O. Reg. 46/21: TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES, Filed February 3, 2021 under Education Act, R.S.O. 1990, c. E.2
ontario regulation 46/21
made under the
Education Act
Made: February 2, 2021
Filed: February 3, 2021
Published on e-Laws: February 3, 2021
Printed in The Ontario Gazette: February 20, 2021
Amending O. Reg. 400/98
(TAX MATTERS - TAX RATES FOR SCHOOL PURPOSES)
1. The title of Ontario Regulation 400/98 is amended by striking out “TAX RATES” and substituting “RATES”.
2. The following provisions of the Regulation are amended by striking out “2020” wherever it appears and substituting in each case “2021”:
1. Section 1.
2. Subsection 2 (2).
3. Subsection 3 (2).
4. Subsections 9 (3), (4) and (5).
5. Subsection 10 (1).
3. Subsection 2 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.
4. Subsection 3 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.
5. (1) Subsection 9 (1) of the Regulation is amended by adding “Subject to section 9.1” at the beginning.
(2) Subsections 9 (3), (4) and (5) of the Regulation are amended by striking out “0.00980000” wherever it appears and substituting in each case “0.00880000”.
(3) Section 9 of the Regulation is amended by adding the following subsections:
(6) The tax rate for school purposes for 2020 for property in the landfill property class for the Township of Matachewan is deemed to have been 0.00980000.
(7) The tax rate for school purposes for 2020 for property in the landfill property class for the Town of Espanola is deemed to have been 0.00980000.
6. The Regulation is amended by adding the following section:
Rates for Payments in Lieu of Taxes for School Purposes
9.1 (1) This section applies with respect to the following payments in lieu of taxes for school purposes in respect of business property described in subsection 2 (1), 3 (1) or 9 (1):
1. Payments in lieu of taxes for school purposes payable by the following:
i. A designated electricity utility within the meaning of section 19.0.1 of the Assessment Act.
ii. A corporation referred to in clause (d) of the definition of “municipal electricity utility” in section 88 of the Electricity Act, 1998.
2. Payments in lieu of taxes for school purposes provided for under the following provisions:
i. Subparagraph 24 iii of subsection 3 (1) of the Assessment Act.
ii. Subsection 27 (3) of the Assessment Act.
iii. Section 71 of the Ontario Water Resources Act.
iv. Subsections 84 (2), (3) or (5) of the Electricity Act, 1998.
v. Subsection 4 (4) of the Municipal Tax Assistance Act.
3. Payments in lieu of taxes for school purposes provided for under the Payments in Lieu of Taxes Act (Canada).
(2) In this section “commercial classes”, “industrial classes”, “new construction property classes” and “optional property class” have the same meaning as in section 9.
(3) For 2021, the annual rates for payments in lieu of taxes for school purposes for a municipality set out in Table 5 are the following rates for the following classes of property:
1. For the commercial classes other than the resort condominium property class, the annual 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 rate is the rate set out in subsection 1 (1) for residential property.
3. For the industrial classes, the annual 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 rate is the rate in the column entitled “Landfill Property Class” in the Table set out opposite the name of the municipality.
5. For the pipe line property class, the annual rate is the rate in the column entitled “Pipe Line Property Class” in the Table set out opposite the name of the municipality.
6. Despite paragraphs 1 and 3, the annual rate for the new construction property classes is the lesser of 0.00980000 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 6 passes a by-law opting to have one or more of the optional property classes in the commercial classes apply, for 2021, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:
1. For the office building property class, the annual 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 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 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 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 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 rate for the new construction property classes is the lesser of 0.00980000 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 7 passes a by-law opting to have the large industrial property class apply, for 2021, the annual rates for payments in lieu of taxes for school purposes for the municipality are the following rates for the following classes of property:
1. For the large industrial property class, the annual 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 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 rate for the new construction property classes is the lesser of 0.00980000 and the rate, if any, that would otherwise apply under paragraph 1 or 2.
(6) For 2021, the rates set out in Table 8 are prescribed as the rates for payments in lieu of taxes for school purposes for the property classes prescribed under the Assessment Act in the territories set out in the Table.
7. Subsection 10 (1) of the Regulation is amended by striking out “0.00245000” and substituting “0.00220000”.
8. Subsections 11 (1), (2) and (4) of the Regulation are revoked.
9. Section 13 of the Regulation is amended by striking out “tax rates set out in Table 1” in the portion before paragraph 1 and substituting “rates set out in Tables 1, 2, 3, 5, 6 and 7” and by adding the following paragraph:
2. Subsections 279 (3) and (5) of the City of Toronto Act, 2006 and the regulations made under clauses 279 (4) (b) and (c) of that Act.
