Morell Fire District

Provincial Treasury Taxation and Property Records

Prince Edward Island Property Charges

2001 to 2005

PEI Property Charges can be viewed online at www.taxandland.pe.ca

Table of Contents

Information for Taxpayers ...... 6 Abrams Village, Municipality of ...... 8 Afton, Municipality of ...... 9 Alberton Fire District ...... 10 Alberton, Town of ...... 11 Alexandra, Municipality of ...... 12 Annandale-Little Pond-Howe Bay, Municipality of ...... 13 Bedeque, Municipality of ...... 14 Belfast, Municipality of ...... 15 Bonshaw, Municipality of ...... 16 Borden-Carleton, Municipality of (1410) ...... 17 Borden-Carleton, Municipality of (1513) ...... 18 Borden-Carleton Fire District ...... 19 Brackley, Municipality of ...... 20 Breadalbane, Municipality of ...... 21 Brudenell, Municipality of ...... 22 Cardigan Fire District ...... 23 Cardigan, Municipality of ...... 24 Central Bedeque, Municipality of ...... 25 Central Kings Fire District ...... 26 Central Kings, Municipality of ...... 27 Charlottetown Business Improvement Area, City of ...... 28 Charlottetown Business Improvement Area, City of (APTS) ...... 29 Charlottetown Business Improvement Area, City of (HOTELS) ...... 30 Charlottetown, City of ...... 31 Charlottetown, City of (APTS) ...... 32 Charlottetown, City of (HOTELS) ...... 33 Charlottetown, City of (MOBILE HOME PKS) ...... 34 Clyde River, Municipality of ...... 35 Cornwall, Town of ...... 36 Crapaud Fire District ...... 37 Crapaud, Municipality of ...... 38 Crossroads Fire District ...... 39 Darlington, Municipality of ...... 40 Eastern Kings, Municipality of ...... 41 Ellerslie-Bideford, Municipality of ...... 42 Georgetown Fire District ...... 43 Georgetown, Town of ...... 44 Grand Tracadie, Municipality of ...... 45 Greenmount-Montrose, Municipality of ...... 46 Hampshire, Municipality of ...... 47 Hazelbrook, Municipality of ...... 48 Hunter River, Municipality of ...... 49 Johnston River Fire District ...... 50

Page -3- Kensington Fire District ...... 51 Kensington, Town of ...... 52 Kingston, Municipality of ...... 53 Kinkora Fire District ...... 54 Kinkora, Municipality of ...... 55 Lady Slipper, Municipality of ...... 56 Linkletter, Municipality of ...... 57 Lorne Valley, Municipality of ...... 58 Lot 11 & Area, Municipality of ...... 59 Lower Montague, Municipality of ...... 60 Malpeque Bay, Municipality of ...... 61 Meadowbank, Municipality of ...... 62 Miltonvale Park, Municipality of ...... 63 Miminegash Fire District ...... 64 Miminegash, Municipality of ...... 65 Miscouche Fire District ...... 66 Miscouche, Municipality of ...... 67 Montague Fire District ...... 68 Montague, Town of ...... 69 Morell Fire District ...... 70 Morell, Municipality of ...... 71 Mount Stewart Fire District ...... 72 Mount Stewart, Municipality of ...... 73 Murray Harbour Fire District ...... 74 Murray Harbour, Municipality of ...... 75 Murray River Fire District ...... 76 Murray River, Municipality of ...... 77 New Glasgow Fire District ...... 78 New Haven-Riverdale, Municipality of ...... 79 New London Fire District ...... 80 North River Fire District ...... 81 North Rustico Fire District ...... 82 North Rustico, Municipality of ...... 83 North Shore, Municipality of ...... 84 North Wiltshire, Municipality of ...... 85 Northport, Municipality of ...... 86 O'Leary Fire District ...... 87 O'Leary, Municipality of ...... 88 Pleasant Grove, Municipality of ...... 89 Resort Municipality ...... 90 Richmond, Municipality of ...... 91 Sherbrooke, Municipality of ...... 92 Sherwood Fire District ...... 93 Souris Fire District ...... 94 Souris, Town of ...... 95 Souris West, Municipality of ...... 96

Page -4- South Winsloe, Municipality of ...... 97 St. Felix, Municipality of ...... 98 St. Louis, Municipality of ...... 99 St. Nicholas, Municipality of ...... 100 St. Peter's Bay, Municipality of ...... 101 St. Peter's Fire District ...... 102 Stratford, Town of ...... 103 Summerside, City of (1455) ...... 104 Summerside, Municipality of (1456) ...... 105 Tignish Fire District ...... 106 Tignish, Municipality of ...... 107 Tignish Shore, Municipality of ...... 108 Tyne Valley Fire District ...... 109 Tyne Valley, Municipality of ...... 110 Union Road, Municipality of ...... 111 Valleyfield, Municipality of ...... 112 Vernon River Fire District ...... 113 Victoria Fire District ...... 114 Victoria, Municipality of ...... 115 Warren Grove, Municipality of ...... 116 Wellington Fire District ...... 117 Wellington, Municipality of ...... 118 West Point Fire District ...... 119 West River, Municipality of ...... 120 Winsloe North Fire District ...... 121 York, Municipality of ...... 122

Page -5- Information for Taxpayers

Definitions

Commercial realty is defined as real property owned by the Crown or any person which is used or occupied by any industry, trade, business, profession, vocation or government business and includes real property used or occupied. Real Property Assessment Act, R.S.PEI 1988, Cap. R-4, Section 1 (d)

Non-commercial realty means all real property except commercial realty. Real Property Assessment Act, R.S.PEI 1988, Cap. R-4, Section 1 (d)

Municipality means an area incorporated as a city, town or community and includes an area of the province defined geographically by the Lieutenant Governor in Council and designated by the Lieutenant Governor in Council as a municipality for the purposes of the Real Property Tax Act. Real Property Tax Act R.S.PEI 1988, Cap. R-5, Section 1 (i)

Fire district means an area designated under section 44 for the purpose of obtaining fire protection. Fire Prevention Act R.S.PEI 1988, Cap. F-11, Part VIII, Section 42 (a)

A fire district is designated when the Minister recommends and forwards an application, signed by at least twenty-five residents of an area which doesn’t have a municipal government, to the Lieutenant Governor who may designate that area as a fire district and appoint an interim fire district committee. The application must confirm that the application was discussed at a public meeting held in the area to be designated and that the residents in attendance at the meeting supported the proposal to designate the area as a fire district. In addition, the application must include the names and addresses of the petitioners and the boundary plan of the proposed fire district. Fire Prevention Act R.S.PEI 1988, Cap. F-11, Part VIII, Section 44 (1) and (2)(a)(b)(c)

Real Property Tax Act

All real property in the province that has been assessed pursuant to the Real Property Assessment Act is liable to taxation by the Minister. Real Property Tax Act R.S.PEI 1988, Cap. R-5, Section 3 (1)

The act also states the Minister shall levy a rate of tax of $1.50 per $100 of assessment on commercial realty and $1.50 per $100 of assessment on non-commercial realty. Real Property Tax Act R.S.PEI 1988, Cap. R-5, Section 4 (1) (a) and (b)

The act further states that the tax must be paid in the same calendar year. Real Property Tax Act R.S.PEI 1988, Cap. R-5, Section 4 (3)

Page -6- Provincial Tax Credit

The provincial tax credit is extended to property owners of Prince Edward Island and is applicable to the non-commercial provincial portion of the tax levy. This levy varies by municipality across the province.

