O. Reg. 132/17: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES, Filed May 11, 2017 under Education Act, R.S.O. 1990, c. E.2
ontario regulation 132/17
made under the
Education Act
Made: May 11, 2017
Filed: May 11, 2017
Published on e-Laws: May 12, 2017
Printed in The Ontario Gazette: May 27, 2017
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 “2016” and substituting “2017”; and
(b) striking out “0.188” and substituting “0.179”.
(2) Subsection 1 (2) of the Regulation is amended by,
(a) striking out “2016” and substituting “2017”; and
(b) striking out “0.04700” and substituting “0.04475”.
2. Subsection 2 (2) of the Regulation is amended by striking out “2016” and substituting “2017”.
3. (1) Subsection 3 (2) of the Regulation is amended by striking out “2016” and substituting “2017”.
(2) Subsections 3 (2.1) and (2.2) of the Regulation are revoked.
4. Section 9 of the Regulation is revoked and the following substituted:
9. (1) This section applies with respect to business property, within the meaning of section 257.5 of the Act, other than land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001, as long as the business property is within a municipality or deemed by a regulation made under section 56 or subsection 58.1 (2) of the Act to be attached to a municipality.
(2) In this section,
“commercial classes” means the commercial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the commercial property class;
“industrial classes” means the industrial property class prescribed under the Assessment Act and optional property classes that contain property that, if the council of the municipality did not opt to have the optional property class apply, would be in the industrial property class;
“new construction property classes” means the property classes described in section 15;
“optional property class” means a property class that the council of a municipality opts to have apply in the municipality under regulations made under the Assessment Act.
(3) For 2017, the annual tax rates for school purposes for the purposes of section 257.7 of the Act for a municipality set out in Table 1 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 in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.
4. For the landfill property class, the annual tax rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.
5. Despite paragraphs 1 and 3, the annual tax rate for the new construction property classes is the lesser of 0.01140000 and the rate, if any, that would otherwise apply under paragraph 1 or 3.
(4) Despite subsection (3), if a municipality set out in Table 2 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2017, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:
1. For the office building property class, the annual tax rate is the rate in the column entitled “Office Building Property Class” in the Table set out opposite the name of the municipality.
2. For the shopping centre property class, the annual tax rate is the rate in the column entitled “Shopping Centre Property Class” in the Table set out opposite the name of the municipality.
3. For the parking lots and vacant land property class, the annual tax rate is the rate in the column entitled “Parking Lots and Vacant Land Property Class” in the Table set out opposite the name of the municipality.
4. For the resort condominium property class, the annual tax rate is the rate set out in subsection 1 (1) for residential property.
5. For the commercial class and all optional classes set out in the Table for which there is no rate set out in the column, 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.
6. Despite paragraphs 1, 2 and 5, the annual tax rate for the new construction property classes is the lesser of 0.01140000 and the rate, if any, that would otherwise apply under paragraphs 1, 2 or 5.
(5) Despite subsection (3), if a municipality set out in Table 3 passes a by-law opting to have the large industrial class apply, for 2017, the annual tax rate for school purposes for the purposes of section 257.7 of the Act for the municipality are the following rates for the following classes of property:
1. For the large industrial property class, the annual tax rate is the rate in the column entitled “Large Industrial Property Class” in the Table set out opposite the name of the municipality.
2. For the industrial class, the annual tax rate is the rate in the column entitled “Industrial Property Class” in the Table set out opposite the name of the municipality.
3. Despite paragraphs 1 and 2, the annual tax rate for the new construction property classes is the lesser of 0.01140000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.
5. Section 12 of the Regulation is revoked.
6. 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 2017 (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 Pipe Line Property Class |
Tax Rate for the Landfill Property Class |
Alberton, Township of |
0.01127423 |
0.01140000 |
0.01140000 |
0.00947543 |
Armour, Township of |
0.00709620 |
0.00395277 |
0.00541688 |
0.01140000 |
Armstrong, Township of |
0.01140000 |
0.01140000 |
0.01023829 |
none |
Assiginack, Township of |
0.00949176 |
0.00677012 |
none |
0.00994011 |
Atikokan, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Baldwin, Township of |
0.01140000 |
0.01005688 |
0.00864468 |
none |
Barrie, City of |
0.01140000 |
0.01203765 |
0.01107043 |
0.00715583 |
Belleville, City of |
0.01390000 |
0.01390000 |
0.01220287 |
0.01390000 |
Billings, Township of |
0.00690067 |
0.01027614 |
none |
0.00622727 |
Black River-Matheson, Township of |
0.01140000 |
0.01140000 |
0.00858957 |
0.01140000 |
Blind River, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Bonfield, Township of |
0.01140000 |
0.01140000 |
0.00705148 |
0.01140000 |
Brant, County of |
0.01390000 |
0.01390000 |
0.01390000 |
0.01390000 |
Brantford, City of |
0.01390000 |
0.01390000 |
0.01317947 |
0.01390000 |
Brethour, Township of |
0.00369119 |
none |
0.01140000 |
0.00369119 |
Brockville, City of |
0.01390000 |
0.01390000 |
0.01237358 |
none |
Bruce, County of |
0.01140000 |
0.01390000 |
0.00970445 |
0.01140000 |
Bruce Mines, Town of |
0.01140000 |
0.01140000 |
0.00678418 |
none |
Burk’s Falls, Village of |
0.01140000 |
0.01140000 |
0.00998388 |
none |
Burpee and Mills, Township of |
0.00498729 |
0.01140000 |
none |
none |
Callander, Municipality of |
0.01140000 |
0.01140000 |
0.00920537 |
none |
Calvin, Township of |
0.00597028 |
0.01140000 |
0.00968126 |
0.00573229 |
Carling, Township of |
0.00555448 |
0.01140000 |
none |
none |
Casey, Township of |
0.00573889 |
0.01140000 |
none |
0.00625112 |
Central Manitoulin, Township of |
0.00742493 |
0.01140000 |
none |
0.00564692 |
Chamberlain, Township of |
0.00328918 |
0.00522605 |
0.00992883 |
0.00448581 |
Chapleau, Township of |
0.01140000 |
0.01140000 |
none |
none |
Chapple, Township of |
0.00640703 |
0.01140000 |
0.01140000 |
0.00430611 |
Charlton and Dack, Municipality of |
0.01140000 |
0.01140000 |
0.00965461 |
none |
Chatham-Kent, Municipality of |
0.01377892 |
0.01390000 |
0.01349737 |
0.03657373 |
Chisholm, Township of |
0.00977345 |
0.00619904 |
none |
0.00830488 |
Cobalt, Town of |
0.01140000 |
none |
0.01140000 |
none |
Cochrane, Town of |
0.01140000 |
0.01140000 |
0.00812621 |
none |
Cockburn Island, Township of |
none |
none |
none |
none |
Coleman, Township of |
0.01140000 |
0.01140000 |
0.01086186 |
0.01140000 |
Conmee, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Cornwall, City of |
0.01390000 |
0.01390000 |
0.01390000 |
0.01390000 |
Dawson, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Dorion, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Dryden, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Dubreuilville, Township of |
0.01140000 |
0.01140000 |
none |
none |
Dufferin, County of |
0.01012107 |
0.01390000 |
0.00877643 |
0.00974743 |
Durham, Region of |
0.01114154 |
0.01390000 |
0.01140000 |
none |
Ear Falls, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
East Ferris, Municipality of |
0.01016949 |
0.01133385 |
0.01140000 |
none |
Elgin, County of |
0.01140000 |
0.01390000 |
0.01070941 |
0.24447491 |
Elliot Lake, City of |
0.01140000 |
0.01140000 |
0.00858656 |
0.01140000 |
