| 445 | Addington Highlands, Township of | Lower Tier | Lennox and Addington |
| 446 | Adelaide-Metcalfe, Township of | Lower Tier | Middlesex |
| 447 | Adjala-Tosorontio, Township of | Lower Tier | Simcoe |
| 448 | Admaston/Bromley, Township of | Lower Tier | Renfrew |
| 449 | Ajax, Town of | Lower Tier | Durham |
| 450 | Alberton, Township of | Single Tier | Rainy River |
| 451 | Alfred and Plantagenet, Township of | Lower Tier | Prescott and Russell |
| 452 | Algonquin Highlands, Township of | Lower Tier | Haliburton |
| 453 | Alnwick/Haldimand, Township of | Lower Tier | Northumberland |
| 454 | Amaranth, Township of | Lower Tier | Dufferin |
| 455 | Amherstburg, Town of | Lower Tier | Essex |
| 456 | Armour, Township of | Single Tier | Parry Sound |
| 457 | Armstrong, Township of | Single Tier | Timiskaming |
| 458 | Arnprior, Town of | Lower Tier | Renfrew |
| 459 | Arran-Elderslie, Municipality of | Lower Tier | Bruce |
| 460 | Ashfield-Colborne-Wawanosh, Township of | Lower Tier | Huron |
| 461 | Asphodel-Norwood, Township of | Lower Tier | Peterborough |
| 462 | Assiginack, Township of | Single Tier | Manitoulin |
| 463 | Athens, Township of | Lower Tier | Leeds and Grenville |
| 464 | Atikokan, Town of | Single Tier | Rainy River |
| 465 | Augusta, Township of | Lower Tier | Leeds and Grenville |
| 466 | Aurora, Town of | Lower Tier | York |
| 467 | Aylmer, Town of | Lower Tier | Elgin |
| 468 | Baldwin, Township of | Single Tier | Sudbury |
| 469 | Bancroft, Town of | Lower Tier | Hastings |
| 470 | Barrie, City of | Single Tier | Simcoe |
| 471 | Bayham, Municipality of | Lower Tier | Elgin |
| 472 | Beckwith, Township of | Lower Tier | Lanark |
| 473 | Belleville, City of | Single Tier | Hastings |
| 474 | Billings, Township of | Single Tier | Manitoulin |
| 475 | Black River-Matheson, Township of | Single Tier | Cochrane |
| 476 | Blandford-Blenheim, Township of | Lower Tier | Oxford |
| 477 | Blind River, Town of | Single Tier | Algoma |
| 478 | Bluewater, Municipality of | Lower Tier | Huron |
| 479 | Bonfield, Township of | Single Tier | Nipissing |
| 480 | Bonnechere Valley, Township of | Lower Tier | Renfrew |
| 481 | Bracebridge, Town of | Lower Tier | Muskoka |
| 482 | Bradford West Gwillimbury, Town of | Lower Tier | Simcoe |
| 483 | Brampton, City of | Lower Tier | Peel |
| 484 | Brant, County of | Single Tier | Brant |
| 485 | Brantford, City of | Single Tier | Brant |
| 486 | Brethour, Township of | Single Tier | Timiskaming |
| 487 | Brighton, Municipality of | Lower Tier | Northumberland |
| 488 | Brock, Township of | Lower Tier | Durham |
| 489 | Brockton, Municipality of | Lower Tier | Bruce |
| 490 | Brockville, City of | Single Tier | Leeds and Grenville |
| 491 | Brooke-Alvinston, Municipality of | Lower Tier | Lambton |
| 492 | Bruce, County of | Upper Tier | Bruce |
| 493 | Bruce Mines, Town of | Single Tier | Algoma |
| 494 | Brudenell, Lyndoch and Raglan, Township of | Lower Tier | Renfrew |
| 495 | Burk’s Falls, Village of | Single Tier | Parry Sound |
| 496 | Burlington, City of | Lower Tier | Halton |
| 497 | Burpee and Mills, Township of | Single Tier | Manitoulin |
| 498 | Caledon, Town of | Lower Tier | Peel |
| 499 | Callander, Municipality of | Single Tier | Parry Sound |
| 500 | Calvin, Municipality of | Single Tier | Nipissing |
