Property Tax, Water & Solid Waste Relief Programs

The Tax, Water and Solid Waste Relief application (both paper based and apply online) will be available in the spring of 2022. Your completed application must be received by August 31, 2022 (tentative). This deadline is subject to City Council approval.

 

To apply for the rebate programs online, applicants must have filed their 2021 income tax returns with the Canada Revenue Agency (CRA), to apply online, you will need to provide an email address and phone number, and you must obtain the written consent of all owners that reside at the property for which relief is sought. You will also need access to a printer and/or a scanner to send documents to support your application.

Application Deadline

You may apply for the Property Tax, Water and Solid Waste Relief Programs online in the spring of 2022.

Privacy Protection

Protecting your personal information is very important to us. We will protect your information from unauthorized collection and use. Personal Information exchanged with the City and the Canada Revenue Agency is encrypted and transmitted using advanced security techniques.

How to Apply

Step 1 – All property owners who reside at the property must consent to use their personal information as part of the application process.  Each owner that lives at the property must provide:

  • name(s), date of birth, phone number and email address
  • Social Insurance Number(s)
  • marital status
  • spouse’s name and date of birth

Step 2 – Applicants can enter each owner’s required property and personal information using the City’s online portal. Please read the sections in their entirety and correctly enter your information. A green checkmark will appear if you have entered all of the required information in the correct format.  A red X will be displayed if the required information is missing or incomplete. Once all information has been entered, you will receive confirmation of the rebate programs you are pre-qualified for.

Step 3 – Download and print the income verification consent form. This form must be signed by all persons included in your application. The consent form is used to authorize the City to obtain income information about you directly from the Canada Revenue Agency (CRA).

Step 4 – The signed consent form must be returned and received by the City by one of these methods within 14 days:

  • Upload Now – If the printed form has all required signatures, and the applicant has all required Social Insurance Number(s) (SIN), the form (PDF format) can be uploaded during the current application session. Once the consent form has been uploaded, the applicant will be prompted to enter the SIN’s for all persons listed on the application.
  • Upload Later – The applicant can upload the completed consent form (PDF format) signed by all applicants within 14 days, using a secure link sent to your personal email address. Once the consent form has been uploaded, the applicant will be prompted to enter the SIN’s for all persons listed on the application.
  • Submit by mail or fax – If you would rather send the completed consent form by mail or fax, please allow sufficient time for mail delivery to ensure your application reaches our office by the application deadline:
    • Mail the signed form to:

City of Toronto
Revenue Services, Property Tax Rebates
5100 Yonge St.,
Toronto, ON M2N 5V7

Once your application is received, you will receive an email identifying the secure link to allow you to enter the SIN’s for all persons listed on the application.

Step 5 – Once the application and consent form has been received, the CRA will confirm the total household income for all owners that reside at the property to determine eligibility for the rebate programs. Applicants will receive notification regarding the status of the rebate application within 14 to 28 business days. If additional information is required, the City will contact you.

Property Tax Increase Cancellation Program

If you are a low-income senior or a low-income person with disabilities, you may 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, you may 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 Persons 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.

Solid Waste Rebate Program

If you are a low-income senior or a low-income person with disabilities and using a small, medium or large 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.

*Program eligibility requirements are subject to change when City Council determines the 2022 tax and rate supported budget in February 2022.

Household income is now based on all property owners who reside at the property and their spouses. 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 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 October 31, 2022
  • Applicant/property owner must meet the program-specific eligibility criteria
  • Your combined household income is the total income of all listed owners who live at the property, including their spouses
  • Age requirements must be met by December 31 of the current tax 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 property assessment of $975,000* or less.
  • be 65 years of age or older, OR
  • be 60-64 years of age and receive Old Age Security; if widowed, receive an Old Age Security Spouse’s Allowance, OR
  • be a person with disabilities receiving 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 receive Old Age Security; if widowed, receive an Old Age Security Spouse’s Allowance, OR
  • be 50 years of age or older and receive either a pension or a pension annuity resulting from a pension plan under the Income Tax Act, OR
  • be a person with disabilities receiving 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 receive Old Age Security; if widowed, receive an Old Age Security Spouse’s Allowance, OR
  • be 50 years of age or older and receive either a pension or a pension annuity resulting from a pension plan under the Income Tax Act, OR
  • be a person with disabilities and receive 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.

The application will be available in the spring of 2022.

You must reapply annually if you have applied for and received a cancellation, deferral, water and/or solid waste rebate for the previous year.

Application Deadline

  • The deadline to apply for the Property Tax, Water and Solid Waste Relief Programs is August 31, 2022 (tentative).

Required Documents

Seniors

  • An unaltered copy of your 2021 Notice of Assessment (NOA) or Notice of Reassessment (NOR) of your income tax from the Canada Revenue Agency (CRA).
  • 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 (if applying for the first time), such as:
    • Birth Certificate
    • Driver’s Licence
  • Proof of receipt of a registered pension or registered annuity under the Income Tax Act, if applicable.

Persons with Disabilities

  • An unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR) of your income tax from the Canada Revenue Agency (CRA).
  • 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 the 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

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

  • a copy of 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.

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)

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.

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 of 1.25 per cent per month on the amount required to be repaid from the date the taxes were deferred initially, cancelled or rebated.