Emo, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Englehart, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Espanola, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Essex, County of |
0.01335536 |
0.01390000 |
0.01390000 |
0.01288818 |
Evanturel, Township of |
0.01140000 |
0.01140000 |
0.01092603 |
none |
Fauquier-Strickland, Township of |
0.01140000 |
0.00552633 |
0.00614336 |
none |
Fort Frances, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
French River, Municipality of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Frontenac, County of |
0.01390000 |
0.01390000 |
none |
0.01390000 |
Gananoque, Separated Town of |
0.01390000 |
0.01390000 |
0.01140000 |
none |
Gauthier, Township of |
0.00741980 |
0.00865360 |
none |
0.00944859 |
Gillies, Township of |
0.01140000 |
0.01055443 |
none |
0.01140000 |
Gordon/Barrie Island, Municipality of |
0.01092681 |
0.01003146 |
none |
none |
Gore Bay, Town of |
0.01140000 |
0.00855510 |
none |
none |
Greenstone, Municipality of |
0.01140000 |
0.01140000 |
0.00341746 |
0.01140000 |
Grey, County of |
0.01390000 |
0.01390000 |
0.01140000 |
0.01390000 |
Guelph, City of |
0.01269580 |
0.01390000 |
0.01390000 |
none |
Haldimand, County of |
0.01304761 |
0.01390000 |
0.01390000 |
0.01304761 |
Haliburton, County of |
0.01083593 |
0.01140000 |
none |
0.00954177 |
Halton, Region of |
0.00860141 |
0.01335379 |
0.01140000 |
0.00877742 |
Hamilton, City of |
0.01173786 |
0.01281416 |
0.01140000 |
0.01744640 |
Harley, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Harris, Township of |
0.01140000 |
0.00492952 |
0.01102481 |
none |
Hastings, County of |
0.00969445 |
0.01140000 |
0.00989264 |
0.00850215 |
Hearst, Town of |
0.01100681 |
0.01140000 |
0.00744286 |
0.00931355 |
Hilliard, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Hilton Beach, Village of |
0.01140000 |
0.01140000 |
none |
none |
Hilton, Township of |
0.01140000 |
0.01140000 |
none |
none |
Hornepayne, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Hudson, Township of |
0.01140000 |
0.01140000 |
0.00598823 |
0.01140000 |
Huron, County of |
0.01071388 |
0.01140000 |
0.00456993 |
0.00919565 |
Huron Shores, Municipality of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Ignace, Township of |
0.01140000 |
0.01140000 |
0.00918277 |
0.01140000 |
Iroquois Falls, Town of |
0.01140000 |
0.01140000 |
0.00835874 |
0.01140000 |
James, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Jocelyn, Township of |
0.01140000 |
0.01140000 |
none |
0.01019005 |
Johnson, Township of |
0.01066727 |
0.01140000 |
0.00754365 |
0.00987364 |
Joly, Township of |
0.00828888 |
0.01140000 |
none |
none |
Kapuskasing, Town of |
0.01140000 |
0.01140000 |
0.00803973 |
none |
Kawartha Lakes, City of |
0.01140000 |
0.01390000 |
0.01390000 |
0.01140000 |
Kearney, Town of |
0.00609801 |
0.00769323 |
none |
none |
Kenora, City of |
0.01140000 |
0.01140000 |
0.01046231 |
none |
Kerns, Township of |
0.00581625 |
none |
0.00874504 |
none |
Killarney, Municipality of |
0.00703551 |
0.01140000 |
none |
0.00621905 |
Kingston, City of |
0.01390000 |
0.01390000 |
0.01321061 |
none |
Kirkland Lake, Town of |
0.01140000 |
0.01140000 |
0.01072766 |
none |
La Vallee, Township of |
0.00983090 |
0.01140000 |
0.01140000 |
0.00086769 |
Laird, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Lake of The Woods, Township of |
0.01002321 |
none |
none |
0.00773488 |
Lambton, County of |
0.01378782 |
0.01390000 |
0.01140000 |
0.04160914 |
Lanark, County of |
0.01285667 |
0.01390000 |
0.01390000 |
0.01243941 |
Larder Lake, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Latchford, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Leeds and Grenville, County of |
