The Vacant Commercial & Industrial Unit Tax Rebate Program is available to commercial and industrial properties that are either partially or completely vacant for 90 or more consecutive days.

On May 24, 2017, Toronto City Council adopted Item EX25.10, a proposal detailing the possible 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:

  • a decrease in commercial vacancy rebate percentage amount, effective July 1, 2017
  • advancing the application submission deadline for all 2018 vacancies
  • termination of the program as of July 1, 2018

Amendments to the Program

The vacancy rebate rates are:

  • January 1 to June 30, 2017:
    • commercial rebate 30 per cent
    • industrial rebate 35 per cent
  • July 1, 2017 to June 30, 2018:
    • commercial rebate 15 per cent
    • industrial rebate 35 per cent

Submissions for the 2017 tax year remain unchanged, the submission date for the 2018 application has been advanced.

  • Submission deadline date for vacancies that occurred in 2017: February 28, 2018
  • Submission deadline date for vacancies that occur from January 1 to June 30, 2018: September 28, 2018

Review the Vacant Unit Rebate Program’s applications and deadlines for more information.

Effective July 1, 2018, the Vacant Unit Rebate Program will be discontinued for both commercial and industrial properties.