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 and their spouses (if applicable) 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.
You may apply for the Property Tax, Water and Solid Waste Relief Programs online – coming soon.
Deadline to apply for 2022 tax year: October 31, 2022.
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.
Step 1 – All property owners and their spouses (if applicable) 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:
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:
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.
If you are a low-income senior or a low-income person with disabilities, you may apply for a cancellation of property tax increases.
If you are a low-income senior or a low-income person with disabilities, you may apply for a deferral of property tax increases.
Get more information about services and programs for Seniors and Persons with Disabilities.
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.
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.
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.
To qualify for a cancellation of a property tax increase, you must:
To qualify for a deferral of a property tax increase, you must:
To qualify for a rebate on the water consumption portion of your utility bill, you must:
To qualify for a rebate on the solid waste portion of your utility bill, you must:
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.
Property Tax, Water & Solid Waste Relief Program (paper-based application) is available. Or, apply online – coming soon. You must reapply annually if you have applied for and received a cancellation, deferral, water and/or solid waste rebate for the previous year.
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.
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:
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.
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)
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.
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: