The Vacant Commercial & Industrial Unit Tax Rebate Program ended July 1, 2018. The submission deadline for vacancies occurring within January 1 to June 30, 2018 was September 28, 2018.

 

Extension of Vacant Unit Rebate Deadline – Applications for the Vacant Unit Rebate Program are accepted for commercial/industrial properties that have received a 2018 Supplementary/Omitted tax bill and experienced a vacancy for at least 90 consecutive days between January 1, 2016 and June 30, 2018. The submission deadline under Section 331 of the City of Toronto Act, 2006 for preceding tax years is extended to 90 days after the date of issuance on your Property Assessment Change Notice.

Contact a customer service representative for more information.

Program Requirements

Properties Eligible for a Rebate

You may be eligible for a rebate if your commercial and/or industrial property meets one of the following conditions:

  • You received a 2018 Property Assessment Change Notice for tax years 2016, 2017 and/or 2018; and
  • Your commercial and/or industrial building(s) was entirely vacant and unused for at least 90 consecutive days between January 1, 2016 and June 30, 2018

Commercial building

  • You received a 2018 Property Assessment Change Notice for tax years 2016, 2017 and/or 2018; and
  • Your commercial building was partially vacant where the vacant portion of the building must have been unused for at least 90 consecutive days between January 1, 2016 and June 30, 2018; and
    • the vacant portion of the building must have been clearly delineated or physically separated from the used portions of the building; and
    • the building must have been either:
      • capable of being leased for immediate occupancy; or
      • undergoing or in need of repairs, renovations, or construction that prevented it from being available for lease for immediate occupation; or
      • unfit for occupation

Industrial building

  • You received a 2018 Property Assessment Change Notice for tax years 2016, 2017 and/or 2018; and
  • Your industrial building was partially vacant where the vacant portion of the building must have been unused for at least 90 consecutive days between January 1, 2016 and June 30, 2018; and
    • the portion of the building must have been clearly delineated or physically separated from the used portions of the building.

Your property taxes must be paid in full as billed. Tax rebates from successful applications will be processed separately.

Properties Not Eligible for a Rebate

You will not be eligible for a rebate if during the period being claimed a building or portion of a building was:

  • used for commercial or industrial activity on a seasonal basis
  • leased to a tenant during the period of vacancy
  • included in a vacant land subclass

Vacancy Time Period Requirements

  • The vacancy period must have been at least 90 consecutive days between January 1, 2016 and June 30, 2018.

Verification

  • A secondary verification may be required before your application is approved.

Additional documentation or a site inspection of the property may be required.

Required Documents

You are required to submit two copies of your application to the City. Retain a copy of your application for your records. The City does not provide copies. Your application must include a copy of:

  • the fully executed expired and fully executed current lease
  • Termination or Bailiff Notice (when a tenant has broken the terms of their lease)
  • system generated rent roll for the property
  • real estate agent’s listing agreement or a copy of a newspaper/internet advertisement; all advertisements must contain the date of the ad

If the above documents are not available, an applicant may submit an affidavit that indicates that there are no other documents available.

Affidavit

  • One original affidavit per taxation year, per application, must be submitted. A sample affidavit is available by calling Property Tax Rebates at 416-395-0075.

 Document Retention

  • 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
    • a fax confirmation report along with the full document.
    • your e-mail properties page showing that the e-mail 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

Deadline Extension for 2018 Supplementary/Omitted Tax Bills Only

If you have received a 2018 Supplementary/Omitted tax bill for either the 2016, 2017 and/or 2018 taxation year(s), the deadline to submit your Vacant Unit Rebate Application(s) for a vacancy period occurring within January 1, 2016 to June 30, 2018 is 90 days after the date of issuance on your Property Assessment Change Notice.

Who Can Apply for a Vacant Unit Rebate?

You can apply for a Vacant Unit Rebate if you are:

  • the registered owner of the property
  • the owner’s lawyer or registered paralegal
  • a designated agent appointed by the owner on the Vacant Unit Rebate application form or an agent who has obtained a letter of authorization from the property owner

Submission of Applications

A previous year’s application and supporting documentation cannot be used as an application for the current year or any subsequent year.

Submit your application by courier or registered 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.

Any changes made on an application form must be initialed by the applicant.

If you feel the rebate is too low, you may file a complaint with the Assessment Review Board (ARB).

On May 24, 2017, Toronto City Council adopted Item EX25.10, detailing the future of the Vacant Unit Rebate Program. The Government of Ontario filed Ontario Regulation 582/17 on December 21, 2017 to implement City Council approved changes to the Vacant Commercial & Industrial Unit Tax Rebate Program. Changes to the Vacant Unit Rebate Program consist of:

  • Revised Vacancy Rebate Rate
    • January 1 to June 30, 2018
      • commercial rebate 15 per cent
      • industrial rebate 35 per cent
  • advancing the application submission deadline for all 2018 vacancies to September 28, 2018
  • termination of the program as of July 1, 2018

Changes in Property Assessment

If the property’s assessment is subsequently changed for any reason, the related rebate amount for that taxation year will be recalculated.

If a rebate has already been issued, the City will notify the applicant of the recalculated rebate amount. The City will recover any excess amount that was paid or refund/credit any amount that was under paid to the applicant for the taxation year for which an application is made.

Making 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 is:

  • guilty of an offence and is liable on conviction to a fine of not more than an amount that is twice the amount of the rebate obtained or sought to be obtained by the false or deceptive statement except that the fine shall not be less than $500