ONTARIO REGULATION 114/04
made under the
PROVINCIAL LAND TAX ACT
Made: April 26, 2004
Filed: April 26, 2004
Printed in The Ontario Gazette: May 15, 2004
Amending O. Reg. 439/98
(TAX RATES UNDER SECTION 21.1 OF THE ACT FOR 1998 AND SUBSEQUENT YEARS)
1. Ontario Regulation 439/98 is amended by adding the following section:
5. (1) Despite subsection 2 (1), the tax rates set out in Table 4 to this Regulation are prescribed for 2004 for the territories
set out in that Table for the residential property class and the multi-residential property class, as prescribed under the
Assessment Act.
(2) Despite subsection 2 (2), the tax rate equal to 25 per cent of the tax rate for the residential property class set out
opposite the name of a territory in Table 4 to this Regulation is prescribed for 2004 as the tax rate for that territory for the
farm property class and the managed forests property class, as prescribed under the Assessment Act.
2. The Regulation is amended by adding the following Table:
TABLE 4
TAX RATES FOR THE RESIDENTIAL PROPERTY CLASS AND THE MULTI-RESIDENTIAL PROPERTY CLASS
FOR 2004
Territory
Nipissing, District of
Timiskaming Board of Education
Nipissing Combined School Boards
Parry Sound, District of
South River Township School Authority
West Parry Sound Board of Education
East Parry Sound Board of Education
Manitoulin, District of
Manitoulin Locality Education
Sudbury, District of
Sudbury Locality Education
Espanola Locality Education
Chapleau Locality Education
Foleyet DSA Locality Education
Gogama DSA Locality Education
Asquith Garvey DSA Locality Education
Timiskaming, District of
Kirkland Lake Locality Education
Timiskaming Locality Education
Cochrane, District of
Kap SRF and District Locality Education
Cochrane-Iroquois Falls Locality Education
James Bay Lowlands Locality Education
Algoma, District of
Sault Ste. Marie Locality Education
Thunder Bay, District of
Nipigon Red Rock Locality Education
Lake Superior Locality Education
Lakehead Locality Education
Auden DSA Locality Education
Rainy River, District of
Fort Frances/Rainy River Locality Education (assessment roll numbers
Tax Rate — Expressed as a Fraction of Assessed Value
Residential Property Class
Multi-Residential Property Class
0.00222760
0.00128576
0.00280219
0.00025996
0.00233883
0.00159798
0.00381296
0.00473248
0.00131597
0.00077257
0.00019033
0.00152035
0.00474499
0.00100000
0.00264656
0.00256932
0.00240632
0.00055382
0.00086526
0.00397989
0.00049714
0.00107252
0.00196346
0.00020518
0.00202913
0.02335163
0.00848862
2
beginning with “590”)
Fort Frances/Rainy River Locality Education (assessment roll numbers
beginnng with “5903”)
Atikokan Locality Education
Kenora, District of
Kenora Locality Education
Dryden Locality Education (assessment roll numbers beginning with
“6060”)
Dryden Locality Education (assessment roll numbers beginning with
“6093”)
Red Lake Locality Education
Dryden Locality Education (assessment roll numbers beginning with
“6096”)
0.00150434
0.00085430
0.00116123
0.00140993
0.00233502
0.00180685
0.00270841
0.00182264
0.00294191
3. This Regulation shall be deemed to have come into force on January 1, 2004.
Made by:
GREGORY SORBARA
Minister of Finance
Date made: April 26, 2004.
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