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Revenue Services charges various administrative fees in accordance with the City of Toronto Municipal Code.
Charges for fees outstanding may be added to property tax account for collection. In addition, the following applies to charges/fees:
1) Late payment charges will be added to all fees at a rate of 1.25 per cent on the first day of default, and every 30 days thereafter during such time as the default continues.
(2) A dishonoured cheque processing fee of $35 will be added to any fee or charge paid by cheque, which cheque was returned by a bank or other
financial institution for reasons such as insufficient funds being available in
the account upon which the cheque was drawn.
The following chart provides a list of fees that apply to property tax, utility bills and collections – Sale of Land for Tax Arrears.
Property Tax
Description |
Fee $ |
Prior Year Tax Receipt – A statement of all payments applied towards a
property tax account for a specific year. |
$16/year
/account
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Current Year Tax Receipt – Per request |
No charge |
Municipal Charges added to the property tax roll – Any unpaid fee or charge, charged by the City for a service or for any other purpose, which has been added to the tax roll for collection purposes pursuant to a request from a City
department other than the Finance Department. |
$50 |
New Account Added to Tax Roll |
$50/account |
Overdue utility amounts added to the tax roll |
$35/tax account for each overdue utility bill amount added |
Tax Calculation Statement – A statement outlining how annual
property taxes, including any capping/claw-back or other adjustments, are
calculated for individual commercial, industrial and multi-residential properties |
$50 per tax account,
per tax year |
Dishonoured Cheque Processing Processing a cheque returned by a bank or financial institution for reasons such as insufficient funds being available in the bank account upon which the cheque was drawn. |
$35 per cheque,
per payment |
Tax Clearance Certificate
A statement of all amounts owing for taxes, issued by the City’s Treasurer pursuant to Section 317 of the City of Toronto Act, 2006 |
$65/certificate |
Tax History Statement
A record of all transactions occurring within a property tax account for a specific taxation year.
For 1998 to present |
$35
per tax account,
per tax year |
Tax Status Verification
A statement issued to a financial institution for mortgage purposes providing notification of whether property tax payments on an identified tax account are up to date. |
$25/tax account |
Statement of Accounts
(OVERDUE TAX NOTICES)
A statement, excluding the statement sent in January of each year, which provides a notification
of outstanding taxes and provides the taxpayer the opportunity to fulfil their tax
obligations. |
$16/statement |
Tax Apportionment Application — An application under section 322 of the City of Toronto Act, 2006 for apportionment of taxes between two parcels of land if each parcel can be legally conveyed under the Planning Act individually. |
$50/application |
Final Notice for overdue property tax accounts |
$21/notice
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Notice of Issuance to Bailiff |
$56/notice
|
Refunds Fee
A user fee will be charged to process applications for tax refunds when an overpayment/credit balance has remained on the property tax account for more than 2 years and the overpayment/credit balance is not the result of a City of Toronto initiated action. |
$35 per transaction/ refund |
Utility Bill
Description |
Fee $ |
New Account setup fee
for water/utility accounts |
$60/
new account |
Duplicate Utility Bill (copy bill to owner)– a bill sent to the owner of the property where a Utility Bill Designate agreement is in place to mail the utility bill to someone other than the owner of the property |
$16/
additional bill |
SPECIAL/FINAL READING
finalize a utility account |
$15 |
UTILITY CLEARANCE CERTIFICATE
notice confirming balance owing on a utility account – generally used for property sale transactions |
$25 |
WATER CONSUMPTION STATEMENT
statement detailing activity on a utility account for a specified year – for one year – see subsequent year fee below |
$40
for one year |
WATER CONSUMPTION STATEMENT
statement detailing activity on a utility account for a specified year – for each subsequent year after payment of "one year". See above. |
$25
for each subsequent year |
UTILITY ACCOUNT OWNERSHIP CHANGE
Administrative fee to reflect a change in ownership on an existing utility account |
$35/new account |
Sale of Lands for Tax Arrears
In accordance with the City of Toronto Act, 2006, the City, may fix a scale of costs to be charged as the reasonable costs of proceedings under section 356 of the Act instead of charging the City's actual costs in determining any cancellation price. Cancellation price is defined in the City of Toronto Act, 2006, section 343(1).
The City has adopted the following Scale of Costs:
Fee Description |
Fee $ |
Registration of Tax Arrears Certificate |
$750 + Actual Costs (i.e. including title search, execution search & registration |
Preparation & Notice of Registration |
$25 per notice + Actual Costs (Actual costs refers to actual disbursements) |
Preparation of Statutory Declaration |
$150.00 |
Preparation and Registration of Tax Arrears Cancellation Certificate |
$150 + Actual Costs |
Execution of Extension Agreement |
$500.00 per agreement |
Preparation of Final Notice |
$25 per notice + Actual costs |
Preliminary Observation Report |
$250 per report |
Preparation of Tender forms for Public Sale |
$25 per notice |
Public Tender Application |
$25 due upon pickup |
Sale by Public Tender |
$400 + Actual costs (i.e. advertising) |
Preparation of Land Transfer |
$500 + Actual Costs |
Payment into court and Statement of Facts |
$275 + Actual Costs |
Charges for Surveys, Advertising, soil Testing, Preparation and Placement of Placards |
Actual Costs |
Farm Debt Review Board |
$25 per Review + Actual Costs |
Registered Mail Costs |
Actual Costs |
Registration file Folders |
Per file folder |
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At its meeting on November 30, December 1, 2, 4 and 7 2009, City Council adopted the report entitled "User Fees for Property Tax, Utility and Parking Ticket Accounts". The full text of the report and the related Council Decision Document (Item GM26.3) can be obtained at:
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