To be eligible, you must:
- 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.
- own and occupy the commercial or industrial property for which the rebate is being sought, or be a tenant and occupy the commercial or industrial property for which the rebate is being sought.
- agree to supply any additional information requested by the City to substantiate the application
- ensure tax or other charges for prior year(s) are fully paid
Note: HST (Harmonized Sales Tax), maintenance fees and other miscellaneous charges are not eligible for a property tax rebate.
- The applicant’s current registration status document referencing the BN/Registration Number and Effective Date of Registration from Canada Revenue Agency (CRA).
- Lease agreement(s) or other documents confirming all the information indicated on the application.
- Submit only relevant sections which identify all parties, outline terms and conditions, occupancy space and periods, property tax obligations and signature pages.
- Tax reconciliation statement which specifies how the eligible property tax amount is determined.
- Statement should indicate the period of occupancy and eligible square footage of the units being applied for, the eligible square footage of the building and the total property taxes used to determine the rebate being claimed.
- Retain a copy of your application form for a period of six (6) years.
- Retain proof of submission of your application. Proof of submission may include copies of:
- an additional copy of your application stamped “received” by the City if delivered in person
- fax confirmation report along with the full document.
- your email properties page showing that the email was sent and a copy of your documents
- a courier-signed receipt with a copy of your documents
- a registered or certified mail receipt with a copy of your documents
Submit your Charity Rebate Application for each taxation year by the deadline.
Who Can Apply for a Charity Rebate?
You can apply for a Registered Charity Rebate if you are:
- the registered charity occupying the property
- the registered charity’s lawyer or registered paralegal
- a designated agent appointed by the registered charity
Submission of Applications
Applications must be submitted every year. A previous year’s application and supporting documentation cannot be used as an application for the current year or any subsequent year. Separate application(s) are required for each property assessment roll number. Submit your application and supporting documents by courier/registered mail, fax, email or in-person:
City of Toronto
Revenue Services, Property Tax Rebates
5100 Yonge St., Lower Level
Toronto ON M2N 5V7
Fax: 416-696-3623 (see Tips on Faxing)
In person at an Inquiry and Payment Counter
Any changes made on an application form must be initialed.