| 501 | Cambridge, City of | Lower Tier | Waterloo |
| 502 | Carleton Place, Town of | Lower Tier | Lanark |
| 503 | Carling, Township of | Single Tier | Parry Sound |
| 504 | Carlow/Mayo, Township of | Lower Tier | Hastings |
| 505 | Casey, Township of | Single Tier | Timiskaming |
| 506 | Casselman, Municipality of | Lower Tier | Prescott and Russell |
| 507 | Cavan Monaghan, Township of | Lower Tier | Peterborough |
| 508 | Central Elgin, Municipality of | Lower Tier | Elgin |
| 509 | Central Frontenac, Township of | Lower Tier | Frontenac |
| 510 | Central Huron, Municipality of | Lower Tier | Huron |
| 511 | Central Manitoulin, Municipality of | Single Tier | Manitoulin |
| 512 | Centre Hastings, Municipality of | Lower Tier | Hastings |
| 513 | Centre Wellington, Township of | Lower Tier | Wellington |
| 514 | Chamberlain, Township of | Single Tier | Timiskaming |
| 515 | Champlain, Township of | Lower Tier | Prescott and Russell |
| 516 | Chapleau, Township of | Single Tier | Sudbury |
| 517 | Chapple, Township of | Single Tier | Rainy River |
| 518 | Charlton and Dack, Municipality of | Single Tier | Timiskaming |
| 519 | Chatham-Kent, Municipality of | Single Tier | Chatham-Kent |
| 520 | Chatsworth, Township of | Lower Tier | Grey |
| 521 | Chisholm, Township of | Single Tier | Nipissing |
| 522 | Clarence-Rockland, City of | Lower Tier | Prescott and Russell |
| 523 | Clarington, Municipality of | Lower Tier | Durham |
| 524 | Clearview, Township of | Lower Tier | Simcoe |
| 525 | Cobalt, Town of | Single Tier | Timiskaming |
| 526 | Cobourg, Town of | Lower Tier | Northumberland |
| 527 | Cochrane, Town of | Single Tier | Cochrane |
| 528 | Cockburn Island, Township of | Single Tier | Manitoulin |
| 529 | Coleman, Township of | Single Tier | Timiskaming |
| 530 | Collingwood, Town of | Lower Tier | Simcoe |
| 531 | Conmee, Township of | Single Tier | Thunder Bay |
| 532 | Cornwall, City of | Single Tier | Stormont, Dundas and Glengarry |
| 533 | Cramahe, Township of | Lower Tier | Northumberland |
| 534 | Dawn-Euphemia, Township of | Lower Tier | Lambton |
| 535 | Dawson, Township of | Single Tier | Rainy River |
| 536 | Deep River, Town of | Lower Tier | Renfrew |
| 537 | Deseronto, Town of | Lower Tier | Hastings |
| 538 | Dorion, Township of | Single Tier | Thunder Bay |
| 539 | Douro-Dummer, Township of | Lower Tier | Peterborough |
| 540 | Drummond/North Elmsley, Township of | Lower Tier | Lanark |
| 541 | Dryden, City of | Single Tier | Kenora |
| 542 | Dubreuilville, Township of | Single Tier | Algoma |
| 543 | Dufferin, County of | Upper Tier | Dufferin |
| 544 | Durham, Regional Municipality of | Upper Tier | Durham |
| 545 | Dutton/Dunwich, Municipality of | Lower Tier | Elgin |
| 546 | Dysart et al, Municipality of | Lower Tier | Haliburton |
| 547 | Ear Falls, Township of | Single Tier | Kenora |
| 548 | East Ferris, Township of | Single Tier | Nipissing |
| 549 | East Garafraxa, Township of | Lower Tier | Dufferin |
| 550 | East Gwillimbury, Town of | Lower Tier | York |
| 551 | East Hawkesbury, Township of | Lower Tier | Prescott and Russell |
| 552 | East Zorra-Tavistock, Township of | Lower Tier | Oxford |
| 553 | Edwardsburgh/Cardinal, Township of | Lower Tier | Leeds and Grenville |
