Taxation

Corporate Tax

Ontario's combined federal-provincial corporate tax rate of 31.50 per cent is over three percentage points lower than the U.S. average for manufacturing. Payroll taxes in Ontario range from 14% to 23% and generally average 17% - which is lower than in the U.S.

Property Tax

The only tax applied at the municipal level is the property tax, which is calculated as a percentage of the assessed value of a property. To determine the property tax payable, the assessed value is multiplied by the tax rate, which is established by each municipality individually. The assessed value of the property is determined by the Municipal Property Assessment Corporation.

Tax Rates: Comparing WindsorEssex Municipalities

This table offers a comparison of key taxation categories amongst municipalities in the Windsor-Essex Region:

Year Property Taxes Tax rate Taxes on a $200,000 home Commercial Tax Shopping Centre Tax Industrial Tax Large Industrial Tax
LaSalle 2009 Actual 1.4523% $2,904.50 2.7960% 2.9765% 4.5831% 5.9240%
Leamington 2009 Actual 1.6792% $3,358.50 3.0377% 3.241% 5.024% 6.5337%
Kingsville 2009 Actual 1.1785% $2,357.06 2.2032% 2.6675% 4.0514% 5.1888%
Tecumseh 2009 Actual 1.2251% $2,450.20 2.5529% 2.7117% 4.1418% 5.3137%
Lakeshore 2009 Actual 1.1415% $2,283.00 2.4635% 2.6142% 3.9793% 5.0890%
Essex 2009 Actual 1.42% $2,840.00 2.7981% 2.9755% 4.4075% 5.6672%
Amherstburg 2009 Actual 1.3768% $2,753.66 2.7153% 2.8886% 4.43658% 5.7214%
Windsor 2009 Actual 1.8449% $3,689.70 4.9596% 4.9942% 6.1707% 7.7300%
Note: All of the data presented in this table has been gathered from the individual web sites of each of these municipalities.
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