You may be eligible for the provincial tax credit if you:

• Are the sole owner of a property and reside in PEI for 183 consecutive days or more each taxation year (January 1 to December 31); or • Co-own a property and 50% or more of the owners reside in PEI for 183 consecutive days or more each taxation year defined as January 1 to December 31.

To receive the provincial tax credit for property assessment and tax purposes, you may wish to complete a Request for Provincial Tax Credit. Application forms are available at Taxation and Property Records, any Access PEI centre or www.TaxandLand.pe.ca/forms.

For additional information on provincial tax credit programs, visit www.TaxandLand.pe.ca, select Tax, then select Property Assessment & Tax Information, then select Property Tax.

Waste Watch Program Fees

Residential Services: The 2005 annual Waste Watch levy is $175 per household. This includes monthly recycling collection, alternate weekly collection of compostables and wastes, spring and fall cleanup, and Christmas tree collection. The household fee also includes free disposal of household hazardous wastes, tires, white goods, and large household furniture at Waste Watch Drop-Off centres.

Cottage Services: The annual charge for cottages is $75. Collection is provided from June 1 to September 30. Extended service is available from May 15 to October 31 for an additional fee of $25 per cottage. Please contact IWMC to register for extended collection.

Waste Watch Carts: Should your carts require repair, or if you own a home or cottage and wish to receive a set of carts, please call IWMC’s Customer Service. Carts are assigned to residential properties, but remain the property of IWMC. There is no charge for cart repairs as a manufacturer’s warranty is in place.

Contact Information: Island Waste Management Corporation Customer Service Office Toll Free 1-888-280-8111 E-mail: [email protected] Website: www.iwmc.pe.ca

Page -7- Abrams Village, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.22 $ 1.220 $ 1.720 2004 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2003 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2002 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2001 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.22 $ 1.720 2004 $ 1.50 $ 0.16 $ 1.660 2003 $ 1.50 $ 0.16 $ 1.660 2002 $ 1.50 $ 0.16 $ 1.660 2001 $ 1.50 $ 0.16 $ 1.660 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Island Waste Management Corporation Residential Services $175 annually per household $75 annually per cottage (June 1 to September 30) Cottage Services $100 annually per cottage (May 15 to October 31)

Page -8- Afton, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2004 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2003 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2002 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2001 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.13 $ 1.630 2004 $ 1.50 $ 0.13 $ 1.630 2003 $ 1.50 $ 0.13 $ 1.630 2002 $ 1.50 $ 0.13 $ 1.630 2001 $ 1.50 $ 0.13 $ 1.630 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -9- Alberton Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 N/A $ 1.500 2004 $ 1.50 N/A $ 1.500 2003 $ 1.50 N/A $ 1.500 2002 $ 1.50 N/A $ 1.500 2001 $ 1.50 N/A $ 1.500 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Fire Dues - Code 1902 Category

Year 1 2 3 4 5 6 7 8 9 2005 $50.00 $45.00 $100.00 $95.00 - $145.00 $300.00 $50.00 $100.00 2004 $50.00 $45.00 $100.00 $95.00 - $145.00 $300.00 $50.00 $100.00 2003 $40.00 $35.00 $80.00 $75.00 - $115.00 $300.00 $40.00 $100.00 2002 $30.00 $25.00 $55.00 $60.00 - $85.00 $300.00 $30.00 $100.00 2001 $30.00 $25.00 $55.00 $60.00 - $85.00 $300.00 $30.00 - note: For information on category descriptions, contact your local fire district.

Page -10- Alberton, Town of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.60 $ 1.500 $ 2.100 2004 $ 1.50 $ 0.60 $ 0.60 $ 1.500 $ 2.100 2003 $ 1.50 $ 0.60 $ 0.60 $ 1.500 $ 2.100 2002 $ 1.50 $ 0.60 $ 0.60 $ 1.500 $ 2.100 2001 $ 1.50 $ 0.60 $ 0.60 $ 1.500 $ 2.100

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.85 $ 2.350 2004 $ 1.50 $ 0.85 $ 2.350 2003 $ 1.50 $ 0.85 $ 2.350 2002 $ 1.50 $ 0.50 $ 2.000 2001 $ 1.50 $ 0.85 $ 2.350 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -11- Alexandra, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2004 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2003 $ 1.50 $ 0.50 $ 0.03 $ 1.030 $ 1.530 2002 $ 1.50 $ 0.50 $ 0.21 $ 1.210 $ 1.710 2001 $ 1.50 $ 0.50 $ 0.155 $ 1.155 $ 1.655

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.13 $ 1.630 2004 $ 1.50 $ 0.12 $ 1.620 2003 $ 1.50 $ 0.03 $ 1.530 2002 $ 1.50 $ 0.21 $ 1.710 2001 $ 1.50 $ 0.155 $ 1.655 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -12- Annandale-Little Pond-Howe Bay, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2004 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2003 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2002 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2001 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.07 $ 1.570 2004 $ 1.50 $ 0.07 $ 1.570 2003 $ 1.50 $ 0.07 $ 1.570 2002 $ 1.50 $ 0.06 $ 1.560 2001 $ 1.50 $ 0.06 $ 1.560 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -13- Bedeque, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.30 $ 1.300 $ 1.800 2004 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2003 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2002 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2001 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.30 $ 1.800 2004 $ 1.50 $ 0.25 $ 1.750 2003 $ 1.50 $ 0.20 $ 1.700 2002 $ 1.50 $ 0.20 $ 1.700 2001 $ 1.50 $ 0.20 $ 1.700 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -14- Belfast, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2004 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2003 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2002 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2001 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.20 $ 1.700 2004 $ 1.50 $ 0.20 $ 1.700 2003 $ 1.50 $ 0.20 $ 1.700 2002 $ 1.50 $ 0.20 $ 1.700 2001 $ 1.50 $ 0.20 $ 1.700 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -15- Bonshaw, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2004 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2003 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2002 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2001 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.18 $ 1.680 2004 $ 1.50 $ 0.16 $ 1.660 2003 $ 1.50 $ 0.16 $ 1.660 2002 $ 1.50 $ 0.13 $ 1.630 2001 $ 1.50 $ 0.12 $ 1.620 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -16- Borden-Carleton, Municipality of (1410) Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.48 $ 1.380 $ 1.980 2004 $ 1.50 $ 0.60 $ 0.48 $ 1.380 $ 1.980 2003 $ 1.50 $ 0.60 $ 0.45 $ 1.350 $ 1.950 2002 $ 1.50 $ 0.60 $ 0.45 $ 1.350 $ 1.950 2001 $ 1.50 $ 0.60 $ 0.48 $ 1.380 $ 1.980

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.35 $ 2.850 2004 $ 1.50 $ 1.45 $ 2.950 2003 $ 1.50 $ 1.45 $ 2.950 2002 $ 1.50 $ 1.45 $ 2.950 2001 $ 1.50 $ 1.53 $ 3.030 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -17- Borden-Carleton, Municipality of (1513) Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.33 $ 1.230 $ 1.830 2004 $ 1.50 $ 0.60 $ 0.33 $ 1.230 $ 1.830 2003 $ 1.50 $ 0.60 $ 0.28 $ 1.180 $ 1.780 2002 $ 1.50 $ 0.60 $ 0.25 $ 1.150 $ 1.750 2001 $ 1.50 $ 0.60 $ 0.25 $ 1.150 $ 1.750

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.15 $ 2.650 2004 $ 1.50 $ 1.15 $ 2.650 2003 $ 1.50 $ 1.00 $ 2.500 2002 $ 1.50 $ 1.00 $ 2.500 2001 $ 1.50 $ 1.00 $ 2.500 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -18- Borden-Carleton Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1912 Category

Year 1 2 3 4 5 2005 $55.00 $45.00 $100.00 $80.00 $300.00 2004 $55.00 $45.00 $100.00 $80.00 $300.00 2003 $45.00 $35.00 $100.00 $60.00 $200.00 2002 $45.00 $35.00 $100.00 $60.00 $200.00 2001 $45.00 $35.00 $100.00 $60.00 $200.00 note: For information on category descriptions, contact your local fire district.

Page -19- Brackley, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2004 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2003 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2002 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2001 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.90 $ 2.400 2004 $ 1.50 $ 0.90 $ 2.400 2003 $ 1.50 $ 0.90 $ 2.400 2002 $ 1.50 $ 0.90 $ 2.400 2001 $ 1.50 $ 0.50 $ 2.000 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -20- Breadalbane, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2004 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2003 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2002 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2001 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700

Page -21- Brudenell, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2004 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2003 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2002 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2001 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.35 $ 1.850 2004 $ 1.50 $ 0.35 $ 1.850 2003 $ 1.50 $ 0.25 $ 1.750 2002 $ 1.50 $ 0.25 $ 1.750 2001 $ 1.50 $ 0.25 $ 1.750 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -22- Cardigan Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3907 Category

Year 0 2005 $0.101 2004 $0.101 2003 $0.101 2002 $0.101 2001 $0.101

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -23- Cardigan, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2004 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2003 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2002 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2001 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.40 $ 1.900 2004 $ 1.50 $ 0.40 $ 1.900 2003 $ 1.50 $ 0.40 $ 1.900 2002 $ 1.50 $ 0.40 $ 1.900 2001 $ 1.50 $ 0.40 $ 1.900 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -24- Central Bedeque, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2004 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2003 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2002 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2001 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.18 $ 1.680 2004 $ 1.50 $ 0.16 $ 1.660 2003 $ 1.50 $ 0.16 $ 1.660 2002 $ 1.50 $ 0.16 $ 1.660 2001 $ 1.50 $ 0.16 $ 1.660 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -25- Central Kings Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3905 Category

Year 1 2005 $0.071 2004 $47.25 2003 $47.25 2002 $43.95 2001 $43.95

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -26- Central Kings, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.08 $ 1.580 2004 $ 1.50 $ 0.08 $ 1.580 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.08 $ 1.580 2001 $ 1.50 $ 0.08 $ 1.580 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -27- Charlottetown Business Improvement Area, City of Queens County

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 2.51 $ 4.010 2004 $ 1.50 $ 2.4225 $ 3.923 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -28- Charlottetown Business Improvement Area, City of (APTS) Queens County

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 2.51 $ 4.010 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -29- Charlottetown Business Improvement Area, City of (HOTELS) Queens County

Page -30- Charlottetown, City of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 1.16 $ 1.35 $ 1.690 $ 2.850 2004 $ 1.50 $ 1.16 $ 1.35 $ 1.690 $ 2.850 2003 $ 1.50 $ 1.16 $ 1.35 $ 1.690 $ 2.850 2002 $ 1.50 $ 1.16 $ 1.35 $ 1.690 $ 2.850 2001 $ 1.50 $ 1.16 $ 1.35 $ 1.690 $ 2.850

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 2.36 $ 3.860 2004 $ 1.50 $ 2.31 $ 3.810 2003 $ 1.50 $ 2.31 $ 3.810 2002 $ 1.50 $ 2.31 $ 3.810 2001 $ 1.50 $ 2.31 $ 3.810 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -31- Charlottetown, City of (APTS) Queens County

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 2.36 $ 3.860 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -32- Charlottetown, City of (HOTELS) Queens County

Page -33- Charlottetown, City of (MOBILE HOME PKS) Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 1.16 $ 1.10 $ 1.440 $ 2.600 2004 $ 1.50 $ 1.16 $ 1.10 $ 1.440 $ 2.600 2003 $ 1.50 $ 1.16 $ 1.10 $ 1.440 $ 2.600 2002 $ 1.50 $ 1.16 $ 1.10 $ 1.440 $ 2.600 2001 $ 1.50 $ 1.16 $ 1.10 $ 1.440 $ 2.600

Page -34- Clyde River, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2004 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2003 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2002 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2001 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.13 $ 1.630 2004 $ 1.50 $ 0.13 $ 1.630 2003 $ 1.50 $ 0.11 $ 1.610 2002 $ 1.50 $ 0.11 $ 1.610 2001 $ 1.50 $ 0.10 $ 1.600 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -35- Cornwall, Town of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.70 $ 0.71 $ 1.510 $ 2.210 2004 $ 1.50 $ 0.70 $ 0.69 $ 1.490 $ 2.190 2003 $ 1.50 $ 0.70 $ 0.67 $ 1.470 $ 2.170 2002 $ 1.50 $ 0.70 $ 0.67 $ 1.470 $ 2.170 2001 $ 1.50 $ 0.70 $ 0.67 $ 1.470 $ 2.170

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.86 $ 2.360 2004 $ 1.50 $ 0.84 $ 2.340 2003 $ 1.50 $ 0.82 $ 2.320 2002 $ 1.50 $ 0.82 $ 2.320 2001 $ 1.50 $ 0.82 $ 2.320 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -36- Crapaud Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2900 Category

Year 1 2 3 4 5 6 7 2005 $75.00 $75.00 $125.00 $60.00 $225.00 $35.00 $90.00 2004 $65.00 $55.00 $115.00 $50.00 $215.00 $25.00 $80.00 2003 $65.00 $55.00 $115.00 $50.00 $215.00 $25.00 $80.00 2002 $50.00 $45.00 $100.00 $35.00 $200.00 $10.00 $65.00 2001 $50.00 $45.00 $100.00 $35.00 $200.00 $10.00 $65.00 note: For information on category descriptions, contact your local fire district.

Page -37- Crapaud, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2004 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2003 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2002 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2001 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.50 $ 2.000 2004 $ 1.50 $ 0.45 $ 1.950 2003 $ 1.50 $ 0.45 $ 1.950 2002 $ 1.50 $ 0.45 $ 1.950 2001 $ 1.50 $ 0.45 $ 1.950 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -38- Crossroads Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2910 Category

Year 1 2 3 2005 $50.00 $100.00 $100.00 2004 $50.00 $100.00 $100.00 2003 $45.00 $90.00 $90.00 2002 $45.00 $90.00 $90.00 2001 $45.00 $90.00 $90.00 note: For information on category descriptions, contact your local fire district.

