New for 2020

Income Qualification

Household income will be now be based on all property owners who reside at the property and their spouses. In order to be excluded from household income determination, any additional owner(s) not living at the property are required to provide proof of non-residency.

Apply online (available in the coming weeks)

Low-income seniors and low-income persons with disabilities may be able to apply online for the Property Tax, Water and Solid Waste Relief Programs. Don’t miss the deadline to submit your application by October 30, 2020.

Property Tax Increase Cancellation Program

If you are a low-income senior or a low-income person with disabilities 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 with disabilities apply for a deferral of property tax increases.

Repayment

  • 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 416-394-2480 to arrange for payment of your deferred property taxes.

Get more information about services and programs for Seniors and People Living with Disabilities.

Water Rebate Program

If you are a low-income senior or a low-income person with disabilities who consumes less than 400 cubic metres (m³) of water each year, you may apply for a water rebate. After December 31, the City will calculate your annual water consumption and if you meet all eligibility criteria, a rebate will be applied to your utility bill the following year.

Home Dialysis Water Rebate Program

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.

Solid Waste Rebate Program

If you are a low-income senior or a low-income person with disabilities and using a garbage bin or a single-family residential bag-only customer; you may qualify to receive a rebate on the solid waste portion of your utility bill. If eligible, a single rebate per household will be applied to your household’s largest size bin.

All Program Requirements

New for 2020 – Household income will be now be based on all property owners who reside at the property and their spouses. In order to be excluded from household income determination, any additional owner(s) not living at the property are required to provide proof of non-residency (e.g driver’s licence).

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

  • tax account must not have taxes owing for the prior years
  • water/utility account must be paid in full
  • applicant/property owner must have owned and occupied the property as their principal residence for one year or more before August 31, 2020
  • applicant/property owner must meet the program-specific eligibility criteria
  • your combined household income is the total income of all listed owners living at the property and their spouses
  • age requirements must be met by December 31 of the taxation year
  • proof of age, such as a driver’s licence, 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 $45,000 or less
  • have a residential assessment of $975,000 or less
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an 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,
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an 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 and Solid Waste Rebate Programs

  • have a combined household income of $50,000 or less
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an 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 a rebate on the water consumption portion of your utility bill, you must:

  • consume less than 400 m³  annually
  • have metered water service in your home

Solid waste rebate program

To qualify for a rebate on the solid waste portion of your utility bill, you must:

  • be billed for a small, medium or large garbage collection bin
  • be a single-family residential bag-only customer

Extra-large bins are not eligible for a solid waste rebate. To submit your request to change the size of your bin Call 311 Toronto or refer to Bins at toronto.ca/311.

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:
    • 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 unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR)
  • 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 Association

If you do not have the above income documents, you should provide documentation that shows other financial support(s) or circumstances in respect of your disability for special consideration.

Additional Owner(s) Proof of Residency

Additional owner(s) who do not reside at the property, must provide proof of residency by submitting one document containing name and current principal residence address, for example:

  • a copy a driver’s licence, or
  • utility bill (cable, internet, hydro, gas, water)

Verification

You are required to provide an unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR) to establish eligibility for the City’s Tax and Water Relief Programs.

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

Deadline

The 2020 Tax, Water and Solid Waste Relief Application is now available. Your completed application form must be received by October 30, 2020.

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

Submission of Applications

Submit your application by mail or fax:

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)

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.