1
ontario regulation 101/16
made under the
Education Act
Made: April 20, 2016
Filed: April 21, 2016
Published on e-Laws: April 21, 2016
Printed in The Ontario Gazette: May 7, 2016
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 “2015” and substituting “2016”; and
(b)striking out “0.195” and substituting “0.188”.
(2)Subsection 1 (2) of the Regulation is amended by,
(a)striking out “2015” and substituting “2016”; and
(b)striking out “0.04875” and substituting “0.04700”.
2.Subsection 2 (2) of the Regulation is amended by striking out “2015” and substituting “2016”.
3.(1)Subsection 3 (2) of the Regulation is amended by striking out “2015” and substituting “2016”.
(2)Section 3 of the Regulation is amended by adding the following subsections:
(2.1)For 2014, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01220000.
(2.2)For 2015, the tax rate for school purposes for the industrial property class in the District of Thunder Bay, Armstrong DSA Locality Education is 0.01190000.
4.(1)Subsection 9 (8.1) of the Regulation is amended by striking out “2015” in the portion before paragraph 1 and substituting “2016”.
(2)Paragraph 4 of subsection 9 (8.1) of the Regulation is amended by striking out “0.01190000” and substituting “0.01180000”.
(3)Subsection 9 (8.2) of the Regulation is amended by striking out “2015” in the portion before paragraph 1 and substituting “2016”.
(4)Paragraph 6 of subsection 9 (8.2) of the Regulation is amended by striking out “0.01190000” and substituting “0.01180000”.
(5)Subsection 9 (8.3) of the Regulation is amended by striking out “2015” in the portion before paragraph 1 and substituting “2016”.
(6)Paragraph 3 of subsection 9 (8.3) of the Regulation is amended by striking out “0.01190000” and substituting “0.01180000”.
5.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 2016 (Expressed as fractions of Assessed Value)
Alberton, Township of / 0.00942830 / 0.00887941 / 0.01180000
Armour, Township of / 0.00637665 / 0.00329330 / 0.00537516
Armstrong, Township of / 0.01180000 / 0.01180000 / 0.01033335
Assiginack, Township of / 0.00965705 / 0.00642327
Atikokan, Township of / 0.01180000 / 0.01180000 / 0.01180000
Baldwin, Township of / 0.01180000 / 0.00193514 / 0.00878201
Barrie, City of / 0.01158074 / 0.01235094 / 0.01109657
Belleville, City of / 0.01400000 / 0.01500000 / 0.01256974
Billings, Township of / 0.00648629 / 0.00953677
Black River-Matheson, Township of / 0.01180000 / 0.01180000 / 0.00861637
Blind River, Town of / 0.01180000 / 0.01180000 / 0.01180000
Bonfield, Township of / 0.01041858 / 0.01180000 / 0.00706309
Brant, County of / 0.01400000 / 0.01500000 / 0.01500000
Brantford, City of / 0.01400000 / 0.01500000 / 0.01347360
Brethour, Township of / 0.00693205 / 0.01180000
Brockville, City of / 0.01400000 / 0.01500000 / 0.01272346
Bruce, County of / 0.01117970 / 0.01500000 / 0.00961821
Bruce Mines, Town of / 0.01180000 / 0.01180000 / 0.00673086
Burk’s Falls, Village of / 0.01106094 / 0.01180000 / 0.00999484
Burpee and Mills, Township of / 0.00483067 / 0.01180000
Callander, Municipality of / 0.01134454 / 0.01180000 / 0.00928987
Calvin, Township of / 0.00556563 / 0.01180000 / 0.00978387
Carling, Township of / 0.00502531 / 0.01070804
