Tax Rebates - Tax Exemptions

This data is retired and will no longer be updated. For more information, please see here or email propertytax@toronto.ca.

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.

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

Datasets available for download

Additional Info

Field Value
Last Updated October 4, 2024, 04:49 (UTC)
Created October 4, 2024, 02:38 (UTC)
Domain / Topic
Domain or topic of the dataset being cataloged.
City government,Finance
Format (CSV, XLS, TXT, PDF, etc)
File format of the dataset.
.xla, .xlb, .xlc, .xlm, .xls, .xlt, .xlw - application/vnd.ms-excel
Dataset Size
Dataset size in megabytes.
Metadata Identifier
Metadata identifier – can be used as the unique identifier for catalogue entry
Published Date
Published date of the dataset.
2019-07-23
Time Period Data Span (start date)
Start date of the data in the dataset.
Time Period Data Span (end date)
End date of time data in the dataset.
GeoSpatial Area Data Span
A spatial region or named place the dataset covers.
Field Value
Access category
Type of access granted for the dataset (open, closed, service, etc).
Limits on use
Limits on use of data.
Location
Location of the dataset.
https://open.toronto.ca/dataset/tax-rebates-tax-exemptions
Data Service
Data service for accessing a dataset.
Owner
Owner of the dataset.
Revenue Services, propertytax@toronto.ca
Contact Point
Who to contact regarding access?
Publisher
Publisher of the dataset.
Publisher Email
Email of the publisher.
propertytax@toronto.ca
Author
Author of the dataset.
propertytax@toronto.ca
Author Email
Email of the author.
propertytax@toronto.ca
Accessed At
Date the data and metadata was accessed.
Field Value
Identifier
Unique identifier for the dataset.
Language
Language(s) of the dataset
Link to dataset description
A URL to an external document describing the dataset.
Persistent Identifier
Data is identified by a persistent identifier.
Globally Unique Identifier
Data is identified by a persistent and globally unique identifier.
Contains data about individuals
Does the data hold data about individuals?
Contains data about identifiable individuals
Does the data hold identifiable data about individual?
Contains Indigenous Data
Does the data hold data about Indigenous communities?
Field Value
Source
Source of the dataset.
https://www.toronto.ca/services-payments/property-taxes-utilities/property-tax/property-tax-water-solid-waste-relief-and-rebate-programs/property-tax-rebate-for-registered-charities/
Version notes
Version notes about the dataset.
Is version of another dataset
Link to dataset that it is a version of.
Other versions
Link to datasets that are versions of it.
Provenance Text
Provenance Text of the data.
Provenance URL
Provenance URL of the data.
Temporal resolution
Describes how granular the date/time data in the dataset is.
GeoSpatial resolution in meters
Describes how granular (in meters) geospatial data is in the dataset.
GeoSpatial resolution (in regions)
Describes how granular (in regions) geospatial data is in the dataset.
Field Value
Indigenous Community Permission
Who holds the Indigenous Community Permission. Who to contact regarding access to a dataset that has data about Indigenous communities.
Community Permission
Community permission (who gave permission).
The Indigenous communities the dataset is about
Indigenous communities from which data is derived.
Field Value
Number of data rows
If tabular dataset, total number of rows.
Number of data columns
If tabular dataset, total number of unique columns.
Number of data cells
If tabular dataset, total number of cells with data.
Number of data relations
If RDF dataset, total number of triples.
Number of entities
If RDF dataset, total number of entities.
Number of data properties
If RDF dataset, total number of unique properties used by the triples.
Data quality
Describes the quality of the data in the dataset.
Metric for data quality
A metric used to measure the quality of the data, such as missing values or invalid formats.

0 Comments

Please login or register to comment.