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Rebates

Charities

The Small Business and Charities Protection Act provides property tax relief that rebates a portion of the annual property taxes for registered charities occupying commercial / industrial property.  There is no rebate for residential properties because the tax rate is lower.

A "registered charity" means a registered charity as defined by subsection 248(1) of the Income Tax Act (Canada) that has a registration number issued by the Department of National Revenue. Applications are due by the last day of February of the year following the tax year in order to be considered.

Farmland

Contact Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA) at 1.800.469.2285. Applications are required yearly to maintain an exemption on your property taxes.

Conservation Land

Contact the Ministry of Natural Resources at 1.800.268.8959.  Applications are required yearly to maintain an exemption on your property taxes.

Managed Forest

Contact the Ministry of Natural Resources 1.800.387.0790. Applications are required yearly to maintain an exemption on your property taxes.

Vacancies

The Town of Caledon provides a Vacant Unit Rebate Program under Section 364 of the Municipal Act. This program provides tax relief to property owners who have vacancies in commercial and industrial buildings. Rebates will be issued to owners who submit a Commercial/Industrial Vacancy Rebate application.

Changes have been made to the vacancy rebate program, beginning in 2017. For more information on changes to the vacancy rebate program, please visit the Region of Peel's Vacant Unit Rebate Program.

Rebate Amount:
The maximum rebate available for properties in the commercial or industrial class are:

  • For the 2017 taxation year, 30 per cent
  • For the 2018 taxation year, 20 per cent
  • For the 2019 taxation year, 10 per cent

Eligibility Criteria

Category 1 - Buildings that are entirely vacant

A whole commercial or industrial building will be eligible for a rebate if the entire building was unused for at least 90 consecutive days.

Category 2 - Buildings that are partially vacant

A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

  • not used for any purpose; and
  • clearly delineated or physically separated from the used portions of the building;
  • and either: capable of being leased for immediate occupation; or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or unfit for occupation

A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

  • not used for any purpose; and
  • clearly delineated or physically separated from the used portions of the building

Exclusions

A building or portion of a building will not be eligible for a rebate if:

  • it is used for commercial or industrial activity on a seasonal basis;
  • during the period of vacancy it was subject to a lease, the terms of which had commenced; or
  • during the period of vacancy it was included in a sub-class for vacant land; or
  • included non-permanent structures; or
  • it is a storage unit or is used for storage purposes; or
  • it is a hotel, fuel storage tank or gravel pit.

In addition, no rebate will be given where:

  • a rebate has been paid or credited in respect to a building or portion of the building for any three or more consecutive taxation years preceding the tax year applied for
  • the direct and immediate cause of the building, structure or portion of the building not being used was a labour strike or lock-out
  • the building or portion of the building was accessible to a tenant before the commencement of a lease if the access was for the purpose of building out or constructing leasehold improvements.

Only two applications can be submitted per year per property. 

How to Apply

Please fill out Application for Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings, and return to Town of Caledon, 6311 Old Church Road, Caledon, L7C 1J6 or by email to finance@caledon.ca.  

Apply Here (pdf)

Deadline

Only two applications can be submitted per year per property.  Interim application for the January to June period must be received by July 31st.  Final applications must be received by the last day of February of the year following the taxation year to which the application relates.