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O. Reg. 75/15: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES, Filed April 7, 2015 under Education Act, R.S.O. 1990, c. E.2

 

ontario regulation 75/15

made under the

Education Act

Made: April 2, 2015
Filed: April 7, 2015
Published on e-Laws: April 7, 2015
Printed in The Ontario Gazette: April 25, 2015

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 “2014” and substituting “2015”; and

(b) striking out “0.203” and substituting “0.195”.

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

(a) striking out “2014” and substituting “2015”; and

(b) striking out “0.0508” and substituting “0.04875”.

2. Subsection 2 (2) of the Regulation is amended by striking out “2014” and substituting “2015”.

3. Subsection 3 (2) of the Regulation is amended by striking out “2014” and substituting “2015”.

4. (1) Subsection 9 (8.1) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.

(2) Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.

(3) Subsection 9 (8.2) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.

(4) Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.

(5) Subsection 9 (8.3) of the Regulation is amended by striking out “2014” in the portion before paragraph 1 and substituting “2015”.

(6) Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01220000” and substituting “0.01190000”.

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 2015 (Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Alberton, Township of

0.00944447

0.00884202

0.01190000

Armour, Township of

0.00637185

0.00320041

0.00528965

Armstrong, Township of

0.01190000

0.01190000

0.01033335

Assiginack, Township of

0.00965705

0.00660676

Atikokan, Township of

0.01190000

0.01190000

0.01190000

Baldwin, Township of

0.01190000

0.00200579

0.00877932

Barrie, City of

0.01158074

0.01269433

0.01109657

Belleville, City of

0.01430000

0.01530000

0.01283777

Billings, Township of

0.00658126

0.00985154

Black River-Matheson, Township of

0.01190000

0.01190000

0.00849606

Blind River, Town of

0.01190000

0.01190000

0.01190000

Bonfield, Township of

0.01061508

0.01190000

0.00690644

Brant, County of

0.01430000

0.01530000

0.01530000

Brantford, City of

0.01430000

0.01530000

0.01369548

Brethour, Township of

0.00727986

0.01190000

Brockville, City of

0.01430000

0.01530000

0.01299529

Bruce, County of

0.01117970

0.01530000

0.00961821

Bruce Mines, Town of

0.01190000

0.01190000

0.00662323

Burk’s Falls, Village of

0.01111846

0.01190000

0.00999484

Burpee and Mills, Township of

0.00476653

0.01190000

Callander, Municipality of

0.01155974

0.01190000

0.00929979

Calvin, Township of

0.00568104

0.01190000

0.00978387

Carling, Township of

0.00488818

0.01079185

 