10. Tables 1, 2, 3 and 4 to the Regulation are revoked and the following substituted:
Table 1
Tax Rates for business properties in municipalities for 2021 (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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Armour, Township of |
0.00690833 |
0.00395200 |
0.00519019 |
0.00880000 |
|
Armstrong, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Assiginack, Township of |
0.00842583 |
0.00676308 |
none |
0.00880000 |
|
Atikokan, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Baldwin, Township of |
0.00880000 |
0.00880000 |
0.00796553 |
none |
|
Barrie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00524134 |
|
Belleville, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Billings, Township of |
0.00644236 |
0.00880000 |
none |
0.00352821 |
|
Black River-Matheson, Township of |
0.00880000 |
0.00880000 |
0.00817516 |
0.00880000 |
|
Blind River, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Bonfield, Township of |
0.00880000 |
0.00880000 |
0.00668371 |
0.00880000 |
|
Brant, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Brantford, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Brethour, Township of |
0.00439262 |
0.00880000 |
0.00880000 |
0.00445422 |
|
Brockville, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Bruce, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Bruce Mines, Town of |
0.00880000 |
0.00880000 |
0.00658154 |
none |
|
Burk’s Falls, Village of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Burpee and Mills, Township of |
0.00494118 |
0.00880000 |
none |
none |
|
Callander, Municipality of |
0.00880000 |
0.00880000 |
0.00864536 |
none |
|
Calvin, Township of |
0.00601963 |
0.00880000 |
0.00880000 |
0.00584711 |
|
Carling, Township of |
0.00557065 |
0.00880000 |
none |
none |
|
Casey, Township of |
0.00467717 |
0.00880000 |
none |
none |
|
Central Manitoulin, Township of |
0.00688166 |
0.00880000 |
none |
0.00506696 |
|
Chamberlain, Township of |
0.00301852 |
0.00497570 |
0.00880000 |
0.00477412 |
|
Chapleau, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Chapple, Township of |
0.00593040 |
0.00880000 |
0.00880000 |
0.00459442 |
|
Charlton and Dack, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Chatham-Kent, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Chisholm, Township of |
0.00880000 |
0.00643693 |
none |
0.00752763 |
|
Cobalt, Town of |
0.00880000 |
none |
0.00880000 |
none |
|
Cochrane, Town of |
0.00880000 |
0.00880000 |
0.00771725 |
none |
|
Cockburn Island, Township of |
none |
none |
none |
none |
|
Coleman, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Conmee, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Cornwall, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Dawson, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Dorion, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Dryden, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Dubreuilville, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Dufferin, County of |
0.00880000 |
0.00880000 |
0.00856022 |
0.00792019 |
|
Durham, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Ear Falls, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
East Ferris, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Elgin, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Elliot Lake, City of |
0.00880000 |
0.00880000 |
0.00819560 |
0.00880000 |
|
Emo, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Englehart, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Espanola, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Essex, County of |
0.00872098 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Evanturel, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Fauquier-Strickland, Township of |
0.00880000 |
0.00431149 |
0.00580449 |
none |
|
Fort Frances, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
French River, Municipality of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Frontenac, County of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Gananoque, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Gauthier, Township of |
0.00589674 |
0.00880000 |
none |
0.00880000 |
|
Gillies, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Gordon/Barrie Island, Municipality of |
0.00880000 |
0.00880000 |
none |
none |
|
Gore Bay, Town of |
0.00880000 |
0.00880000 |
none |
none |
|
Greenstone, Municipality of |
0.00880000 |
0.00880000 |
0.00343299 |
0.00880000 |
|
Grey, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Guelph, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Haldimand, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Haliburton, County of |
0.00880000 |
0.00880000 |
none |
0.00663886 |
|
Halton, Region of |
0.00770552 |
0.00880000 |
0.00880000 |
0.00864766 |
|
Hamilton, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Harley, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Harris, Township of |
0.00880000 |
0.00521783 |
0.00880000 |
none |
|
Hastings, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00669159 |
|
Hearst, Town of |
0.00880000 |
0.00880000 |
0.00715368 |
0.00663570 |
|
Hilliard, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Hilton Beach, Village of |
0.00880000 |
0.00880000 |
none |
none |
|
Hilton, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Hornepayne, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Hudson, Township of |
0.00880000 |
0.00880000 |
0.00584244 |
0.00880000 |
|
Huron, County of |
0.00880000 |
0.00880000 |
0.00458716 |
0.00677916 |
|
Huron Shores, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Ignace, Township of |
0.00880000 |
0.00880000 |
0.00853735 |
none |
|
Iroquois Falls, Town of |
0.00880000 |
0.00880000 |
0.00803222 |
0.00880000 |
|
James, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Jocelyn, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Johnson, Township of |
0.00880000 |
0.00880000 |
0.00707060 |
0.00880000 |
|
Joly, Township of |
0.00810484 |
0.00880000 |
none |
none |
|
Kapuskasing, Town of |
0.00880000 |
0.00880000 |
0.00763320 |
none |
|
Kawartha Lakes, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Kearney, Town of |
0.00602794 |
0.00789639 |
none |
none |
|
