Inquiries related to a transfer of payment or refund request, please email proof of payment with Tax roll number or Utility account number to revref@toronto.ca.
Notice: There are tax consultants that routinely send Toronto residents mailings notifying them that they may have a credit owed to them from the City of Toronto.
The consultant's letter asks Toronto residents to:
City of Toronto taxpayers are not required to deal with these consultants and can work directly with the City to attain the credit.
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Revenue Services amended the threshold for automated transfers of credit balances towards the current taxes levied to three thousand dollars ($3,000).
The small credit transfers are done twice a year:
Utility Account Credits
Any credit balance on a utility account will simply be applied towards the subsequent utility bill(s), provided that the utility account is still active.
Proof of payment (POP) must be provided at all times regardless of the method of payment.
The Revenue Services Refunds Unit requires the following proof of payments:
If you do not have any proof of payment, you may contact your financial institution to provide you with copies.
Note: A screen print from the account details through the Property Tax Lookup tool is not an acceptable form of proof of payment.
Find out more about requesting a credit transfer or a refund .
In cases where there is a change in ownership of a property, the refund request must also include a copy of the Statement of Adjustments along with the required POP.
Note: POP is not required when the credit is a result of an assessment appeal or tax appeal adjustment. However, a copy of the Statement of Adjustments would still be required if the credit resulting from the appeal occurred during the same year when there was a change in ownership of the property.
Where a credit balance has been created on a property tax account, the amount of the credit must either be:
An overpayment of property taxes or a credit balance on a property tax account may arise from various circumstances, such as credits due to rebate, deferral or cancellation programs, assessment and/or tax appeals, multiple individuals remit payment(s), misapplication of payment(s), overpayment of taxes (i.e., owners submit payment amounts in excess of the property tax amount billed).
The City of Toronto Act, 2006 and other provincial legislation require that refunds or credits created as a result of assessment appeals be refunded to the assessed owner of the property (i.e. the owner identified on the assessment roll at the time the credit was created); and, any other circumstance (e.g., overpayment of taxes) must be refunded to the person who made the payment.
The credits from appeals are applied towards the account, however, if the appeal leaves a credit because all the taxes are paid in full, then it is refunded. If the credit is applied and there are taxes still owing then it's applied towards the balance owing.
Prior to issuing a refund from an assessment/tax appeal, the Refunds Unit must receive confirmation from the Appeals Unit that the credit has been verified and approved. Once approved the file is forwarded to the Refunds Unit. Depending on the type of appeal, the Refunds Unit has approximately 120 days to process that refund. The objective is to try and process that refund within 120 days.
Assessment appeal credits are refunded to the current property owner at the time of posting. Credits resulting from a tax appeal are refunded to the property owner during the year for which the credit was applied and could be split between the current owner and a previous owner depending on the Statement of Adjustments.
For parking violations refunds you will need to provide the following information: