ontario regulation 11/22

made under the

Education Act

Made: January 7, 2022
Filed: January 18, 2022
Published on e-Laws: January 18, 2022
Printed in The Ontario Gazette: February 5, 2022

Amending O. Reg. 400/98

(TAX MATTERS - RATES FOR SCHOOL PURPOSES)

1. Ontario Regulation 400/98 is amended by striking out “2021” wherever it appears and substituting in each case “2022”, except in subsection 11 (3).

2. Section 3 of the Regulation is amended by adding the following subsection:

(3.2) The tax rate for school purposes for property in the industrial property class for Dryden Locality Education (assessment roll numbers beginning with “6093”) is deemed to have been,

(a) 0.01030000, for 2019; and

(b) 0.00980000, for 2020.

3. (1) Subsection 10 (1) of the Regulation is amended by striking out “the small-scale on-farm business subclass” wherever it appears and substituting in each case “both small-scale on-farm business subclasses”.

(2) Subsection 10 (2) of the Regulation is revoked and the following substituted:

(2) Subsection (1) applies to the tax rate for the small-scale on-farm business subclasses for the industrial property class and the small-scale on-farm business subclasses for the commercial property class regardless of whether a municipality has opted to have any of the subclasses apply within the municipality.

4. The Regulation is amended by adding the following section:

Small Business Subclass Tax Reductions — Subsection 257.7 (5) of the Act

12. (1) For 2022, subsection 257.7 (3) of the Act applies to the small business subclasses in the City of Toronto, except that if the tax rates for municipal purposes for a subclass are reduced by more than 15 per cent under section 278.1 of the City of Toronto Act, 2006, the tax rate for school purposes for the subclass shall only be reduced by 15 per cent.

(2) For 2022, subsection 257.7 (3) of the Act applies to the small business subclasses in the City of Ottawa, except that if the tax rates for municipal purposes for a subclass are reduced by more than 7.5 per cent under section 313.1 of the Municipal Act, 2001, the tax rate for school purposes for the subclass shall only be reduced by 7.5 per cent.

5. (1) Table 1 of the Regulation is amended by striking out,

Lake of the Woods, Township of

0.00772929

none

none

0.00802319

and substituting the following:

Lake of the Woods, Township of

0.00772929

0.00880000

none

0.00802319

(2) Table 1 of the Regulation is amended by striking out,

McDougall, Township of

0.00764924

0.00880000

none

none

and substituting the following:

McDougall, Township of

0.00764924

0.00880000

none

0.00764924

(3) Table 1 of the Regulation is amended by striking out the following row:

Shedden, Township of

0.00880000

0.00880000

none

none

(4) Table 1 of the Regulation is amended by adding the following row:

Spanish, Town of

0.00880000

0.00880000

none

none

6. Table 4 of the Regulation is amended by striking out,

Kenora

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

0.00880000

none

0.00880000

none

and substituting the following:

Kenora

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

0.00880000

0.00880000

0.00880000

none

7. (1) Table 5 of the Regulation is amended by striking out,

McDougall, Township of

0.00764924

0.00980000

none

none

and substituting the following:

McDougall, Township of

0.00764924

0.00980000

none

0.00764924

(2) Table 5 of the Regulation is amended by striking out the following row:

Shedden, Township of

0.00980000

0.00980000

none

none

(3) Table 5 of the Regulation is amended by adding the following row:

Spanish, Town of

0.00980000

0.00980000

none

0.00980000

8. Table 8 of the Regulation is amended by striking out,

Cochrane

Kap SRF and District Locality Education

0.00980000

0.00383334

0.00653976

none

and substituting the following:

Cochrane

Kap SRF and District Locality Education

0.00980000

0.00383334

0.00653976

0.00980000

Commencement

9. (1) Subject to subsections (2) and (3), this Regulation comes into force on the day it is filed.

(2) Sections 1, 3 and 4 come into force on the later of January 1, 2022 and the day this Regulation is filed.

(3) Subsections 5 (1) and (2) and sections 6 to 8 are deemed to have come into force on January 1, 2021.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: January 7, 2022
Pris le : 7 janvier 2022