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Education Act

ontario REGULATION 392/98

TAX MATTERS — TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS

Consolidation Period: From July 23, 2012 to the e-Laws currency date.

Last amendment: O.Reg. 220/12.

This is the English version of a bilingual regulation.

1.This Regulation applies with respect to land described in paragraphs 1 and 2 of subsection 315 (1) of the Municipal Act, 2001 and land described in paragraphs 1 and 2 of subsection 280 (1) of the City of Toronto Act, 2006. O.Reg. 392/98, s.1; O.Reg. 81/04, s.1; O.Reg. 123/07, s.1.

2.For the purposes of section 257.7 of the Act, the following is prescribed as the tax rate for school purposes for the applicable land in a geographic area listed in Column 1 of Table 1:

1.For land described in paragraph 1 of subsection 315 (1) of the Municipal Act, 2001 or paragraph 1 of subsection 280 (1) of the City of Toronto Act, 2006 that is located in the geographic area, it is the tax rate set out in Column 2 of the Table.

2.For land described in paragraph 2 of subsection 315 (1) of the Municipal Act, 2001 or paragraph 2 of subsection 280 (1) of the City of Toronto Act, 2006 that is located in the geographic area, it is the tax rate set out in Column 3 of the Table. O.Reg. 123/07, s.2.

3.-10.Revoked: O.Reg. 123/07, s.3.

TABLE 1
TAX RATES

Item / Column 1 / Column 2 / Column 3
Geographic area / Tax rates for railway rights-of-way, expressed as dollars per acre / Tax rates for electrical corridors, expressed as dollars per acre
1. / The City of Toronto / 822.69 / 1,208.66
1.1 / The regional municipalities of Durham, Halton, Peel and York / 822.69 / 1,208.66
2. / The Regional Municipality of Ottawa-Carleton and the counties of Lanark, Leeds and Grenville, Prescott and Russell, Renfrew and Stormont, Dundas and Glengarry, including the separated municipalities situated in those counties / 127.38 / 623.80
3. / The counties of Frontenac, Haliburton, Hastings, Lennox and Addington, Northumberland, Peterborough, Prince Edward and Victoria, including the separated municipalities situated in those counties / 53.62 / 34.46
4. / The regional municipalities of Hamilton-Wentworth, Niagara and Waterloo / 291.60 / 436.50
5. / The Regional Municipality of Haldimand-Norfolk, the County of Oxford, and the counties of Brant, Elgin, Essex, Kent, Lambton and Middlesex, including the separated municipalities situated in those counties / 114.98 / 86.09
6. / The counties of Bruce, Dufferin, Grey, Huron, Perth, Simcoe and Wellington, including the separated municipalities situated in those counties / 74.12 / 34.39
7. / The Regional Municipality of Sudbury and the districts of Algoma, Manitoulin and Sudbury / 42.49 / 13.32
8. / The District Municipality of Muskoka, and the districts of Cochrane, Nipissing, Parry Sound and Timiskaming / 24.78 / 75.99
9. / The districts of Kenora, RainyRiver, and Thunder Bay / 15.43 / 149.75

O.Reg. 494/98, s.1; O.Reg. 81/04, s.8; O.Reg. 123/07, s.4.

Tables 2-22Revoked: O.Reg. 123/07, s.5.

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