By-law 2026-16 — 2026 Tax Rates and Penalty/Interest (Edwardsburgh/Cardinal)
Edwardsburgh/Cardinal, Ontario
· No. 2026-16
· adopted 2026-03-30
· summary & facts
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unofficial consolidation, the official version is held by the municipal clerk.
CORPORATION OF THE
TOWNSHIP OF EDWARDSBURGH CARDINAL
BY~LAW NO. 2026~16
"A BY~LAW TO PROVIDE FOR THE ADOPTION OF TAX RATES AND
TO PROVIDE FOR PENALTY AND INTEREST IN DEFAULT OF PAYMENT
THEREOF FOR 2026"
WHEREAS the Municipal Act 2001, S.0. 2001, c.25, Subsection 312(2), as
amended, provides that for the purposes of raising the general local municipal levy,
the council of the municipality shall, each year, pass a by~law levying a separate tax
rate, as specified in the by~law on the assessment in each property class in the local
municipality rateable for local municipal purposes;
AND WHEREAS the Council of the Corporation of the Township of Edwardsburgh
Cardinal has prepared estimates setting out the amounts required to be used for
lawful municipal purposes and the amounts required to be raised by taxation in 2026
in accordance with the last revised assessment roll;
AND WHEREAS property classes and tax ratios have been prescribed by the
Minister of Finance under the Assessment Act, RSO 1990, c. A.31, as amended, and
as established by regulation;
AND WHEREAS the Corporation of the United Counties of Leeds and Grenville has
passed By~law 26~08 to set tax ratios and tax rate reductions for prescribed property
subclasses for 2026;
AND WHEREAS the Corporation of the United Counties of Leeds and Grenville has
passed By~law 26~09 to adopt estimates of all sums required for the purposes of the
upper tier municipality and to provide a levy on area municipalities for 2026;
AND WHEREAS the Province of Ontario has passed O.Reg 297/25 (to amend O.
Reg. 400/98) establishing education tax rates for 2026;
NOW THEREFORE the Council of the Corporation of the Township of Edwardsburgh
Cardinal enacts as follows:
1.
That the tax rates, attached hereto as Schedule "A", forming part of this by~law
are hereby adopted and shall be applied against the whole of the assessment
for real property in the respective class for the year 2026.
2.
That every owner of property assessed shall be taxed according to the tax
rates in this by~law and such tax shall become due and payable on the 31®
day of August 2026 and non~payment of the amount, as noted, on the date
stated in accordance with this section shall constitute default.
3.
On all taxes of the levy, which are in default on the 1® day of the month
following the due date, a penalty of one and one quarter percent (1~1/4%) shall
be added and thereafter a penalty of one and one quarter percent (1~1/4%)
per month will be added on the 1st day of each and every month the default
continues, until December 31§, 2026.
4.
On the taxes in default on January 15, 2027, interest shall be added at the rate
of one and one quarter percent (1~1/4%) per month for each month or fraction
thereof in which the default continues.
5.
Notwithstanding paragraph 3, for owners enrolled and in good standing in the
pre~authorized payment plan, no discount shall be allowed on prepayments,
and no penalty shall be charged on current levies.
10.
Where any payment is received on account of taxes, the payment shall first be
applied against penalty and interest owing in respect of those taxes according
to the length of time the charges have been owing, with charges imposed
earlier being discharged before charges imposed later and then shall be
applied against the taxes owing according to the length of time they have been
owing, with taxes imposed earlier being discharged before taxes imposed
later.
Penalties and interest added in default shall become due and payable and
shall be collected as if the same had originally been imposed and formed part
of such unpaid tax levy.
The Tax Collector, not later than 21 days prior to the date that the tax bill is
due, shall mail or cause the same to be mailed to the residence or place of
business of such person indicated on the last revised assessment roll, a
written or printed notice specifying the amount of taxes payable, the respective
date by which they are to be paid to avoid penalty and the particulars of the
penalties imposed by this by~law for late payments. If the taxpayer so directs
in writing, the Tax Collector shall send the notice specifying amount of taxes
payable by electronic mail.
That taxes are payable to the Township of Edwardsburgh Cardinal and may
be paid at the Municipal Office, 18 Centre Street, Spencerville or at the Royal
Bank of Canada, Kemptville and Prescott Branches and/or at any commercial
bank in Canada.
.
That any surplus from Township operations for 2026 be transferred to
Reserves for Capital Expenditures apportioned based on a 10~year capital
forecast or allocated by resolution of Municipal Council.
Read a first and second time in open Council this 30 day of March, 2026.
Read a third time, passed, signed and sealed in open Council this 30 day of March,
2026.