Casey, Township of

0.00640256

0.01190000

Central Manitoulin, Township of

0.00738036

0.00991028

Chamberlain, Township of

0.00300965

0.00522605

0.01007619

Chapleau, Township of

0.01190000

0.01190000

Chapple, Township of

0.00600170

0.01190000

0.01190000

Charlton and Dack, Municipality of

0.01190000

0.01190000

0.00979061

Chatham-Kent, Municipality of

0.01419563

0.01530000

0.01413128

Chisholm, Township of

0.00870898

0.00427166

Cobalt, Town of

0.01190000

0.01190000

Cochrane, Town of

0.01190000

0.01190000

0.00802113

Cockburn Island, Township of

Coleman, Township of

0.01190000

0.01190000

0.01088549

Conmee, Township of

0.01190000

0.01190000

Cornwall, City of

0.01430000

0.01530000

0.01530000

Dawson, Township of

0.01190000

0.01190000

0.01190000

Dorion, Township of

0.01190000

0.01190000

0.01190000

Dryden, City of

0.01190000

0.01190000

0.01190000

Dubreuilville, Township of

0.01190000

0.01190000

Dufferin, County of

0.01024668

0.01530000

0.00859665

Durham, Region of

0.01135490

0.01530000

0.01190000

Ear Falls, Township of

0.01190000

0.01190000

0.01190000

East Ferris, Municipality of

0.00776784

0.00983513

0.01190000

Elgin, County of

0.01190000

0.01530000

0.01073758

Elliot Lake, City of

0.01190000

0.01190000

0.00854961

Emo, Township of

0.01190000

0.01190000

0.01190000

Englehart, Town of

0.01190000

0.01190000

0.01190000

Espanola, Town of

0.01190000

0.01190000

0.01190000

Essex, County of

0.01343999

0.01530000

0.01530000

Evanturel, Township of

0.01190000

0.01029269

0.01104995

Fauquier-Strickland, Township of

0.01190000

0.00561860

0.00601109

Fort Frances, Town of

0.01190000

0.01190000

0.01190000

French River, Municipality of

0.01190000

0.01190000

Frontenac, County of

0.01430000

0.01530000

Gananoque, Separated Town of

0.01430000

0.01530000

0.01190000

Gauthier, Township of

0.00737260

0.00709454

Gillies, Township of

0.01190000

0.01055443

Gordon/Barrie Island, Municipality of

0.01113227

0.00704985

Gore Bay, Town of

0.01173199

0.00703058

Greenstone, Municipality of

0.01190000

0.01190000

0.00309845

Grey, County of

0.01430000

0.01530000

0.01190000

Guelph, City of

0.01365267

0.01530000

0.01530000

Haldimand, County of

0.01342401

0.01530000

0.01530000

Haliburton, County of

0.01014238

0.01156998

Halton, Region of

0.00882785

0.01474565

0.01159033

Hamilton, City of

0.01268783

0.01309403

0.01190000

Harley, Township of

0.01190000

0.01190000

Harris, Township of

0.01190000

0.00415195

0.01094482

Hastings, County of

0.00899698

0.01190000

0.00996285

Hearst, Town of

0.01071810

0.01190000

0.00729391

Hilliard, Township of

0.01190000

0.01190000

0.01190000

Hilton Beach, Village of

0.01190000

0.01190000

Hilton, Township of

0.00941278

0.01190000

Hornepayne, Township of

0.01190000

0.01190000

Hudson, Township of

0.01190000

0.01190000

0.00576346

Huron, County of

0.01023614

0.01190000

0.00426925

Huron Shores, Municipality of

0.01190000

0.01190000

0.01190000

Ignace, Township of

0.01190000

0.01190000

0.00933361

Iroquois Falls, Town of

0.01190000

0.01190000

0.00820704

James, Township of

0.01190000

0.01190000

Jocelyn, Township of

0.01065748

0.01190000

Johnson, Township of

0.00989248

0.01190000

0.00757596

Joly, Township of

0.00841093

0.01190000

Kapuskasing, Town of

0.01190000

0.01190000

0.00795462

Kawartha Lakes, City of

0.01190000

0.01530000

0.01530000

Kearney, Town of

0.00546525

0.00670845

Kenora, City of

0.01190000

0.01190000

0.01056075

Kerns, Township of

0.00551190

0.00864203

Killarney, Municipality of

0.00651462

0.01190000

Kingston, City of

0.01430000

0.01530000

0.01394616

Kirkland Lake, Town of

0.01190000

0.01190000

0.01077931

La Vallee, Township of

0.00984919

0.01190000

0.01190000

Laird, Township of

0.01190000

0.01190000

Lake of The Woods, Township of

0.01100447

Lambton, County of

0.01417634

0.01530000

0.01174604

Lanark, County of

0.01319703

0.01530000

0.01530000

Larder Lake, Township of

0.01190000

0.00901303

Latchford, Town of

0.01190000

0.01190000

0.01190000

Leeds and Grenville, County of

0.01344159

0.01530000

0.01428684

Lennox and Addington, County of

