Co-Operative Housing Grant Program

Eligible Properties

You must reside in an eligible co-operative housing complex that is owned and operated by a co-operative corporation as defined in the Co-operative Corporations Act .

Applicant (Primary Member)

Every co-operative member named in the Co-operative Occupancy Agreement who resides at the unit is considered a primary member.

Applicants must:

• Reside in an eligible housing complex that is owned and operated by co-operative corporation as defined in the Co-operative Corporations Act and have been a member for at least one year.
• Apply annually by the deadline, with only one application per unit.
• Not have property taxes and/or utility account payments owing for prior years.

Household Income

Household income is based on all primary members who reside in the unit, including any spouse. To be excluded from household income determination, any additional primary member(s) not living at the property are required to provide proof of non-residency (e.g., driver’s licence).

Income threshold for all grant programs, must have a combined household income of:

• $57,112 or less for the 2024 taxation year.
• $60,000 or less for the 2025 taxation year.

Co-Operative Housing Property Tax Grant Program

To qualify for the Co-Operative Housing Property Tax Grant Program, you must be one of the following:

• 60 to 64 years of age and in receipt of Guaranteed Income Supplement or an allowance under the Old Age Security Act.
• 65 years of age or older.
• A person living with a disability and in receipt of disability benefits.

Co-Operative Housing Water Grant Program

To qualify for the Co-Operative Housing Water Grant Program, you must be one of the following:

• 50 years of age or older, if in receipt of a registered pension or pension annuity under the Income Tax Act.
• A person living with a disability and in receipt of disability benefits.
• 60 to 64 years of age and in receipt of Guaranteed Income Supplement or an allowance under the Old Age Security Act.
• 65 years of age or older.

Co-Operative Housing Solid Waste Grant Program

To qualify for the Co-Operative Housing Solid Waste Grant Program, you must be one of the following:

• 50 years of age or older, if in receipt of a registered pension or pension annuity under the Income Tax Act.
• 60 to 64 years of age and be in receipt of Guaranteed Income Supplement or an allowance under the Old Age Security Act.
• 65 years of age or older.
• A person living with a disability and in receipt of disability benefits.
• The eligible property must receive City of Toronto waste collection services.

The following documents must be included with your application.

• A copy of your Co-Operative Occupancy Agreement (required for first time applicants).

Seniors

• Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR).
  • If applying for 2024 taxation year:
    • A 2023 Notice of Assessment or Notice of Reassessment for each primary member who resides at the property and their spouse (if applicable).
  • If applying for 2025 taxation year:
    • A 2024 Notice of Assessment or Notice of Reassessment for each primary member who resides at the property and their spouse (if applicable).
• Old Age Security T4A-OAS (if applicable).
• Guaranteed Income Supplement (GIS), or OAS Allowance (if applicable), or Spousal Allowance T4A (if applicable).
• Proof of Age is required if applying for the first time, such as a copy of your:
  • Birth Certificate
  • Driver’s Licence
• Proof of receipt of a registered pension or registered annuity under the Income Tax Act (Canada), if applicable.

Persons Living with a Disability

• Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR)
  • If applying for 2024 taxation year:
    • A 2023 Notice of Assessment or Notice of Reassessment for each primary member who resides at the property and their spouse (if applicable).
  • If applying for 2025 taxation year:
    • A 2024 Notice of Assessment or Notice of Reassessment for each primary member who resides at the property and their spouse (if applicable)
• Disability benefit income from one or more of the following:
  • Ontario Disability Support Program (ODSP)
  • Canada Pension Plan (CPP)
  • Workplace Safety and Insurance Board (WSIB)
  • Employment Insurance Sickness Benefit
  • Motor Vehicle Accident Insurance
  • Private Disability Insurance Plan
  • Employer Disability Insurance Plan
  • Disability programs provided by the Professional Association

If you do not have the above income documents, you should provide documentation that shows other financial support(s) or circumstances in respect of your disability for special consideration.

Verification

You are required to provide an unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR) to establish eligibility for the City’s Tax and Water Relief Programs.

Your personal information will be protected from unauthorized collection and use.

Additional Primary Member(s) Proof of Residency

The additional primary member(s) who do not reside at the property, must provide proof of residency by submitting one document containing the name and current principal residence address, for example:

• a copy of a driver’s licence, or
• utility bill (cable, internet, hydro, gas, water)

The Co-Operation Housing Grant application will be available in the spring of 2025. Your completed application must be received by the October 31, 2025 deadline.

You must apply annually with supporting documentation by the deadline. Every co-operative member named in the Co-operative Occupancy Agreement who resides at the unit is considered a primary member. Household income will include the combined income of all primary members named in the occupancy agreement who reside at the unit and their spouse (if applicable).

Submission of Applications

Submit your application by mail, fax or in-person by the October 31, 2025 deadline:

Mail: City of Toronto, Revenue Services

Property Tax Rebates
5100 Yonge St.
Toronto, ON M2N 5V7

Fax: 416-696-3623, for Tips on Faxing and Emailing.

In-Person: Inquiry & Payment Counters

Incomplete forms will not be processed and may be returned.

A flat annual amount of:

• $50 for property tax relief.
• $200 for water relief.
• $163.76 for solid waste relief.

A refund cheque will be mailed to directly to the eligible applicant.