| 554 | Elgin, County of | Upper Tier | Elgin |
| 555 | Elizabethtown-Kitley, Township of | Lower Tier | Leeds and Grenville |
| 556 | Elliot Lake, City of | Single Tier | Algoma |
| 557 | Emo, Township of | Single Tier | Rainy River |
| 558 | Englehart, Town of | Single Tier | Timiskaming |
| 559 | Enniskillen, Township of | Lower Tier | Lambton |
| 560 | Erin, Town of | Lower Tier | Wellington |
| 561 | Espanola, Town of | Single Tier | Sudbury |
| 562 | Essa, Township of | Lower Tier | Simcoe |
| 563 | Essex, County of | Upper Tier | Essex |
| 564 | Essex, Town of | Lower Tier | Essex |
| 565 | Evanturel, Township of | Single Tier | Timiskaming |
| 566 | Faraday, Township of | Lower Tier | Hastings |
| 567 | Fauquier-Strickland, Township of | Single Tier | Cochrane |
| 568 | Fort Erie, Town of | Lower Tier | Niagara |
| 569 | Fort Frances, Town of | Single Tier | Rainy River |
| 570 | French River, Municipality of | Single Tier | Sudbury |
| 571 | Front of Yonge, Township of | Lower Tier | Leeds and Grenville |
| 572 | Frontenac, County of | Upper Tier | Frontenac |
| 573 | Frontenac Islands, Township of | Lower Tier | Frontenac |
| 574 | Gananoque, Town of | Single Tier | Leeds and Grenville |
| 575 | Gauthier, Township of | Single Tier | Timiskaming |
| 576 | Georgian Bay, Township of | Lower Tier | Muskoka |
| 577 | Georgian Bluffs, Township of | Lower Tier | Grey |
| 578 | Georgina, Town of | Lower Tier | York |
| 579 | Gillies, Township of | Single Tier | Thunder Bay |
| 580 | Goderich, Town of | Lower Tier | Huron |
| 581 | Gordon/Barrie Island, Municipality of | Single Tier | Manitoulin |
| 582 | Gore Bay, Town of | Single Tier | Manitoulin |
| 583 | Grand Valley, Town of | Lower Tier | Dufferin |
| 584 | Gravenhurst, Town of | Lower Tier | Muskoka |
| 585 | Greater Madawaska, Township of | Lower Tier | Renfrew |
| 586 | Greater Napanee, Town of | Lower Tier | Lennox and Addington |
| 587 | Greater Sudbury, City of | Single Tier | Sudbury |
| 588 | Greenstone, Municipality of | Single Tier | Thunder Bay |
| 589 | Grey, County of | Upper Tier | Grey |
| 590 | Grey Highlands, Municipality of | Lower Tier | Grey |
| 591 | Grimsby, Town of | Lower Tier | Niagara |
| 592 | Guelph, City of | Single Tier | Wellington |
| 593 | Guelph/Eramosa, Township of | Lower Tier | Wellington |
| 594 | Haldimand County | Single Tier | Haldimand |
| 595 | Haliburton, County of | Upper Tier | Haliburton |
| 596 | Halton, Regional Municipality of | Upper Tier | Halton |
| 597 | Halton Hills, Town of | Lower Tier | Halton |
| 598 | Hamilton, City of | Single Tier | Hamilton |
| 599 | Hamilton, Township of | Lower Tier | Northumberland |
| 600 | Hanover, Town of | Lower Tier | Grey |
| 601 | Harley, Township of | Single Tier | Timiskaming |
| 602 | Harris, Township of | Single Tier | Timiskaming |
| 603 | Hastings, County of | Upper Tier | Hastings |
| 604 | Hastings Highlands, Municipality of | Lower Tier | Hastings |
| 605 | Havelock-Belmont-Methuen, Township of | Lower Tier | Peterborough |
| 606 | Hawkesbury, Town of | Lower Tier | Prescott and Russell |
| 607 | Head, Clara and Maria, Township of | Lower Tier | Renfrew |
| 608 | Hearst, Town of | Single Tier | Cochrane |
| 609 | Highlands East, Municipality of | Lower Tier | Haliburton |
| 610 | Hilliard, Township of | Single Tier | Timiskaming |
