The government is announcing a plan to address the property tax burden of Ontario businesses and significantly reduce the wide variation in Business Education Tax (BET) rates. Under the government's plan, the Province will implement a $540 million cut to high BET rates over the next seven years.
Table 1 shows the projected BET cuts for Industrial, Commercial and Pipeline property classes for municipalities across the province.
The projected BET cuts are shown for 2014 when the tax decreases will be fully implemented. Over the next seven years, the government will cut business education taxes by $540 million - lowering high BET rates down to a maximum rate of 1.60%. BET rates that are currently below 1.60% will not be increased.
Projections are based on 2007 BET rates and 2005 assessments. BET rates may need to be recalculated in 2009 and future years to adjust for the impact of reassessment-related changes.
Therefore, once the initiative is fully implemented, actual cuts may vary somewhat from these projections. Note: In some municipalities, there may be no properties in either of the Industrial, Commercial and/or Pipeline property class. Property classes shown for each municipality in Table 1 reflect only those which contain at least one property.
| Municipality | Property Class | Fully Implemented | |
|---|---|---|---|
| Projected 2014 Tax Cut ($) | Projected 2014 Tax Cut (%) | ||
| Alberton Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 46,634 | 68% | |
| Allan Water DSA Locality Education | Commercial | - | - |
| Armour Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Armstrong DSA Locality Education | Commercial | - | - |
| Armstrong Township of | Industrial | 6,901 | 17% |
| Commercial | 8,432 | 8% | |
| Pipeline | - | - | |
| Asquith Garvey DSA Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Assiginack Township of | Industrial | - | - |
| Commercial | - | - | |
| Atikokan Board | Industrial | 33,151 | 45% |
| Commercial | 4,446 | 16% | |
| Pipeline | 68,790 | 79% | |
| Atikokan Township of | Industrial | 34,774 | 34% |
| Commercial | 150,721 | 46% | |
| Pipeline | 27,142 | 45% | |
| Auden Board | Commercial | - | - |
| Baldwin Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Barrie City of | Industrial | 93,807 | 2% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Barrie Island Township of | Industrial | - | - |
| Belleville City of | Industrial | 699,913 | 33% |
| Commercial | 3,358,625 | 25% | |
| Pipeline | 878 | 0% | |
| Billings Township of | Industrial | - | - |
| Commercial | - | - | |
| Black River - Matheson Township of | Industrial | 16,927 | 19% |
| Commercial | 82,095 | 29% | |
| Pipeline | - | - | |
| Blind River T | Industrial | 64,991 | 28% |
| Commercial | 159,412 | 39% | |
| Pipeline | 20,322 | 28% | |
| Bonfield Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Brant City of | Industrial | 1,101,082 | 39% |
| Commercial | 487,007 | 14% | |
| Pipeline | 59,202 | 18% | |
| Brantford City of | Industrial | 3,267,194 | 43% |
| Commercial | 3,001,561 | 21% | |
| Pipeline | 2,130 | 1% | |
| Brethour Township of | Pipeline | 4,310 | 43% |
| Brockville City of | Industrial | 383,764 | 30% |
| Commercial | 1,564,506 | 29% | |
| Pipeline | 32 | 0% | |
| Bruce City of (Includes 8 lower tier municipalities) |
Industrial | 252,596 | 26% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Bruce Mines T | Industrial | 765 | 9% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Burk's Falls Village of | Industrial | 960 | 2% |
| Commercial | - | - | |
| Burpee and Mills Township of | Commercial | - | - |
| Pipeline | - | - | |
| Calvin Township of | Industrial | 6,389 | 9% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Carling Township of | Industrial | - | - |
| Commercial | - | - | |
| Casey Township of | Industrial | 1,310 | 47% |
| Commercial | - | - | |
| Central Manitoulin Township of | Industrial | - | - |
| Commercial | - | - | |
| Chamberlain Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Chapleau Board | Industrial | - | - |
| Commercial | - | - | |
| Chapleau Township of | Industrial | - | - |
| Commercial | - | - | |
| Chapple Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 41,561 | 70% | |
| Charlton and Dack Municipality of | Pipeline | - | - |
| Chatham-Kent Municipality of | Industrial | 2,475,046 | 44% |
| Commercial | 2,400,406 | 18% | |
| Pipeline | 102,220 | 8% | |
| Chisholm Township of | Industrial | - | - |
| Commercial | - | - | |
| Cobalt T | Commercial | 8,228 | 36% |
| Pipeline | - | - | |
| Cochrane T | Industrial | - | - |
| Commercial | 120,894 | 26% | |
| Pipeline | - | - | |
| Cochrane-Iroq Falls/Br-Math Locality | Industrial | 11,049 | 22% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Coleman Township of | Industrial | 25,235 | 57% |
| Commercial | 3,630 | 16% | |
| Pipeline | - | - | |
| Conmee Township of | Industrial | - | - |
| Commercial | - | - | |
| Cornwall City of | Industrial | 1,035,173 | 46% |
| Commercial | 3,329,449 | 34% | |
| Pipeline | 18,197 | 13% | |
| Dawson Township of | Industrial | - | - |
| Commercial | 5,012 | 36% | |
| Pipeline | 29,787 | 49% | |
| Dorion Township of | Commercial | 23,405 | 47% |
| Pipeline | 37,984 | 46% | |
| Dryden 1 ( Wainwright) | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 12,570 | 12% | |
| Dryden 3 (Vermillion Bay) | Commercial | 87 | 4% |
| Pipeline | 1,947 | 2% | |
| Dryden Board | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 361,339 | 20% | |
| Dryden City of | Industrial | 1,332,035 | 54% |
| Commercial | 12,425 | 1% | |
| Pipeline | - | - | |
| Dubreuilville Township of | Industrial | 43,810 | 40% |
| Commercial | 10,861 | 19% | |
| Dufferin City of (Includes 8 lower tier municipalities) |
Industrial | 759,717 | 30% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Durham Region of (Includes 8 lower tier municipalities) |
Industrial | 5,775,048 | 22% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Ear Falls Township of | Industrial | 114,009 | 49% |
| Commercial | 22,054 | 22% | |
| Pipeline | 19,272 | 41% | |
| East Ferris Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 15,073 | 19% | |
| East Parry Sound Board Of Education | Industrial | 813 | 24% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Elgin City of (Includes 7 lower tier municipalities) |
Industrial | 1,722,053 | 50% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Elliot Lake City of | Industrial | 8,682 | 43% |
| Commercial | 214,381 | 35% | |
| Pipeline | - | - | |
| Emo Township of | Industrial | 57 | 17% |
| Commercial | - | - | |
| Pipeline | 25,155 | 62% | |
| Englehart T | Industrial | 97,838 | 33% |
| Commercial | 5,426 | 5% | |
| Pipeline | 1,253 | 19% | |
| Espanola Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Espanola T | Industrial | 537,937 | 52% |
| Commercial | 119,460 | 19% | |
