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