We are in the process of updating our application forms. To receive a form and more information, contact Pourya Nazemi, Heritage Planner, at 416-338-5702 or email@example.com
Since 2007, the City of Toronto has provided the Heritage Property Tax Rebate Program to eligible heritage properties. In 2015 the program was significantly restructured to focus eligibility on commercial and industrial properties designated under Part IV (individually) or Part V (part of a Heritage Conservation District) of the Ontario Heritage Act, and to calculate rebates to provide matching funds for eligible conservation work. The provincial government shares the cost of the rebates with the City according to the education portion of the property taxes.
You can use the rebate calculator to estimate how much of a Heritage Property Tax Rebate you may be eligible to receive.
Your property is eligible to apply for a Heritage Property Tax Rebate if it meets the following requirements:
The property is classified commercial and industrial for property tax purposes, where 50 per cent of the current value assessment (CVA) is applied to the calculation of commercial or industrial taxes.
The property is designated under the Ontario Heritage Act
If designated individually (under Part IV of the Ontario Heritage Act), the property must be subject to a Heritage Easement Agreement, or the property owner must be willing to enter into a Heritage Easement Agreement for the purposes of the Heritage Property Tax Rebate Program;
If designated within a Heritage Conservation District (under Part V of the Ontario Heritage Act) the property must be identified as contributing to the District and must be subject to a Maintenance and Conservation Agreement, or the property owner must be willing to enter into a Maintenance and Conservation Agreement for the purposes of the Heritage Property Tax Rebate Program;
The property owner plans to complete, within a single taxation year, eligible work equivalent to a minimum of 20 per cent of annual property taxes paid.
The property is not subject to any contraventions, work orders, outstanding municipal fines, arrears of taxes, fees or penalties.
The heritage building has not been substantially or completely disassembled and reconstructed, or relocated from its original property.
The heritage property includes all facades facing a street or open space.
Additional criteria for properties that are part of a development application
The applicant may be required to submit drawings if a Toronto Heritage Property Tax Rebate Project Proposal is submitted within one year of an application related to development, interior or exterior structural alterations, or any alterations affecting the structure or gross floor area of an eligible heritage property. Drawings must be prepared by a heritage architect and clearly indicate that:
50 per cent of the current gross floor area related to or supporting the heritage values and attributes of the property will be retained.
50 per cent of the current exterior walls, plus all façades facing a right of way or open space, will be retained as exterior walls.
What Work Is Eligible for a Tax Rebate?
Maintenance and conservation work may be eligible if:
It preserves, repairs, or restores an eligible heritage property.
It is in compliance with any in-force heritage conservation district plan and associated guidelines.
Eligible work may involve the maintenance and conservation of:
Exterior walls and façades
Exterior windows and doors
Eligible maintenance and conservation work may also involve:
The recreation of lost historic features (where sufficient documentary evidence exists to reproduce the original feature, including its materials, form, and profile).
Engineering and architectural drawings or studies focused on conservation, if they are required to direct conservation work. Studies are only eligible if the related work is undertaken and completed.
Work that is not eligible includes:
New construction (except when accurately restoring a missing but documented historic feature).
New windows, doors and fixtures (except when accurately recreating documented historic windows, doors, and fixtures that are lost or beyond repair).
The demolition or moving of a building.
Upgrades for accessibility, thermal performance or compliance with the Ontario Building Code.
Upgrades of building mechanicals, including electrical and wiring, plumbing and sprinklers, heating, air conditioning or ventilation.
Decks, lighting or signage.
Window treatments, carpeting, furniture or chattels, or the addition of new fixtures or fittings.
Underpinning of foundations or application of waterproofing materials to foundations.
Landscaping, fencing or paving when these are not identified heritage attributes of the designated property, or when these are not lost original, documented features.
Financing, acquisition or leasing costs.
Development feasibility studies, and/or heritage studies required as part of an agreement or development application under the Planning Act.
What Is the Application Process?
The following stages are required in order to qualify for and receive a Heritage Property Tax Rebate:
Stage 1: Project Proposal (due: August 31, 2019)
Applicant submits a Toronto Heritage Property Tax Rebate Project Proposal to Heritage Preservation Services. Project Proposals may include work to be completed over multiple years and may be submitted at any time prior to the due date.
Stage 2: Statement of Authorized Eligible Expenses
If a Project Proposal is successful, Heritage Preservation Services will issue a Statement of Authorized Eligible Expenses within 30 days of receipt of a successful Project Proposal confirming the proposed work that is eligible for a Toronto Heritage Property Tax Rebate.
Stage 3: Completion of Eligible Work (due: December 31, 2019)
To be eligible for a rebate in any single taxation year, work must be completed in the same taxation year and must have a total value of at least 20 per cent of taxes paid.
Stage 4: Rebate Application (due: March 2, 2020)
Applicant submits a Toronto Heritage Property Tax Rebate Application to Heritage Preservation Services, documenting completed work and expenses.
Stage 5: Review of Work
Following receipt of a complete Rebate Application, Heritage Preservation Services will review the application and conduct an on-site inspection of work.
Stage 6: Recommendation to Issue Rebate
Upon the applicant meeting all requirements, Heritage Preservation Services will submit a recommendation to Revenue Services to issue the rebate.
Stage 7: Issuance of Rebate
Revenue Services will issue the rebate to the property owner or, at the request of the owner, to a lessee of the heritage property.