Tax Matters - Rates under Subsection 255 (1) of the Act
On this page
Current legal reference synchronized from Ontario e-Laws. Open a Learning Centre walkthrough if you need the steps and form numbers. The statute text below is the legal wording.
Who this affects. Anyone who needs the official wording of this legal text. Use a Learning Centre guide if you are starting or answering a process.
Guides on this site.
- How to raise a concern with an Ontario school board
- What an IPRC is in Ontario schools
- Suspension and expulsion basics in Ontario
- How to raise a school-board complaint in Ontario
Government text current to 2026-10-30.
Confirm a critical date on the official source after you read this page.
Public legal information, not legal advice. For advice, contact a lawyer or licensed paralegal who works in this area.
O. Reg. 712/98: TAX MATTERS - RATES UNDER SUBSECTION 255 (1) OF THE ACT, Under: Education Act, R.S.O. 1990, c. E.2
Education Act
ontario REGULATION 712/98
TAX MATTERS — RATES UNDER SUBSECTION 255 (1) OF THE ACT
Consolidation Period: From May 30, 2012 to the e-Laws currency date.
Last amendment: 115/12.
Legislative History: 115/12.
This is the English version of a bilingual regulation.
1. This Regulation governs the levying of rates under subsection 255 (1) of the Act by a board for the purposes of a recreation committee or joint recreation committee on property in territory without municipal organization. O. Reg. 712/98, s. 1.
2. (1) Subject to subsection (2), there shall be a single rate for each property class prescribed under the Assessment Act and the rates for different property classes shall be in the same proportion to each other as the tax rates for school purposes for those classes are to each other. O. Reg. 712/98, s. 2 (1).
(2) If the tax rate for school purposes for a subclass prescribed under the Assessment Act is less than the tax rate for school purposes for the property class, there shall be a single rate under subsection 255 (1) of the Act for the subclass and the rates for the subclass and property class shall be in the same proportion to each other as the tax rates for school purposes for the subclass and property class are to each other. O. Reg. 712/98, s. 2 (2).