Tax Rebate Program for Ethnocultural Centres
If you own or lease a property that is being used as an ethnocultural centre, you may be eligible for a property tax rebate, under Chapter 767-Toronto Municipal Code.
To be eligible, you must:
- use the property for ethnocultural activities
- own or lease for a fixed term of 60 years or more and occupy the property
- ensure tax or other charges for prior year(s) are fully paid
- be a registered charity under subsection 248(1) of the Income Tax Act (Canada) and must have a valid Canada Revenue Agency BN/Registration Number
- A written statement with respect to the purpose and nature of the organization.
- Proof that your organization owns or leases the space and uses it for the purposes of an ethnocultural centre.
- Written confirmation that your organization occupies the entire property.
- If the ethnocultural centre occupying the property leases out a portion of the premises to a tenant(s):
- a copy of the executed lease(s) for any leased space
- If your ethnocultural centre occupies leased space:
- a copy of the lease agreement
- written confirmation and/or calculation from the landlord of the property taxes paid by your organization
- A copy of the applicant’s current registration status document referencing the BN/Registration Number and Effective Date of Registration from Canada Revenue Agency (CRA).
- A registration status document may be downloaded from the Government of Canada website.
If you are applying for the first time, your application must be received by December 31st of the following year.
Submission of Applications
Submit your request by courier or registered mail, fax, email or in-person:
City of Toronto
Revenue Services, Property Tax Rebates
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-3623 (refer to Tips on Faxing and Emailing)
In-person at a Inquiry and Payment Counter
Changes in Property Assessment
If the property’s assessment is subsequently changed for any reason, the related rebate amount for that taxation year will be recalculated.
If a rebate has already been issued, the City will notify the applicant of the recalculated rebate amount. The City will recover any excess amount that was paid.
Making a False Statement
Any person who knowingly makes a false or deceptive statement in an application made to the City or in any other document submitted to the City under this section will:
- disqualify the property from eligibility for a tax deferral, cancellation, or rebate for the year in which the application was made
- be required to repay any tax deferral, cancellation, or rebate paid or credited
- be required to pay interest at the rate 1.25 percent per month on the amount required to be repaid under Subsection A(2) from the date that the taxes were originally deferred, cancelled or rebated