Kenora, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Kerns, Township of |
0.00596158 |
0.00880000 |
0.00835780 |
none |
|
Killarney, Municipality of |
0.00568569 |
0.00880000 |
none |
0.00353645 |
|
Kingston, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Kirkland Lake, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
La Vallee, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00115600 |
|
Laird, Township of |
0.00880000 |
0.00880000 |
None |
0.00880000 |
|
Lake of the Woods, Township of |
0.00772929 |
none |
none |
0.00802319 |
|
Lambton, County of |
0.00875611 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Lanark, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Larder Lake, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Latchford, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Leeds and Grenville, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Lennox and Addington, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
London, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Macdonald, Meredith and Aberdeen Additional, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Machar, Township of |
0.00783763 |
0.00655620 |
0.00593986 |
0.00880000 |
|
Machin, Township of |
0.00880000 |
0.00529884 |
0.00880000 |
0.00880000 |
|
Magnetawan, Municipality of |
0.00709582 |
0.00880000 |
none |
0.00880000 |
|
Manitouwadge, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Marathon, Town of |
0.00880000 |
0.00880000 |
None |
0.00880000 |
|
Markstay-Warren, Municipality of |
0.00880000 |
0.00772281 |
0.00880000 |
0.00880000 |
|
Matachewan, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Mattawa, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Mattawan, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Mattice-Val Côté, Township of |
0.00880000 |
0.00880000 |
0.00445055 |
0.00880000 |
|
McDougall, Township of |
0.00764924 |
0.00880000 |
none |
none |
|
McGarry, Township of |
0.00880000 |
0.00418996 |
none |
none |
|
McKellar, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
McMurrich/Monteith, Township of |
0.00880000 |
0.00425628 |
0.00206841 |
0.00880000 |
|
Middlesex, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Moonbeam, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Moosonee, Town of |
0.00678228 |
0.00880000 |
none |
0.00880000 |
|
Morley, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Muskoka, District Municipality of |
0.00681019 |
0.00799699 |
0.00425921 |
0.00790439 |
|
Nairn and Hyman, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Neebing, Municipality of |
0.00396753 |
0.00880000 |
0.00880000 |
0.00571707 |
|
Niagara, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Nipigon, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Nipissing, Township of |
0.00880000 |
0.00247459 |
none |
0.00684276 |
|
Norfolk, County of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
North Bay, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Northeastern Manitoulin and the Islands, Town of |
0.00880000 |
0.00880000 |
none |
0.00667984 |
|
Northumberland, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
O’Connor, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Oliver Paipoonge, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Opasatika, Township of |
0.00880000 |
0.00880000 |
0.00539944 |
0.00498043 |
|
Orillia, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Ottawa, City of |
0.00839886 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Owen Sound, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Oxford, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Papineau-Cameron, Township of |
0.00880000 |
0.00880000 |
0.00593169 |
0.00639835 |
|
Parry Sound, Town of |
0.00852267 |
0.00650266 |
0.00880000 |
none |
|
Peel, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00831729 |
|
Pelee, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Pembroke, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Perry, Township of |
0.00832501 |
0.00596791 |
0.00590076 |
0.00880000 |
|
Perth, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Peterborough, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Peterborough, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Pickle Lake, Township of |
0.00553869 |
0.00049704 |
none |
0.00483683 |
|
Plummer Additional, Township of |
0.00880000 |
0.00880000 |
0.00752162 |
none |
|
Powassan, Municipality of |
0.00880000 |
0.00880000 |
0.00753775 |
0.00880000 |
|
Prescott and Russell, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Prescott, Separate Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Prince, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Prince Edward, County of |
0.00706031 |
0.00880000 |
0.00508185 |
0.00223960 |
|
Quinte West, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Rainy River, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Red Lake, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Red Rock, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Renfrew, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Ryerson, Township of |
0.00692152 |
0.00880000 |
none |
none |
|
Sables-Spanish Rivers, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Schreiber, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Seguin, Township of |
0.00666974 |
0.00880000 |
0.00880000 |
0.00406447 |
|
Shedden, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Shuniah, Township of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Simcoe, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Sioux Lookout, Municipality of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Sioux Narrows-Nestors Falls, Township of |
0.00880000 |
0.00729366 |
none |
0.00880000 |
|
Smiths Falls, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Smooth Rock Falls, Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
South Algonquin, Township of |
0.00496193 |
0.00880000 |
none |
0.00766612 |
|
South River, Village of |
0.00880000 |
0.00815926 |
0.00412122 |
none |
|
St. Charles, Municipality of |
0.00577910 |
none |
0.00880000 |
0.00620364 |
|
St. Joseph, Township of |
0.00770563 |
0.00880000 |
none |
0.00661451 |
|
St. Marys, Separated Town of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
