Planning Studies & Initiatives

Application Process and Forms

Application Forms

Download the Project Proposal Package.

Heritage Property Tax Rebate Application available now.

Heritage Property Tax Rebate Process

Applications for Heritage Property Tax Rebates will move through the following process:

StageItemDate DueDescription

Stage 1

Project Proposal

For work to be completed before December 31, 2017, Project Proposals are due on or prior to August 31, 2017. 

Project Proposals may include work to be completed over multiple years.

Applicant submits a Toronto Heritage Property Tax Rebate Project Proposal to Heritage Preservation Services.

Stage 2

Statement of Authorized Eligible Expenses

Issued within 30 days of receipt of successful Project Proposal. For exceptions, see Note 1 below.

If Project Proposal is successful, Heritage Preservation Services issues Statement of Authorized Eligible Expenses confirming the proposed work that is eligible for a Toronto Heritage Property Tax Rebate.

Stage 3

Completion of Eligible Work

Must be completed by end of taxation year.

To be eligible for a rebate, work completed in any single taxation year must have a total value of at least 20% of taxes paid.

Stage 4

Rebate Application

Rebate Application for the previous tax year is due before the last day of February (2016 submission due before February 28, 2017).

Applicant submits a Toronto Heritage Property Tax Rebate Application to Heritage Preservation Services, documenting completed work and expenses.

Stage 5

Review of Work

Following receipt of complete Rebate Application

Heritage Preservation Services reviews Rebate Application and conducts an on-site review of work.

Stage 6

Issuing of Rebate

Upon applicant meeting all requirements

Heritage Property Tax Rebate is issued to property owner or, at the request of the owner, to a lessee of the heritage property.

Note 1: Where proposed work requires approval under section 33 or 42 of the Ontario Heritage Act, a 30-day approval timeline for a heritage permit may not apply.

Application Photographic Requirements

All photographs should be of professional quality (minimal grain, well-focused, well-lighted and high contrast); and free of distortion (typically this involves the use of medium or large format photography).

Heritage Preservation Services staff may reject photos that do not meet the standards for quality, accuracy and content.

  • Digital format:
    • CD with the files: tiff format, resolution of 600 dpi (preferred) or minimum 300 dpi
    • hard copies printed on high quality archival photo paper using archival inks, 6" x 4" minimum

Views required:

  • Original photographs:
    • 1 view of each facade and views of any addition
    • views of important elements on each facade, i.e. entrances, typical window openings, special features, to be determined at site visit
    • view of interior elements (if applicable), to be determined at site visit
    • contextual views, i.e. taken across the street from the subject building, showing the position of the building in the street
    • in the case of development projects, views of any significant features that will be demolished, for documentation purposes
  • Replacement photographs:
    • if a property is subject to redevelopment, restoration or other significant change as part of the 'permitted alterations' in the HEA, then replacement photos must be taken after the work is complete in order to update the HEA for the new architectural conditions
    • where possible replacement photos should match view of original.


A signed statement passing copyright of the photographs/digital images to the City of Toronto.

A signed statement, from the photographer, passing copyright of the photographs/digital images to the City of Toronto is required as part of the application process. The following text is suggested:


I, _____________ (Photographer) agree to assign to the City of Toronto any and all copyrights and other proprietary rights in the photographs and to waive any moral rights (including the rights to the integrity of the work and to be associated with the work), that I may have under the Canadian Copyright Act or at common law or otherwise, as the case may be, with respect to the photographs in favour of the City and any and all of its successors, assignees and licensees.

Signed: _________________________

Back to: Tax Rebate