Casey, Township of / 0.00603737 / 0.01180000
Central Manitoulin, Township of / 0.00734096 / 0.00973293
Chamberlain, Township of / 0.00311165 / 0.00522605 / 0.01007619
Chapleau, Township of / 0.01180000 / 0.01180000
Chapple, Township of / 0.00605113 / 0.01180000 / 0.01180000
Charlton and Dack, Municipality of / 0.01180000 / 0.01180000 / 0.00979061
Chatham-Kent, Municipality of / 0.01390463 / 0.01500000 / 0.01386322
Chisholm, Township of / 0.00848635 / 0.00432564
Cobalt, Town of / 0.01180000 / 0.01180000
Cochrane, Town of / 0.01180000 / 0.01180000 / 0.00815186
Cockburn Island, Township of
Coleman, Township of / 0.01180000 / 0.01180000 / 0.01088549
Conmee, Township of / 0.01180000 / 0.01180000
Cornwall, City of / 0.01400000 / 0.01500000 / 0.01500000
Dawson, Township of / 0.01180000 / 0.01180000 / 0.01180000
Dorion, Township of / 0.01180000 / 0.01180000 / 0.01180000
Dryden, City of / 0.01180000 / 0.01180000 / 0.01180000
Dubreuilville, Township of / 0.01180000 / 0.01180000
Dufferin, County of / 0.01024668 / 0.01500000 / 0.00871653
Durham, Region of / 0.01135490 / 0.01500000 / 0.01180000
Ear Falls, Township of / 0.01180000 / 0.01180000 / 0.01180000
East Ferris, Municipality of / 0.00764503 / 0.00947856 / 0.01180000
Elgin, County of / 0.01180000 / 0.01500000 / 0.01073758
Elliot Lake, City of / 0.01180000 / 0.01180000 / 0.00860418
Emo, Township of / 0.01180000 / 0.01180000 / 0.01180000
Englehart, Town of / 0.01180000 / 0.01180000 / 0.01180000
Espanola, Town of / 0.01180000 / 0.01180000 / 0.01180000
Essex, County of / 0.01336630 / 0.01500000 / 0.01500000
Evanturel, Township of / 0.01180000 / 0.01029269 / 0.01104995
Fauquier-Strickland, Township of / 0.01180000 / 0.00580417 / 0.00614569
Fort Frances, Town of / 0.01180000 / 0.01180000 / 0.01180000
French River, Municipality of / 0.01180000 / 0.01180000
Frontenac, County of / 0.01400000 / 0.01500000
Gananoque, Separated Town of / 0.01400000 / 0.01500000 / 0.01180000
Gauthier, Township of / 0.00736548 / 0.00712740
Gillies, Township of / 0.01180000 / 0.01055443
Gordon/Barrie Island, Municipality of / 0.01093293 / 0.00714151
Gore Bay, Town of / 0.01167721 / 0.00679166
Greenstone, Municipality of / 0.01180000 / 0.01180000 / 0.00328384
Grey, County of / 0.01400000 / 0.01500000 / 0.01180000
Guelph, City of / 0.01330762 / 0.01500000 / 0.01500000
Haldimand, County of / 0.01304761 / 0.01500000 / 0.01500000
Haliburton, County of / 0.01014050 / 0.01156998
Halton, Region of / 0.00869565 / 0.01433184 / 0.01159033
Hamilton, City of / 0.01238890 / 0.01281416 / 0.01180000
Harley, Township of / 0.01180000 / 0.01180000
Harris, Township of / 0.01180000 / 0.00368457 / 0.01094482
Hastings, County of / 0.00898731 / 0.01180000 / 0.00996285
Hearst, Town of / 0.01071810 / 0.01180000 / 0.00742149
Hilliard, Township of / 0.01180000 / 0.01180000 / 0.01180000
Hilton Beach, Village of / 0.01180000 / 0.01180000
Hilton, Township of / 0.00941278 / 0.01180000
Hornepayne, Township of / 0.01180000 / 0.01180000
Hudson, Township of / 0.01180000 / 0.01180000 / 0.00591398
Huron, County of / 0.01023614 / 0.01180000 / 0.00442612
Huron Shores, Municipality of / 0.01180000 / 0.01180000 / 0.01180000
Ignace, Township of / 0.01180000 / 0.01180000 / 0.00930311
Iroquois Falls, Town of / 0.01180000 / 0.01180000 / 0.00835127
