City of

0.01260000

0.01260000

Windsor, City of

0.01590000

0.01590000

table 4
tax rates for business properties in unattached unorganized territories for 2012

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

0.01130341

 

0.01198698

Nipissing Combined School Boards

0.01230812

0.01260000

0.01260000

Parry Sound, District of

 

 

 

South River Township School Authority

0.00706153

 

 

West Parry Sound Board of Education

0.00581265

0.00630778

 

East Parry Sound Board of Education

0.00924605

0.01260000

0.01014179

Manitoulin, District of

 

 

 

Manitoulin Locality Education

0.01098791

0.01086184

 

Sudbury, District of

 

 

 

Sudbury Locality Education

0.01260000

0.01260000

 

Espanola Locality Education

0.01164725

0.00526745

 

Chapleau Locality Education

0.01013026

0.01260000

 

Foleyet DSA Locality Education

0.01080277

 

 

Gogama DSA Locality Education

0.00818815

 

 

Asquith Garvey DSA Locality Education

0.00561019

0.01103254

 

Missarenda DSA Locality Education

0.00568215

0.00381179

 

Timiskaming, District of

 

 

 

Kirkland Lake Locality Education

0.01260000

0.01260000

0.01260000

Timiskaming Locality Education

0.01260000

0.01260000

0.01260000

Cochrane, District of

 

 

 

Hearst Locality Education

0.00793475

0.01113973

0.00548042

Kap SRF and District Locality Education

0.01260000

0.00208994

0.00723054

Cochrane-Iroquois Falls Locality Education

0.01032545

0.01260000

0.00747863

James Bay Lowlands Locality Education

0.01260000

 

 

Algoma, District of

 

 

 

Sault Ste. Marie Locality Education

0.01260000

0.01260000

0.01260000

Thunder Bay, District of

 

 

 

Allanwater DSA Locality Education

0.00053002

 

 

Nipigon Red Rock Locality Education

0.00370982

 

0.01260000

Lake Superior Locality Education

0.01260000

0.01260000

 

Lakehead Locality Education

0.01260000

0.01260000

0.01260000

Auden DSA Locality Education

0.00576605

 

 

Ferland DSA Locality Education

0.00708982

 

 

Armstrong DSA Locality Education

0.00635771

 

 

Savant Lake DSA Locality Education

0.00602339

 

 

Upsala DSA Locality Education

0.00541165

0.00465788

0.00285940

Rainy River, District of

 

 

 

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

0.00779014

0.01260000

 

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

0.00480163

0.00804287

 

Mine Centre DSA Locality Education

0.00215789

0.00252411

 

Atikokan Locality Education

0.01260000

0.01260000

0.01260000

Kenora, District of

 

 

 

Kenora Locality Education

0.01260000

0.01260000

0.01260000

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

0.01075599

0.01260000

0.01260000

Keewatin-Patricia District Locality Education

0.00862820

 

 

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

0.01260000

 

0.01260000

Red Lake Locality Education

0.01038920

0.01260000

0.01260000

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

0.01123666

0.00832657

0.01260000

Sturgeon Lake Locality Education

0.00566725

 

 

Commencement

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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: April 25, 2012.