| 611 | Hilton, Township of | Single Tier | Algoma |
| 612 | Hilton Beach, Village of | Single Tier | Algoma |
| 613 | Hornepayne, Township of | Single Tier | Algoma |
| 614 | Horton, Township of | Lower Tier | Renfrew |
| 615 | Howick, Township of | Lower Tier | Huron |
| 616 | Hudson, Township of | Single Tier | Timiskaming |
| 617 | Huntsville, Town of | Lower Tier | Muskoka |
| 618 | Huron, County of | Upper Tier | Huron |
| 619 | Huron East, Municipality of | Lower Tier | Huron |
| 620 | Huron Shores, Municipality of | Single Tier | Algoma |
| 621 | Huron-Kinloss, Township of | Lower Tier | Bruce |
| 622 | Ignace, Township of | Single Tier | Kenora |
| 623 | Ingersoll, Town of | Lower Tier | Oxford |
| 624 | Innisfil, Town of | Lower Tier | Simcoe |
| 625 | Iroquois Falls, Town of | Single Tier | Cochrane |
| 626 | James, Township of | Single Tier | Timiskaming |
| 627 | Jocelyn, Township of | Single Tier | Algoma |
| 628 | Johnson, Township of | Single Tier | Algoma |
| 629 | Joly, Township of | Single Tier | Parry Sound |
| 630 | Kapuskasing, Town of | Single Tier | Cochrane |
| 631 | Kawartha Lakes, City of | Single Tier | Kawartha Lakes |
| 632 | Kearney, Town of | Single Tier | Parry Sound |
| 633 | Kenora, City of | Single Tier | Kenora |
| 634 | Kerns, Township of | Single Tier | Timiskaming |
| 635 | Killaloe, Hagarty and Richards, Township of | Lower Tier | Renfrew |
| 636 | Killarney, Municipality of | Single Tier | Sudbury |
| 637 | Kincardine, Municipality of | Lower Tier | Bruce |
| 638 | King, Township of | Lower Tier | York |
| 639 | Kingston, City of | Single Tier | Frontenac |
| 640 | Kingsville, Town of | Lower Tier | Essex |
| 641 | Kirkland Lake, Town of | Single Tier | Timiskaming |
| 642 | Kitchener, City of | Lower Tier | Waterloo |
| 643 | La Vallee, Township of | Single Tier | Rainy River |
| 644 | LaSalle, Town of | Lower Tier | Essex |
| 645 | Laird, Township of | Single Tier | Algoma |
| 646 | Lake of Bays, Township of | Lower Tier | Muskoka |
| 647 | Lake of the Woods, Township of | Single Tier | Rainy River |
| 648 | Lakeshore, Municipality of | Lower Tier | Essex |
| 649 | Lambton, County of | Upper Tier | Lambton |
| 650 | Lambton Shores, Municipality of | Lower Tier | Lambton |
| 651 | Lanark, County of | Upper Tier | Lanark |
| 652 | Lanark Highlands, Township of | Lower Tier | Lanark |
| 653 | Larder Lake, Township of | Single Tier | Timiskaming |
| 654 | Latchford, Town of | Single Tier | Timiskaming |
| 655 | Laurentian Hills, Town of | Lower Tier | Renfrew |
| 656 | Laurentian Valley, Township of | Lower Tier | Renfrew |
| 657 | Leamington, Municipality of | Lower Tier | Essex |
| 658 | Leeds and Grenville, United Counties of | Upper Tier | Leeds and Grenville |
| 659 | Leeds and the Thousand Islands, Township of | Lower Tier | Leeds and Grenville |
| 660 | Lennox and Addington, County of | Upper Tier | Lennox and Addington |
| 661 | Limerick, Township of | Lower Tier | Hastings |
| 662 | Lincoln, Town of | Lower Tier | Niagara |
| 663 | London, City of | Single Tier | Middlesex |
| 664 | Loyalist, Township of | Lower Tier | Lennox and Addington |
| 665 | Lucan Biddulph, Township of | Lower Tier | Middlesex |
| 666 | Macdonald, Meredith and Aberdeen Additional, Township of | Single Tier | Algoma |
