Third Party Signs in Toronto are subject to an annual Third Party Sign Tax (TPST). The TPST is based on the size and location of the sign, as well as the type of copy being displayed. Signs fall into one of six categories, starting at Class I (lowest amount) to Class VI (highest amount). The rates of the TPST increase each year. Invoices are assessed by March 31, with payment due on July 1.

Ground signs, or fuel pump signs, only displaying static copy with an aggregate sign face area of less than or equal to 15 square metres;

Wall signs, topiary wall signs, overhanging structure signs, window signs, or projecting signs displaying static copy, or mechanical copy, with an aggregate sign face area of less than or equal to 15 square metres; and

Topiary signs displaying static copy, or mechanical copy, with an aggregate sign face area of less than or equal to 45 square metres;

Ground signs, fuel pump signs, only displaying static copy with an aggregate sign face area greater than 15 square metres and less than 45 square metres;

Ground signs, or fuel pump signs, displaying mechanical copy, in whole or in part, with an aggregate sign face area of less than or equal to 25 square metres;

Topiary signs displaying static copy, or mechanical copy, with an aggregate sign face area greater than 45 square metres;

Wall signs, topiary wall signs, overhanging structure signs, window signs, or projecting signs only displaying static copy with an aggregate sign face area greater than 15 square metres but less than 45 square metres;

Wall signs, topiary wall signs, overhanging structure signs, window signs, or projecting signs displaying mechanical copy, in whole or in part, with an aggregate sign face area greater than 15 square metres but less than 45 square metres;

Roof signs displaying static copy, or mechanical copy, with an aggregate sign face area less than or equal to 25 square metres; and

Electronic wall signs and Electronic ground signs with an aggregate sign face area less than or equal to 5 square metres;

Ground signs, or fuel pump signs, displaying mechanical copy, in whole or in part, with an aggregate sign face area greater than 25 square metres but less than or equal to 45 square metres;

Roof signs displaying static copy, or mechanical copy, with an aggregate sign face area greater than 25 square metres but less than 45 square metres;

Electronic wall signs with an aggregate sign face area greater than 5 square metres but less than or equal to 25 square metres;

Overhanging structure signs, or projecting signs, only displaying static copy with an aggregate sign face area greater than 15 square metres but less than 45 square metres; and

Overhanging structure signs, or projecting signs displaying mechanical copy, in whole or in part, with an aggregate sign face area greater than 15 square metres but less than 45 square metres;

Ground signs, or fuel pump signs displaying static copy, or mechanical copy, with an aggregate sign face area greater than 45 square metres;

Wall signs, topiary wall signs, overhanging structure signs, window signs, or projecting signs only displaying static copy with an aggregate sign face area greater than 45 square metres;

Wall signs, topiary wall signs, overhanging structure signs, window signs, or projecting signs displaying mechanical copy, in whole or in part, with an aggregate sign face area greater than 45 square metres;

Roof signs displaying static copy, or mechanical copy, with an aggregate sign face area greater than 45 square metres;

Electronic ground signs with an aggregate sign face area greater than 5 square metres but less than or equal to 45 square metres;

Electronic wall signs with an aggregate sign face area greater than 25 square metres but less than or equal to 45 square metres; and

Electronic roof signs, electronic projecting signs, electronic window signs and electronic overhanging structure signs with an aggregate sign face area less than 25 square metres;

All projected image signs;

Electronic wall signs and electronic ground signs with an aggregate sign face area greater than 45 square metres but less than 75 square metres; and

Electronic roof signs, electronic projecting signs, electronic window signs and electronic overhanging structure signs with an aggregate sign face area greater than 25 square metres but less than 45 square metres;

Electronic wall signs and electronic ground signs with an aggregate sign face area equal to or greater than 75 square metres; and

Electronic roof signs, electronic projecting signs, electronic window signs and electronic overhanging structure signs with an aggregate sign face area equal to or greater than 45 square metres.

TPST Rates for 2019

Class I $1,282.49
Class II $3,178.34
Class III $5,520.27
Class IV $12,267.27
Class V $31,000.00
Class VI $42,500.00

 

Review a copy of the Third Party Sign Tax by-law (Chapter 771)

Other TPST-related forms: