A registered charity may apply for a tax rebate of 40% of the Provincial Land Tax and Education Tax payable on an eligible property it occupies in one of the commercial classes or industrial classes.
Provincial Land Tax is a property tax imposed on land located in the unincorporated territories of Ontario which do not have municipal representation. The taxes collected through this program fund the cost of provincial services in these areas.
Who Qualifies?
A registered charity as defined in subsection 248(1) of the Income Tax Act (Canada) that has a registration number issued by the Canada Revenue Agency and pays taxes on an eligible property it occupies.
How the Program Works
- You must complete an application for this program annually to establish eligibility or confirm continued eligibility.
- The deadline for submitting an application for the rebate is February 28 of the year following the taxation year to which this application relates.
- The applicant must agree to provide the necessary information to the Provincial Land Tax Office in order to demonstrate that eligibility requirements have been met.
Enquiries
For more information about the Tax Rebate Program for Registered Charities or to obtain an Application for Registered Charities Tax Rebate
, please contact the ministry:
In Person
Provincial Land Tax Office
500 Donald Street East
Thunder Bay Ontario
By Telephone
1 866 400-2122
1 888 321-6774 (TTY)
By Mail
Ministry of Revenue
Provincial Land Tax
PO Box 58
Thunder Bay ON P7C 0A5