| Pipeline | 2,715 | 13% | |
| Essex City of (Includes 7 lower tier municipalities) |
Industrial | 5,445,180 | 36% |
| Commercial | - | - | |
| Pipeline | 282,057 | 18% | |
| Evanturel Township of | Industrial | - | 36% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Fauquier-Strickland Township of | Industrial | - | - |
| Commercial | 333 | 6% | |
| Pipeline | - | - | |
| Ferland DSA Locality Education | Commercial | - | - |
| Foleyet DSA Board | Commercial | - | - |
| Fort Frances/Rainy River Board | Industrial | - | - |
| Commercial | - | - | |
| Fort Frances T | Industrial | 178,571 | 27% |
| Commercial | 539,759 | 35% | |
| Pipeline | 10,014 | 24% | |
| French River Municipality of | Industrial | 8,077 | 18% |
| Commercial | - | - | |
| Frontenac City of (Includes 4 lower tier municipalities) |
Industrial | 24,480 | 25% |
| Commercial | 84,968 | 13% | |
| Gananoque Separated Town | Industrial | 148,835 | 43% |
| Commercial | 264,478 | 23% | |
| Pipeline | - | - | |
| Gauthier Township of | Industrial | - | - |
| Commercial | - | - | |
| Gillies Township of | Industrial | - | - |
| Commercial | - | - | |
| Gogama DSA Locality Education | Commercial | - | - |
| Gordon Township of | Industrial | - | - |
| Commercial | - | - | |
| Gore Bay T | Industrial | - | - |
| Commercial | - | - | |
| Greater Sudbury City of | Industrial | 3,930,290 | 43% |
| Commercial | 4,402,377 | 19% | |
| Pipeline | - | - | |
| Greenstone Municipality of | Industrial | 112,931 | 29% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Grey City of (Includes 9 lower tier municipalities) |
Industrial | 1,158,016 | 40% |
| Commercial | 1,528,101 | 14% | |
| Pipeline | - | - | |
| Guelph City of | Industrial | 4,994,774 | 39% |
| Commercial | 3,416,843 | 17% | |
| Pipeline | 136,375 | 29% | |
| Haldimand T | Industrial | 1,613,005 | 38% |
| Commercial | 384,282 | 12% | |
| Pipeline | 175,783 | 18% | |
| Haliburton City of (Includes 4 lower tier municipalities) |
Industrial | - | - |
| Commercial | - | - | |
| Halton Region of (Includes 4 lower tier municipalities) |
Industrial | 7,257,834 | 17% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Hamilton City of | Industrial | 1,690,346 | 10% |
| Commercial | 6,977,976 | 10% | |
| Pipeline | - | - | |
| Harley Township of | Industrial | 4,143 | 39% |
| Commercial | - | - | |
| Harris Township of | Industrial | - | - |
| Commercial | 470 | 7% | |
| Pipeline | - | - | |
| Hastings City of (Includes 14 lower tier municipalities) |
Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Hearst Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Hearst T | Industrial | 307 | 0% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Hilliard Township of | Pipeline | 6,559 | 50% |
| Hilton Beach Village of | Industrial | - | - |
| Commercial | - | - | |
| Hilton Township of | Industrial | - | - |
| Commercial | - | - | |
| Hornepayne Township of | Industrial | - | - |
| Commercial | - | - | |
| Hudson Township of | Industrial | - | - |
| Commercial | 343 | 9% | |
| Pipeline | - | - | |
| Huron City of (Includes 9 lower tier municipalities) |
Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Huron Shores Municipality of | Industrial | - | - |
| Commercial | 13,190 | 15% | |
| Pipeline | - | - | |
| Ignace Township of | Industrial | - | - |
| Commercial | 171 | 0% | |
| Pipeline | - | - | |
| Iroquois Falls T | Industrial | 395,113 | 42% |
| Commercial | 51,890 | 24% | |
