Final Notice

Final Notice prior to Tax Sale Registration are mailed to all property owners approaching or in three years of property tax arrears. This notice urges property owners to take action by a given date either by making full payment of the taxes or by entering into a payment plan with the Town. Visit the Pre-Authorized Tax Payment page to learn more about the Arrears Payment Plan and to download the application.

Tax Sale Registration

Municipal Tax Sale Registrations in the Town of Whitby can begin once taxes reach three years arrears. When all collection efforts have been exhausted, no payment agreements have been negotiated, and the Town still has been unable to secure payment of the tax arrears, the Town will start the tax sale registration process by registering the Tax Arrears Certificate on the parcel register at the Land Registry Office. Once this registration process begins, Section 371(1)(a) allows for the Town to add any legal fees and disbursements to the tax roll that it occurs at various stages of this process.

If full payment is not received within 280 days of the Tax Arrears Certificate registration, the Town issues a Final Notice to the property owner(s) and all interested parties within 30 days after the expiry of the 280 day period. This final notice specifies the date on which the property will be advertised for public tender if the tax arrears remain unpaid.

Once a Tax Arrears Certificate has been registered, only full payment of the cancellation price will be accepted. The cancellation price is the amount of all tax arrears owing together with penalties, interest, land-related liens and costs incurred for processing registration and tax sale proceedings. The Town will proceed with a municipal tax sale if full payment is not received. Full payment will be accepted up to the date of transfer of the property following a sale. 

Partial payments are no longer permissible after the Tax Arrears Certificate has been registered at the Land Registry Office. Partial payments received in error will be returned to the property owner immediately. Full payment of the cancellation price will remove the Tax Arrears Certificate.

There are no properties currently being offered for tax sale by the Town of Whitby. All property tax sales follow the regulations outlined in the Municipal Act.

FORM 6 - SALE OF LAND BY PUBLIC TENDER
Municipal Act, 2001
Ontario Regulation 181/03
Municipal Tax Sales Rules

Current properties

Currently the Town of Whitby does not have any properties for sale through the Tax Sale process.

Crystal Doucette, Senior Manager of Revenue and Taxation 
The Corporation of the Town of Whitby
Municipal Building
575 Rossland Road East
Whitby, ON L1N 2M8
(905) 444-2815