Page -39- Darlington, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2004 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2003 $ 1.50 $ 0.50 $ 0.065 $ 1.065 $ 1.565 2002 $ 1.50 $ 0.50 $ 0.065 $ 1.065 $ 1.565 2001 $ 1.50 $ 0.50 $ 0.065 $ 1.065 $ 1.565

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.07 $ 1.570 2004 $ 1.50 $ 0.07 $ 1.570 2003 $ 1.50 $ 0.065 $ 1.565 2002 $ 1.50 $ 0.065 $ 1.565 2001 $ 1.50 $ 0.065 $ 1.565 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -40- Eastern Kings, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2004 $ 1.50 $ 0.50 $ 0.22 $ 1.220 $ 1.720 2003 $ 1.50 $ 0.50 $ 0.22 $ 1.220 $ 1.720 2002 $ 1.50 $ 0.50 $ 0.23 $ 1.230 $ 1.730 2001 $ 1.50 $ 0.50 $ 0.23 $ 1.230 $ 1.730

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.20 $ 1.700 2004 $ 1.50 $ 0.22 $ 1.720 2003 $ 1.50 $ 0.22 $ 1.720 2002 $ 1.50 $ 0.23 $ 1.730 2001 $ 1.50 $ 0.23 $ 1.730 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -41- Ellerslie-Bideford, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.155 $ 1.155 $ 1.655 2004 $ 1.50 $ 0.50 $ 0.155 $ 1.155 $ 1.655 2003 $ 1.50 $ 0.50 $ 0.105 $ 1.105 $ 1.605 2002 $ 1.50 $ 0.50 $ 0.105 $ 1.105 $ 1.605 2001 $ 1.50 $ 0.50 $ 0.105 $ 1.105 $ 1.605

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.155 $ 1.655 2004 $ 1.50 $ 0.155 $ 1.655 2003 $ 1.50 $ 0.105 $ 1.605 2002 $ 1.50 $ 0.105 $ 1.605 2001 $ 1.50 $ 0.105 $ 1.605 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -42- Georgetown Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3904 Category

Year 0 1 2 3 4 5 6 7 2005 $0.051 ------2004 $0.051 ------2003 $0.051 ------2002 - $25.00 $50.00 $30.00 $20.00 $200.00 $5.00 $50.00 2001 - $25.00 $50.00 $30.00 $20.00 $200.00 $5.00 $50.00

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -43- Georgetown, Town of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.85 $ 1.850 $ 2.350 2004 $ 1.50 $ 0.50 $ 0.85 $ 1.850 $ 2.350 2003 $ 1.50 $ 0.50 $ 0.85 $ 1.850 $ 2.350 2002 $ 1.50 $ 0.50 $ 0.85 $ 1.850 $ 2.350 2001 $ 1.50 $ 0.50 $ 0.85 $ 1.850 $ 2.350

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.70 $ 3.200 2004 $ 1.50 $ 1.70 $ 3.200 2003 $ 1.50 $ 1.70 $ 3.200 2002 $ 1.50 $ 1.70 $ 3.200 2001 $ 1.50 $ 1.70 $ 3.200 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -44- Grand Tracadie, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2004 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2003 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2002 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2001 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.11 $ 1.610 2004 $ 1.50 $ 0.11 $ 1.610 2003 $ 1.50 $ 0.11 $ 1.610 2002 $ 1.50 $ 0.11 $ 1.610 2001 $ 1.50 $ 0.11 $ 1.610 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -45- Greenmount-Montrose, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2004 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2003 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2002 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2001 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.06 $ 1.560 2004 $ 1.50 $ 0.06 $ 1.560 2003 $ 1.50 $ 0.06 $ 1.560 2002 $ 1.50 $ 0.06 $ 1.560 2001 $ 1.50 $ 0.06 $ 1.560 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -46- Hampshire, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2004 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2001 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.09 $ 1.590 2004 $ 1.50 $ 0.09 $ 1.590 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.10 $ 1.600 2001 $ 1.50 $ 0.11 $ 1.610 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -47- Hazelbrook, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2004 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2003 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.13 $ 1.630 2004 $ 1.50 $ 0.13 $ 1.630 2003 $ 1.50 $ 0.10 $ 1.600 2002 $ 1.50 $ 0.08 $ 1.580 2001 $ 1.50 $ 0.08 $ 1.580 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -48- Hunter River, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.24 $ 1.240 $ 1.740 2004 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2003 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2002 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2001 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.32 $ 1.820 2004 $ 1.50 $ 0.32 $ 1.820 2003 $ 1.50 $ 0.32 $ 1.820 2002 $ 1.50 $ 0.32 $ 1.820 2001 $ 1.50 $ 0.32 $ 1.820 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -49- Johnston River Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2914 Category

Year 1 2 2005 $15.00 $35.00 2004 $15.00 $35.00 2003 $12.00 $32.00 2002 $12.00 $31.00 2001 $12.00 $31.00 note: For information on category descriptions, contact your local fire district.

Page -50- Kensington Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1910 Category

Year 1 2 3 4 2005 $60.00 $75.00 $125.00 $510.00 2004 $50.00 $50.00 $100.00 $500.00 2003 $50.00 $50.00 $100.00 $500.00 2002 $50.00 $50.00 $100.00 $500.00 2001 $50.00 $50.00 $100.00 $500.00 note: For information on category descriptions, contact your local fire district.

Page -51- Kensington, Town of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.65 $ 1.550 $ 2.150 2004 $ 1.50 $ 0.60 $ 0.65 $ 1.550 $ 2.150 2003 $ 1.50 $ 0.60 $ 0.65 $ 1.550 $ 2.150 2002 $ 1.50 $ 0.60 $ 0.65 $ 1.550 $ 2.150 2001 $ 1.50 $ 0.60 $ 0.65 $ 1.550 $ 2.150

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.30 $ 2.800 2004 $ 1.50 $ 1.30 $ 2.800 2003 $ 1.50 $ 1.30 $ 2.800 2002 $ 1.50 $ 1.30 $ 2.800 2001 $ 1.50 $ 1.30 $ 2.800 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -52- Kingston, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2004 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2003 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2002 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2001 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.14 $ 1.640 2004 $ 1.50 $ 0.13 $ 1.630 2003 $ 1.50 $ 0.13 $ 1.630 2002 $ 1.50 $ 0.13 $ 1.630 2001 $ 1.50 $ 0.13 $ 1.630 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -53- Kinkora Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1911 Category

Year 0 2005 $0.0951 2004 $0.0951 2003 $0.0951 2002 $0.0951 2001 $0.0851

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -54- Kinkora, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.55 $ 1.550 $ 2.050 2004 $ 1.50 $ 0.50 $ 0.55 $ 1.550 $ 2.050 2003 $ 1.50 $ 0.50 $ 0.55 $ 1.550 $ 2.050 2002 $ 1.50 $ 0.50 $ 0.55 $ 1.550 $ 2.050 2001 $ 1.50 $ 0.50 $ 0.55 $ 1.550 $ 2.050

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.55 $ 2.050 2004 $ 1.50 $ 0.55 $ 2.050 2003 $ 1.50 $ 0.55 $ 2.050 2002 $ 1.50 $ 0.55 $ 2.050 2001 $ 1.50 $ 0.55 $ 2.050 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -55- Lady Slipper, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.07 $ 1.070 $ 1.570

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.07 $ 1.570 2004 $ 1.50 $ 0.08 $ 1.580 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.08 $ 1.580 2001 $ 1.50 $ 0.07 $ 1.570 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -56- Linkletter, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2004 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2003 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2002 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2001 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.18 $ 1.680 2004 $ 1.50 $ 0.18 $ 1.680 2003 $ 1.50 $ 0.18 $ 1.680 2002 $ 1.50 $ 0.18 $ 1.680 2001 $ 1.50 $ 0.18 $ 1.680 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -57- Lorne Valley, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2004 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2003 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2002 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650 2001 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.15 $ 1.650 2004 $ 1.50 $ 0.15 $ 1.650 2003 $ 1.50 $ 0.15 $ 1.650 2002 $ 1.50 $ 0.15 $ 1.650 2001 $ 1.50 $ 0.15 $ 1.650 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -58- Lot 11 & Area, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2004 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2003 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2002 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.09 $ 1.590 2004 $ 1.50 $ 0.09 $ 1.590 2003 $ 1.50 $ 0.09 $ 1.590 2002 $ 1.50 $ 0.09 $ 1.590 2001 $ 1.50 $ 0.08 $ 1.580 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -59- Lower Montague, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2004 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2003 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2002 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2001 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590

Page -60- Malpeque Bay, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.055 $ 1.055 $ 1.555 2004 $ 1.50 $ 0.50 $ 0.05 $ 1.050 $ 1.550 2003 $ 1.50 $ 0.50 $ 0.055 $ 1.055 $ 1.555 2002 $ 1.50 $ 0.50 $ 0.055 $ 1.055 $ 1.555 2001 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.055 $ 1.555 2004 $ 1.50 $ 0.05 $ 1.550 2003 $ 1.50 $ 0.06 $ 1.560 2002 $ 1.50 $ 0.055 $ 1.555 2001 $ 1.50 $ 0.06 $ 1.560 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -61- Meadowbank, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2004 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2003 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2002 $ 1.50 $ 0.50 $ 0.09 $ 1.090 $ 1.590 2001 $ 1.50 $ 0.50 $ 0.065 $ 1.065 $ 1.565

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.09 $ 1.590 2004 $ 1.50 $ 0.09 $ 1.590 2003 $ 1.50 $ 0.09 $ 1.590 2002 $ 1.50 $ 0.09 $ 1.590 2001 $ 1.50 $ 0.065 $ 1.565 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -62- Miltonvale Park, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2004 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2003 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2002 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2001 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.60 $ 2.100 2004 $ 1.50 $ 0.60 $ 2.100 2003 $ 1.50 $ 0.60 $ 2.100 2002 $ 1.50 $ 0.60 $ 2.100 2001 $ 1.50 $ 0.60 $ 2.100 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -63- Miminegash Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1901 Category

Year 1 2 3 4 5 6 7 8 9 2005 $45.00 $80.00 $25.00 $90.00 $170.00 $420.00 $95.00 $155.00 $195.00 2004 $40.00 $70.00 $20.00 $80.00 $140.00 $340.00 $85.00 $150.00 $190.00 2003 $35.00 $65.00 $15.00 $75.00 $105.00 $200.00 $80.00 $110.00 - 2002 $35.00 $65.00 $15.00 $75.00 $105.00 $200.00 $70.00 $110.00 - 2001 $25.00 $45.00 $10.00 $55.00 $100.00 $100.00 - - - note: For information on category descriptions, contact your local fire district.

Page -64- Miminegash, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2004 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2003 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2002 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2001 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.60 $ 2.100 2004 $ 1.50 $ 0.60 $ 2.100 2003 $ 1.50 $ 0.50 $ 2.000 2002 $ 1.50 $ 0.50 $ 2.000 2001 $ 1.50 $ 0.50 $ 2.000 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -65- Miscouche Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1907 Category

Year 1 2 3 4 5 6 7 2005 $50.00 $100.00 $100.00 $35.00 $75.00 $75.00 $100.00 2004 $50.00 $100.00 $100.00 $35.00 $75.00 $75.00 $100.00 2003 $40.00 $80.00 $80.00 $25.00 $60.00 $60.00 $80.00 2002 $40.00 $80.00 $80.00 $25.00 $60.00 $60.00 $80.00 2001 $40.00 $80.00 $80.00 $25.00 $60.00 $60.00 $80.00 note: For information on category descriptions, contact your local fire district.

Page -66- Miscouche, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2004 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2003 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2002 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2001 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.90 $ 2.400 2004 $ 1.50 $ 0.90 $ 2.400 2003 $ 1.50 $ 0.90 $ 2.400 2002 $ 1.50 $ 0.90 $ 2.400 2001 $ 1.50 $ 0.90 $ 2.400 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -67- Montague Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3900 Category

Year 0 2005 $0.071 2004 $0.071 2003 $0.071 2002 $0.071 2001 $0.071

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -68- Montague, Town of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.88 $ 1.780 $ 2.380 2004 $ 1.50 $ 0.60 $ 0.84 $ 1.740 $ 2.340 2003 $ 1.50 $ 0.60 $ 0.84 $ 1.740 $ 2.340 2002 $ 1.50 $ 0.60 $ 0.84 $ 1.740 $ 2.340 2001 $ 1.50 $ 0.60 $ 0.84 $ 1.740 $ 2.340

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.94 $ 2.440 2004 $ 1.50 $ 0.90 $ 2.400 2003 $ 1.50 $ 0.90 $ 2.400 2002 $ 1.50 $ 0.90 $ 2.400 2001 $ 1.50 $ 0.90 $ 2.400 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -69- Morell Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3901 Category

Year 1 2 3 4 2005 $60.00 $300.00 $550.00 $25.00 2004 $50.00 $250.00 $500.00 $20.00 2003 $50.00 $250.00 $500.00 $20.00 2002 $50.00 $250.00 $20.00 $20.00 2001 $50.00 $250.00 $20.00 $20.00 note: For information on category descriptions, contact your local fire district.

Page -70- Morell, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.615 $ 1.615 $ 2.115 2004 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2003 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2002 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2001 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.20 $ 2.700 2004 $ 1.50 $ 1.20 $ 2.700 2003 $ 1.50 $ 1.20 $ 2.700 2002 $ 1.50 $ 1.20 $ 2.700 2001 $ 1.50 $ 1.20 $ 2.700 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -71- Mount Stewart Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2911 Category

Year 1 2 3 4 2005 $65.00 $120.00 $25.00 $30.00 2004 $60.00 $115.00 $20.00 $25.00 2003 $60.00 $115.00 $20.00 $25.00 2002 $60.00 $115.00 $20.00 $25.00 2001 $60.00 $115.00 $20.00 $25.00 note: For information on category descriptions, contact your local fire district.

Page -72- Mount Stewart, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.83 $ 1.830 $ 2.330 2004 $ 1.50 $ 0.50 $ 0.83 $ 1.830 $ 2.330 2003 $ 1.50 $ 0.50 $ 0.90 $ 1.900 $ 2.400 2002 $ 1.50 $ 0.50 $ 0.95 $ 1.950 $ 2.450 2001 $ 1.50 $ 0.50 $ 0.95 $ 1.950 $ 2.450

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.83 $ 2.330 2004 $ 1.50 $ 0.83 $ 2.330 2003 $ 1.50 $ 0.90 $ 2.400 2002 $ 1.50 $ 0.95 $ 2.450 2001 $ 1.50 $ 0.95 $ 2.450 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -73- Murray Harbour Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3908 Category

Year 1 2 3 4 5 6 2005 $35.00 $60.00 $85.00 $18.00 $35.00 $45.00 2004 $35.00 $60.00 $85.00 $18.00 $35.00 $45.00 2003 $35.00 $60.00 $85.00 $18.00 $35.00 $45.00 2002 $35.00 $60.00 $75.00 $18.00 $35.00 $35.00 2001 $35.00 $60.00 $85.00 $18.00 $35.00 $45.00 note: For information on category descriptions, contact your local fire district.