St. Thomas, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Stormont, Dundas and Glengarry, United Counties of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Stratford, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Strong, Township of |
0.00687504 |
0.00880000 |
0.00555103 |
0.00880000 |
|
Sudbury, City of Greater |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Sundridge, Village of |
0.00880000 |
0.00880000 |
0.00654769 |
none |
|
Tarbutt, Township of |
0.00880000 |
0.00880000 |
none |
none |
|
Tehkummah, Township of |
0.00880000 |
0.00880000 |
none |
0.00777024 |
|
Temagami, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Temiskaming Shores, Town of |
0.00880000 |
0.00880000 |
0.00809919 |
0.00880000 |
|
Terrace Bay, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
The Archipelago, Township of |
0.00635908 |
0.00776030 |
none |
0.00167740 |
|
The North Shore, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Thessalon, Town of |
0.00880000 |
0.00755657 |
0.00661381 |
none |
|
Thornloe, Village of |
0.00880000 |
0.00880000 |
none |
none |
|
Thunder Bay, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Timmins, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Toronto, City of |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Val Rita-Harty, Township of |
0.00880000 |
0.00880000 |
0.00690763 |
0.00880000 |
|
Waterloo, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Wawa, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Wellington, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00811182 |
|
West Nipissing, Municipality of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
White River, Township of |
0.00880000 |
0.00880000 |
none |
0.00880000 |
|
Whitestone, Municipality of |
0.00586377 |
0.00880000 |
none |
0.00880000 |
|
Windsor, City of |
0.00877771 |
0.00880000 |
0.00880000 |
none |
|
York, Region of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00528649 |
table 2
tax rate for business properties in municipalities with optional commercial classes for 2021
(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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Espanola, Town of |
0.00880000 |
none |
0.00880000 |
none |
|
Essex, County of |
0.00880000 |
0.00880000 |
none |
0.00633473 |
|
Hamilton, City of |
0.00880000 |
none |
none |
0.00880000 |
|
Kenora, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Lambton, County of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00679260 |
|
Marathon, Town of |
0.00880000 |
none |
0.00880000 |
0.00880000 |
|
Ottawa, City of |
0.00880000 |
0.00880000 |
0.00775935 |
0.00549581 |
|
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Smooth Rock Falls, Town of |
0.00880000 |
none |
none |
0.00880000 |
|
Windsor, City of |
0.00880000 |
0.00880000 |
0.00880000 |
0.00822145 |
table 3
tax rate for business properties in municipalities with optional industrial classes for 2021
(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 |
0.00880000 |
0.00880000 |
|
Chatham-Kent, Municipality of |
0.00880000 |
0.00880000 |
|
Dryden, City of |
0.00880000 |
0.00880000 |
|
Dubreuilville, Township of |
0.00880000 |
0.00880000 |
|
Ear Falls, Township of |
0.00880000 |
0.00880000 |
|
Elgin, County of |
0.00880000 |
0.00880000 |
|
Espanola, Town of |
0.00880000 |
0.00880000 |
|
Essex, County of |
0.00880000 |
0.00880000 |
|
Fort Frances, Town of |
0.00880000 |
0.00880000 |
|
Hamilton, City of |
0.00880000 |
0.00880000 |
|
Hearst, Town of |
0.00880000 |
0.00880000 |
|
Iroquois Falls, Town of |
0.00880000 |
0.00880000 |
|
James, Township of |
0.00880000 |
0.00880000 |
|
Kapuskasing, Town of |
0.00880000 |
0.00880000 |
|
Kenora, City of |
0.00880000 |
0.00880000 |
|
Lambton, County of |
0.00880000 |
0.00880000 |
|
Leeds and Grenville, United Counties of |
0.00880000 |
0.00880000 |
|
Lennox and Addington, County of |
0.00880000 |
0.00880000 |
|
Marathon, Town of |
0.00880000 |
0.00880000 |
|
Orillia, City of |
0.00880000 |
0.00880000 |
|
Ottawa, City of |
0.00880000 |
0.00880000 |
|
Owen Sound, City of |
0.00880000 |
0.00880000 |
|
Powassan, Municipality of |
0.00880000 |
0.00880000 |
|
Prescott and Russell, United Counties of |
0.00880000 |
0.00880000 |
|
Quinte West, City of |
0.00880000 |
0.00880000 |
|
Renfrew, County of |
0.00880000 |
0.00880000 |
|
Sault Ste. Marie, City of |
0.00880000 |
0.00880000 |
|
Smooth Rock Falls, Town of |
0.00880000 |
0.00880000 |
|
St. Marys, Separated Town of |
0.00880000 |
0.00880000 |
|
St. Thomas, City of |
0.00880000 |
0.00880000 |
|
Stormont, Dundas and Glengarry, United Counties of |
0.00880000 |
0.00880000 |
|
Sudbury, City of Greater |
0.00880000 |
0.00880000 |
|
Thessalon, Town of |
0.00653412 |
0.00880000 |
|
Thunder Bay, City of |
0.00880000 |
0.00880000 |
|
Timmins, City of |
0.00880000 |
0.00880000 |
|
Windsor, City of |
0.00880000 |
0.00880000 |
table 4
tax rate for business properties in unattached unorganized territories for 2021
(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 |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Cochrane |
Cochrane-Iroquois Falls Locality Education |
0.00880000 |
0.00880000 |
0.00698313 |
0.00829465 |
|
Cochrane |
Hearst Locality Education |
0.00743939 |
0.00869287 |
0.00516933 |
0.00880000 |
|
Cochrane |
James Bay Lowlands Locality Education |
0.00880000 |
none |
none |
none |
|
Cochrane |
Kap SRF and District Locality Education |
0.00880000 |
0.00383334 |
0.00653976 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00880000 |
0.00880000 |
0.00880000 |
0.00618298 |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00880000 |
none |
0.00880000 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Kenora |
Keewatin-Patricia District Locality Education |
0.00800301 |
none |
none |
none |
|
Kenora |
Kenora Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Kenora |
Red Lake Locality Education |
0.00724716 |
0.00880000 |
0.00880000 |
0.00227545 |
|
Kenora |
Sturgeon Lake Locality Education |
0.00736495 |
none |
none |
none |
|
Manitoulin |
Manitoulin Locality Education |
0.00831012 |
0.00854291 |
none |
none |
|
Nipissing |
Nipissing Combined School Boards |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Nipissing |