0.01430000

0.01530000

0.01190000

London, City of

0.01430000

0.01530000

0.01530000

Macdonald, Meredith and Aberdeen, Additional, Township of

0.01190000

0.01190000

0.00985192

Machar, Township of

0.00758676

0.00406663

0.00617959

Machin, Township of

0.01184783

0.00386656

0.01190000

Magnetawan, Municipality of

0.00614230

0.00721625

Manitouwadge, Township of

0.01190000

0.01190000

Marathon, Town of

0.01190000

0.01190000

Markstay-Warren, Municipality of

0.01005987

0.00760982

0.01190000

Matachewan, Township of

0.01190000

0.01190000

Mattawa, Town of

0.01190000

0.01190000

0.01105889

Mattawan, Township of

0.01190000

0.01190000

0.01190000

Mattice-Val Cote, Township of

0.01190000

0.01190000

0.00426213

McDougall, Township of

0.00601696

0.01190000

McGarry, Township of

0.01190000

0.00415329

McKellar, Township of

0.01180096

0.01190000

McMurrich/Monteith, Township of

0.00893397

0.00271986

0.00146804

Middlesex, County of

0.01405282

0.01530000

0.01322672

Moonbeam, Township of

0.01190000

0.01190000

0.01076196

Moosonee, Town of

0.00617290

0.01190000

Morley, Township of

0.01190000

0.00490803

0.01190000

Muskoka, District of

0.00633022

0.00758067

0.00416350

Nairn and Hyman, Township of

0.01190000

0.01190000

0.01190000

Neebing, Municipality of

0.00522881

0.01190000

0.01190000

Niagara, Region of

0.01190000

0.01530000

0.01190000

Nipigon, Township of

0.01190000

0.01190000

0.01190000

Nipissing, Township of

0.00852027

0.00170747

Norfolk, County of

0.01430000

0.01530000

0.01492661

North Bay, City of

0.01190000

0.01190000

0.01056091

Northeastern Manitoulin and the Islands, Town of

0.00839084

0.01190000

Northumberland, County of

0.01430000

0.01530000

0.01271627

O’Connor, Township of

0.01059326

0.01001060

Oliver and Paipoonge, Township of

0.01190000

0.01190000

0.01190000

Opasatika, Township of

0.00963720

0.01190000

0.00526950

Orillia, City of

0.01327529

0.01530000

0.01530000

Ottawa, City of

0.01211298

0.01530000

0.01424654

Owen Sound, City of

0.01430000

0.01530000

0.01190000

Oxford, County of

0.01430000

0.01530000

0.01046182

Papineau-Cameron, Township of

0.00834922

0.01190000

0.00586388

Parry Sound, Town of

0.00772068

0.00609166

0.01189476

Peel, Region of

0.01069252

0.01325843

0.01345421

Pelee, Township of

0.01190000

0.00467333

Pembroke, City of

0.01430000

0.01530000

0.01019496

Perry, Township of

0.00939406

0.00525331

0.00609150

Perth, County of

0.01190000

0.01530000

0.01466817

Peterborough, City of

0.01416316

0.01530000

0.01190000

Peterborough, County of

0.01190000

0.01530000

0.01124941

Pickle Lake, Township of

0.00599369

0.00010094

Plummer, Additional, Township of

0.01185408

0.01190000

0.00811744

Powassan, Municipality of

0.00893855

0.01159112

0.00805991

Prescott and Russell, County of

0.01217627

0.01530000

0.01104986

Prescott, Separate Town of

0.01430000

0.01530000

0.01190000

Prince, Township of

0.01190000

0.01190000

Prince Edward, County of

0.00709941

0.01530000

0.00506160

Quinte West, City of

0.01396261

0.01530000

0.01190000

Rainy River, Town of

0.01190000

0.01190000

0.01190000

Red Lake, Municipality of

0.01190000

0.01190000

0.01190000

Red Rock, Township of

0.01190000

0.01190000

0.01179772

Renfrew, County of

0.01401982

0.01530000

0.01171969

Ryerson, Township of

0.00644775

0.00923795

Sable-Spanish Rivers, Township of

0.01190000

0.00206732

Sault Ste. Marie, City of

0.01190000

0.01190000

0.01190000

Schreiber, Township of

0.01190000

0.01190000

Seguin, Township of

0.00579558

0.01190000

0.01034934

Shedden, Township of

0.01190000

0.01190000

Shuniah, Township of

0.01190000

0.01190000

0.01190000

Simcoe, County of

0.01190000

0.01530000

0.01398754

Sioux Lookout, Municipality of

0.01190000

0.01190000

Sioux Narrows-Nestors Falls, Township of

0.01091691

0.00851479

Smiths Falls, Separated Town of

0.01430000

0.01530000

0.01363325

Smooth Rock Falls, Town of

0.01190000

0.01190000

0.00991418

South Algonquin, Township of

0.00464819

0.00974414

South River, Village of

0.00901572

0.00755203

0.00381578

St. Charles, Municipality of

0.00551603

 

