The City understands some residents and businesses may be experiencing financial hardships due to the COVID-19 pandemic.

Property owners will be able to request additional time to pay their taxes without incurring late payment penalties or interest charges for a six month period effective June 1 to November 30, 2020.

The additional time given to pay your property taxes does not reduce the amount of taxes that are owed to the City of Toronto.

  1. Applicants must be able to demonstrate financial hardship stemming from COVID-19, including:
    1. a prolonged suspension of pay or loss of employment
    2. excessive business revenue loss or business closure
    3. pending business insolvency or bankruptcy
  2. Property owners must have a good payment history – up to date on their tax payments until the end of March 2020.
  3. All residential properties with a residential structure qualify. Commercial, shopping, office, industrial, multi-residential, or new multi-residential properties with a 2020 property assessment value equal to or under $10 million also qualify.

Residential Property Owners

Residential property owners must provide documents that establish disruption or lack of employment beginning in March 2020 or later, including:

  • Record of Employment (ROE)
  • lay-off notice
  • termination notice

Evidence of application/acceptance to receive benefits under federal/provincial COVID-19-related relief programs, including:

  • Canada Emergency Response Benefit (CERB)
  • Emergency Leave
  • Employment Insurance (EI)

Documents that establish reduced household income beginning March 1, 2020, in relation to the same time frame last year, including:

  • pay or income statements
  • T4 statements
  • letter from employer

Business Property Owners

Commercial property owners must provide documents that establish disruption of business beginning in March 2020 or later, including:

  • forced closure notice
  • lay-off notice sent to employees
  • notice of closure sent to patrons

Evidence of application/acceptance to receive benefits under federal/provincial COVID-19-related relief programs, including:

  • Canada Emergency Commercial Rent Assistance (CECRA)

Documents that establish reduced household income beginning March 1, 2020, compared to the same time frame last year, including:

  • gross receipts
  • revenues from sales
  • profit/loss statements
  • evidence of defaulted rent payments

Qualifying properties that are on the pre-authorized payment (PTP) program will no longer be enrolled. Submission of a new PTP application will be required to re-enroll in the PTP program. The PTP reinstatement fee will not apply to approved applicants that re-enroll.

Qualifying properties that pay their property taxes through their mortgage must contact their mortgage company directly to advise them to delay their tax payments accordingly.

Property owners who have provided the City with post-dated cheques for property tax payments, all post-dated cheques scheduled to be processed on June 1, 2020 (includes cheques dated April 1, 2020) and July 2, 2020 (includes cheques dated May 1, 2020) will be processed. Processed payments are not subject to the deferral. If you want to defer these payments, you will need to put a stop payment on the cheque payments at your own expense.

Deadline

Property owners may apply to the program at any time between June 1 and October 31, 2020.

Applications received and approved before July 31, 2020 will be eligible to have late payment penalties and/or interest amounts added to the tax account in June and July waived, as well as any penalties or interest incurred up to November 30, 2020.

Applications received and approved between July 31, 2020 and October 31, 2020 will be eligible to have late payment penalty and/or interest amounts waived from the date the application is received up to November 30, 2020.

Submission of Applications

Submit your application and upload the required documents: Submit

Online applications are encouraged.

A paper-based application is also available.

There are other relief options available for residents and businesses during COVID-19.