School Tax Support

In Ontario, Catholics are the only people allowed a choice of supporting the Public School or Catholic School system by directing the education portion of their property taxes to the system of their choice.

Residential taxes must be directed to one system or the other.  People in mixed religious relationships living at the same address involving one Roman Catholic partner must decide which school system to support.  In order to direct their property taxes to the Catholic schools, they are obligated to sign a simple lease.

Provincial law states that only Roman Catholic owners or tenants are allowed to direct their residential property taxes to the Catholic School system.  As a result, joint or sole owners and tenants in mixed religious relationships where the non-Catholic partner is listed as an owner or tenant must direct their property taxes to the Public School system.

However, a very simple court-approved method of allowing the property taxes to be directed to the Catholic School system exists.  It is accomplished with a simple lease agreement (OM B case #7819-64 decision dated May 10, 1965).  Unless this lease is on file, the Region as Assessment computer is automatically programmed to assign the support to the Public School system to satisfy the meaning of the Provincial law mentioned above.

This lease is simply a technical tool designed to give the Roman Catholic the sole right to determine the school support of her or his residence in order to comply with the meaning of the law.

Answers to frequently asked questions concerning the Catholic School Assessment Lease are:

  • The lease does not change the existing agreements such as ownership or a tenant lease arrangement in any way.
  • The technical change that the lease creates of the assessment roll is that the Catholic becomes the tenant (T) and the non-Catholic becomes the spouse (S). a result correspondence as the Please do not change this on any future Provincial Enumeration form where for example co-owners (O.O.) or co-tenants (T.T.) will now, as of the technical change, be listed as tenant (T) and spouse (S).   If the (T) and (S) are changed, the support reverts back to the Public School System.
  • Provincial legislation stipulates that all school property tax supports the Public School system unless Catholic take the initiative to change their support to the Catholic School system.  Thus, when a Catholic School Supporter moves from one residence to another, the property tax designation must again be initiated by the Catholic for the new residence, or it automatically supports the Public School system.
  • In a rental situation such as an apartment, it is the tenant not the landlord, who directs the property taxes.  These taxes are included in the rent.
  • In Municipal School Board elections, Provincial law states that only Roman Catholics may vote for the Separate School Trustees.
  • Both partners in the mixed religious relationship must sign the lease where appropriate and have the signatures witnessed, by a person who is not a relative or a resident of your household.  

If you have any questions please contact the Senior Manager of Capital Planning at 519-578-3660 Ext. 2355.