0.01190000

St. Joseph, Township of

0.00670391

0.01190000

St. Marys, Separated Town of

0.01190000

0.01530000

0.01379721

St. Thomas, City of

0.01430000

0.01530000

0.00906287

Stormont, Dundas and Glengarry, County of

0.01430000

0.01530000

0.01111735

Stratford, City of

0.01430000

0.01530000

0.01190000

Strong, Township of

0.00696417

0.01190000

0.00571943

Sudbury, City of Greater

0.01190000

0.01190000

0.01190000

Sundridge, Village of

0.01019242

0.01126608

0.00655485

Tarbutt and Tarbutt, Additional, Township of

0.00939012

0.01190000

Tehkummah, Township of

0.00959955

0.00596790

Temagami, Municipality of

0.01190000

0.01190000

0.00965857

Temiskaming Shores, Town of

0.01190000

0.01190000

0.00828554

Terrace Bay, Township of

0.01190000

0.01190000

The Archipelago, Township of

0.00566232

0.00664499

The North Shore, Township of

0.01190000

0.01190000

Thessalon, Town of

0.01190000

0.00866691

0.00659544

Thornloe, Village of

0.01180561

0.01190000

Thunder Bay, City of

0.01190000

0.01190000

0.01190000

Timmins, City of

0.01190000

0.01190000

0.01190000

Toronto, City of

0.01227826

0.01294610

0.01506573

Val Rita-Harty, Township of

0.01190000

0.01190000

0.00688775

Waterloo, Region of

0.01430000

0.01530000

0.01076190

Wawa, Township of

0.01190000

0.01190000

Wellington, County of

0.01026644

0.01530000

0.01530000

West Nipissing, Municipality of

0.01128137

0.01190000

0.01190000

White River, Township of

0.01190000

0.01190000

Whitestone, Municipality of

0.00548492

0.00788685

Windsor, City of

0.01413042

0.01530000

0.01530000

York, Region of

0.01019142

0.01190000

0.01458488

 

table 2
tax rate for business properties in municipalities with optional commercial classes for 2015 (Expressed as fractions of Assessed Value)

Municipality

Tax Rate for the Commercial Property Class

Tax Rate for the Office Building Property Class

Tax Rate for the Shopping Centre Property Class

Tax Rate for the Parking Lots and Vacant Land Property Class

Chatham-Kent, Municipality of

0.01430000

0.01190000

0.01430000

0.01190000

Espanola, Town of

0.01190000

 

0.01190000

 

Essex, County of

0.01362300

0.01190000

 

0.00693460

Hamilton, City of

0.01268783

0.01268783

Kenora, City of

0.01190000

0.01190000

0.01190000

0.01190000

Lambton, County of

0.01430000

0.01430000

0.01416134

0.00807013

Marathon, Town of

0.01190000

0.01190000

0.01190000

Ottawa, City of

0.01206133

0.01430000

0.01004479

0.00636391

Sault Ste. Marie, City of

0.01190000

0.01190000

0.01190000

0.01190000

Smooth Rock Falls, Town of

0.01190000

0.01190000

Windsor, City of

0.01430000

0.01430000

0.01430000

0.00905901

 

table 3
tax rate for business properties in municipalities with optional industrial classes for 2015 (Expressed as fractions of assessed value)

