If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a rebate of Provinical Land Tax for the period of the vacancy.
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?
The owner of a property, a building or portion of a building, that satisfies the conditions described below:
Buildings that are Entirely Vacant
A whole commercial or industrial building will be eligible for a rebate if the entire building was unused for at least 90 consecutive days.
Buildings that are Partially Vacant
A suite or unit within a commercial building will be eligible for a rebate if it was, for at least 90 consecutive days:
- unused; and
- clearly delineated or physically separated from the used portions of the building; and
- either:
- capable of being leased for immediate occupation, or
- not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovations or was unfit for occupation.
A portion of an industrial building will be eligible for a rebate if it was, for at least 90 consecutive days:
- unused; and
- clearly delineated or physically separated from the used portions of the building.
Exclusions
- Seasonal Property: Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons closed.
- Leased Property: Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate.
- Vacant Land Sub-Class: Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate.
How the Program Works
You must complete an annual application for this program. 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.
The applicant must agree to provide further information requested by the Provincial Land Tax Office or the Municipal Property Assessment Corporation (MPAC) in order to demonstrate that eligibility requirements have been met.
Applications will proceed through the following steps:
- Property owner or authorized representative submits an application to the Provincial Land Tax Office.
- The Provincial Land Tax Office forwards a copy of the application to MPAC.
- MPAC determines the assessed value that is attributable to the vacant area.
- MPAC notifies the Provincial Land Tax Office of the value of the eligible vacant property.
- The Provincial Land Tax Office calculates the rebate and notifies the property owner. The rebate may be issued as a credit against an outstanding tax liability or through direct payment to the property owner.
Enquiries
For more information about the Tax Rebate Program for Vacant Commercial and Industrial Buildings or
to obtain an Application for Tax Rebate Vacancies in Commercial and Industrial Buildings
, 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