| Pipeline | - | - | |
| James Bay Lowlands Board | Commercial | 3,871 | 23% |
| James Township of | Industrial | 1,251 | 2% |
| Commercial | 14,708 | 47% | |
| Jocelyn Township of | Industrial | - | - |
| Commercial | - | - | |
| Johnson Township of | Commercial | - | - |
| Pipeline | - | - | |
| Joly Township of | Commercial | - | - |
| Kapuskasing Board | Industrial | - | - |
| Commercial | 226 | 11% | |
| Pipeline | - | - | |
| Kapuskasing T | Industrial | 605,197 | 50% |
| Commercial | 341,480 | 25% | |
| Pipeline | - | - | |
| Kawartha Lakes City of | Industrial | 409,719 | 30% |
| Commercial | - | - | |
| Pipeline | 45,678 | 24% | |
| Kearney T | Industrial | - | - |
| Commercial | - | - | |
| Keewatin-Patricia Dist Locality Ed | Commercial | - | - |
| Kenora Board | Industrial | - | - |
| Commercial | 23,501 | 15% | |
| Pipeline | 300,728 | 33% | |
| Kenora City of | Industrial | 1,001,495 | 48% |
| Commercial | 322,745 | 12% | |
| Pipeline | - | - | |
| Kerns Township of | Commercial | - | - |
| Pipeline | - | - | |
| Killarney Municipality of | Industrial | - | - |
| Commercial | - | - | |
| Kingston City of | Industrial | 1,227,996 | 40% |
| Commercial | 4,610,314 | 19% | |
| Pipeline | 65,980 | 11% | |
| Kirkland Lake Board | Industrial | 41,577 | 50% |
| Commercial | 86,448 | 26% | |
| Pipeline | 74,574 | 7% | |
| Kirkland Lake T | Industrial | 89,796 | 32% |
| Commercial | 375,789 | 43% | |
| Pipeline | - | - | |
| La Vallee Township of | Industrial | 351 | 6% |
| Commercial | - | - | |
| Pipeline | 30,426 | 72% | |
| Laird Township of | Industrial | - | - |
| Commercial | - | - | |
| Lake Superior Board | Industrial | 89,786 | 17% |
| Commercial | 46,368 | 38% | |
| Lake of the Woods Township of | Commercial | - | - |
| Lakehead Board | Industrial | 30,687 | 55% |
| Commercial | 9,052 | 11% | |
| Pipeline | 178,833 | 40% | |
| Lambton City of (Includes 11 lower tier municipalities) |
Industrial | 4,432,012 | 45% |
| Commercial | 2,877,394 | 16% | |
| Pipeline | - | - | |
| Lanark City of (Includes 8 lower tier municipalities) |
Industrial | 669,853 | 44% |
| Commercial | 239,250 | 6% | |
| Pipeline | 91,412 | 20% | |
| Larder Lake Township of | Industrial | - | - |
| Commercial | 3,214 | 14% | |
| Latchford T | Commercial | 9,487 | 44% |
| Pipeline | 17,945 | 4% | |
| Leeds & Grenville City of (Includes 10 lower tier municipalities) |
Industrial | 884,094 | 49% |
| Commercial | 145,629 | 4% | |
| Pipeline | 181,158 | 16% | |
| Lennox and Addington City of (Includes 4 lower tier municipalities) |
Industrial | 1,253,924 | 49% |
| Commercial | 492,240 | 17% | |
| Pipeline | - | - | |
| London City of | Industrial | 5,657,336 | 44% |
| Commercial | 28,012,238 | 34% | |
| Pipeline | 282,708 | 20% | |
| Macdonald Meredith et al Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Machar Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Machin Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 13,328 | 2% | |
| Magnetawan Municipality of | Industrial | - | - |
| Commercial | - | - | |
| Manitoulin Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Manitouwadge Township of | Industrial | 19,997 | 53% |
| Commercial | 63,828 | 40% | |
| Marathon T | Industrial | 69,251 | 22% |
| Commercial | 99,863 | 23% | |
| Markstay-Warren Municipality of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 64,455 | 52% | |
| Matachewan Township of | Industrial | 3,684 | 43% |
