Date issued: July 27, 2020

Effective date: Immediately

Applicability to Social Housing Programs

The City Guideline is applicable to Housing Services Act, Part VII Housing Projects, 100% Rent-Geared-to-Income, Section 78 Housing Providers (formerly 110).

About City Guidelines

Under the authority of the Housing Services Act, the City of Toronto, Shelter, Support and Housing Administration (SSHA) Division City Guidelines and Rent-Geared-to-Income (RGI) Manual are the authority for housing administration and RGI administration for social housing providers in the City of Toronto.

City Guidelines are the City of Toronto’s mandatory policies and procedures that social housing providers must follow. City Guidelines are most often issued when a Local Rule is established by the City of Toronto, the Rent-Geared-to-Income (RGI) manual is updated, or other relevant legislative changes or operational requirements occur. City Guidelines which impact RGI have been incorporated into the RGI Manual.

Please see for more information.


The Ministry of Municipal Affairs and Housing provides indices for costs and revenues used to calculate subsidies under the Housing Services Act, 2011 (HSA) on an annual basis.

What you should know about Cost Factors

Cost factors are inflationary factors used to calculate:

  • the indexed Benchmark operating costs within the operating subsidy calculation; and
  • capital replacement reserve fund allocations.

Housing providers must use the following cost factors when calculating their subsidies for fiscal years beginning in 2021.

Item Index Description 2021 Index
Table 1 – 2021 Indices for Benchmark Costs for 100% RGI Non-Profit Projects
Administration and maintenance Ontario CPI – All items -0.43%
Insurance Ontario CPI – Homeowner’s home and mortgage insurance sub-index 5.92%
Bad debt Ontario CPI All-items -0.43%
Electricity Ontario CPI – Electricity sub-index -13.07%
Water Ontario CPI – Water sub-index 3.01%
Natural gas Ontario CPI – Natural gas sub-index -5.57%
Oil and other fuel Ontario CPI – Oil and other fuel sub-index -26.83%
Capital reserves Ontario CPI – All items -0.43%

Actions Required

All 100 per cent Rent-Geared-to-Income, Section 78 Housing Providers must use the indices indicated in Table 1 to calculate the indicated benchmark costs items for fiscal years beginning in 2021.