| 667 | Machar, Township of | Single Tier | Parry Sound |
| 668 | Machin, Township of | Single Tier | Kenora |
| 669 | Madawaska Valley, Township of | Lower Tier | Renfrew |
| 670 | Madoc, Township of | Lower Tier | Hastings |
| 671 | Magnetawan, Municipality of | Single Tier | Parry Sound |
| 672 | Malahide, Township of | Lower Tier | Elgin |
| 673 | Manitouwadge, Township of | Single Tier | Thunder Bay |
| 674 | Mapleton, Township of | Lower Tier | Wellington |
| 675 | Marathon, Town of | Single Tier | Thunder Bay |
| 676 | Markham, City of | Lower Tier | York |
| 677 | Markstay-Warren, Municipality of | Single Tier | Sudbury |
| 678 | Marmora and Lake, Municipality of | Lower Tier | Hastings |
| 679 | Matachewan, Township of | Single Tier | Timiskaming |
| 680 | Mattawa, Town of | Single Tier | Nipissing |
| 681 | Mattawan, Municipality of | Single Tier | Nipissing |
| 682 | Mattice-Val Côté, Township of | Single Tier | Cochrane |
| 683 | McDougall, Township of | Single Tier | Parry Sound |
| 684 | McGarry, Township of | Single Tier | Timiskaming |
| 685 | McKellar, Township of | Single Tier | Parry Sound |
| 686 | McMurrich/Monteith, Township of | Single Tier | Parry Sound |
| 687 | McNab/Braeside, Township of | Lower Tier | Renfrew |
| 688 | Meaford, Municipality of | Lower Tier | Grey |
| 689 | Melancthon, Township of | Lower Tier | Dufferin |
| 690 | Merrickville-Wolford, Village of | Lower Tier | Leeds and Grenville |
| 691 | Middlesex, County of | Upper Tier | Middlesex |
| 692 | Middlesex Centre, Municipality of | Lower Tier | Middlesex |
| 693 | Midland, Town of | Lower Tier | Simcoe |
| 694 | Milton, Town of | Lower Tier | Halton |
| 695 | Minden Hills, Township of | Lower Tier | Haliburton |
| 696 | Minto, Town of | Lower Tier | Wellington |
| 697 | Mississauga, City of | Lower Tier | Peel |
| 698 | Mississippi Mills, Municipality of | Lower Tier | Lanark |
| 699 | Mono, Town of | Lower Tier | Dufferin |
| 700 | Montague, Township of | Lower Tier | Lanark |
| 701 | Moonbeam, Township of | Single Tier | Cochrane |
| 702 | Moosonee, Town of | Single Tier | Cochrane |
| 703 | Morley, Township of | Single Tier | Rainy River |
| 704 | Morris-Turnberry, Municipality of | Lower Tier | Huron |
| 705 | Mulmur, Township of | Lower Tier | Dufferin |
| 706 | Muskoka, District Municipality of | Upper Tier | Muskoka |
| 707 | Muskoka Lakes, Township of | Lower Tier | Muskoka |
| 708 | Nairn and Hyman, Township of | Single Tier | Sudbury |
| 709 | Neebing, Municipality of | Single Tier | Thunder Bay |
| 710 | New Tecumseth, Town of | Lower Tier | Simcoe |
| 711 | Newbury, Village of | Lower Tier | Middlesex |
| 712 | Newmarket, Town of | Lower Tier | York |
| 713 | Niagara, Regional Municipality of | Upper Tier | Niagara |
| 714 | Niagara Falls, City of | Lower Tier | Niagara |
| 715 | Niagara-on-the-Lake, Town of | Lower Tier | Niagara |
| 716 | Nipigon, Township of | Single Tier | Thunder Bay |
| 717 | Nipissing, Township of | Single Tier | Parry Sound |
| 718 | Norfolk County | Single Tier | Norfolk |
| 719 | North Algona Wilberforce, Township of | Lower Tier | Renfrew |
| 720 | North Bay, City of | Single Tier | Nipissing |
| 721 | North Dumfries, Township of | Lower Tier | Waterloo |
| 722 | North Dundas, Township of | Lower Tier | Stormont, Dundas and Glengarry |