0.01308668 |
0.01390000 |
0.01344403 |
0.01308668 |
Lennox and Addington, County of |
0.01390000 |
0.01390000 |
0.01140000 |
0.01390000 |
London, City of |
0.01390000 |
0.01390000 |
0.01390000 |
0.01390000 |
Macdonald, Meredith and Aberdeen, Additional, Township of |
0.01140000 |
0.01140000 |
0.00968528 |
0.01140000 |
Machar, Township of |
0.00791500 |
0.00633762 |
0.00624934 |
0.01140000 |
Machin, Township of |
0.01140000 |
0.00501053 |
0.01140000 |
0.01140000 |
Magnetawan, Municipality of |
0.00700999 |
0.01091284 |
none |
0.01140000 |
Manitouwadge, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Marathon, Town of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Markstay-Warren, Municipality of |
0.01140000 |
0.00854023 |
0.01140000 |
0.01140000 |
Matachewan, Township of |
0.01140000 |
0.01140000 |
none |
none |
Mattawa, Town of |
0.01140000 |
0.01140000 |
0.01098618 |
none |
Mattawan, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Mattice-Val Cote, Township of |
0.01140000 |
0.01140000 |
0.00453247 |
0.01140000 |
McDougall, Township of |
0.00744767 |
0.01140000 |
none |
none |
McGarry, Township of |
0.01140000 |
0.00430202 |
none |
none |
McKellar, Township of |
0.01140000 |
0.01140000 |
none |
none |
McMurrich/Monteith, Township of |
0.00919375 |
0.00401669 |
0.00187359 |
0.01140000 |
Middlesex, County of |
0.01362025 |
0.01390000 |
0.01253283 |
0.01140000 |
Moonbeam, Township of |
0.01140000 |
0.01140000 |
0.01059054 |
none |
Moosonee, Town of |
0.00682616 |
0.01140000 |
none |
0.01140000 |
Morley, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Muskoka, District Municipality of |
0.00686026 |
0.00802801 |
0.00437855 |
0.00802846 |
Nairn and Hyman, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Neebing, Municipality of |
0.00501235 |
0.01140000 |
0.01140000 |
0.00686188 |
Niagara, Region of |
0.01140000 |
0.01390000 |
0.01140000 |
0.01822671 |
Nipigon, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Nipissing, Township of |
0.00941739 |
0.00247335 |
none |
0.00826393 |
Norfolk, County of |
0.01390000 |
0.01390000 |
0.01390000 |
none |
North Bay, City of |
0.01140000 |
0.01140000 |
0.01047017 |
none |
Northeastern Manitoulin and the Islands, Town of |
0.00961999 |
0.01140000 |
none |
0.00639153 |
Northumberland, County of |
0.01390000 |
0.01390000 |
0.01202298 |
0.01390000 |
O’Connor, Township of |
0.01020250 |
0.01041262 |
none |
0.01140000 |
Oliver and Paipoonge, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Opasatika, Township of |
0.01012133 |
0.01140000 |
0.00550255 |
0.00760376 |
Orillia, City of |
0.01289994 |
0.01390000 |
0.01390000 |
none |
Ottawa, City of |
0.01129880 |
0.01390000 |
0.01369355 |
0.01191110 |
Owen Sound, City of |
0.01390000 |
0.01390000 |
0.01140000 |
none |
Oxford, County of |
0.01390000 |
0.01390000 |
0.01040000 |
0.01390000 |
Papineau-Cameron, Township of |
0.00896310 |
0.01140000 |
0.00608790 |
0.00646769 |
Parry Sound, Town of |
0.00854096 |
0.00660188 |
0.01140000 |
none |
Peel, Region of |
0.01042947 |
0.01231495 |
0.01288127 |
none |
Pelee, Township of |
0.01140000 |
0.01140000 |
none |
none |
Pembroke, City of |
0.01390000 |
0.01390000 |
0.01020946 |
none |
Perry, Township of |
0.00924587 |
0.00583684 |
0.00618975 |
0.01071956 |
Perth, County of |
0.01140000 |
0.01390000 |
0.01390000 |
0.01140000 |
Peterborough, City of |
0.01388442 |
0.01390000 |
0.01140000 |
none |
Peterborough, County of |
0.01140000 |
0.01390000 |
0.01122822 |
0.01140000 |
Pickle Lake, Township of |
0.00601066 |
0.00049279 |
none |
0.00454852 |
Plummer, Additional, Township of |
0.01140000 |
0.01140000 |
