If you are a low-income senior or a low-income person with a disability, and you live in a non-profit housing co-operative, you may qualify for the City of Toronto's Co-Operative Housing Grant Program which offers relief for property tax, water and solid waste charges; even if you do not have a property tax account or utility account.
Note: The Co-operative Housing Grant application form will be available in the spring of 2025, applicants may apply for both 2024 and 2025 taxation years if they meet the program eligibility requirements and submit their completed application by the October 31, 2025 deadline.
Program Eligibility
To meet eligibility requirements, applicants must:
- Reside in an eligible housing complex that is owned and operated by co-operative corporation as defined in the Co-operative Corporations Act.
- Live in a unit defined as an eligible property for at least one year.
- Apply annually, with only one application per household.
- Hold shares for an eligible property (primary member).
- Property taxes and utility accounts must not have amounts owing for prior years.
Co-Operative Housing Property Tax Grant Program
Seniors must meet the age requirement by December 31.
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- 65 years of age of older.
- 60 to 64 years of age and be in receipt of Guaranteed Income Supplement or an allowance under the Old Age Security Act.
- A person living with a disability and in receipt of disability benefits.
Co-Operative Housing Water and Solid Waste Grant Program
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- 65 years of age of older.
- 60 to 64 years of age and be in receipt of Guaranteed Income Supplement or an allowance under the Old Age Security Act.
- 50 years of age and older, if in receipt of registered pension or pension annuity under the Income Tax Act.
- A person living with a disability and in receipt of disability benefits.
Household Income
Household income is based on all primary members who reside in the unit, including any spouse. To be excluded from household income determination, any additional primary member(s) not living at the property are required to provide proof of non-residency (e.g., driver’s licence).
Find out more about the household income threshold to meet eligibility criteria. Income thresholds are determined by City Council during the budget process in February.
Applying for the Program
Download Adobe's Acrobat Reader software for free to complete the fillable PDF application form when it becomes available on our website later this spring.
You can also obtain an application form by mail or in person:
How to Submit Application
Submit your application by mail, fax or in-person, by the October 31, 2025 deadline:
Mail: City of Toronto, Revenue Services
Property Tax Rebates
5100 Yonge St.
Toronto, ON M2N 5V7
Fax: 416-696-3623, for Tip on Faxing and Emailing.
In-Person: Inquiry & Payment Counters
Incomplete forms will not be processed and may be returned.
Supporting Documents
Applicants must provide the following supporting documents:
For Seniors
- Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR).
- Old Age Security T4A-OAS (if applicable).
- Guaranteed Income Supplement (GIS), or OAS Allowance (if applicable), or Spousal Allowance T4A (if applicable).
- Proof of Age is required if applying for the first time, such as a copy of your:
- Birth Certificate
- Driver’s Licence
- Proof of receipt of a registered pension or registered annuity under the Income Tax Act (Canada), if applicable.
For Persons Living with a Disability
- Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR).
- A copy of your current disability benefit income documents such as:
- Ontario Disability Support Program
- Canada Pension Plan
- Workplace Safety and Insurance Board
- Private/Employer Disability Insurance
- Other documents showing financial support/circumstances in respect of your disability for consideration.
- Each primary member residing in the unit will need to provide an unaltered copy of their Notice of Assessment or Notice of Reassessment from the Canada Revenue Agency (CRA). Household income will include the combined income of all members named in the occupancy agreement who reside at the property and their spouse (if applicable).
- Proof of Residency – A driver’s licence or a copy of a current document with your name and address (cable, gas, utility, internet).
In addition to, Co-Operative Housing Grant Program documents:
- A copy of your Co-Operative Occupancy Agreement – only required for first time applicants.
- Primary members who live elsewhere, will need to provide proof of residency to be excluded from household income.
Grant Amounts
Applicants that meet eligibility requirements can receive a flat rate amount. A grant cheque will be mailed to the applicant’s residence, should they meet the program conditions. Learn more about the flat rate grant amounts.
Documents Required
In 2016, the Canada Revenue Agency (CRA) began redacting the Social Insurance Number (SIN) on the Notice of Income Assessment (NOA). An unaltered copy of the applicant's NOA is required to qualify for the City's Property Tax, Water & Solid Waste Relief Programs, and therefore the Revenue Services Division no longer requires the complete SIN. This is in accordance with the City's collection of private information policy.