James, Township of / 0.01180000 / 0.01180000
Jocelyn, Township of / 0.01065748 / 0.01180000
Johnson, Township of / 0.00978197 / 0.01180000 / 0.00759736
Joly, Township of / 0.00823888 / 0.01180000
Kapuskasing, Town of / 0.01180000 / 0.01180000 / 0.00806486
Kawartha Lakes, City of / 0.01180000 / 0.01500000 / 0.01500000
Kearney, Town of / 0.00549883 / 0.00679160
Kenora, City of / 0.01180000 / 0.01180000 / 0.01056075
Kerns, Township of / 0.00529668 / 0.00876074
Killarney, Municipality of / 0.00655405 / 0.01180000
Kingston, City of / 0.01400000 / 0.01500000 / 0.01363375
Kirkland Lake, Town of / 0.01180000 / 0.01180000 / 0.01077931
La Vallee, Township of / 0.00949446 / 0.01180000 / 0.01180000
Laird, Township of / 0.01180000 / 0.01180000
Lake of The Woods, Township of / 0.01085948
Lambton, County of / 0.01389024 / 0.01500000 / 0.01174604
Lanark, County of / 0.01285667 / 0.01500000 / 0.01500000
Larder Lake, Township of / 0.01180000 / 0.00868606
Latchford, Town of / 0.01180000 / 0.01180000 / 0.01180000
Leeds and Grenville, County of / 0.01308668 / 0.01500000 / 0.01391939
Lennox and Addington, County of / 0.01400000 / 0.01500000 / 0.01180000
London, City of / 0.01400000 / 0.01500000 / 0.01500000
Macdonald, Meredith and Aberdeen, Additional, Township of / 0.01180000 / 0.01180000 / 0.00981499
Machar, Township of / 0.00773462 / 0.00411060 / 0.00623925
Machin, Township of / 0.01176427 / 0.00364564 / 0.01180000
Magnetawan, Municipality of / 0.00620571 / 0.00710542
Manitouwadge, Township of / 0.01180000 / 0.01180000
Marathon, Town of / 0.01180000 / 0.01180000
Markstay-Warren, Municipality of / 0.00993817 / 0.00740104 / 0.01180000
Matachewan, Township of / 0.01180000 / 0.01180000
Mattawa, Town of / 0.01180000 / 0.01180000 / 0.01105889
Mattawan, Township of / 0.01180000 / 0.01180000 / 0.01180000
Mattice-Val Cote, Township of / 0.01180000 / 0.01180000 / 0.00443509
McDougall, Township of / 0.00609967 / 0.01180000
McGarry, Township of / 0.01180000 / 0.00413766
McKellar, Township of / 0.01173734 / 0.01180000
McMurrich/Monteith, Township of / 0.00884415 / 0.00280756 / 0.00167651
Middlesex, County of / 0.01386897 / 0.01500000 / 0.01294193
Moonbeam, Township of / 0.01180000 / 0.01180000 / 0.01076196
Moosonee, Town of / 0.00626558 / 0.01180000
Morley, Township of / 0.01180000 / 0.00514003 / 0.01180000
Muskoka, District of / 0.00641023 / 0.00751112 / 0.00429597
Nairn and Hyman, Township of / 0.01180000 / 0.01180000 / 0.01180000
Neebing, Municipality of / 0.00522668 / 0.01180000 / 0.01180000
Niagara, Region of / 0.01180000 / 0.01500000 / 0.01180000
Nipigon, Township of / 0.01180000 / 0.01180000 / 0.01180000
Nipissing, Township of / 0.00844999 / 0.00187178
Norfolk, County of / 0.01400000 / 0.01500000 / 0.01465350
North Bay, City of / 0.01180000 / 0.01180000 / 0.01056091
Northeastern Manitoulin and the Islands, Town of / 0.00826192 / 0.01180000
Northumberland, County of / 0.01400000 / 0.01500000 / 0.01242157
O’Connor, Township of / 0.01026798 / 0.01001060
Oliver and Paipoonge, Township of / 0.01180000 / 0.01180000 / 0.01180000
Opasatika, Township of / 0.00963720 / 0.01180000 / 0.00541180
Orillia, City of / 0.01299072 / 0.01500000 / 0.01500000
Ottawa, City of / 0.01180436 / 0.01500000 / 0.01402673
Owen Sound, City of / 0.01400000 / 0.01500000 / 0.01180000
Oxford, County of / 0.01400000 / 0.01500000 / 0.01046182
Papineau-Cameron, Township of / 0.00814160 / 0.01180000 / 0.00601753
Parry Sound, Town of / 0.00777397 / 0.00610738 / 0.01180000
Peel, Region of / 0.01057399 / 0.01292875 / 0.01320774
Pelee, Township of / 0.01180000 / 0.00482672
Pembroke, City of / 0.01400000 / 0.01500000 / 0.01019496
Perry, Township of / 0.00934187 / 0.00510594 / 0.00617147
Perth, County of / 0.01180000 / 0.01500000 / 0.01441955
Peterborough, City of / 0.01388442 / 0.01500000 / 0.01180000
Peterborough, County of / 0.01180000 / 0.01500000 / 0.01124941
Pickle Lake, Township of / 0.00598000 / 0.00032799
Plummer, Additional, Township of / 0.01180000 / 0.01180000 / 0.00812286
Powassan, Municipality of / 0.00880454 / 0.01144638 / 0.00806933
Prescott and Russell, County of / 0.01180000 / 0.01500000 / 0.01104986
Prescott, Separate Town of / 0.01400000 / 0.01500000 / 0.01180000
Prince, Township of / 0.01180000 / 0.01180000
Prince Edward, County of / 0.00705013 / 0.01500000 / 0.00518522
Quinte West, City of / 0.01364092 / 0.01500000 / 0.01180000
Rainy River, Town of / 0.01180000 / 0.01180000 / 0.01180000
Red Lake, Municipality of / 0.01180000 / 0.01180000 / 0.01180000
Red Rock, Township of / 0.01180000 / 0.01180000 / 0.01179772
Renfrew, County of / 0.01362616 / 0.01500000 / 0.01171969
Ryerson, Township of / 0.00648756 / 0.00923795
Sable-Spanish Rivers, Township of / 0.01180000 / 0.00191289
Sault Ste. Marie, City of / 0.01180000 / 0.01180000 / 0.01180000
Schreiber, Township of / 0.01180000 / 0.01180000
Seguin, Township of / 0.00587870 / 0.01180000 / 0.01034934
Shuniah, Township of / 0.01180000 / 0.01180000 / 0.01180000
Simcoe, County of / 0.01180000 / 0.01500000 / 0.01372051
Sioux Lookout, Municipality of / 0.01180000 / 0.01180000
Sioux Narrows-Nestors Falls, Township of / 0.01077850 / 0.00851479
Smiths Falls, Separated Town of / 0.01400000 / 0.01500000 / 0.01342673
Smooth Rock Falls, Town of / 0.01180000 / 0.01180000 / 0.00991418
South Algonquin, Township of / 0.00465664 / 0.00938576
South River, Village of / 0.00868672 / 0.00737355 / 0.00397905
Spanish, Township of / 0.01180000 / 0.01180000
St. Charles, Municipality of / 0.00557630 / 0.01180000
St. Joseph, Township of / 0.00671304 / 0.01180000
St. Marys, Separated Town of / 0.01180000 / 0.01500000 / 0.01360309
St. Thomas, City of / 0.01400000 / 0.01500000 / 0.00906287
Stormont, Dundas and Glengarry, County of / 0.01400000 / 0.01500000 / 0.01111735
Stratford, City of / 0.01400000 / 0.01500000 / 0.01180000
Strong, Township of / 0.00698961 / 0.01180000 / 0.00579313
Sudbury, City of Greater / 0.01180000 / 0.01180000 / 0.01180000
Sundridge, Village of / 0.01018136 / 0.01126608 / 0.00666777
Tarbutt and Tarbutt, Additional, Township of / 0.00939012 / 0.01180000
Tehkummah, Township of / 0.00954719 / 0.00554644
Temagami, Municipality of / 0.01180000 / 0.01180000 / 0.00965857
Temiskaming Shores, Town of / 0.01180000 / 0.01180000 / 0.00839941
Terrace Bay, Township of / 0.01180000 / 0.01180000
The Archipelago, Township of / 0.00569440 / 0.00670457
The North Shore, Township of / 0.01180000 / 0.01180000
Thessalon, Town of / 0.01180000 / 0.00835721 / 0.00670797