| 723 | North Frontenac, Township of | Lower Tier | Frontenac |
| 724 | North Glengarry, Township of | Lower Tier | Stormont, Dundas and Glengarry |
| 725 | North Grenville, Municipality of | Lower Tier | Leeds and Grenville |
| 726 | North Huron, Township of | Lower Tier | Huron |
| 727 | North Kawartha, Township of | Lower Tier | Peterborough |
| 728 | North Middlesex, Municipality of | Lower Tier | Middlesex |
| 729 | North Perth, Municipality of | Lower Tier | Perth |
| 730 | North Stormont, Township of | Lower Tier | Stormont, Dundas and Glengarry |
| 731 | Northeastern Manitoulin and The Islands, Town of | Single Tier | Manitoulin |
| 732 | Northern Bruce Peninsula, Municipality of | Lower Tier | Bruce |
| 733 | Northumberland, County of | Upper Tier | Northumberland |
| 734 | Norwich, Township of | Lower Tier | Oxford |
| 735 | O’Connor, Township of | Single Tier | Thunder Bay |
| 736 | Oakville, Town of | Lower Tier | Halton |
| 737 | Oil Springs, Village of | Lower Tier | Lambton |
| 738 | Oliver Paipoonge, Municipality of | Single Tier | Thunder Bay |
| 739 | Opasatika, Township of | Single Tier | Cochrane |
| 740 | Orangeville, Town of | Lower Tier | Dufferin |
| 741 | Orillia, City of | Single Tier | Simcoe |
| 742 | Oro-Medonte, Township of | Lower Tier | Simcoe |
| 743 | Oshawa, City of | Lower Tier | Durham |
| 744 | Otonabee-South Monaghan, Township of | Lower Tier | Peterborough |
| 745 | Ottawa, City of | Single Tier | Ottawa |
| 746 | Owen Sound, City of | Lower Tier | Grey |
| 747 | Oxford, County of | Upper Tier | Oxford |
| 748 | Papineau-Cameron, Township of | Single Tier | Nipissing |
| 749 | Parry Sound, Town of | Single Tier | Parry Sound |
| 750 | Peel, Regional Municipality of | Upper Tier | Peel |
| 751 | Pelee, Township of | Single Tier | Essex |
| 752 | Pelham, Town of | Lower Tier | Niagara |
| 753 | Pembroke, City of | Single Tier | Renfrew |
| 754 | Penetanguishene, Town of | Lower Tier | Simcoe |
| 755 | Perry, Township of | Single Tier | Parry Sound |
| 756 | Perth, Town of | Lower Tier | Lanark |
| 757 | Perth, County of | Upper Tier | Perth |
| 758 | Perth East, Township of | Lower Tier | Perth |
| 759 | Perth South, Township of | Lower Tier | Perth |
| 760 | Petawawa, Town of | Lower Tier | Renfrew |
| 761 | Peterborough, County of | Upper Tier | Peterborough |
| 762 | Peterborough, City of | Single Tier | Peterborough |
| 763 | Petrolia, Town of | Lower Tier | Lambton |
| 764 | Pickering, City of | Lower Tier | Durham |
| 765 | Pickle Lake, Township of | Single Tier | Kenora |
| 766 | Plummer Additional, Township of | Single Tier | Algoma |
| 767 | Plympton-Wyoming, Town of | Lower Tier | Lambton |
| 768 | Point Edward, Village of | Lower Tier | Lambton |
| 769 | Port Colborne, City of | Lower Tier | Niagara |
| 770 | Port Hope, Municipality of | Lower Tier | Northumberland |
| 771 | Powassan, Municipality of | Single Tier | Parry Sound |
| 772 | Prescott, Town of | Single Tier | Leeds and Grenville |
| 773 | Prescott and Russell, United Counties of | Upper Tier | Prescott and Russell |
| 774 | Prince, Township of | Single Tier | Algoma |
| 775 | Prince Edward, County of | Single Tier | Prince Edward |
| 776 | Puslinch, Township of | Lower Tier | Wellington |
| 777 | Quinte West, City of | Single Tier | Hastings |
