The commemorative tree and bench program has reached capacity and is no longer accepting applications for the spring 2024 season. Applications are expected to reopen in the fall.

The Commemorative Tree and Bench Program allows the public to pay tribute to a loved one by donating and dedicating a park bench or tree in a City park.

Commemorative trees and benches are considered donations to the City of Toronto and are eligible for a tax receipt.

Application Submission

A separate application form is required for each tree or bench, even if the request is being submitted by the same requestor. For example, a request for one tree and one bench requires two (2) application forms.

To submit a request for a commemorative bench or tree:

Application Confirmation

Staff will provide an initial response by email within two weeks of submission.  This response will confirm that the application was successfully received and has been placed in the queue for review.

Application Review

Staff will review applications and will respond to applicants within 12 weeks of application receipt. The application review includes site-specific assessments by staff.

In their response staff will:

  • Confirm installation location or suggest alternative locations
  • Verify the requested wording on the commemorative plaque

Payment Request

After the location for planting or installation is confirmed, applicants will receive a payment request by email. Payment in full is required before planting or installation.


  • Whenever possible, trees and benches will be installed within the calendar year of the request. However, due to a high volume of requests, we cannot guarantee installation timelines.
  • Applicants will be contacted if requests cannot be completed within the calendar year.
  • Tree planting or bench installation dates cannot be specified due to weather, tree supply, and park construction.
  • Donors will receive a written confirmation, location description and a photo once the tree or bench plaque installation has been completed.


If requested on the application form, donors will be mailed a certificate to recognize their commemorative donation.

Tax-deductible Receipts

The donation is tax-deductible through the Income Tax Act, Sub-paragraph 110(1) (a)(1v), and on request only.


eFun Account

To process payment, donors must have an eFun account set up with the City of Toronto.  There are four ways to get your account set up and ready:

  1. Create an account online. Your new Family and Client number will be emailed to you. Remember to save your Family and Client number in a secure place
  2. Call 416-396-7378, option 1 to speak to a customer service representative
  3. Email the Family Account Form to Save the completed form. Please allow five business days to process
  4. Fax the Family Account Form to 416-392-1551

To retrieve information on an existing account,

  1. Visit eFun and select Log in from the top menu. A pop-up window will open.
  2. Select Forgot Login? on the right-hand side and enter the email address associated with your account.

Your Client and Family Number will be emailed to you. Call Client Services at 416-396-7378 for assistance.

Payment Methods

Once you have an eFun account and have received a payment request, payment can be provided in three ways:

  1. Online through eFun
  2. By phone using a credit card by calling Client Services at 416-396-7378
  3. In person by a cheque or money order, payable to “Treasurer, City of Toronto”, to the Parks, Forestry and Recreation Permit counter at:

Commemorative Bench

A wooden bench with curved, metal feet and arms.

There are two options available for a commemorative bench:

  • A newly installed bench with an engraved metal plaque (Fee: $2,530.00)
  • An engraved metal plaque mounted to an existing bench (Fee: $1,753)

Commemorative Tree

A young tree, just planted, tied to stakes for support. A plaque sits at the base.

There are two options available for a commemorative tree:

  • A newly planted tree with an engraved metal plaque installed in a concrete base (Fee: $738.00)
  • An engraved metal plaque and concrete base installed at the foot of an established tree, typically planted within the past five years (Fee: $738.00)

Commemorative trees can be selected from a list of available species. To ensure the best planting conditions for the tree, staff will review the choice of tree species to ensure that the selection suits the park location.

Commemorative Plaque

The commemorative plaque is engraved metal that accommodates a 120-character message, (including spacing and punctuation). Text is centred on the plaque.

  • Bench plaques measure 16 centimetres by 10 centimetres
  • Tree plaques measure five centimetres by 11 centimetres
  • Each tree or bench can accommodate only one plaque.
  • Advertising or promotion is not allowed.

Staff consider the following in reviewing a tree planting or bench installation request:

  • Availability of space
  • Location of underground utilities
  • Planned development within the park

Some parks have reached capacity for commemorative installations and are no longer accepting applications. This list of parks at capacity will be reviewed and updated annually.

The City will replace or repair the items, at no charge to the applicant for the warranty period specified:

  • Plaques within two (2) years of the original installation date
  • Commemorative trees within five (5) years of the original planting date
  • Commemorative benches with ten (10) years of the original installation date

After the warranty period, the city reserves the right to remove any damaged plaques, benches or trees.

Requests for repairs or replacements after the warranty period will be charged to the applicant.