Municipality

Tax Rate for the Industrial Property Class

Tax Rate for the Large Industrial Property Class

Atikokan, Township of

0.01190000

0.01190000

Chatham-Kent, Municipality of

0.01530000

0.01530000

Dryden, City of

0.01190000

0.01190000

Dubreuilville, Township of

0.01190000

0.01190000

Elgin, County of

0.01530000

0.01530000

Espanola, Town of

0.01190000

0.01190000

Essex, County of

0.01530000

0.01530000

Fort Frances, Town of

0.01190000

0.01190000

Hamilton, City of

0.01309403

0.01309403

Hearst, Town of

0.01190000

0.01190000

Iroquois Falls, Town of

0.01190000

0.01190000

James, Township of

0.01190000

0.01190000

Kapuskasing, Town of

0.01190000

0.01190000

Kenora, City of

0.01190000

0.01190000

Lambton, County of

0.01530000

0.01530000

Leeds and Grenville, County of

0.01530000

0.01530000

Lennox and Addington, County of

0.01530000

0.01530000

Ottawa, City of

0.01530000

0.01530000

Owen Sound, City of

0.01530000

0.01530000

Powassan, Municipality of

0.01155355

0.01190000

Prescott and Russell, County of

0.01530000

0.01530000

Quinte West, City of

0.01530000

0.01530000

Red Lake, Municipality of

0.01190000

0.01190000

Renfrew, County of

0.01530000

0.01530000

Sault Ste. Marie, City of

0.01190000

0.01190000

Smooth Rock Falls, Town of

0.01190000

0.01190000

St. Thomas, City of

0.01530000

0.01530000

Stormont, Dundas and Glengarry, County of

0.01530000

0.01530000

Sudbury, City of Greater

0.01190000

0.01190000

Thessalon, Town of

0.00597520

0.01190000

Thunder Bay, City of

0.01190000

0.01190000

Timmins, City of

0.01190000

0.01190000

Windsor, City of

0.01530000

0.01530000

 

table 4
tax rate for business properties in unattached unorganized territories for 2015 (Expressed as fractions of assessed value)

Territory

Tax Rate for the Commercial Property Class

Tax Rate for the Industrial Property Class

Tax Rate for the Pipeline Property Class

Nipissing, District of

Timiskaming Board of Education

0.00886091

 

0.01144715

Nipissing Combined School Boards

0.01135002

0.01190000

0.01190000

Parry Sound, District of

South River Township School Authority

0.00604136

0.01190000

West Parry Sound Board of Education

0.00608422

0.00579935

East Parry Sound Board of Education

0.00866735

0.01190000

0.00926676

Manitoulin, District of

 

Manitoulin Locality Education

0.00894781

0.00786396

Sudbury, District of

Sudbury Locality Education

0.01190000

0.01190000

Espanola Locality Education

0.00824311

0.00429007

Chapleau Locality Education

0.00858011

0.01190000

Foleyet DSA Locality Education

0.00966859

Gogama DSA Locality Education

0.00674445

Asquith Garvey DSA Locality Education

0.00461891

0.00864218

Missarenda DSA Locality Education

0.00447084

0.00277191

Timiskaming, District of

Kirkland Lake Locality Education

0.01190000

0.01190000

0.01190000

Timiskaming Locality Education

0.01190000

0.01190000

0.01190000

Cochrane, District of

Hearst Locality Education

0.00719280

0.00920770

0.00520976

Kap SRF and District Locality Education

0.01190000

0.00208633

0.00687369

Cochrane-Iroquois Falls Locality Education

0.00935212

0.01190000

0.00717388

James Bay Lowlands Locality Education

0.01190000

Algoma, District of

Sault Ste. Marie Locality Education

0.01190000

0.01190000

0.01190000

Thunder Bay, District of

Allanwater DSA Locality Education

0.00055887

Nipigon Red Rock Locality Education

0.00685180

0.01190000

Lake Superior Locality Education

0.01190000

0.01190000

Lakehead Locality Education

0.01190000

0.01190000

0.01190000

Auden DSA Locality Education

0.00092711

Ferland DSA Locality Education

0.00021815

Armstrong DSA Locality Education

0.00573582

Savant Lake DSA Locality Education

0.00509594

Upsala DSA Locality Education

0.00487529

0.00439750

0.00273365

Rainy River, District of

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

0.00816952

0.01190000

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

0.00583419

0.00523655

Mine Centre DSA Locality Education

0.00165683

0.00294789

Atikokan Locality Education

0.01190000

0.01190000

0.01190000

Kenora, District of

Kenora Locality Education

0.01190000

0.01190000

0.01190000

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

0.00970815

0.01190000

0.01190000

Keewatin-Patricia District Locality Education

0.00775743

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

0.01190000

0.01190000

Red Lake Locality Education

0.00870248

0.01190000

0.01190000

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

0.01069933

0.00998155

0.01190000

Sturgeon Lake Locality Education

0.00593044

 

Commencement

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

Made by:

Charles Sousa

Minister of Finance

Date made: April 2, 2015.