0.00804838 |
none |
Powassan, Municipality of |
0.00995021 |
0.01140000 |
0.00801533 |
0.01140000 |
Prescott and Russell, County of |
0.01140000 |
0.01390000 |
0.01105721 |
0.01140000 |
Prescott, Separate Town of |
0.01390000 |
0.01390000 |
0.01140000 |
none |
Prince, Township of |
0.01140000 |
0.01140000 |
none |
none |
Prince Edward, County of |
0.00749030 |
0.01390000 |
0.00525360 |
0.00465146 |
Quinte West, City of |
0.01364092 |
0.01390000 |
0.01140000 |
none |
Rainy River, Town of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Red Lake, Municipality of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Red Rock, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Renfrew, County of |
0.01362616 |
0.01390000 |
0.01140000 |
0.01321628 |
Ryerson, Township of |
0.00720870 |
0.01140000 |
none |
none |
Sable-Spanish Rivers, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Sault Ste. Marie, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Schreiber, Township of |
0.01140000 |
0.01140000 |
none |
none |
Seguin, Township of |
0.00655558 |
0.01140000 |
0.01035847 |
0.00523731 |
Shedden, Township of |
0.01140000 |
0.01140000 |
none |
none |
Shuniah, Township of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Simcoe, County of |
0.01140000 |
0.01390000 |
0.01335807 |
0.01140000 |
Sioux Lookout, Municipality of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Sioux Narrows-Nestors Falls, Township of |
0.01083686 |
0.00825447 |
none |
0.01140000 |
Smiths Falls, Separated Town of |
0.01390000 |
0.01390000 |
0.01313309 |
none |
Smooth Rock Falls, Town of |
0.01140000 |
0.01140000 |
0.00977566 |
0.01140000 |
South Algonquin, Township of |
0.00527870 |
0.01140000 |
none |
0.00737781 |
South River, Village of |
0.00972644 |
0.00821703 |
0.00411077 |
none |
St. Charles, Municipality of |
0.00574431 |
none |
0.01140000 |
0.00591533 |
St. Joseph, Township of |
0.00762511 |
0.01140000 |
none |
0.00811662 |
St. Marys, Separated Town of |
0.01140000 |
0.01390000 |
0.01330384 |
none |
St. Thomas, City of |
0.01390000 |
0.01390000 |
0.00910752 |
none |
Stormont, Dundas and Glengarry, County of |
0.01390000 |
0.01390000 |
0.01097130 |
0.05908938 |
Stratford, City of |
0.01390000 |
0.01390000 |
0.01140000 |
0.01390000 |
Strong, Township of |
0.00709940 |
0.01140000 |
0.00581904 |
0.00937529 |
Sudbury, City of Greater |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Sundridge, Village of |
0.01103816 |
0.01140000 |
0.00672914 |
none |
Tarbutt and Tarbutt, Additional, Township of |
0.01140000 |
0.01140000 |
none |
none |
Tehkummah, Township of |
0.00977234 |
0.01140000 |
none |
0.00876622 |
Temagami, Municipality of |
0.01140000 |
0.01140000 |
0.00965865 |
none |
Temiskaming Shores, Town of |
0.01140000 |
0.01140000 |
0.00841220 |
0.01140000 |
Terrace Bay, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
The Archipelago, Township of |
0.00626003 |
0.00747199 |
none |
0.00138909 |
The North Shore, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Thessalon, Town of |
0.01140000 |
0.00878698 |
0.00677650 |
none |
Thornloe, Village of |
0.01140000 |
0.01140000 |
none |
none |
Thunder Bay, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Timmins, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Toronto, City of |
0.01140000 |
0.01216415 |
0.01390000 |
none |
Val Rita-Harty, Township of |
0.01140000 |
0.01140000 |
0.00708619 |
0.01140000 |
Waterloo, Region of |
0.01390000 |
0.01390000 |
0.01070724 |
0.01390000 |
Wawa, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Wellington, County of |
0.01025278 |
0.01390000 |
0.01390000 |
0.00953111 |
West Nipissing, Municipality of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
White River, Township of |
0.01140000 |
0.01140000 |
none |
0.01140000 |
Whitestone, Municipality of |
0.00588727 |
0.01013831 |
none |
0.01140000 |
Windsor, City of |
0.01371681 |
0.01390000 |
0.01390000 |
none |
York, Region of |
0.00987908 |
0.01140000 |
0.01390000 |
0.00600950 |
table 2
tax rate for business properties in municipalities with optional commercial classes for 2017
(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 |
0.01390000 |
0.01140000 |
0.01390000 |
0.01140000 |
Espanola, Town of |
0.01140000 |
none |
0.01140000 |
none |
Essex, County of |
0.01355735 |
0.01140000 |
none |
0.00703341 |
Hamilton, City of |
0.01173786 |
none |
none |
0.01173786 |
Kenora, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Lambton, County of |
0.01390000 |
0.01390000 |
0.01390000 |
0.00766182 |
Marathon, Town of |
0.01140000 |
none |
0.01140000 |
0.01140000 |
Ottawa, City of |
0.01140000 |
0.01390000 |
0.00921277 |
0.00614469 |
Sault Ste. Marie, City of |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Smooth Rock Falls, Town of |
0.01140000 |
none |
none |
0.01140000 |
Windsor, City of |
0.01390000 |
0.01390000 |
0.01390000 |
0.00903818 |
table 3
tax rate for business properties in municipalities with optional industrial classes for 2017
(Expressed as fractions of assessed value)
Municipality |
Tax Rate or the Industrial Property Class |
Tax Rate for the Large Industrial Property Class |
Atikokan, Township of |
0.01140000 |
0.01140000 |
Chatham-Kent, Municipality of |
0.01390000 |
0.01390000 |
Dryden, City of |
0.01140000 |
0.01140000 |
Dubreuilville, Township of |
0.01140000 |
0.01140000 |
Ear Falls, Township of |
0.01140000 |
0.01140000 |
Elgin, County of |
0.01390000 |
0.01390000 |
Espanola, Town of |
0.01140000 |
0.01140000 |
Essex, County of |
0.01390000 |
0.01390000 |
Fort Frances, Town of |
0.01140000 |
0.01140000 |
Hamilton, City of |
0.01281416 |
0.01281416 |
Hearst, Town of |
0.01140000 |
0.01140000 |
Iroquois Falls, Town of |
0.01140000 |
0.01140000 |
James, Township of |
0.01140000 |
0.01140000 |
Kapuskasing, Town of |
0.01140000 |
0.01140000 |
Kenora, City of |
0.01140000 |
0.01140000 |
Lambton, County of |
0.01390000 |
0.01390000 |
Leeds and Grenville, County of |
0.01390000 |
0.01390000 |
Lennox and Addington, County of |
0.01390000 |
0.01390000 |
Marathon, Town of |
0.01140000 |
0.01140000 |
Orillia, City of |
0.01390000 |
0.01390000 |
Ottawa, City of |
0.01390000 |
0.01390000 |
Owen Sound, City of |
0.01390000 |
0.01390000 |
Powassan, Municipality of |
0.01140000 |
0.01140000 |
Prescott and Russell, County of |
0.01390000 |
0.01390000 |
Quinte West, City of |
0.01390000 |
0.01390000 |
Red Lake, Municipality of |
0.01140000 |
0.01140000 |
Renfrew, County of |
0.01390000 |
0.01390000 |
Sault Ste. Marie, City of |
0.01140000 |
0.01140000 |
Smooth Rock Falls, Town of |
0.01140000 |
0.01140000 |
St. Thomas, City of |
0.01390000 |
0.01390000 |
Stormont, Dundas and Glengarry, County of |
0.01390000 |
0.01390000 |
Sudbury, City of Greater |
0.01140000 |
0.01140000 |
Thessalon, Town of |
0.00646870 |
0.01140000 |
Thunder Bay, City of |
0.01140000 |
0.01140000 |
Timmins, City of |
0.01140000 |
0.01140000 |
Windsor, City of |
0.01390000 |
0.01390000 |
table 4
tax rate for business properties in unattached unorganized territories for 2017
(Expressed as fractions of assessed value)
District |
Territory |
Tax Rate for the Commercial Property Class |
Tax Rate for the Industrial Property Class |
Tax Rate for the Pipe Line Property Class |
Tax Rate for the Landfill Property Class |