Thornloe, Village of / 0.01180000 / 0.01180000
Thunder Bay, City of / 0.01180000 / 0.01180000 / 0.01180000
Timmins, City of / 0.01180000 / 0.01180000 / 0.01180000
Toronto, City of / 0.01180000 / 0.01253602 / 0.01482084
Val Rita-Harty, Township of / 0.01180000 / 0.01180000 / 0.00702340
Waterloo, Region of / 0.01400000 / 0.01500000 / 0.01076190
Wawa, Township of / 0.01180000 / 0.01180000
Wellington, County of / 0.01026644 / 0.01500000 / 0.01500000
West Nipissing, Municipality of / 0.01103333 / 0.01180000 / 0.01180000
White River, Township of / 0.01180000 / 0.01180000
Whitestone, Municipality of / 0.00553974 / 0.00775761
Windsor, City of / 0.01382569 / 0.01500000 / 0.01500000
York, Region of / 0.01008874 / 0.01180000 / 0.01434072
table 2
tax rate for business properties in municipalities with optional commercial classes for 2016
(Expressed as fractions of Assessed Value)
Chatham-Kent, Municipality of / 0.01400000 / 0.01180000 / 0.01400000 / 0.01180000
Espanola, Town of / 0.01180000 / 0.01180000
Essex, County of / 0.01355735 / 0.01180000 / 0.00707431
Hamilton, City of / 0.01238890 / 0.01238890
Kenora, City of / 0.01180000 / 0.01180000 / 0.01180000 / 0.01180000
Lambton, County of / 0.01400000 / 0.01400000 / 0.01400000 / 0.00787555
Marathon, Town of / 0.01180000 / 0.01180000 / 0.01180000
Ottawa, City of / 0.01180000 / 0.01400000 / 0.00987087 / 0.00614395
Sault Ste. Marie, City of / 0.01180000 / 0.01180000 / 0.01180000 / 0.01180000
Smooth Rock Falls, Town of / 0.01180000 / 0.01180000
Windsor, City of / 0.01400000 / 0.01400000 / 0.01400000 / 0.00905901
table 3
tax rate for business properties in municipalities with optional industrial classes for 2016
(Expressed as fractions of assessed value)
Atikokan, Township of / 0.01180000 / 0.01180000
Chatham-Kent, Municipality of / 0.01500000 / 0.01500000
Dryden, City of / 0.01180000 / 0.01180000
Dubreuilville, Township of / 0.01180000 / 0.01180000
Elgin, County of / 0.01500000 / 0.01500000
Espanola, Town of / 0.01180000 / 0.01180000
Essex, County of / 0.01500000 / 0.01500000
Fort Frances, Town of / 0.01180000 / 0.01180000
Hamilton, City of / 0.01281416 / 0.01281416
Hearst, Town of / 0.01180000 / 0.01180000
Iroquois Falls, Town of / 0.01180000 / 0.01180000
James, Township of / 0.01180000 / 0.01180000
Kapuskasing, Town of / 0.01180000 / 0.01180000
Kenora, City of / 0.01180000 / 0.01180000
Lambton, County of / 0.01500000 / 0.01500000
Leeds and Grenville, County of / 0.01500000 / 0.01500000
Lennox and Addington, County of / 0.01500000 / 0.01500000
Ottawa, City of / 0.01500000 / 0.01500000
Owen Sound, City of / 0.01500000 / 0.01500000
Powassan, Municipality of / 0.01140659 / 0.01180000
Prescott and Russell, County of / 0.01500000 / 0.01500000
Quinte West, City of / 0.01500000 / 0.01500000
Red Lake, Municipality of / 0.01180000 / 0.01180000
Renfrew, County of / 0.01500000 / 0.01500000
Sault Ste. Marie, City of / 0.01180000 / 0.01180000
Smooth Rock Falls, Town of / 0.01180000 / 0.01180000
St. Thomas, City of / 0.01500000 / 0.01500000
Stormont, Dundas and Glengarry, County of / 0.01500000 / 0.01500000
Sudbury, City of Greater / 0.01180000 / 0.01180000
Thessalon, Town of / 0.00560752 / 0.01180000
Thunder Bay, City of / 0.01180000 / 0.01180000
