This is the exact embedded text of the captured official document.
Snapshot 6403a3ee856d · verified 2026-08-23 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
~Oshawa·
By-law 32-2026
of The Corporation of the City of Oshawa
Being a by-law to adopt the estimates of all sums required to be raised by taxation for the
year 2026 and to establish the Tax Rates necessary to raise those sums ("2026 Final Tax
Rate By-law").
Whereas it is necessary for the Council of The Corporation of the City of Oshawa, pursuant to
the Municipal Act, 2001, S.O. 2001 c. 25 ("Municipal Act, 2001 "), to pass a by-law to levy a
separate tax rate on the assessment in each Realty Tax Class; and,
Whereas the Minister of Finance has, pursuant to the Assessment Act, R.S.O. 1990, c. A.31
and its Regulations, prescribed the Realty Tax Classes; and,
Whereas it is necessary for the Council of The Corporation of the City of Oshawa, pursuant to
the Municipal Act, 2001 to levy on the whole rateable property according to the last revised
assessment roll for The Corporation of the City of Oshawa, the sums set forth for various
purposes in Schedule "A" for the current year; and,
Whereas the Regional Municipality of Durham has passed By-laws 2026-006, 2026-007,
2026-008 and 2026-009 to provide a levy and set rates on Area Municipalities; and,
Whereas pursuant to the Education Act, R.S.O. 1990, c. E.2, and the Regulations passed
and to be passed pursuant to that Education Act, The Corporation of the City of Oshawa
levies specified tax rates on the assessment for school purposes; and,
Whereas an interim levy for all Realty Tax Classes was made by the Council of The
Corporation of the City of Oshawa (pursuant to By-law 115-2025, as amended) before the
adoption of the estimates for the current year.
Therefore it is enacted as a by-law of The Corporation of the City of Oshawa as follows:
1.
That for the year 2026, the Corporation of the City of Oshawa (the "City") shall levy
upon the Property Classes set out in Schedule "A", the rates of taxation as set out in
Schedule "A" for City of Oshawa purposes on the current value assessment as also
set out in Schedule "A".
2.
That the City shall also levy upon the Realty Tax Classes set out in Schedule "B" the
rates of taxation prescribed by The Regional Municipality of Durham for its purposes,
and the rates of taxation prescribed by the Province of Ontario for educational
purposes.
3.
That the levy provided for in this 2026 Final Tax Rate By-law shall be reduced by the
amount of the interim levy for 2026.
4.
That the payment of taxes against properties in the Uncapped Realty Tax Classes in
one amount or by instalments. For the purposes of this section, properties in the
"Uncapped Tax Classes" are the properties that are assessed in the Realty Tax
Classes designated by the letters "F", "P", "R" and "T" in the column headed "Realty
Tax Class" on the attached Schedule "A". The date or dates in the year for which the
taxes are imposed on which the taxes or instalments are due:
(a)
The first instalment due on the 30th day of June, 2026.
(b)
The second instalment due on the 29th day of September, 2026.
5.
That the payment of taxes against properties in the Capped Realty Tax Classes in one
amount or by instalments. For the purposes of this section, properties in the "Capped
Tax Classes" are the properties that are assessed in the Realty Tax Classes
designated by the letters "C", "D", "G", "I", "L", "M", "N", "S", and "V" in the column
headed "Realty Tax Class" on the attached Schedule "A". The date or dates in the
year for which the taxes are imposed on which the taxes or instalments are due:
(a)
The first instalment due on the 29th day of September, 2026.
(b)
The second instalment due on the 30th day of October, 2026.
6.
That the municipal tax rates:
(a)
Be levied upon and collected from the property assessment the rates of taxation
set out in this 2026 Final Tax Rate By-law.
(b)
Interim taxes levied in 2026 shall be shown as a reduction from the 2026 tax
levy.
(c)
Special rate, as set by Ontario Regulation 387/98, be levied and collected upon
the rateable property that is in the Utility Right-of-Way and Railway Right-of-
Way property classes, as defined in the Assessment Act, R.S.O. 1990 c. A.31,
as amended.
7.
That the City of Oshawa shall comply with the City of Oshawa Tax Collection Policy,
as amended.
8.
That the Education levies shall be levied and collected upon the whole assessment for
real property with the municipality using the Education tax rates as set out in Ontario
Regulation 400/98.
9.
That all omitted and supplementary taxes levied under the Assessment Act will be due
not less than twenty-one (21) days after demand, and penalties and interest will be
added in the same manner as other tax levies under this 2026 Final Tax Rate By-law.
10.
That Taxation Services is hereby authorized to mail, e-mail, deliver or cause to be
mailed or delivered the notice of taxes due to the address of the residence or place of
business of the person to whom such notice is required to be given.
11.
That the taxes shall be payable, however provided they are paid on or before the due
date as specified herein, to The Corporation of the City of Oshawa in the following:
(a)
City Hall located at 50 Centre Street South, Oshawa, Ontario.
(b)
That the processing of Taxation Services items from the drop box located
outside City Hall at south main entrance are completed the following business
day.
(c)
By mail or courier to Taxation Services, City Hall, 50 Centre Street South,
Oshawa, Ontario, L 1 H 3Z7.
(c)
Any Chartered Bank of Canada to the credit of The Corporation of the City of
Oshawa.
(d)
In accordance with the City of Oshawa pre-authorized payment plans
administered by Taxation Services upon completion of the application process.
(e)
Telephone banking or online electronic fund transfer or payment options as
made available through chartered banks, charges may apply as per the banking
institution.
12.
That pursuant to Section 347 of the Municipal Act, 2001, where any payment is
received on tax accounts, all payment and/or part payment of taxes due and owing be
processed as follows:
(a)
The payment shall first be applied against late payment charges owing in
respect of those taxes according to the length of time the charges have been
owing, with the charges imposed earlier being discharged before charges
imposed later.
(b)
The payment shall then be applied against the taxes owing according to the
length of times they have been owed, with the taxes imposed earlier being
discharged before the taxes imposed later.
(c)
No part payment shall be accepted on account of taxes in respect of which a
tax arrears certificate is registered except under an extension agreement which
has been approved by the Commissioner, Corporate and Finance Services.
(d)
The Commissioner, Corporate and Finance Services is hereby authorized to
accept part payment from time to time on account of any taxes due and to give
a receipt for such payment, provided that acceptance of any such payment shall
not affect the collection of any percentage charge imposed and collectable
under Part IX of the Municipal Act, 2001.
(e)
In default of payment of any instalment of taxes, or any part of any instalment,
by the day named for payment thereof, the subsequent instalment or
instalments shall forthwith become payable.
13.
That the penalty and interest charge to be imposed on unpaid property taxes by at
1.25% on the first day of the month following each month of default.
14.
If any section or portion of this 2026 Final Tax Rate By-law or of Schedule "A" and/or
Schedule "8" is found by a court of competent jurisdiction to be invalid, it is the intent
of Council for the City that all remaining sections and portions of this By-law and of
Schedule "A" and/or Schedule "B" continue in force and effect.
15.
This 2026 Final Tax Rate By-law comes into force on the date of its passage.
The 2026 Final Tax Rate By-law passed this Twenty-seventh day of April, 2026.
~UwA
Laura Davis, Deputy City Clerk
Schedule "A" to City of Oshawa By-law - 2026 Tax Rates
2026 City of Oshawa Tax Rates
RTC - Realty Tax Class
No Education - City & Region Levies Only
PIL - Payment-in-Lieu
RTQ - Realty Tax Qualifier
Taxable Distribution
Realty Tax
Class
Current Value
Assessment
City of Oshawa
Tax Rate
City of Oshawa
Tax Levy
Commercial PIL - Full
CF
54,751,800
0.955834%
$523,336.32
Commercial PIL - No Education
CG
45,221,000
0.955834%
$432,237.69
Commercial PIL - Full - Shared Education
CH
3,090,000
0.955834%
$29,535.27
Commercial PIL - Full - Tenant of Province
CP
930,300
0.955834%
$8,892.12
Commercial Taxable - Full
CT
1,707,508,858
0.955834%
$16,320,950.22
Commercial Taxable - Full - Excess Land
CU
25,721,450
0.955834%
$245,854.36
Commercial PIL - Excess Land
CV
4,929,100
0.955834%
$47,114.01
Commercial Taxable - Full - Vacant Land
CX
63,356,500
0.955834%
$605,582.97
Commercial PIL - Vacant Land
CY
1,581,100
0.955834%
$15,112.69
Commercial PIL - Vacant Land - No Education
CZ
2,032,000
0.955834%
$19,422.55
Office Building PIL - No Education
DG
30,957,400
0.955834%
$295,901.35
Office Building PIL - Full - Tenant of Province
DP
283,800
0.955834%
$2,712.66
Office Building Taxable - Full
DT
71,531,984
0.955834%
$683,727.02
Exempt from Taxation
E
1,609,383,700
0.000000%
$0.00
Farm Taxable - Full
FT
92,015,600
0.131839%
$121,312.45
Parking Lot PIL - Full
GF
5,077,000
0.955834%
$48,527.69
Parking Lot Taxable - Full
GT
12,998,800
0.955834%
$124,246.95
Industrial PIL - Full - Shared Education
IH
4,994,500
1.333883%
$66,620.79
Industrial PIL - Full - Shared Education - Vacant Land
IJ
424,000
1.333883%
$5,655.66
Industrial PIL - Full - Shared Education - Excess Land
IK
163,500
1.333883%
$2,180.90
Industrial Taxable - Full
IT
97,748,170
1.333883%
$1,303,846.22
Industrial Taxable - Full - Excess Land
IU
1,338,700
1.333883%
$17,856.69
Industrial Taxable - Full - Vacant Land
IX
29,885,100
1.333883%
$398,632.27
Industrial PIL - Vacant Land - No Education
IZ
1,843,300
1.333883%
$24,587.47
Large Industrial Taxable - Full
LT
133,257,889
1.333883%
$1,777,504.33
Large Industrial Taxable - Full Excess Land
LU
3,462,908
1.333883%
$46,191.14
Multi-Residential PIL - No Education
MG
576,100
1.230389%
$7,088.27
Schedule "A" to City of Oshawa By-law - 2026 Tax Rates
2026 City of Oshawa Tax Rates
RTC - Realty Tax Class
No Education - City & Region Levies Only
PIL - Payment-in-Lieu
RTQ - Realty Tax Qualifier
Multi-Residential Taxable - Full
MT
1,248,652,932
1.230389%
$15,363,288.32
New Multi-Residential Taxable - Full
NT
213,149,900
0.725115%
$1,545,581.90
Pipeline Taxable - Full
PT
42,984,000
0.810415%
$348,348.78
Residential Taxable - Education Only
RD
7,868,900
0.000000%
$0.00
Residential PIL - No Education
RG
5,484,800
0.659196%
$36,155.58
Residential PIL - Full - Shared Education
RH
282,000
0.659196%
$1,858.93
Residential PIL - Full - Tenant of Province
RP
7,464,400
0.659196%
$49,205.03
Residential Taxable - Full
RT
20,963,461,758
0.659196%
$138,190,301.37
Shopping Centre Taxable - Full
ST
1,011,344,136
0.955834%
$9,666,771.11
Shopping Centre Taxable - Full - Excess Land
SU
2,637,800
0.955834%
$25,212.99
Managed Forest Taxable - Full
TT
3,720,300
0.164799%
$6,131.02
Aggregate Extraction Taxable - Full
VT
286,000
1.085389%
$3,104.21
Total
27,512,401,485
$188,410,589.31
RTC - Realty Tax Class
General - City Region Levies Only
PIL - Payment-in-Lieu
RTQ - Realty Tax Qualifier
Schedule "B" to City of Oshawa By-law - 2026 Tax Rates
2026 City of Oshawa Tax Rates
Taxable Distribution
RTC
/
RT
Q
Current
Value
Assessme
nt
City of
Oshawa
Tax Rate
Region of
Durham Tax
Rate
Education
Rate
Total Tax
Rate
Commercial PIL - Full
CF
54,751,800
0.955834%
1.106562%
0.980000%
3.042396%
Commercial PIL - No Education
CG
45,221,000
0.955834%
1.106562%
0.000000%
2.062396%
Commercial PIL - Full - Shared
Education
CH
3,090,000
0.955834%
1.106562%
0.980000%
3.042396%
Commercial PIL - Full - Tenant of
Province
CP
930,900
0.955834%
1.106562%
0.880000%
2.942396%
Commercial Taxable - Full
CT
1,707,508,858
0.955834%
1.106562%
0.880000%
2.942396%
Commercial Taxable - Full -
Excess Land
CU
