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 are still being accepted for commercial/industrial properties that receive a 2019 Omitted Tax Bill and have experienced a vacancy for at least 90 consecutive days between January 1, 2017 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.
You may be eligible for a rebate if your commercial and/or industrial property meets one of the required conditions.
Your property taxes must be paid in full as billed. Tax rebates from successful applications will be processed separately.
You will not be eligible for a rebate if during the period being claimed a building or portion of a building was:
Additional documentation or a site inspection of the property may be required.
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:
If the above documents are not available, an applicant may submit an affidavit that indicates that there are no other documents available.
If you receive a 2019 Omitted tax bill for either the 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, 2017 to June 30, 2018 is 90 days after the date of issuance on your Property Assessment Change Notice.
You can apply for a Vacant Unit Rebate if you are:
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 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)
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:
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.
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: