The October 31, 2022 deadline to apply for the relief programs has passed. The City may however accept “first-time” late relief applications submitted on or before December 31, 2022. Apply online or paper-based application.

 

If you have already submitted your application, check on the status of your Property Tax relief programs application, sign into the Property Tax Lookup, go to “Summary of Rebates” tab to view the activity on your application.

To apply for the rebate programs online, applicants must have filed their 2021 income tax returns with the Canada Revenue Agency (CRA), to apply online, you will need to provide an email address and phone number, and you must obtain the written consent of all owners and their spouses (if applicable) that reside at the property for which relief is sought. You will also need access to a printer and/or a scanner to send documents to support your application.

Household income is now based on all property owners who reside at the property and their spouses. In order to be excluded from household income determination, any additional owner(s) not living at the property are required to provide proof of non-residency (e.g driver’s licence).

If you qualify for the programs, the amount of the deferral, cancellation, water and/or solid waste rebate will be applied to your account. You must meet the following requirements:

  • tax account must not have taxes owing for the prior years
  • water/utility account must be paid in full
  • applicant/property owner must have owned and occupied the property as their principal residence for one year or more before August 31, 2021
  • applicant/property owner must meet the program-specific eligibility criteria
  • your combined household income is the total income of all listed owners living at the property and their spouses
  • age requirements must be met by December 31 of the taxation year
  • proof of age, such as a driver’s licence, may be required, if you are applying as a senior for the first time

Property Tax Increase Cancellation Program

To qualify for a cancellation of a property tax increase you must:

  • have a combined household income of $46,305 or less
  • have a residential assessment of $975,000 or less
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, OR
  • be a person living with a disability and be in receipt of disability benefits

Property Tax Increase Deferral Program

To qualify for a deferral of a property tax increase you must:

  • have a combined household income of $50,000 or less,
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, OR
  • be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada), OR
  • be a person living with a disability and be in receipt of disability benefits

Water Rebate and Solid Waste Rebate Programs

  • have a combined household income of $50,000 or less
  • be 65 years of age or older, OR
  • be 60-64 years of age and be in receipt of an Allowance under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act, OR
  • be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada), OR
  • be a person living with a disability and be in receipt of disability benefits

Water Rebate Program

To qualify for a rebate on the water consumption portion of your utility bill, you must:

  • consume less than 400 m³  annually
  • have metered water service in your home

Solid Waste Rebate Program

To qualify for a rebate on the solid waste portion of your utility bill, you must:

  • be billed for a small, medium or large garbage collection bin
  • be a single-family residential bag-only customer

Extra-large bins are not eligible for a solid waste rebate. To submit your request to change the size of your bin Call 311 Toronto or refer to Bins at toronto.ca/311.

Seniors

  • Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR)
  • 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:
    • 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)
  • 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.

Additional Owner(s) Proof of Residency

The additional owner(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)

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.

The October 31, 2022 deadline to apply for the relief programs has passed. The City may however accept “first-time” late relief applications submitted on or before December 31, 2022. Apply online or paper-based  application.

Submission of Applications

Submit your application by mail or fax:

City of Toronto
Revenue Services, Property Tax Rebates
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-3623 (refer to Tips on Faxing and Emailing)

Property Tax Appeals and Assessment Appeals

Tax reductions from successful property assessment appeals and property tax appeals will alter the amount of your tax deferral or cancellation and may require repayment of the rebate.

Making a 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 will:

  • disqualify the property from eligibility for a tax deferral, cancellation, or rebate for the year in which the application was made.
  • be required to repay any tax deferral, cancellation, or rebate paid or credited.
  • be required to pay interest at the rate of 1.25 per cent per month on the amount required to be repaid from the date the taxes were deferred initially, cancelled or rebated.