Amount of Rebates
During the three years of the 2.5% and 10-5-5% caps, there were special provisions in section 442.1 of the Municipal Act governing the amount of rebates to be paid to charities. These provisions sunset at the end of 2000 and were not extended by this Act. Therefore, the original requirements are in effect and municipalities were required to provide eligible charities with rebates of at least 40% of their property tax starting in 2001, unless a different percentage is prescribed by the Minister of Finance.
The current program is authorized under Section 361 of the Municipal Act and the Region of Durham's By-Law No 46-2001.
- A charity is eligible if it is a registered charity as defined in subsection 248(1) of the Income Tax Act (Canada) that has a registration number issued by Canada Customs and Revenue Agency,
- The rebate is on the portion of the property in the commercial or industrial tax class that the charity occupies.
- Charities that are tenants of a business property are eligible for the rebate in the same way as property owners.
The rebate application deadline is the last day of February of the year following the taxation year for which a rebate is requested.
Rebates to Charities - Application Form and Letter