| 778 | Rainy River, Town of | Single Tier | Rainy River |
| 779 | Ramara, Township of | Lower Tier | Simcoe |
| 780 | Red Lake, Municipality of | Single Tier | Kenora |
| 781 | Red Rock, Township of | Single Tier | Thunder Bay |
| 782 | Renfrew, County of | Upper Tier | Renfrew |
| 783 | Renfrew, Town of | Lower Tier | Renfrew |
| 784 | Richmond Hill, City of | Lower Tier | York |
| 785 | Rideau Lakes, Township of | Lower Tier | Leeds and Grenville |
| 786 | Russell, Township of | Lower Tier | Prescott and Russell |
| 787 | Ryerson, Township of | Single Tier | Parry Sound |
| 788 | Sables-Spanish Rivers, Township of | Single Tier | Sudbury |
| 789 | Sarnia, City of | Lower Tier | Lambton |
| 790 | Saugeen Shores, Town of | Lower Tier | Bruce |
| 791 | Sault Ste. Marie, City of | Single Tier | Algoma |
| 792 | Schreiber, Township of | Single Tier | Thunder Bay |
| 793 | Scugog, Township of | Lower Tier | Durham |
| 794 | Seguin, Township of | Single Tier | Parry Sound |
| 795 | Selwyn, Township of | Lower Tier | Peterborough |
| 796 | Severn, Township of | Lower Tier | Simcoe |
| 797 | Shelburne, Town of | Lower Tier | Dufferin |
| 798 | Shuniah, Municipality of | Single Tier | Thunder Bay |
| 799 | Simcoe, County of | Upper Tier | Simcoe |
| 800 | Sioux Lookout, Municipality of | Single Tier | Kenora |
| 801 | Sioux Narrows-Nestor Falls, Township of | Single Tier | Kenora |
| 802 | Smiths Falls, Town of | Single Tier | Lanark |
| 803 | Smooth Rock Falls, Town of | Single Tier | Cochrane |
| 804 | South Algonquin, Township of | Single Tier | Nipissing |
| 805 | South Bruce, Municipality of | Lower Tier | Bruce |
| 806 | South Bruce Peninsula, Town of | Lower Tier | Bruce |
| 807 | South Dundas, Municipality of | Lower Tier | Stormont, Dundas and Glengarry |
| 808 | South Frontenac, Township of | Lower Tier | Frontenac |
| 809 | South Glengarry, Township of | Lower Tier | Stormont, Dundas and Glengarry |
| 810 | South Huron, Municipality of | Lower Tier | Huron |
| 811 | South River, Village of | Single Tier | Parry Sound |
| 812 | South Stormont, Township of | Lower Tier | Stormont, Dundas and Glengarry |
| 813 | South-West Oxford, Township of | Lower Tier | Oxford |
| 814 | Southgate, Township of | Lower Tier | Grey |
| 815 | Southwest Middlesex, Municipality of | Lower Tier | Middlesex |
| 816 | Southwold, Township of | Lower Tier | Elgin |
| 817 | Spanish, Town of | Single Tier | Algoma |
| 818 | Springwater, Township of | Lower Tier | Simcoe |
| 819 | St. Catharines, City of | Lower Tier | Niagara |
| 820 | St. Clair, Township of | Lower Tier | Lambton |
| 821 | St. Joseph, Township of | Single Tier | Algoma |
| 822 | St. Marys, Town of | Single Tier | Perth |
| 823 | St. Thomas, City of | Single Tier | Elgin |
| 824 | St.-Charles, Municipality of | Single Tier | Sudbury |
| 825 | Stirling-Rawdon, Township of | Lower Tier | Hastings |
| 826 | Stone Mills, Township of | Lower Tier | Lennox and Addington |
| 827 | Stormont, Dundas and Glengarry, United Counties of | Upper Tier | Stormont, Dundas and Glengarry |
| 828 | Stratford, City of | Single Tier | Perth |
| 829 | Strathroy-Caradoc, Municipality of | Lower Tier | Middlesex |
| 830 | Strong, Township of | Single Tier | Parry Sound |
| 831 | Sundridge, Village of | Single Tier | Parry Sound |
