ontario regulation 446/12

made under the

Provincial Land Tax Act, 2006

Made: December 14, 2012
Filed: December 20, 2012
Published on e-Laws: December 20, 2012
Printed in The Ontario Gazette: January 5, 2013

Amending O. Reg. 224/09

(TAX RATES)

1. (1) Subsection 1 (1) of Ontario Regulation 224/09 is amended by adding “for 2013” after “the tax rate”.

(2) Subsection 1 (2) of the Regulation is amended by adding “for 2013” after “the tax rate”.

2. Tables 1 and 2 of the Regulation are revoked and the following substituted:

Table 1
tax rates for land in a locality

Property Class	Rate
Residential Property Class	0.00161727
Multi-residential Property Class	0.00161727
Farm Property Class	0.00040432
Managed Forests Property Class	0.00040432
Commercial Property Class	0.00054436
Industrial Property Class	0.00039189
Pipe Line Property Class	0.00190290

Table 2
tax rates for land not in a locality

Property Class	Rate
Residential Property Class	0.00025393
Multi-residential Property Class	0.00025393
Farm Property Class	0.00006348
Managed Forests Property Class	0.00006348
Commercial Property Class	0.00054436
Industrial Property Class	0.00039189
Pipe Line Property Class	0.00190290

Commencement

3. This Regulation comes into force on the later of January 1, 2013 and the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: December 14, 2012.