Property Tax Relief Available to Registered Charities

January 30, 2012

Registered charities in Ontario should take note of a time-limited opportunity to obtain a rebate on property taxes paid in the previous year.

Pursuant to provincial legislation, a registered charity that occupies property in Ontario classified in the commercial or industrial property tax classes may be eligible to claim a rebate of at least 40% of the property taxes that they pay in respect thereof.  Ontario law provides that 40% is the minimum tax rebate that municipalities must offer; however, municipalities are permitted to exceed this minimum and may provide a rebate of up to 100% of property taxes paid.  They may also offer rebates on other classes of property.  Charities should therefore consult the websites of their municipality to determine the availability of and requirements for the rebate in that municipality.

The classes of property in respect of which taxes are paid are set out on the property assessment notice which the charity receives from the Municipal Property Assessment Corporation (MPAC).  Where the class of property is commercial or industrial, charities should consider seeking a rebate.

Applications for the rebate must be made to the municipality in which the property is located.  Applications for rebates in respect of the 2011 taxation year must be filed by February 29, 2012.  A valid charitable registration number issued by the Canada Revenue Agency is necessary to apply.

Miller Thomson’s property tax specialists can advise and assist in applying for this rebate.


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