| Commercial | 1,318 | 23% | |
| Mattawa T | Industrial | 150 | 30% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Mattawan Township of | Commercial | 1,520 | 19% |
| Pipeline | 38 | 38% | |
| Mattice - Val Cote Township of | Industrial | 1,677 | 42% |
| Commercial | 15,954 | 7% | |
| Pipeline | - | - | |
| McDougall Township of | Industrial | 1,843 | 9% |
| Commercial | - | - | |
| McGarry Township of | Industrial | - | - |
| Commercial | - | - | |
| McKellar Township of | Industrial | - | - |
| Commercial | - | - | |
| McMurrich-Monteith Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Michipicoten Township of | Industrial | 3,517 | 8% |
| Commercial | 145,792 | 28% | |
| Middlesex City of (Includes 8 lower tier municipalities) |
Industrial | 823,759 | 30% |
| Commercial | 59,269 | 1% | |
| Pipeline | 118,330 | 4% | |
| Mine Centre DSA Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Missarenda DSA Locality Education | Industrial | - | - |
| Commercial | - | - | |
| Moonbeam Township of | Industrial | - | - |
| Commercial | 16,856 | 40% | |
| Pipeline | - | - | |
| Moosonee T | Industrial | - | - |
| Commercial | - | - | |
| Morley Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 32,262 | 72% | |
| Municipality of Callandar | Industrial | 71 | 1% |
| Commercial | - | - | |
| Muskoka District (Includes 6 lower tier municipalities) |
Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Nairn and Hyman Township of | Industrial | 43,029 | 38% |
| Commercial | 21,682 | 28% | |
| Pipeline | 15,952 | 57% | |
| Neebing Municipality of | Commercial | - | - |
| Pipeline | 1,739 | 74% | |
| Niagara Region of (Includes 12 lower tier municipalities) |
Industrial | 6,273,885 | 39% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Nipigon Red Rock Board | Commercial | - | - |
| Pipeline | 44,985 | 13% | |
| Nipigon Township of | Industrial | 88 | 0% |
| Commercial | 85,668 | 39% | |
| Pipeline | 5,572 | 12% | |
| Nipissing Board | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | 375,415 | 37% | |
| Nipissing Township of | Industrial | - | - |
| Commercial | - | - | |
| Norfolk T | Industrial | 641,666 | 39% |
| Commercial | 975,232 | 17% | |
| Pipeline | 71,854 | 11% | |
| North Bay City of | Industrial | 177,264 | 14% |
| Commercial | 2,967,172 | 30% | |
| Pipeline | - | - | |
| Northeastern Manitoulin & The Isl. T | Industrial | - | - |
| Commercial | - | - | |
| Northumberland City of (Includes 7 lower tier municipalities) |
Industrial | 1,896,675 | 52% |
| Commercial | 1,646,821 | 19% | |
| Pipeline | 23,178 | 2% | |
| O'Connor Township of | Industrial | - | - |
| Commercial | - | - | |
| Oliver Paipoonge Municipality of | Industrial | 91,960 | 46% |
| Commercial | 56,129 | 13% | |
| Pipeline | 5,123 | 10% | |
| Opasatika Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Orillia City of | Industrial | 209,882 | 22% |
| Commercial | 360,641 | 6% | |
| Pipeline | 50,202 | 34% | |
| Ottawa City of | Industrial | 7,884,067 | 26% |
| Commercial | 25,753,167 | 12% | |
| Pipeline | 225,151 | 7% | |
| Oxford City of (Includes 8 lower tier municipalities) |
Industrial | 5,036,120 | 45% |
| Commercial | 3,002,353 | 22% | |
| Papineau-Cameron Township of | Industrial | 1,950 | 5% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Parry Sound T | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Peel Region of (Includes 3 lower tier municipalities) |
Industrial | 12,096,058 | 10% |