25,721,450
0.955834%
1.106562%
0.880000%
2.942396%
Commercial PIL - Excess Land
CV
4,929,100
0.955834%
1.106562%
0.980000%
3.042396%
Commercial Taxable - Full -
Vacant
Land
CX
63,356,500
0.955834%
1.106562%
0.880000%
2.942396%
Commercial PIL - Vacant Land
CY
1,581,100
0.955834%
1.106562%
0.980000%
3.042396%
Commercial PIL - Vacant Land -
No
Education
CZ
2,032,000
0.955834%
1.106562%
0.000000%
2.062396%
Office Building PIL - No Education
DG
30,957,400
0.955834%
1.106562%
0.000000%
2.062396%
Office Building PIL - Full - Tenant
of
Province
DP
283,800
0.955834%
1.106562%
0.880000%
2.942396%
Office Building Taxable - Full
DT
71,531,984
0.955834%
1.106562%
0.880000%
2.942396%
Exempt from Taxation
E
1,609,383,700
0.000000%
0.000000%
0.000000%
0.000000%
Farm Taxable - Full
FT
92,015,600
0.131839%
0.152629%
0.038250%
0.322718%
Parking Lot PIL - Full
GF
5,077,000
0.955834%
1.106562%
0.980000%
3.042396%
Parking Lot Taxable - Full
GT
12,998,800
0.955834%
1.106562%
0.880000%
2.942396%
RTC - Realty Tax Class
General - City Region Levies Only
PIL - Payment-in-Lieu
RTQ - Realty Tax Qualifier
Schedule "B" to City of Oshawa By-law - 2026 Tax Rates
2026 City of Oshawa Tax Rates
Industrial PIL - Full - Shared
Education
IH
4,994,500
1.333883%
1.544226%
1.250000%
4.128109%
Taxable Distribution
RTC /
RTQ
Current Value
Assessment
City of Oshawa
Tax Rate
Region of
Durham Tax
Rate
Education
Rate
Total Tax
Rate
Industrial PIL - Full - Shared
Education - Vacant Land
IJ
424,000
1.333883%
1.544226%
1.250000%
4.128109%
Industrial PIL - Full - Shared
Education - Excess Land
IK
163,500
1.333883%
1.544226%
1.250000%
4.128109%
Industrial Taxable - Full
IT
97,748,170
1.333883%
1.544226%
0.880000%
3.758109%
Industrial Taxable - Full - Excess
Land
IU
1,338,700
1.333883%
1.544226%
0.880000%
3.758109%
Industrial Taxable - Full - Vacant
Land
IX
29,885,100
1.333883%
1.544226%
0.880000%
3.758109%
Industrial PIL - Vacant Land - No
Education
IZ
1,843,300
1.333883%
1.544226%
0.000000%
2.878109%
Large Industrial Taxable - Full
LT
133,257,889
1.333883%
1.544226%
0.880000%
3.758109%
Large Industrial Taxable - Full
Excess Land
LU
3,462,908
1.333883%
1.544226%
0.880000%
3.758109%
Multi-Residential PIL - No
Education
MG
576,100
1.230389%
1.424412%
0.000000%
2.654801%
Multi-Residential Taxable - Full
MT
1,248,652,932
1.230389%
1.424412%
0.153000%
2.807801%
New Multi-Residential Taxable -
Full
NT
213,149,900
0.725115%
0.839460%
0.153000%
1.717575%
Pipeline Taxable - Full
PT
42,984,000
0.810415%
0.938212%
0.880000%
2.628627%
Residential Taxable - Education
Only
RD
7,868,900
0.000000%
0.000000%
0.153000%
0.153000%
Residential PIL - No Education
RG
5,484,800
0.659196%
0.763146%
0.000000%
1.422342%
RTC - Realty Tax Class
General - City Region Levies Only
PIL - Payment-in-Lieu
RTQ - Realty Tax Qualifier
Schedule "B" to City of Oshawa By-law - 2026 Tax Rates
2026 City of Oshawa Tax Rates
Residential PIL - Full - Shared
Education
RH
282,000
0.659196%
0.763146%
0.153000%
1.575342%
Taxable Distribution
RTC /
RTQ
Current Value
Assessment
City of Oshawa
Tax Rate
Region of Durham
Tax Rate
Education
Rate
Total Tax Rate
Residential PIL - Full - Tenant of
Province
RP
7,464,400
0.659196%
0.763146%
0.153000%
1.575342%
Residential Taxable - Full
RT
20,963,461,758
0.659196%
0.763146%
0.153000%
1.575342%
Shopping Centre Taxable - Full
ST
1,011,344,136
0.955834%
1.106562%
0.880000%
2.942396%
Shopping Centre Taxable - Full -
Excess Land
SU
2,637,800
0.955834%
1.106562%
0.880000%
2.942396%
Managed Forest Taxable - Full
TT
3,720,300
0.164799%
0.190787%
0.038250%
0.393836%
Aggregate Extraction Taxable - Full
VT
286,000
1.085389%
1.256547%
0.511000%
2.852936%
Total
27,512,401,485