Property Tax & Water Relief Programs

Property Tax Increase Cancellation Program

If you are a low-income senior or a low-income person living with a disability, this program gives you the opportunity to apply for a cancellation of property tax increases.

Property Tax Increase Deferral Program

If you are a low-income senior or a low-income person living with a disability, this program gives you the opportunity to apply for a deferral of property tax increases.

Repayment of the Property Tax Deferral

  • The total deferral amount(s) must be paid back to the City if you no longer own the property.
  • Contact the Tax Rebates Unit at 416-395-0075 to arrange for payment of your deferred property taxes.

To learn more information on services and programs for Seniors and People Living with a Disability.

Water Rebate Program

If you are a low-income senior or a low-income person living with a disability who consumes less than 400 cubic metres (m³)* of water each year, this program gives you the opportunity to apply for a water rebate. After December 31st, the City will calculate your annual water consumption. If you meet all eligibility criteria, a rebate will be applied to your utility bill in the year following the application year.

If you or a dependant are receiving home dialysis treatment at a Toronto residential property, you may be eligible for a rebate on your utility bill. Learn more about the Home Dialysis Water Rebate Program.

Program Requirements

For All Tax and Water Relief Programs

If you qualify for the programs, the amount of the deferral, cancellation or water rebate will be applied to your account. You must meet the following requirements:

  • tax account must have no taxes owing for the prior year(s)
  • water/utility account must be paid in full
  • applicant/property owner must have owned and occupied the property as your principal residence for one year or more before the application deadline
  • applicant/property owner must meet the program specific eligibility criteria
  • your combined household income is the total income of all listed owners and their spouses
    • if your spouse does not meet other eligibility requirements, the application will still be considered; however, the spouse’s income will be included to determine the combined household income
  • age requirements must be met by December 31st of the taxation year
  • proof of age, such as a driver’s license, may be required, if you are applying as a senior for the first time

Property tax increase cancellation program

To qualify for a cancellation of a property tax increase you must:

  • have a combined household income of $40,207* or less, and
  • have a residential assessment of $850,000* or less and
  • be 65 years of age or older, or
  • be 60-64 years of age and be in receipt of a Guaranteed Income Supplement Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, or
  • be a person living with a disability and be in receipt of disability benefits

Property tax increase deferral program

To qualify for a deferral of a property tax increase you must:

  • have a combined household income of $50,000* or less, and
  • be 65 years of age or older, or
  • be 60-64 years of age and be in receipt of a Guaranteed Income Supplement Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, or
  • be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada), or
  • be a person living with a disability and be in receipt of disability benefits

Water rebate program

To qualify for the water rebate program you must:

  • have a combined household income of $50,000* or less
  • consume less than 400 m³* annually
  • have metered water service in your home

and

  • be 65 years of age or older, or
  • be 60-64 years of age and be in receipt of a Guaranteed Income Supplement Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, or
  • be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada), or
  • be a person living with a disability and be in receipt of disability benefits

*2019 household income, residential assessment and water consumption thresholds will be available April, 2019

Seniors

  • Canada Revenue Agency (CRA) Income Tax Notice(s) of Assessment or Notice(s) of Reassessment (NOA)
  • Old Age Security T4A-OAS (if applicable)
  • Guaranteed Income Supplement (GIS), or GIS Allowance (if applicable)
  • Spousal Allowance T4A (if applicable)
  • Proof of Age is required if applying for the first time, such as a copy of:
    • Birth Certificate
    • Driver’s Licence
  • Proof of receipt of a registered pension or registered annuity under the Income Tax Act (Canada), if applicable.

Persons Living with a Disability

  • Canada Revenue Agency (CRA) Income Tax Notice(s) of Assessment or Notice(s) of Reassessment (NOA)
  • Disability benefit income from one or more of the following:
    • Ontario Disability Support Program (ODSP)
    • Canada Pension Plan (CPP)
    • Workplace Safety and Insurance Board (WSIB)
    • Employment Insurance Sickness Benefit
    • Motor Vehicle Accident Insurance
    • Private Disability Insurance Plan
    • Employer Disability Insurance Plan
    • Disability programs provided by Professional Associations

Verification

You are required to provide an unaltered copy of your Notice of Assessment (NOA) to establish eligibility for the City’s Tax and Water Relief Programs.

Your personal information will be protected from unauthorized collection and use.

Deadline

You can complete one Tax & Water Relief Application Form for all three programs. Your application must be received by the deadline.

If you have applied for and received a cancellation, deferral, and/or water rebate for the previous year, you should continue to apply each year.

Submission of Applications

Submit your application by 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)
Email: revrebt@toronto.ca

In-person at an Inquiry and Payment Counter

Property Tax Appeals and Assessment Appeals

Tax reductions from successful property assessment appeals and property tax appeals will alter the amount of your tax deferral or cancellation and may require repayment of the rebate.