Page -74- Murray Harbour, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2004 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2003 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2002 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2001 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.70 $ 2.200 2004 $ 1.50 $ 0.70 $ 2.200 2003 $ 1.50 $ 0.70 $ 2.200 2002 $ 1.50 $ 0.70 $ 2.200 2001 $ 1.50 $ 0.70 $ 2.200 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -75- Murray River Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3909 Category

Year 1 2 3 4 2005 $37.00 $74.00 $10.00 $111.00 2004 $37.00 $74.00 $10.00 $111.00 2003 $28.00 $56.00 $ 6.00 $84.00 2002 $28.00 $56.00 $ 6.00 $84.00 2001 $28.00 $56.00 $ 6.00 $84.00 note: For information on category descriptions, contact your local fire district.

Page -76- Murray River, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2004 $ 1.50 $ 0.50 $ 0.44 $ 1.440 $ 1.940 2003 $ 1.50 $ 0.50 $ 0.42 $ 1.420 $ 1.920 2002 $ 1.50 $ 0.50 $ 0.42 $ 1.420 $ 1.920 2001 $ 1.50 $ 0.50 $ 0.41 $ 1.410 $ 1.910

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.50 $ 2.000 2004 $ 1.50 $ 0.49 $ 1.990 2003 $ 1.50 $ 0.47 $ 1.970 2002 $ 1.50 $ 0.47 $ 1.970 2001 $ 1.50 $ 0.46 $ 1.960 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -77- New Glasgow Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2903 Category

Year 0 2005 $0.081 2004 $0.081 2003 $0.071 2002 $0.071 2001 $0.061

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -78- New Haven-Riverdale, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.18 $ 1.180 $ 1.680 2004 $ 1.50 $ 0.50 $ 0.175 $ 1.175 $ 1.675 2003 $ 1.50 $ 0.50 $ 0.175 $ 1.175 $ 1.675 2002 $ 1.50 $ 0.50 $ 0.175 $ 1.175 $ 1.675 2001 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.18 $ 1.680 2004 $ 1.50 $ 0.175 $ 1.675 2003 $ 1.50 $ 0.175 $ 1.675 2002 $ 1.50 $ 0.175 $ 1.675 2001 $ 1.50 $ 0.15 $ 1.650 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -79- New London Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2902 Category

Year 1 2 3 4 5 2005 $75.00 $92.50 $155.00 $45.00 $15.00 2004 $75.00 $92.50 $155.00 $45.00 $15.00 2003 $75.00 $92.50 $155.00 $45.00 $15.00 2002 $45.00 $62.50 $125.00 $15.00 - 2001 $45.00 $62.50 $125.00 $15.00 - note: For information on category descriptions, contact your local fire district.

Page -80- North River Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2915 Category

Year 0 2005 $0.0711 2004 $0.0711 2003 $0.0681 2002 $0.0681 2001 $0.0681

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

Page -81- North Rustico Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2905 Category

Year 1 2 3 4 5 6 7 8 9 2005 $15.00 $49.00 $77.00 $77.00 $91.00 $112.00 $126.00 $21.00 $28.00 2004 $15.00 $40.00 $60.00 $60.00 $70.00 $85.00 $95.00 $20.00 $25.00 2003 $10.00 $35.00 $55.00 $55.00 $65.00 $80.00 $90.00 $15.00 $20.00 2002 $ 5.00 $30.00 $50.00 $50.00 $60.00 $75.00 $85.00 $10.00 $15.00 2001 $ 5.00 $30.00 $50.00 $50.00 $60.00 $75.00 $85.00 $10.00 $15.00 note: For information on category descriptions, contact your local fire district.

Page -82- North Rustico, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.60 $ 1.600 $ 2.100 2004 $ 1.50 $ 0.50 $ 0.60 $ 1.600 $ 2.100 2003 $ 1.50 $ 0.50 $ 0.60 $ 1.600 $ 2.100 2002 $ 1.50 $ 0.50 $ 0.60 $ 1.600 $ 2.100 2001 $ 1.50 $ 0.50 $ 0.60 $ 1.600 $ 2.100

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.65 $ 2.150 2004 $ 1.50 $ 0.65 $ 2.150 2003 $ 1.50 $ 0.65 $ 2.150 2002 $ 1.50 $ 0.65 $ 2.150 2001 $ 1.50 $ 0.65 $ 2.150 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -83- North Shore, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2004 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2003 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2002 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660 2001 $ 1.50 $ 0.50 $ 0.16 $ 1.160 $ 1.660

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.16 $ 1.660 2004 $ 1.50 $ 0.16 $ 1.660 2003 $ 1.50 $ 0.16 $ 1.660 2002 $ 1.50 $ 0.16 $ 1.660 2001 $ 1.50 $ 0.16 $ 1.660 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -84- North Wiltshire, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2004 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2003 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2002 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2001 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.14 $ 1.640 2004 $ 1.50 $ 0.14 $ 1.640 2003 $ 1.50 $ 0.12 $ 1.620 2002 $ 1.50 $ 0.12 $ 1.620 2001 $ 1.50 $ 0.12 $ 1.620 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -85- Northport, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2004 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2003 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750 2002 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2001 $ 1.50 $ 0.50 $ 0.25 $ 1.250 $ 1.750

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.30 $ 1.800 2004 $ 1.50 $ 0.30 $ 1.800 2003 $ 1.50 $ 0.30 $ 1.800 2002 $ 1.50 $ 0.25 $ 1.750 2001 $ 1.50 $ 0.30 $ 1.800 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -86- O'Leary Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1903 Category

Year 1 2 3 4 5 2005 $44.52 $38.16 $63.60 $15.00 $385.20 2004 $37.10 $31.80 $53.00 $10.00 $321.00 2003 $37.10 $31.80 $53.00 $10.00 $321.00 2002 $37.10 $31.80 $53.00 - $321.00 2001 $35.00 $30.00 $50.00 - $300.00 note: For information on category descriptions, contact your local fire district.