Timiskaming Board of Education |
0.00844508 |
none |
0.00880000 |
none |
|
Parry Sound |
East Parry Sound Board of Education |
0.00806675 |
0.00880000 |
0.00856534 |
none |
|
Parry Sound |
South River Township School Authority |
0.00853965 |
0.00880000 |
none |
none |
|
Parry Sound |
West Parry Sound Board of Education |
0.00654584 |
0.00880000 |
none |
none |
|
Rainy River |
Atikokan Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00880000 |
0.00880000 |
none |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00720129 |
0.00599774 |
none |
none |
|
Rainy River |
Mine Centre DSA Locality Education |
0.00213734 |
0.00333662 |
none |
none |
|
Sudbury |
Asquith Garvey DSA Locality Education |
0.00468931 |
0.00582315 |
none |
none |
|
Sudbury |
Chapleau Locality Education |
0.00880000 |
0.00880000 |
none |
none |
|
Sudbury |
Espanola Locality Education |
0.00880000 |
0.00619443 |
none |
none |
|
Sudbury |
Foleyet DSA Locality Education |
0.00880000 |
none |
none |
none |
|
Sudbury |
Gogama DSA Locality Education |
0.00708392 |
none |
none |
none |
|
Sudbury |
Missarenda DSA Locality Education |
0.00456610 |
0.00880000 |
none |
none |
|
Sudbury |
Sudbury Locality Education |
0.00880000 |
0.00880000 |
none |
none |
|
Thunder Bay |
Allanwater DSA Locality Education |
0.00239259 |
none |
none |
none |
|
Thunder Bay |
Armstrong DSA Locality Education |
0.00600736 |
0.00880000 |
none |
none |
|
Thunder Bay |
Auden DSA Locality Education |
0.00064240 |
none |
none |
none |
|
Thunder Bay |
Ferland DSA Locality Education |
0.00049671 |
none |
none |
none |
|
Thunder Bay |
Lake Superior Locality Education |
0.00880000 |
0.00880000 |
none |
none |
|
Thunder Bay |
Lakehead Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Thunder Bay |
Nipigon Red Rock Locality Education |
0.00538140 |
0.00880000 |
0.00880000 |
none |
|
Thunder Bay |
Savant Lake DSA Locality Education |
0.00532219 |
none |
none |
0.00527440 |
|
Thunder Bay |
Upsala DSA Locality Education |
0.00531244 |
0.00393111 |
0.00307924 |
0.00571328 |
|
Timiskaming |
Kirkland Lake Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
|
Timiskaming |
Timiskaming Locality Education |
0.00880000 |
0.00880000 |
0.00880000 |
0.00880000 |
Table 5
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES FOR 2021
(EXPRESSED AS FRACTIONS OF ASSESSED VALUE)
|
Municipality |
Rate for the Commercial Property Class |
Rate for the Industrial Property Class |
Rate for the Pipe Line Property Class |
Rate for the Landfill Property Class |
|
Alberton, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00925034 |
|
Armour, Township of |
0.00690833 |
0.00395200 |
0.00519019 |
0.00980000 |
|
Armstrong, Township of |
0.00980000 |
0.00980000 |
0.00964207 |
none |
|
Assiginack, Township of |
0.00842583 |
0.00676308 |
none |
0.00980000 |
|
Atikokan, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Baldwin, Township of |
0.00980000 |
0.00980000 |
0.00796553 |
none |
|
Barrie, City of |
0.00980000 |
0.01062384 |
0.00980000 |
0.00524134 |
|
Belleville, City of |
0.01250000 |
0.01250000 |
0.01122046 |
0.01250000 |
|
Billings, Township of |
0.00644236 |
0.00980000 |
none |
0.00352821 |
|
Black River-Matheson, Township of |
0.00980000 |
0.00980000 |
0.00817516 |
0.00980000 |
|
Blind River, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Bonfield, Township of |
0.00980000 |
0.00980000 |
0.00668371 |
0.00980000 |
|
Brant, County of |
0.01250000 |
0.01250000 |
0.01250000 |
0.01250000 |
|
Brantford, City of |
0.01250000 |
0.01250000 |
0.01236930 |
0.01250000 |
|
Brethour, Township of |
0.00439262 |
0.00980000 |
0.00980000 |
0.00445422 |
|
Brockville, City of |
0.01250000 |
0.01250000 |
0.01142785 |
none |
|
Bruce, County of |
0.00980000 |
0.01250000 |
0.00958720 |
0.00980000 |
|
Bruce Mines, Town of |
0.00980000 |
0.00980000 |
0.00658154 |
none |
|
Burk’s Falls, Village of |
0.00980000 |
0.00980000 |
0.00955889 |
none |
|
Burpee and Mills, Township of |
0.00494118 |
0.00980000 |
none |
none |
|
Callander, Municipality of |
0.00980000 |
0.00980000 |
0.00864536 |
none |
|
Calvin, Township of |
0.00601963 |
0.00980000 |
0.00907364 |
0.00584711 |
|
Carling, Township of |
0.00557065 |
0.00980000 |
none |
none |
|
Casey, Township of |
0.00467717 |
0.00980000 |
none |
none |
|
Central Manitoulin, Township of |
0.00688166 |
0.00980000 |
none |
0.00506696 |
|
Chamberlain, Township of |
0.00301852 |
0.00497570 |
0.00921266 |
0.00477412 |
|
Chapleau, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Chapple, Township of |
0.00593040 |
0.00980000 |
0.00980000 |
0.00459442 |
|
Charlton and Dack, Municipality of |
0.00980000 |
0.00980000 |
0.00896777 |
none |
|
Chatham-Kent, Municipality of |
0.01236564 |
0.01250000 |
0.01248862 |
0.03657373 |
|
Chisholm, Township of |
0.00980000 |
0.00643693 |
none |
0.00752763 |
|
Cobalt, Town of |
0.00980000 |
none |
0.00980000 |
none |
|
Cochrane, Town of |
0.00980000 |
0.00980000 |
0.00771725 |
none |
|
Cockburn Island, Township of |
none |
none |
none |
none |
|
Coleman, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Conmee, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Cornwall, City of |
0.01250000 |
0.01250000 |
0.01250000 |
0.01250000 |
|
Dawson, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Dorion, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Dryden, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Dubreuilville, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Dufferin, County of |
0.00918303 |
0.01250000 |
0.00856022 |
0.00792019 |
|
Durham, Region of |
0.00980000 |
0.01250000 |
0.00980000 |
none |
|
Ear Falls, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
East Ferris, Municipality of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Elgin, County of |
0.00980000 |
0.01250000 |
0.00980000 |
0.23687812 |
|
Elliot Lake, City of |
0.00980000 |
0.00980000 |
0.00819560 |
0.00980000 |
|
Emo, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Englehart, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Espanola, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Essex, County of |
0.01229514 |
0.01250000 |
0.01250000 |
0.01122591 |
|
Evanturel, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Fauquier-Strickland, Township of |