| Commercial | - | - | |
| Pipeline | 35,107 | 1% | |
| Pelee Township of | Industrial | - | - |
| Commercial | - | - | |
| Pembroke City of | Industrial | 141,733 | 46% |
| Commercial | 634,582 | 24% | |
| Pipeline | - | - | |
| Perry Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Perth City of (Includes 4 lower tier municipalities) |
Industrial | 546,257 | 29% |
| Commercial | - | - | |
| Pipeline | 19,967 | 11% | |
| Peterborough City of | Industrial | 1,289,759 | 45% |
| Commercial | 2,465,125 | 18% | |
| Pipeline | - | - | |
| Peterborough City of (Includes 8 lower tier municipalities) |
Industrial | 320,802 | 32% |
| Commercial | - | - | |
| Pickle Lake Township of | Industrial | - | - |
| Commercial | - | - | |
| Plummer Additional Township of | Industrial | 31 | 4% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Powassan Municipality of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Prescott and Russell City of (Includes 8 lower tier municipalities) |
Industrial | 583,079 | 37% |
| Commercial | 90,942 | 2% | |
| Pipeline | - | - | |
| Prescott Separated Town | Industrial | 86,152 | 46% |
| Commercial | 90,853 | 13% | |
| Pipeline | - | - | |
| Prince Edward County City of | Industrial | 101,233 | 22% |
| Commercial | - | - | |
| Pipeline | - | - | |
| Prince Township of | Industrial | - | - |
| Commercial | 1,078 | 9% | |
| Quinte West City of | Industrial | 536,472 | 36% |
| Commercial | 631,307 | 15% | |
| Pipeline | - | - | |
| Rainy River T | Industrial | 1,533 | 22% |
| Commercial | 13,233 | 19% | |
| Pipeline | 2,377 | 41% | |
| Rainy River Dist Locality Ed | Industrial | - | - |
| Commercial | - | - | |
| Red Lake Board | Commercial | - | - |
| Pipeline | 6,364 | 13% | |
| Red Lake Municipality of | Industrial | 387,597 | 45% |
| Commercial | 155,225 | 24% | |
| Red Rock Township of | Industrial | 354,349 | 54% |
| Commercial | 2,429 | 9% | |
| Pipeline | - | - | |
| Renfrew City of (Includes 17 lower tier municipalities) |
Industrial | 966,802 | 45% |
| Commercial | 694,388 | 11% | |
| Ryerson Township of | Industrial | - | - |
| Commercial | - | - | |
| Sables-Spanish Rivers Township of | Industrial | - | - |
| Commercial | 3,960 | 3% | |
| Sault Ste Marie City of | Industrial | 2,302,762 | 46% |
| Commercial | 2,450,616 | 23% | |
| Pipeline | 24,323 | 8% | |
| Sault Ste. Marie Board | Industrial | 11,944 | 38% |
| Commercial | 78,875 | 33% | |
| Savant Lake DSA Board | Commercial | - | - |
| Schreiber Township of | Commercial | 71,613 | 49% |
| Seguin Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Shedden Township of | Industrial | 7 | 5% |
| Commercial | 2,333 | 7% | |
| Shuniah Township of | Industrial | 11,210 | 55% |
| Commercial | 97,703 | 49% | |
| Pipeline | 163,760 | 44% | |
| Simcoe City of (Includes 16 lower tier municipalities) |
Industrial | 3,995,820 | 35% |
| Commercial | - | - | |
| Pipeline | 178,997 | 8% | |
| Sioux Lookout T | Industrial | 32,917 | 42% |
| Commercial | - | - | |
| Smiths Falls Separated Town | Industrial | 265,734 | 41% |
| Commercial | 502,131 | 26% | |
| Pipeline | 139 | 0% | |
| Smooth Rock Falls T | Industrial | 68,802 | 37% |
| Commercial | 97,652 | 28% | |
| Pipeline | - | - | |
| South Algonquin Township of | Industrial | - | - |
| Commercial | - | - | |
| South River Village of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| South River T.S.A. | Commercial | - | - |