| 832 | Tarbutt, Township of | Single Tier | Algoma |
| 833 | Tay, Township of | Lower Tier | Simcoe |
| 834 | Tay Valley, Township of | Lower Tier | Lanark |
| 835 | Tecumseh, Town of | Lower Tier | Essex |
| 836 | Tehkummah, Township of | Single Tier | Manitoulin |
| 837 | Temagami, Municipality of | Single Tier | Nipissing |
| 838 | Temiskaming Shores, City of | Single Tier | Timiskaming |
| 839 | Terrace Bay, Township of | Single Tier | Thunder Bay |
| 840 | Thames Centre, Municipality of | Lower Tier | Middlesex |
| 841 | The Archipelago, Township of | Single Tier | Parry Sound |
| 842 | The Blue Mountains, Town of | Lower Tier | Grey |
| 843 | The Nation Municipality | Lower Tier | Prescott and Russell |
| 844 | The North Shore, Township of | Single Tier | Algoma |
| 845 | Thessalon, Town of | Single Tier | Algoma |
| 846 | Thornloe, Village of | Single Tier | Timiskaming |
| 847 | Thorold, City of | Lower Tier | Niagara |
| 848 | Thunder Bay, City of | Single Tier | Thunder Bay |
| 849 | Tillsonburg, Town of | Lower Tier | Oxford |
| 850 | Timmins, City of | Single Tier | Cochrane |
| 851 | Tiny, Township of | Lower Tier | Simcoe |
| 852 | Toronto, City of | Single Tier | Toronto |
| 853 | Trent Hills, Municipality of | Lower Tier | Northumberland |
| 854 | Trent Lakes, Municipality of | Lower Tier | Peterborough |
| 855 | Tudor and Cashel, Township of | Lower Tier | Hastings |
| 856 | Tweed, Municipality of | Lower Tier | Hastings |
| 857 | Tyendinaga, Township of | Lower Tier | Hastings |
| 858 | Uxbridge, Township of | Lower Tier | Durham |
| 859 | Val Rita-Harty, Township of | Single Tier | Cochrane |
| 860 | Vaughan, City of | Lower Tier | York |
| 861 | Wainfleet, Township of | Lower Tier | Niagara |
| 862 | Warwick, Township of | Lower Tier | Lambton |
| 863 | Wasaga Beach, Town of | Lower Tier | Simcoe |
| 864 | Waterloo, Regional Municipality of | Upper Tier | Waterloo |
| 865 | Waterloo, City of | Lower Tier | Waterloo |
| 866 | Wawa, Municipality of | Single Tier | Algoma |
| 867 | Welland, City of | Lower Tier | Niagara |
| 868 | Wellesley, Township of | Lower Tier | Waterloo |
| 869 | Wellington, County of | Upper Tier | Wellington |
| 870 | Wellington North, Township of | Lower Tier | Wellington |
| 871 | West Elgin, Municipality of | Lower Tier | Elgin |
| 872 | West Grey, Municipality of | Lower Tier | Grey |
| 873 | West Lincoln, Township of | Lower Tier | Niagara |
| 874 | West Nipissing, Municipality of | Single Tier | Nipissing |
| 875 | West Perth, Municipality of | Lower Tier | Perth |
| 876 | Westport, Village of | Lower Tier | Leeds and Grenville |
| 877 | Whitby, Town of | Lower Tier | Durham |
| 878 | Whitchurch-Stouffville, Town of | Lower Tier | York |
| 879 | White River, Township of | Single Tier | Algoma |
| 880 | Whitestone, Municipality of | Single Tier | Parry Sound |
| 881 | Whitewater Region, Township of | Lower Tier | Renfrew |
| 882 | Wilmot, Township of | Lower Tier | Waterloo |
| 883 | Windsor, City of | Single Tier | Essex |
| 884 | Wollaston, Township of | Lower Tier | Hastings |
| 885 | Woodstock, City of | Lower Tier | Oxford |
| 886 | Woolwich, Township of | Lower Tier | Waterloo |
| 887 | York, Regional Municipality of | Upper Tier | York |
| 888 | Zorra, Township of | Lower Tier | Oxford |