Provincial Land Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities

Low-Income Seniors and Low-Income Persons with Disabilities may apply for a partial deferral of Provincial Land Tax and Education Tax. The tax deferral applies to the tax increase in the current year and not to outstanding taxes.

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 low-income person with disabilities must be in receipt of an increment paid under the Ontario Disability Support Program Act, 1997.

A low-income senior must be 65 years of age or older and in receipt of an increment paid under the Guaranteed Income Supplement.

How the Program Works

• You must complete an application for this program each year to establish eligibility.
• The deadline for submitting an application is February 28 of the year following the taxation year to which the application relates. Only original, signed applications will be accepted. Faxed copies are not acceptable.
• Applicants must be owners of residential/farm property for a period of one (or more) year(s) preceding the application. The property must be your principal residence.
• The tax deferral applies to the tax increase in the current year and not to tax arrears or outstanding taxes.
• A lien will be registered on the property and all deferred taxes will be collected upon the sale of the property or if the owner becomes ineligible under the terms of the application.
• For properties jointly held or co-owned by persons (excluding spouses), both or all co-owners must qualify under applicable eligibility criteria in order to receive the tax deferral.
• Tax deferral amounts are not transferable to the estate of deceased owners.
• The applicant must agree to provide a complete application and supporting information to the Provincial Land Tax Office in order to demonstrate that eligibility requirements have been met.

Enquiries

For more information about the Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities or to obtain an Application for a Deferral of Property Taxes for Low-Income Seniors or Low-Income Persons with Disabilities, 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