Property Tax Rebate for Registered Charities

If you operate a registered charity, you may be eligible for a rebate of 40 per cent of the property taxes paid if you meet the eligibility requirements, as outlined in Section 329 of the City of Toronto Act, 2006.

Program Requirements

To be eligible, you must:

  • be a registered charity under subsection 248(1) of the Income Tax Act (Canada) and must have a valid Canada Revenue Agency BN/Registration Number.
  • own and occupy the commercial or industrial property for which the rebate is being sought, or be a tenant and occupy the commercial or industrial property for which the rebate is being sought.
  • agree to supply any additional information requested by the City to substantiate the application
  • ensure tax or other charges for the prior year(s) are fully paid

Note: HST (Harmonized Sales Tax), maintenance fees and other miscellaneous charges are not eligible for a property tax rebate.

Required Documents:

  • The applicant’s current registration status document referencing the BN/Registration Number and Effective Date of Registration from Canada Revenue Agency (CRA).
  • Lease agreement(s) or other documents confirming all the information indicated on the application.
    • Submit only relevant sections that identify all parties, outline terms and conditions, occupancy space and periods, property tax obligations and signature pages.
  • The tax reconciliation statement specifies how the eligible property tax amount is determined.
    • The statement should indicate the period of occupancy and eligible square footage of the units being applied for, the eligible square footage of the building and the total property taxes used to determine the rebate being claimed.

Document Retention

  • Retain a copy of your application form for a period of six (6) years.
  • Retain proof of submission of your application. Proof of submission may include copies of:
    • an additional copy of your application stamped “received” by the City if delivered in person.
    • fax confirmation report along with the full document.
    • your email properties page showing that the email was sent and a copy of your documents.
    • a courier-signed receipt with a copy of your documents.
    • a registered or certified mail receipt with a copy of your documents.

Deadline

Submit your completed Property Tax Charity Rebate Application for each taxation year by the deadline – February 25, 2025.

Who Can Apply for a Charity Rebate?

You can apply for a Registered Charity Rebate if you are:

  • the registered charity occupying the property.
  • the registered charity’s lawyer or registered paralegal.
  • a designated agent appointed by the registered charity.

Submission of Applications

Applications must be submitted every year. A previous year’s application and supporting documentation cannot be used as an application for the current year or any subsequent year. A separate application is required for each property assessment roll number.

Submit your application and supporting documents by courier, fax or registered mail:

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)

Any changes made on an application form must be initialed.

Changes in Property Assessment

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.

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 1.25 per cent per month on the amount required to be repaid under Subsection A(2) from the date that the taxes were originally deferred, cancelled or rebated.