Open Data

Tax Rebates / Tax Exemptions

The City of Toronto grants rebates and exemptions to various organizations based on established programs enacted as municipal by-laws, or as provincially legislated statutes.

The rebates and exemptions are calculated based on property taxes levied on the "eligible portion" of a property: if a property address contains more than one organization or business, only the property taxes levied on the eligible portions of the property are used to determine the rebate amount or exemption percentage.

Please note the following exclusions to the information contained in the open data set:

  1. The information excludes rebates or exemptions where the property owner is an identifiable individual, in accordance with MFIPPA;
  2. The open data set will not include information on properties where a tax rebate or other property tax assistance is a requirement of, or mandated by and/or established through the City of Toronto Act, the Assessment Act, or other statute of general application. Examples are:
    • the property is exempt from taxation under the Assessment Act or other statute;
    • property tax rebates for vacant units located within commercial/industrial properties as required under S. 331 of the City of Toronto Act, 2006.

Rebate programs have set rebate percentages on the eligible property portions:

  • Heritage Rebate - 40%
  • Charity Rebate - 40%
  • Veteran Clubhouse Rebate - 100%
  • Ethno-Cultural Centre Rebate - 100%

Municipal Capital Facility exemptions are based on 100% of the taxes payable on the eligible portions identified in the Municipal Capital Facility by-law.

Site specific tax exemptions established under provincial legislation provide for tax exemptions in accordance with the provisions of the statute and/or municipal by-laws.

Comment

To document the list of organizations receiving property tax rebates or exemptions from the City of Toronto for financial planning purposes.

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