Page -87- O'Leary, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.81 $ 1.710 $ 2.310 2004 $ 1.50 $ 0.60 $ 0.81 $ 1.710 $ 2.310 2003 $ 1.50 $ 0.60 $ 0.81 $ 1.710 $ 2.310 2002 $ 1.50 $ 0.60 $ 0.89 $ 1.790 $ 2.390 2001 $ 1.50 $ 0.60 $ 0.89 $ 1.790 $ 2.390

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.20 $ 2.700 2004 $ 1.50 $ 1.20 $ 2.700 2003 $ 1.50 $ 1.20 $ 2.700 2002 $ 1.50 $ 1.28 $ 2.780 2001 $ 1.50 $ 1.28 $ 2.780 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -88- Pleasant Grove, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Page -89- Resort Municipality Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.21 $ 1.210 $ 1.710 2004 $ 1.50 $ 0.50 $ 0.185 $ 1.185 $ 1.685 2003 $ 1.50 $ 0.50 $ 0.185 $ 1.185 $ 1.685 2002 $ 1.50 $ 0.50 $ 0.155 $ 1.155 $ 1.655 2001 $ 1.50 $ 0.50 $ 0.155 $ 1.155 $ 1.655

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.31 $ 1.810 2004 $ 1.50 $ 0.285 $ 1.785 2003 $ 1.50 $ 0.285 $ 1.785 2002 $ 1.50 $ 0.25 $ 1.750 2001 $ 1.50 $ 0.25 $ 1.750 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -90- Richmond, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Page -91- Sherbrooke, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2004 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2003 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2002 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700 2001 $ 1.50 $ 0.50 $ 0.20 $ 1.200 $ 1.700

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.75 $ 2.250 2004 $ 1.50 $ 0.75 $ 2.250 2003 $ 1.50 $ 0.75 $ 2.250 2002 $ 1.50 $ 0.75 $ 2.250 2001 $ 1.50 $ 0.75 $ 2.250 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -92- Sherwood Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2907 Category

Year 1 2 3 4 5 6 2005 $90.00 $67.00 $15.00 $30.00 $150.00 $273.00 2004 $90.00 $67.00 $15.00 $30.00 $150.00 $273.00 2003 $87.00 $64.00 $15.00 $28.00 $144.00 $260.00 2002 $85.00 $62.00 $13.00 $26.00 $142.00 $260.00 2001 $85.00 $62.00 $13.00 $26.00 $142.00 $260.00 note: For information on category descriptions, contact your local fire district.

Page -93- Souris Fire District Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3903 Category

Year 1 2 3 2005 $40.00 $25.00 $10.00 2004 $34.00 $20.00 $ 5.00 2003 $34.00 $20.00 $ 5.00 2002 $33.00 $20.00 $ 5.00 2001 $30.00 $20.00 $ 5.00 note: For information on category descriptions, contact your local fire district.

Page -94- Souris, Town of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.80 $ 1.700 $ 2.300 2004 $ 1.50 $ 0.60 $ 0.80 $ 1.700 $ 2.300 2003 $ 1.50 $ 0.60 $ 0.80 $ 1.700 $ 2.300 2002 $ 1.50 $ 0.60 $ 0.80 $ 1.700 $ 2.300 2001 $ 1.50 $ 0.60 $ 0.80 $ 1.700 $ 2.300

Page -95- Souris West, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.04 $ 1.040 $ 1.540 2004 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2003 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2002 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2001 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.04 $ 1.540 2004 $ 1.50 $ 0.06 $ 1.560 2003 $ 1.50 $ 0.06 $ 1.560 2002 $ 1.50 $ 0.06 $ 1.560 2001 $ 1.50 $ 0.06 $ 1.560 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -96- South Winsloe, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.105 $ 1.105 $ 1.605 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.105 $ 1.605 2004 $ 1.50 $ 0.08 $ 1.580 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.08 $ 1.580 2001 $ 1.50 $ 0.08 $ 1.580 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -97- St. Felix, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560 2001 $ 1.50 $ 0.50 $ 0.06 $ 1.060 $ 1.560

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.08 $ 1.580 2004 $ 1.50 $ 0.08 $ 1.580 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.06 $ 1.560 2001 $ 1.50 $ 0.06 $ 1.560 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -98- St. Louis, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.30 $ 1.300 $ 1.800 2004 $ 1.50 $ 0.50 $ 0.30 $ 1.300 $ 1.800 2003 $ 1.50 $ 0.50 $ 0.30 $ 1.300 $ 1.800 2002 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2001 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.30 $ 1.800 2004 $ 1.50 $ 0.30 $ 1.800 2003 $ 1.50 $ 0.30 $ 1.800 2002 $ 1.50 $ 0.45 $ 1.950 2001 $ 1.50 $ 0.45 $ 1.950 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -99- St. Nicholas, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2004 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Page -100- St. Peter's Bay, Municipality of Kings County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2004 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2003 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2002 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900 2001 $ 1.50 $ 0.50 $ 0.40 $ 1.400 $ 1.900

Page -101- St. Peter's Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 3902 Category

Year 1 2 3 4 5 6 7 2005 $65.00 $150.00 $150.00 $150.00 $32.00 $20.00 $1,500.00 2004 $65.00 $150.00 $150.00 $130.00 $32.00 $20.00 $1,500.00 2003 $65.00 $150.00 $150.00 $130.00 $32.00 $20.00 $1,500.00 2002 $50.00 $70.00 $80.00 $70.00 $30.00 $15.00 $1,500.00 2001 $50.00 $70.00 $80.00 $80.00 $30.00 $15.00 - note: For information on category descriptions, contact your local fire district.

Page -102- Stratford, Town of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.70 $ 0.70 $ 1.500 $ 2.200 2004 $ 1.50 $ 0.70 $ 0.70 $ 1.500 $ 2.200 2003 $ 1.50 $ 0.70 $ 0.70 $ 1.500 $ 2.200 2002 $ 1.50 $ 0.70 $ 0.70 $ 1.500 $ 2.200 2001 $ 1.50 $ 0.70 $ 0.62 $ 1.420 $ 2.120

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.99 $ 2.490 2004 $ 1.50 $ 0.99 $ 2.490 2003 $ 1.50 $ 0.99 $ 2.490 2002 $ 1.50 $ 0.99 $ 2.490 2001 $ 1.50 $ 0.84 $ 2.340 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -103- Summerside, City of (1455) Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 1.46 $ 1.70 $ 1.740 $ 3.200 2004 $ 1.50 $ 1.46 $ 1.70 $ 1.740 $ 3.200 2003 $ 1.50 $ 1.46 $ 1.70 $ 1.740 $ 3.200 2002 $ 1.50 $ 1.46 $ 1.70 $ 1.740 $ 3.200 2001 $ 1.50 $ 1.46 $ 1.70 $ 1.740 $ 3.200

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.92 $ 3.420 2004 $ 1.50 $ 1.92 $ 3.420 2003 $ 1.50 $ 1.92 $ 3.420 2002 $ 1.50 $ 1.92 $ 3.420 2001 $ 1.50 $ 1.92 $ 3.420 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -104- Summerside, Municipality of (1456) Prince County

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 2.10 $ 3.600 2004 $ 1.50 $ 2.10 $ 3.600 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -105- Tignish Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1900 Category

Year 1 2 3 4 2005 $40.00 $60.00 $20.00 $150.00 2004 $40.00 $60.00 $20.00 $150.00 2003 $40.00 $60.00 $20.00 $150.00 2002 $40.00 $60.00 $20.00 $150.00 2001 $40.00 $60.00 $20.00 $150.00 note: For information on category descriptions, contact your local fire district.

Page -106- Tignish, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.60 $ 0.67 $ 1.570 $ 2.170 2004 $ 1.50 $ 0.60 $ 0.67 $ 1.570 $ 2.170 2003 $ 1.50 $ 0.60 $ 0.67 $ 1.570 $ 2.170 2002 $ 1.50 $ 0.60 $ 0.67 $ 1.570 $ 2.170 2001 $ 1.50 $ 0.60 $ 0.67 $ 1.570 $ 2.170

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 1.00 $ 2.500 2004 $ 1.50 $ 1.00 $ 2.500 2003 $ 1.50 $ 1.00 $ 2.500 2002 $ 1.50 $ 1.00 $ 2.500 2001 $ 1.50 $ 1.00 $ 2.500 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -107- Tignish Shore, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2004 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2003 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2002 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200 2001 $ 1.50 $ 0.50 $ 0.70 $ 1.700 $ 2.200

Page -108- Tyne Valley Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1905 Category

Year 1 2 3 2005 $10.00 $40.00 $65.00 2004 $10.00 $40.00 $65.00 2003 $10.00 $40.00 $65.00 2002 $10.00 $40.00 $65.00 2001 $ 5.00 $35.00 $50.00 note: For information on category descriptions, contact your local fire district.