Timmins, City of / 0.01180000 / 0.01180000
Windsor, City of / 0.01500000 / 0.01500000
table 4
tax rate for business properties in unattached unorganized territories for 2016
(Expressed as fractions of assessed value)
Nipissing, District of
Timiskaming Board of Education / 0.00833312 / 0.01144715
Nipissing Combined School Boards / 0.01113515 / 0.01180000 / 0.01180000
Parry Sound, District of
South River Township School Authority / 0.00599826 / 0.01180000
West Parry Sound Board of Education / 0.00621306 / 0.00589829
East Parry Sound Board of Education / 0.00860874 / 0.01180000 / 0.00923970
Manitoulin, District of
Manitoulin Locality Education / 0.00859396 / 0.00741460
Sudbury, District of
Sudbury Locality Education / 0.01180000 / 0.01180000
Espanola Locality Education / 0.00774213 / 0.00427364
Chapleau Locality Education / 0.00829984 / 0.01180000
Foleyet DSA Locality Education / 0.00946464
Gogama DSA Locality Education / 0.00660545
Asquith Garvey DSA Locality Education / 0.00450368 / 0.00791621
Missarenda DSA Locality Education / 0.00434228 / 0.00277286
Timiskaming, District of
Kirkland Lake Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Timiskaming Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Cochrane, District of
Hearst Locality Education / 0.00719004 / 0.00890781 / 0.00535738
Kap SRF and District Locality Education / 0.01180000 / 0.00228462 / 0.00699444
Cochrane-Iroquois Falls Locality Education / 0.00929598 / 0.01180000 / 0.00731106
James Bay Lowlands Locality Education / 0.01180000
Algoma, District of
Sault Ste. Marie Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Thunder Bay, District of
Allanwater DSA Locality Education / 0.00078765
Nipigon Red Rock Locality Education / 0.00661890 / 0.01180000
Lake Superior Locality Education / 0.01180000 / 0.01180000
Lakehead Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Auden DSA Locality Education / 0.00095645
Ferland DSA Locality Education / 0.00039688
Armstrong DSA Locality Education / 0.00574571 / 0.01180000
Savant Lake DSA Locality Education / 0.00505157
Upsala DSA Locality Education / 0.00495001 / 0.00454906 / 0.00292616
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5902”) / 0.00826819 / 0.01180000
Fort Frances/Rainy River Locality Education (assessment roll numbers beginning with “5903”) / 0.00598720 / 0.00492298
Mine Centre DSA Locality Education / 0.00176644 / 0.00317989
Atikokan Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Kenora, District of
Kenora Locality Education / 0.01180000 / 0.01180000 / 0.01180000
Dryden Locality Education (assessment roll numbers beginning with “6060”) / 0.00955395 / 0.01180000 / 0.01180000
Keewatin-Patricia District Locality Education / 0.00773696
Dryden Locality Education (assessment roll numbers beginning with “6093”) / 0.01180000 / 0.01180000
Red Lake Locality Education / 0.00840447 / 0.01180000 / 0.01180000
Dryden Locality Education (assessment roll numbers beginning with “6096”) / 0.01058379 / 0.00998155 / 0.01180000
Sturgeon Lake Locality Education / 0.00607565
Commencement
6.This Regulation comes into force on the day it is filed.
Made by:
Charles Sousa
Minister of Finance
Date made: April 20, 2016
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