Tax Matters - Taxation of Certain Railway, Power Utility Lands
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 2026-10-29.
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. 392/98: TAX MATTERS - TAXATION OF CERTAIN RAILWAY, POWER UTILITY LANDS, Under: Education Act, R.S.O. 1990, c. E.2
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: 220/12.
Legislative History: 494/98, 705/98, 343/99, 408/99, 515/00, 258/01, 133/02, 426/02, 81/04, 201/04, 123/07, 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 |
|
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, Rainy River, 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 2-22 Revoked: O. Reg. 123/07, s. 5.