Property Tax Rebate Program for Registered Charities
Registered charities may be eligible for a rebate of 40 per cent of property taxes paid if they meet the eligibility requirements, as outlined in Section 329 of the City of Toronto Act, 2006.
Eligibility Criteria
To be eligible, the applicant must:
- be a registered charity under subsection 248(1) of the Income Tax Act (Canada) and must have a valid Canada Revenue Agency BN/Registration Number;
- own and occupy the commercial or industrial property for which the rebate is being sought, or be a tenant and occupy the commercial or industrial property for which the rebate is being sought;
- agree to supply any additional information requested by the City to substantiate the application; and
- all property taxes must be up to date with no arrears for prior taxation years for the property for which the rebate is sought.
Tax rebates from successful applications will be processed separately.
If someone is applying on your behalf:
You may have your lawyer apply on your behalf without having a letter of authorization. Registered paralegals may also apply on your behalf. Paralegal candidates listed on the Candidates List of the Law Society of Upper Canada also would not require a letter of authorization from the owner to act on their behalf.
If you have anyone else apply on your behalf, you must fill out the appropriate section on the application to provide authority.
Verification Documents Required
The application form must be completed and signed and must be submitted on or before the deadline date.
If the charity or the property owner retains an agent to act on their behalf, the Agent Authorization Declaration section of the application must be completed. This authorization allows the City of Toronto to deal with the agent as if he/she were the charity, or the property owner. If the document is not submitted, the application will be returned as incomplete.
The application must be accompanied by:
- a copy of the applicant's current Confirmation of Registration letter referencing the BN/Registration Number and Effective Date of Registration, as issued by the Charities Directorate of Canada Revenue Agency. A Confirmation of Registration letter is available by contacting the Federal Government Client Assistance, Charities Directorate at 1-800-267-2384.
- a copy of a lease agreement(s) or other documents confirming all the information indicated on the application. Please submit only relevant sections which identify all parties, outline terms and conditions, occupancy space and periods, property tax obligations and signature pages.
- a copy of a tax reconciliation statement which specifies how the eligible property tax amount is determined. The statement should indicate the period of occupancy and eligible square footage of the units being applied for, the eligible square footage of the building and the total property taxes used to determine the rebate being claimed.
Eligible square footage and property taxes of the building relates only to the commercial or industrial portions. Note: GST, maintenance fees and other miscellaneous charges are not eligible for a property tax rebate.
Document Retention and Proof of Submission of Application
You must retain a copy of your application form for a period of six (6) years.
The City does not provide copies.
It is your responsibility to retain proof of submission of your application.
Proof of submission can be in the form of an additional copy of your application stamped "received" by the City if delivered in person to one of the Tax and Water Enquiry counters, a copy of your registered or certified mail receipt or a copy of your fax confirmation report along with the full document.
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In person:
If you are personally delivering your application form to a Tax and Water Enquiry counter at any Civic Centre, or City Hall. Please bring an extra copy so the Customer Service Representative can stamp your copy as received.
Fax: 416-696-3623
If you are submitting your application via fax, you must retain your fax confirmation report along with the full document. NOTE: Sending personal information via fax is not a secure means of transmission.
E-mail: revrebt@toronto.ca
If you are e-mailing your application, you must retain a copy of your e-mail, your e-mail properties page showing that the e-mail was sent and a copy of your documents.
Courier:
Revenue Services Division
Property Tax Rebates
City of Toronto
5100 Yonge Street, Lower Level
Toronto, ON M2N 5V7
If you are delivering your application by courier, please retain a copy of your courier-signed receipt and a copy of your documents.
Mail:
Revenue Services Division
Property Tax Rebates
City of Toronto
5100 Yonge Street, Lower Level
Toronto, ON M2N 5V7
General mail delivery does not provide proof of delivery. Proof of delivery via mail can be done through the use of Certified Mail or Registered Mail.
Assessment Changes and Effects on Rebates
If the property's assessment is subsequently changed as a result of an Assessment Appeal, Court Decision, Request for Reconsideration (RfR) or a Tax Appeal, any related rebate amount for that taxation year will be recalculated.
If a rebate has already been issued and must be recalculated, the City of Toronto will notify the applicant of the recalculated rebate amount. The City of Toronto will recover any excess amount that was paid to the applicant and refund/credit any amount that was under paid to the applicant as a result of the recalculation.
Application Forms
One copy of your application and supporting documents must be submitted and you must also retain a copy for your records.
Only one application may be made each year for a property.
Any changes made on an application form must be initialled by the applicant.
View Registered Charities applications.
Deadlines
Applications received after the deadline will not be accepted.
For more information about this program, call a Customer Service Representative at 416-338-4829.
View the Registered Charity Rebate deadlines.