| St Joseph Township of | Industrial | - | - |
| Commercial | - | - | |
| St Marys Separated Town | Industrial | 501,737 | 36% |
| Commercial | - | - | |
| Pipeline | 400 | 1% | |
| St Thomas City of | Industrial | 1,454,208 | 47% |
| Commercial | 873,224 | 19% | |
| Pipeline | - | - | |
| St. Charles Municipality of | Commercial | - | - |
| Pipeline | 5,149 | 43% | |
| Stormont,Dundas & Glengarry City of (Includes 6 lower tier municipalities) |
Industrial | 764,959 | 45% |
| Commercial | 1,023,331 | 21% | |
| Pipeline | - | - | |
| Stratford City of | Industrial | 1,315,476 | 46% |
| Commercial | 1,734,179 | 30% | |
| Pipeline | - | - | |
| Strong Township of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Sturgeon Lake Board | Commercial | - | - |
| Sudbury Locality Education | Industrial | 632 | 26% |
| Commercial | 5,381 | 9% | |
| Summer Beaver DSA Locality Education | Commercial | - | - |
| Sundridge Village of | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Tarbutt and Tarbutt Add'nl Township of | Industrial | 161 | 3% |
| Commercial | - | - | |
| Tehkummah Township of | Industrial | - | - |
| Commercial | - | - | |
| Temagami Municipality of | Industrial | 30,661 | 44% |
| Commercial | 76,517 | 19% | |
| Pipeline | - | - | |
| Terrace Bay Township of | Industrial | 404,379 | 45% |
| Commercial | 20,427 | 20% | |
| The Archipelago Township of | Industrial | - | - |
| Commercial | - | - | |
| The North Shore Township of | Industrial | 13,297 | 20% |
| Commercial | 16,507 | 38% | |
| Thessalon T | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Thornloe Village of | Industrial | 224 | 16% |
| Commercial | - | - | |
| Thunder Bay City of | Industrial | 5,498,911 | 55% |
| Commercial | 8,491,388 | 38% | |
| Pipeline | 203,095 | 33% | |
| Timiskaming Board Of Education | Commercial | - | - |
| Pipeline | - | - | |
| Timiskaming Board (Timiskaming pt.) | Industrial | 29,161 | 50% |
| Commercial | 81,240 | 30% | |
| Pipeline | 7,170 | 3% | |
| Temiskaming Shores City of | Industrial | 65,276 | 29% |
| Commercial | 809,444 | 36% | |
| Pipeline | - | - | |
| Timmins City of | Industrial | 2,104,165 | 46% |
| Commercial | 738,213 | 15% | |
| Pipeline | 75,578 | 29% | |
| Toronto City | Industrial | 26,428,285 | 22% |
| Commercial | 205,069,209 | 19% | |
| Pipeline | 566,865 | 11% | |
| Upsala DSA Board | Industrial | - | - |
| Commercial | - | - | |
| Pipeline | - | - | |
| Val Rita-Harty Township of | Industrial | 232 | 22% |
| Commercial | 4,530 | 17% | |
| Pipeline | - | - | |
| Waterloo Region of (Includes 7 lower tier municipalities) |
Industrial | 16,370,991 | 39% |
| Commercial | 19,586,347 | 22% | |
| Pipeline | - | - | |
| Wellington City of (Includes 7 lower tier municipalities) |
Industrial | 1,596,070 | 32% |
| Commercial | - | - | |
| Pipeline | 105,324 | 21% | |
| West Nipissing Municipality of | Industrial | 6,123 | 11% |
| Commercial | - | - | |
| Pipeline | 29,631 | 24% | |
| West Parry Sound BOE | Industrial | - | - |
| Commercial | - | - | |
| Whitestone Municipality of | Industrial | - | - |
| Commercial | - | - | |
| White River Township of | Industrial | 18,395 | 14% |
| Commercial | 41,118 | 40% | |
| Windsor City of | Industrial | 9,719,032 | 45% |
| Commercial | 4,739,697 | 11% | |
| Pipeline | 120,925 | 14% | |
| York Region of (Includes 9 lower tier municipalities) |
Industrial | 2,788,425 | 4% |
| Commercial | - | - | |
| Pipeline | 274,793 | 9% | |