Tory Deschamps (Apr 2, 2026 12:16:15 EDT)
Mayor
Clerk
TOWNSHIP OF EDWARDSBURGH/CARDINAL
Schedule A
Bylaw 2026~16
]
2026 RATES
Class
Township
County
School
Total
Taxable
RT
Residential Taxable: Full
0.00774334l
0.00462121|
_ 0.00153000|
_ 0.01389455
R1
Residential Taxable: Farmiand 1
0.00309734|
0.00184848|
0.00612000|
_ 0.01106582
MT
Multi~Residential Taxable: Full
0.00774334|l
0.00462121]
_ 0.00153000]_0.01389455
CT
Commercial Taxable: Full, General
0.01042564]
0.00622200|
0.00880000|
0.02544764
CM
Commercial Taxable: Full, General
0.01042564]
0.00622200|
0.00000000]
_0.01664764
CU
Commercial Taxable: Excess Land
0.01042564]
_ 0.00622200|
0.00880000| _ 0.02544764
CX
Commercial Taxable: Vacant Land
0.01042564|
0.00622200|
0.00880000|_0.02544764
C1
Commercial Taxable: Farmland
1
0.00309734]
0.00184848]
0.00061200|
0.00555782
CZ
Commerical Taxable: Small~Scale On~Farm Business
0.00260641|
0.00155550|_0.00220000|_0.00636191
OT
Commerical Office Taxable: Full
0.010425641_0.00622200|
_0.00880000|
_ 0.02544764
DU
Commercial Office; Vacant Land
0.01042564|
0.00622200|
0.00880000|
0.02544764
FT
Farm Taxable: Full
0.00193584|
0.00115530|
0.000%8250)|
0.00347364
IT
Industrial Taxable: Full
0.01402629|
0.00837086|
_ 0.00880000]|_0.03119715
17
Industrial Taxable: Small ~Scale On~Farm Business
0.00350657|
0.00209295|
0.00220000|
_ 0.00779952
IU
Industrial Taxable: Excess Land
0.01402629!
_ 0.00837086|
0.00880000|
0.03119715
IX
Industrial Taxable: Vacant Land
0.01402629|
0.00837086|
0.00880000|
0.03119715
LT
Large Industrial Taxable: Full
0.02170846|
0.01295556|
0.00880000|
_ 0.04346402
LV
Large Industrial Taxable: Excess Land
©.02170846)
0.01295556|
0.00880000|
0.04346402
PT
Pipelines Taxable: Full
0.01281600|
0.00764857|
0.00880000|_0.02926457
ST
Shopping Centre Taxable: Full
0.01042564]|
0.00622200|
0.00880000|
0.02544764
SU
Shopping Centre:Taxable: Excess Land (Vacant)
0.01042564|
0.00622200|
0.00880000|
0.02544764
TT
Managed Forest Taxable: Full
0.00193584|
0.00115530|
_ 0.00038250|
0.00347364
VT
Aggregate Extraction Taxable
0.01141328|
0.00681142]
0.00044000|
0.01866470
Payment In lieu
RH
Residential Taxable: Full, Shared PIL
0.00774334]|
0.00462121l
_ 0.00153000|_0.01389455
RP
Residential Provincial Tenant
0.00774334|
0.00462121|
0.00153000}
0.01389455
RF
Residential PIL: Full
0.00774334)
0.00462121|
_ 0.00153000]
_ 0.01389455
RG
Residential PIL: General
0.00774334l
_ 0.00462121|
_ 0.00000000|_0.01236455
CH
Commercial Taxable: Full, Shared PIL
0.01042564]
0.008622200|
0.01250000|
0.02914764
CK
Commercial Taxable: Excess Land Shared PIL
0.01042564|
0.00622200|
0.01250000|
0.02914764
CP
Commercial PIL~ Full, Taxable Tenant of Province
0.01042564|
0.00622200|
0.00880000|
0.02544764
CF
Commercial PIL: Full
0.01042564|
0.00622200|
0.01250000]
0.02914764
CG
Commercial PIL: General
0.01042564l
_ 0.00622200|
_ 0.00000000]|
_ 0.01664764
H
Industrial Taxable: Full, Shared PIL
0.01402629]|
0.00837086|
0.01250000|
_ 0.03489715
G
Industrial PIL: General
0.01402629|
0.00837086l
0.00000000|
0.02239715
K
Industrial Taxable: Excess Land Shared PIL
0.01402629|
0.00837086)
0.00880000|
_ 0.03119715
P
industrial Provincial Tenant
0.01402629]|
0.00837086)
_0.01250000|
_ 0.03489715
Z
Industrial PIL: General Vacant Land
0.01402629|
0.00837086)
0.01250000|
0.03489715
FP
Farmlands Provincial Tenant
0.00193584]
0.00115530|
_ 0.00038250|
0.00347364
HF
Landfill
0.01042564|
0.00622200|
0.01133835|
0.02798599