Algoma |
Sault Ste. Marie Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Cochrane |
Cochrane-Iroquois Falls Locality Education |
0.00929981 |
0.01140000 |
0.00731470 |
0.00980235 |
Cochrane |
Hearst Locality Education |
0.00738193 |
0.00897701 |
0.00539819 |
0.01140000 |
Cochrane |
James Bay Lowlands Locality Education |
0.01140000 |
none |
none |
none |
Cochrane |
Kap SRF and District Locality Education |
0.01140000 |
0.00354503 |
0.00696059 |
0.01140000 |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00994464 |
0.01140000 |
0.01140000 |
0.00843953 |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.01140000 |
none |
0.01140000 |
none |
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.01140000 |
0.01138603 |
0.01140000 |
0.01140000 |
Kenora |
Keewatin-Patricia District Locality Education |
0.00790021 |
none |
none |
none |
Kenora |
Kenora Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Kenora |
Red Lake Locality Education |
0.00840750 |
0.01140000 |
0.01140000 |
0.00224512 |
Kenora |
Sturgeon Lake Locality Education |
0.00749703 |
none |
none |
none |
Manitoulin |
Manitoulin Locality Education |
0.00894521 |
0.00845262 |
none |
none |
Nipissing |
Nipissing Combined School Boards |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Nipissing |
Timiskaming Board of Education |
0.00907301 |
none |
0.01140000 |
none |
Parry Sound |
East Parry Sound Board of Education |
0.00880837 |
0.01140000 |
0.00914637 |
none |
Parry Sound |
South River Township School Authority |
0.00825134 |
0.01140000 |
none |
none |
Parry Sound |
West Parry Sound Board of Education |
0.00682153 |
0.00860444 |
none |
none |
Rainy River |
Atikokan Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00963735 |
0.01140000 |
none |
none |
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00703195 |
0.00570943 |
none |
none |
Rainy River |
Mine Centre DSA Locality Education |
0.00211361 |
0.00331856 |
none |
none |
Sudbury |
Asquith Garvey DSA Locality Education |
0.00582888 |
0.00750404 |
none |
none |
Sudbury |
Chapleau Locality Education |
0.00956720 |
0.01140000 |
none |
none |
Sudbury |
Espanola Locality Education |
0.00928212 |
0.00599089 |
none |
none |
Sudbury |
Foleyet DSA Locality Education |
0.01140000 |
none |
none |
none |
Sudbury |
Gogama DSA Locality Education |
0.00773577 |
none |
none |
none |
Sudbury |
Missarenda DSA Locality Education |
0.00506579 |
0.01140000 |
none |
none |
Sudbury |
Sudbury Locality Education |
0.01140000 |
0.01140000 |
none |
none |
Thunder Bay |
Allanwater DSA Locality Education |
0.00210428 |
none |
none |
none |
Thunder Bay |
Armstrong DSA Locality Education |
0.00716143 |
0.01140000 |
none |
none |
Thunder Bay |
Auden DSA Locality Education |
0.00086437 |
none |
none |
none |
Thunder Bay |
Ferland DSA Locality Education |
0.00051203 |
none |
none |
none |
Thunder Bay |
Lake Superior Locality Education |
0.01140000 |
0.01140000 |
none |
none |
Thunder Bay |
Lakehead Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Thunder Bay |
Nipigon Red Rock Locality Education |
0.00636003 |
0.01140000 |
0.01140000 |
none |
Thunder Bay |
Savant Lake DSA Locality Education |
0.00560267 |
none |
none |
0.00500655 |
Thunder Bay |
Upsala DSA Locality Education |
0.00515567 |
0.00445089 |
0.00306093 |
0.00847402 |
Timiskaming |
Kirkland Lake Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
none |
Timiskaming |
Timiskaming Locality Education |
0.01140000 |
0.01140000 |
0.01140000 |
0.01140000 |
Commencement
7. This Regulation comes into force on the day it is filed.
Charles Sousa
Minister of Finance
Date made: May 11, 2017