Property Tax Relief Available to Registered Charities

January 31, 2013

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

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.

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.

for the rebate must be made to the municipality in which the property is
located. Applications for rebates in
respect of the 2012 taxation year must be filed by February 28, 2013. A valid charitable
registration number issued by the Canada Revenue Agency is necessary to

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


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