Page -109- Tyne Valley, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2004 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2003 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2002 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850 2001 $ 1.50 $ 0.50 $ 0.35 $ 1.350 $ 1.850

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.45 $ 1.950 2004 $ 1.50 $ 0.45 $ 1.950 2003 $ 1.50 $ 0.45 $ 1.950 2002 $ 1.50 $ 0.45 $ 1.950 2001 $ 1.50 $ 0.45 $ 1.950 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -110- Union Road, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2004 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2003 $ 1.50 $ 0.50 $ 0.10 $ 1.100 $ 1.600 2002 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630 2001 $ 1.50 $ 0.50 $ 0.13 $ 1.130 $ 1.630

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.10 $ 1.600 2004 $ 1.50 $ 0.10 $ 1.600 2003 $ 1.50 $ 0.10 $ 1.600 2002 $ 1.50 $ 0.13 $ 1.630 2001 $ 1.50 $ 0.13 $ 1.630 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -111- Valleyfield, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2004 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2003 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2002 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580 2001 $ 1.50 $ 0.50 $ 0.08 $ 1.080 $ 1.580

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.12 $ 1.620 2004 $ 1.50 $ 0.12 $ 1.620 2003 $ 1.50 $ 0.08 $ 1.580 2002 $ 1.50 $ 0.08 $ 1.580 2001 $ 1.50 $ 0.08 $ 1.580 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -112- Vernon River Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2912 Category

Year 1 2 3 4 5 6 2005 $55.00 $110.00 $16.50 $22.00 $16.50 $22.00 2004 $50.00 $100.00 $15.00 $20.00 $15.00 $20.00 2003 $50.00 $100.00 $15.00 $20.00 $15.00 $20.00 2002 $50.00 $100.00 $15.00 $20.00 $15.00 $20.00 2001 $50.00 $100.00 $15.00 $20.00 $15.00 $20.00 note: For information on category descriptions, contact your local fire district.

Page -113- Victoria Fire District Queens County

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 N/A $ 1.500 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Fire Dues - Code 2916 Category

Year 1 2 3 4 5 6 7 2005 $65.00 $55.00 $125.00 $50.00 $250.00 $25.00 $80.00 note: For information on category descriptions, contact your local fire district.

Page -114- Victoria, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.42 $ 1.420 $ 1.920 2004 $ 1.50 $ 0.50 $ 0.42 $ 1.420 $ 1.920 2003 $ 1.50 $ 0.50 $ 0.36 $ 1.360 $ 1.860 2002 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950 2001 $ 1.50 $ 0.50 $ 0.45 $ 1.450 $ 1.950

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.80 $ 2.300 2004 $ 1.50 $ 0.80 $ 2.300 2003 $ 1.50 $ 0.80 $ 2.300 2002 $ 1.50 $ 0.80 $ 2.300 2001 $ 1.50 $ 0.80 $ 2.300 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -115- Warren Grove, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2004 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2003 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2002 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640 2001 $ 1.50 $ 0.50 $ 0.14 $ 1.140 $ 1.640

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.14 $ 1.640 2004 $ 1.50 $ 0.14 $ 1.640 2003 $ 1.50 $ 0.14 $ 1.640 2002 $ 1.50 $ 0.14 $ 1.640 2001 $ 1.50 $ 0.14 $ 1.640 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -116- Wellington Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1906 Category

Year 0 1 2 3 4 5 6 7 2005 $7.00 $50.00 $90.00 $97.00 $97.00 $200.00 - $97.00 2004 $5.00 $32.00 $48.00 $65.00 $90.00 $125.00 - $90.00 2003 $5.00 $30.00 $45.00 $65.00 $90.00 $110.00 - $90.00 2002 $5.00 $30.00 $45.00 $65.00 $90.00 $110.00 - $90.00 2001 - $20.00 $40.00 $60.00 $80.00 $100.00 - - note: For information on category descriptions, contact your local fire district.

Page -117- Wellington, Municipality of Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.49 $ 1.490 $ 1.990 2004 $ 1.50 $ 0.50 $ 0.49 $ 1.490 $ 1.990 2003 $ 1.50 $ 0.50 $ 0.49 $ 1.490 $ 1.990 2002 $ 1.50 $ 0.50 $ 0.49 $ 1.490 $ 1.990 2001 $ 1.50 $ 0.50 $ 0.44 $ 1.440 $ 1.940

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.82 $ 2.320 2004 $ 1.50 $ 0.82 $ 2.320 2003 $ 1.50 $ 0.82 $ 2.320 2002 $ 1.50 $ 0.82 $ 2.320 2001 $ 1.50 $ 0.75 $ 2.250 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -118- West Point Fire District Prince County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 1904 Category

Year 1 2 3 4 2005 $37.00 $30.00 $49.00 $10.00 2004 $37.00 $76.00 $49.00 $10.00 2003 $28.50 $23.50 $44.00 - 2002 $28.50 $23.50 $44.00 - 2001 $28.50 $23.50 $44.00 - note: For information on category descriptions, contact your local fire district.

Page -119- West River, Municipality of Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2004 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2003 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2002 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610 2001 $ 1.50 $ 0.50 $ 0.11 $ 1.110 $ 1.610

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.12 $ 1.620 2004 $ 1.50 $ 0.11 $ 1.610 2003 $ 1.50 $ 0.11 $ 1.610 2002 $ 1.50 $ 0.11 $ 1.610 2001 $ 1.50 $ 0.11 $ 1.610 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

Page -120- Winsloe North Fire District Queens County

Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2004 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2003 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2002 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500 2001 $ 1.50 $ 0.50 N/A $ 1.000 $ 1.500

Fire Dues - Code 2906 Category

Year 0 2005 $ 0.071 2004 $0.071 2003 $0.0651 2002 $0.0651 2001 $0.0651

1Determined by the rate times each $100 of assessed value. note: For information on category descriptions, contact your local fire district.

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Provincial & Municipal Tax Rates Non-Commercial Rates Provincial Tax Provincial Tax Municipal Tax Resident of PEI Non-Resident of PEI Year Rate Credit Rate Tax Rate Tax Rate A B C (A - B + C) (A + C) 2005 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2004 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2003 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2002 $ 1.50 $ 0.50 $ 0.12 $ 1.120 $ 1.620 2001 $ 1.50 $ 0.50 $ 0.15 $ 1.150 $ 1.650

Commercial Rates Provincial Tax Rate Municipal Tax Rate Commercial Tax Rate Year A B (A + B) 2005 $ 1.50 $ 0.12 $ 1.620 2004 $ 1.50 $ 0.12 $ 1.620 2003 $ 1.50 $ 0.12 $ 1.620 2002 $ 1.50 $ 0.12 $ 1.620 2001 $ 1.50 $ 0.15 $ 1.650 note: Provincial & Municipal charges owing determined by the rate times each $100 of assessed value

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