0.00980000 |
0.00431149 |
0.00580449 |
none |
|
Fort Frances, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
French River, Municipality of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Frontenac, County of |
0.01250000 |
0.01250000 |
none |
0.01250000 |
|
Gananoque, Separated Town of |
0.01250000 |
0.01250000 |
0.00980000 |
none |
|
Gauthier, Township of |
0.00589674 |
0.00883039 |
none |
0.00962973 |
|
Gillies, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Gordon/Barrie Island, Municipality of |
0.00973463 |
0.00980000 |
none |
none |
|
Gore Bay, Town of |
0.00980000 |
0.00884341 |
none |
none |
|
Greenstone, Municipality of |
0.00980000 |
0.00980000 |
0.00343299 |
0.00980000 |
|
Grey, County of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
Guelph, City of |
0.01102552 |
0.01250000 |
0.01250000 |
none |
|
Haldimand, County of |
0.01163509 |
0.01250000 |
0.01250000 |
0.01250000 |
|
Haliburton, County of |
0.00980000 |
0.00980000 |
none |
0.00663886 |
|
Halton, Region of |
0.00770552 |
0.01098184 |
0.00980000 |
0.00864766 |
|
Hamilton, City of |
0.00980000 |
0.01166409 |
0.00980000 |
0.01680173 |
|
Harley, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Harris, Township of |
0.00980000 |
0.00521783 |
0.00980000 |
none |
|
Hastings, County of |
0.00944951 |
0.00980000 |
0.00936385 |
0.00669159 |
|
Hearst, Town of |
0.00980000 |
0.00980000 |
0.00715368 |
0.00663570 |
|
Hilliard, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Hilton Beach, Village of |
0.00980000 |
0.00980000 |
none |
none |
|
Hilton, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Hornepayne, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Hudson, Township of |
0.00980000 |
0.00980000 |
0.00584244 |
0.00980000 |
|
Huron, County of |
0.00980000 |
0.00980000 |
0.00458716 |
0.00677916 |
|
Huron Shores, Municipality of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Ignace, Township of |
0.00980000 |
0.00980000 |
0.00853735 |
none |
|
Iroquois Falls, Town of |
0.00980000 |
0.00980000 |
0.00803222 |
0.00980000 |
|
James, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Jocelyn, Township of |
0.00980000 |
0.00980000 |
none |
0.00929572 |
|
Johnson, Township of |
0.00980000 |
0.00980000 |
0.00707060 |
0.00980000 |
|
Joly, Township of |
0.00810484 |
0.00980000 |
none |
none |
|
Kapuskasing, Town of |
0.00980000 |
0.00980000 |
0.00763320 |
none |
|
Kawartha Lakes, City of |
0.00980000 |
0.01250000 |
0.01250000 |
0.00980000 |
|
Kearney, Town of |
0.00602794 |
0.00789639 |
none |
none |
|
Kenora, City of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Kerns, Township of |
0.00596158 |
0.00980000 |
0.00835780 |
none |
|
Killarney, Municipality of |
0.00568569 |
0.00980000 |
none |
0.00353645 |
|
Kingston, City of |
0.01250000 |
0.01250000 |
0.01208565 |
none |
|
Kirkland Lake, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
La Vallee, Township of |
0.00906164 |
0.00980000 |
0.00980000 |
0.00115600 |
|
Laird, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Lake of the Woods, Township of |
0.00772929 |
none |
none |
0.00802319 |
|
Lambton, County of |
0.01237520 |
0.01250000 |
0.00980000 |
0.03964162 |
|
Lanark, County of |
0.01250000 |
0.01250000 |
0.01250000 |
0.00980000 |
|
Larder Lake, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Latchford, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Leeds and Grenville, United Counties of |
0.01250000 |
0.01250000 |
0.01219450 |
0.01133835 |
|
Lennox and Addington, County of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
London, City of |
0.01250000 |
0.01250000 |
0.01250000 |
0.01250000 |
|
Macdonald, Meredith and Aberdeen Additional, Township of |
0.00980000 |
0.00980000 |
0.00901297 |
0.00980000 |
|
Machar, Township of |
0.00783763 |
0.00655620 |
0.00593986 |
0.00980000 |
|
Machin, Township of |
0.00980000 |
0.00529884 |
0.00980000 |
0.00980000 |
|
Magnetawan, Municipality of |
0.00709582 |
0.00969327 |
none |
0.00980000 |
|
Manitouwadge, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Marathon, Town of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Markstay-Warren, Municipality of |
0.00980000 |
0.00772281 |
0.00980000 |
0.00980000 |
|
Matachewan, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Mattawa, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Mattawan, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Mattice-Val Côté, Township of |
0.00980000 |
0.00980000 |
0.00445055 |
0.00980000 |
|
McDougall, Township of |
0.00764924 |
0.00980000 |
none |
none |
|
McGarry, Township of |
0.00980000 |
0.00418996 |
none |
none |
|
McKellar, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
McMurrich/Monteith, Township of |
0.00900069 |
0.00425628 |
0.00206841 |
0.00980000 |
|
Middlesex, County of |
0.01220720 |
0.01250000 |
0.01144706 |
0.00980000 |
|
Moonbeam, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Moosonee, Town of |
0.00678228 |
0.00980000 |
none |
0.00980000 |
|
Morley, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Muskoka, District Municipality of |
0.00681019 |
0.00799699 |
0.00425921 |
0.00790439 |
|
Nairn and Hyman, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Neebing, Municipality of |
0.00396753 |
0.00980000 |
0.00980000 |
0.00571707 |
|
Niagara, Region of |
0.00980000 |
0.01250000 |
0.00980000 |
0.01714649 |
|
Nipigon, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Nipissing, Township of |
0.00933728 |
0.00247459 |
none |
0.00684276 |
|
Norfolk, County of |
0.01250000 |
0.01250000 |
0.01250000 |
none |
|
North Bay, City of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Northeastern Manitoulin and the Islands, Town of |
0.00935249 |
0.00980000 |
none |
0.00667984 |
|
Northumberland, County of |
0.01250000 |
0.01250000 |
0.01096633 |
0.01250000 |
|
O’Connor, Township of |
0.00923338 |
0.00980000 |
none |
0.00980000 |
|
Oliver Paipoonge, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Opasatika, Township of |
0.00965286 |
0.00980000 |
0.00539944 |
0.00498043 |
|
Orillia, City of |
0.01134445 |
0.01250000 |
0.01250000 |
0.01146075 |
|
Ottawa, City of |
0.00970038 |
0.01250000 |
0.01250000 |
0.01148666 |
|
Owen Sound, City of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
Oxford, County of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
Papineau-Cameron, Township of |
0.00896091 |
0.00980000 |
0.00593169 |
0.00639835 |
|
Parry Sound, Town of |
0.00852267 |
0.00650266 |
0.00980000 |
none |
|
Peel, Region of |
0.00944727 |
0.01066032 |
0.01189049 |
0.00831729 |
|
Pelee, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Pembroke, City of |
0.01250000 |
0.01250000 |
0.00980000 |
none |
|
Perry, Township of |
0.00832501 |
0.00596791 |
0.00590076 |
0.00980000 |
|
Perth, County of |
0.00980000 |
0.01250000 |
0.01250000 |
0.00980000 |
|
Peterborough, City of |
0.01250000 |
0.01250000 |
0.00980000 |
none |
|
Peterborough, County of |
0.00980000 |
0.01250000 |
0.00980000 |
0.00980000 |
|
Pickle Lake, Township of |
0.00553869 |
0.00049704 |
none |
0.00483683 |
|
Plummer Additional, Township of |
0.00980000 |
0.00980000 |
0.00752162 |
none |
|
Powassan, Municipality of |
0.00945188 |
0.00980000 |
0.00753775 |
0.00980000 |
|
Prescott and Russell, United Counties of |
0.00980000 |
0.01250000 |
0.00980000 |
0.00980000 |
|
Prescott, Separate Town of |
0.01250000 |
0.01250000 |
0.00980000 |
none |
|
Prince, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Prince Edward, County of |
0.00706031 |
0.01250000 |
0.00508185 |
0.00223960 |
|
Quinte West, City of |
0.01250000 |
0.01250000 |
0.00980000 |
none |
|
Rainy River, Town of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Red Lake, Municipality of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Red Rock, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Renfrew, County of |
0.01250000 |
0.01250000 |
0.00980000 |
0.00980000 |
|
Ryerson, Township of |
0.00692152 |
0.00980000 |
none |
none |
|
Sables-Spanish Rivers, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Sault Ste. Marie, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Schreiber, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Seguin, Township of |
0.00666974 |
0.00980000 |
0.00980000 |
0.00406447 |
|
Shedden, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Shuniah, Township of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Simcoe, County of |
0.00980000 |
0.01250000 |
0.01237518 |
0.00980000 |
|
Sioux Lookout, Municipality of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Sioux Narrows-Nestors Falls, Township of |
0.00980000 |
0.00729366 |
none |
0.00980000 |
|
Smiths Falls, Separated Town of |
0.01250000 |
0.01250000 |
0.01231520 |
none |
|
Smooth Rock Falls, Town of |
0.00980000 |
0.00980000 |
0.00908177 |
0.00980000 |
|
South Algonquin, Township of |
0.00496193 |
0.00980000 |
none |
0.00766612 |
|
South River, Village of |
0.00977214 |
0.00815926 |
0.00412122 |
none |
|
St. Charles, Municipality of |
0.00577910 |
none |
0.00980000 |
0.00620364 |
|
St. Joseph, Township of |
0.00770563 |
0.00980000 |
none |
0.00661451 |
|
St. Marys, Separated Town of |
0.00980000 |
0.01250000 |
0.01247778 |
0.00980000 |
|
St. Thomas, City of |
0.01250000 |
0.01250000 |
0.00887611 |
none |
|
Stormont, Dundas and Glengarry, United Counties of |
0.01250000 |
0.01250000 |
0.00980000 |
0.05908938 |
|
Stratford, City of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
Strong, Township of |
0.00687504 |
0.00980000 |
0.00555103 |
0.00966360 |
|
Sudbury, City of Greater |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Sundridge, Village of |
0.00980000 |
0.00980000 |
0.00654769 |
none |
|
Tarbutt, Township of |
0.00980000 |
0.00980000 |
none |
none |
|
Tehkummah, Township of |
0.00901677 |
0.00980000 |
none |
0.00777024 |
|
Temagami, Municipality of |
0.00980000 |
0.00980000 |
0.00930842 |
none |
|
Temiskaming Shores, Town of |
0.00980000 |
0.00980000 |
0.00809919 |
0.00980000 |
|
Terrace Bay, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
The Archipelago, Township of |
0.00635908 |
0.00776030 |
none |
0.00167740 |
|
The North Shore, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Thessalon, Town of |
0.00980000 |
0.00800781 |
0.00661381 |
none |
|
Thornloe, Village of |
0.00980000 |
0.00980000 |
none |
none |
|
Thunder Bay, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Timmins, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Toronto, City of |
0.00980000 |
0.01067220 |
0.01250000 |
none |
|
Val Rita-Harty, Township of |
0.00980000 |
0.00980000 |
0.00690763 |
0.00980000 |
|
Waterloo, Region of |
0.01250000 |
0.01250000 |
0.00980000 |
0.01250000 |
|
Wawa, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Wellington, County of |
0.00924236 |
0.01250000 |
0.01250000 |
0.00811182 |
|
West Nipissing, Municipality of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
White River, Township of |
0.00980000 |
0.00980000 |
none |
0.00980000 |
|
Whitestone, Municipality of |
0.00586377 |
0.00980000 |
none |
0.00980000 |
|
Windsor, City of |
0.01233519 |
0.01250000 |
0.01250000 |
none |
|
York, Region of |
0.00896686 |
0.00980000 |
0.01250000 |
0.00528649 |
table 6
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
COMMERCIAL CLASSES FOR 2021
(Expressed as fractions of Assessed Value)
|
Municipality |
Rate for the Commercial Property Class |
Rate for the Office Building Property Class |
Rate for the Shopping Centre Property Class |
Rate for the Parking Lots and Vacant Land Property Class |
|
Chatham-Kent, Municipality of |
0.01250000 |
0.00980000 |
0.01250000 |
0.00980000 |
|
Espanola, Town of |
0.00980000 |
none |
0.00980000 |
none |
|
Essex, County of |
0.01250000 |
0.00980000 |
none |
0.00633473 |
|
Hamilton, City of |
0.00980000 |
none |
none |
0.00980000 |
|
Kenora, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Lambton, County of |
0.01250000 |
0.01250000 |
0.01250000 |
0.00679260 |
|
Marathon, Town of |
0.00980000 |
none |
0.00980000 |
0.00980000 |
|
Ottawa, City of |
0.00980000 |
0.01250000 |
0.00775935 |
0.00549581 |
|
Sault Ste. Marie, City of |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Smooth Rock Falls, Town of |
0.00980000 |
none |
none |
0.00980000 |
|
Windsor, City of |
0.01250000 |
0.01250000 |
0.01250000 |
0.00822145 |
table 7
RATE FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN MUNICIPALITIES WITH OPTIONAL
INDUSTRIAL CLASSES FOR 2021
(Expressed as fractions of assessed value)
|
Municipality |
Rate for the Industrial Property Class |
Rate for the Large Industrial Property Class |
|
Atikokan, Township of |
0.00980000 |
0.00980000 |
|
Chatham-Kent, Municipality of |
0.01250000 |
0.01250000 |
|
Dryden, City of |
0.00980000 |
0.00980000 |
|
Dubreuilville, Township of |
0.00980000 |
0.00980000 |
|
Ear Falls, Township of |
0.00980000 |
0.00980000 |
|
Elgin, County of |
0.01250000 |
0.01250000 |
|
Espanola, Town of |
0.00980000 |
0.00980000 |
|
Essex, County of |
0.01250000 |
0.01250000 |
|
Fort Frances, Town of |
0.00980000 |
0.00980000 |
|
Hamilton, City of |
0.01166409 |
0.01166409 |
|
Hearst, Town of |
0.00980000 |
0.00980000 |
|
Iroquois Falls, Town of |
0.00980000 |
0.00980000 |
|
James, Township of |
0.00980000 |
0.00980000 |
|
Kapuskasing, Town of |
0.00980000 |
0.00980000 |
|
Kenora, City of |
0.00980000 |
0.00980000 |
|
Lambton, County of |
0.01250000 |
0.01250000 |
|
Leeds and Grenville, United Counties of |
0.01250000 |
0.01250000 |
|
Lennox and Addington, County of |
0.01250000 |
0.01250000 |
|
Marathon, Town of |
0.00980000 |
0.00980000 |
|
Orillia, City of |
0.01250000 |
0.01250000 |
|
Ottawa, City of |
0.01250000 |
0.01250000 |
|
Owen Sound, City of |
0.01250000 |
0.01250000 |
|
Powassan, Municipality of |
0.00980000 |
0.00980000 |
|
Prescott and Russell, United Counties of |
0.01250000 |
0.01250000 |
|
Quinte West, City of |
0.01250000 |
0.01250000 |
|
Renfrew, County of |
0.01250000 |
0.01250000 |
|
Sault Ste. Marie, City of |
0.00980000 |
0.00980000 |
|
Smooth Rock Falls, Town of |
0.00980000 |
0.00980000 |
|
St. Marys, Separated Town of |
0.01250000 |
0.01250000 |
|
St. Thomas, City of |
0.01250000 |
0.01250000 |
|
Stormont, Dundas and Glengarry, United Counties of |
0.01250000 |
0.01250000 |
|
Sudbury, City of Greater |
0.00980000 |
0.00980000 |
|
Thessalon, Town of |
0.00653412 |
0.00980000 |
|
Thunder Bay, City of |
0.00980000 |
0.00980000 |
|
Timmins, City of |
0.00980000 |
0.00980000 |
|
Windsor, City of |
0.01250000 |
0.01250000 |
table 8
RATES FOR CERTAIN PAYMENTS IN LIEU OF SCHOOL TAXES FOR BUSINESS PROPERTIES IN UNATTACHED UNORGANIZED TERRITORIES FOR 2021
(Expressed as fractions of assessed value)
|
District |
Territory |
Rate for the Commercial Property Class |
Rate for the Industrial Property Class |
Rate for the Pipe Line Property Class |
Rate for the Landfill Property Class |
|
Algoma |
Sault Ste. Marie Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Cochrane |
Cochrane-Iroquois Falls Locality Education |
0.00886807 |
0.00980000 |
0.00698313 |
0.00829465 |
|
Cochrane |
Hearst Locality Education |
0.00743939 |
0.00869287 |
0.00516933 |
0.01030000 |
|
Cochrane |
James Bay Lowlands Locality Education |
0.00980000 |
none |
none |
none |
|
Cochrane |
Kap SRF and District Locality Education |
0.00980000 |
0.00383334 |
0.00653976 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6060”) |
0.00948184 |
0.00980000 |
0.00980000 |
0.00618298 |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6093”) |
0.00980000 |
none |
0.00980000 |
none |
|
Kenora |
Dryden Locality Education (assessment roll numbers beginning with “6096”) |
0.00980000 |
0.00927098 |
0.00980000 |
0.00980000 |
|
Kenora |
Keewatin-Patricia District Locality Education |
0.00800301 |
none |
none |
none |
|
Kenora |
Kenora Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Kenora |
Red Lake Locality Education |
0.00724716 |
0.00980000 |
0.00980000 |
0.00227545 |
|
Kenora |
Sturgeon Lake Locality Education |
0.00736495 |
none |
none |
none |
|
Manitoulin |
Manitoulin Locality Education |
0.00831012 |
0.00854291 |
none |
none |
|
Nipissing |
Nipissing Combined School Boards |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Nipissing |
Timiskaming Board of Education |
0.00844508 |
none |
0.00980000 |
none |
|
Parry Sound |
East Parry Sound Board of Education |
0.00806675 |
0.00980000 |
0.00856534 |
none |
|
Parry Sound |
South River Township School Authority |
0.00853965 |
0.00980000 |
none |
none |
|
Parry Sound |
West Parry Sound Board of Education |
0.00654584 |
0.00881572 |
none |
none |
|
Rainy River |
Atikokan Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) |
0.00882994 |
0.00980000 |
none |
none |
|
Rainy River |
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) |
0.00720129 |
0.00599774 |
none |
none |
|
Rainy River |
Mine Centre DSA Locality Education |
0.00213734 |
0.00333662 |
none |
none |
|
Sudbury |
Asquith Garvey DSA Locality Education |
0.00468931 |
0.00582315 |
none |
none |
|
Sudbury |
Chapleau Locality Education |
0.00902994 |
0.00980000 |
none |
none |
|
Sudbury |
Espanola Locality Education |
0.00914423 |
0.00619443 |
none |
none |
|
Sudbury |
Foleyet DSA Locality Education |
0.00980000 |
none |
none |
none |
|
Sudbury |
Gogama DSA Locality Education |
0.00708392 |
none |
none |
none |
|
Sudbury |
Missarenda DSA Locality Education |
0.00456610 |
0.00980000 |
none |
none |
|
Sudbury |
Sudbury Locality Education |
0.00980000 |
0.00980000 |
none |
none |
|
Thunder Bay |
Allanwater DSA Locality Education |
0.00239259 |
none |
none |
none |
|
Thunder Bay |
Armstrong DSA Locality Education |
0.00600736 |
0.00980000 |
none |
none |
|
Thunder Bay |
Auden DSA Locality Education |
0.00064240 |
none |
none |
none |
|
Thunder Bay |
Ferland DSA Locality Education |
0.00049671 |
none |
none |
none |
|
Thunder Bay |
Lake Superior Locality Education |
0.00980000 |
0.00980000 |
none |
none |
|
Thunder Bay |
Lakehead Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Thunder Bay |
Nipigon Red Rock Locality Education |
0.00538140 |
0.00980000 |
0.00980000 |
none |
|
Thunder Bay |
Savant Lake DSA Locality Education |
0.00532219 |
none |
none |
0.00527440 |
|
Thunder Bay |
Upsala DSA Locality Education |
0.00531244 |
0.00393111 |
0.00307924 |
0.00571328 |
|
Timiskaming |
Kirkland Lake Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
|
Timiskaming |
Timiskaming Locality Education |
0.00980000 |
0.00980000 |
0.00980000 |
0.00980000 |
Commencement
11. This Regulation comes into force on the day it is filed.
Le ministre des Finances,
Peter Bethlenfalvy
Minister of Finance
Date made: February 2, 2021
Pris le : 2 février 2021
