Deferral Program and rebates

Seniors and Persons with Disabilities

Low income seniors who are in receipt of the Guaranteed Income Supplement (GIS) or benefits under the Guaranteed Annual Income System (GAINS) Program and have attained the age of 65 years and low-income persons with disabilities who are in receipt of benefits under the Ontario Disability Support Program (ODSP) or in receipt of disability benefits under the current Family Benefits Act (FBA) or in receipt of benefits under the Guaranteed Annual Income System (GAINS) for the Disabled and be eligible to claim a disability amount as defined under the Income Tax Act may apply to the City of Guelph for a partial tax deferral of their annual property taxes.

Relief is based on the total tax increase over the previous year which is equal to or greater than $300 annually. The amount of tax relief granted represents a lien against the property.

Applications for tax relief must be made annually to the City to establish eligibility or continued eligibility. Applications must include documentation in support thereof to show that the applicant is an eligible person and that the property with respect to which the application is made is eligible property.

Applications must be submitted to the City on or before the last day of December in the year for which the application applies, on a form prescribed by the City for this purpose Applications are available by calling the City of Guelph Tax Office at (519) 837-5605, or by printing the Application form.

Deferral of taxes for Low-Income Seniors and Low-Income disabled Persons

Tax relief is only allowed on one principal residence of the qualified individual or the qualifying spouse. Either the owner or spouse of the owner has been assessed as the owner of and has occupied the property for a period of one or more years preceding the date of application

For properties which are jointly held or co-owned by persons other than spouses, all coowners must qualify under applicable eligibility criteria in order to receive tax relief. Tax relief applies to current taxes only and are only deferred after payment in full is received for any current or past year amounts payable.

Tax relief amounts are not transferable to the estates of deceased owners. Any tax relief ceases to apply once the property is sold or when the eligible applicant dies or ceases to be eligible under the criteria established by by-law. Any deferred amounts immediately become a debt payable to the City.

Completed applications can be returned to the City by mail to: City of Guelph, Finance Dept.- Revenue & Taxation , 1 Carden St, Guelph, On N1H 3A1 or by fax to 519-837-5647.

Charity property tax rebate

Under provincial legislation, every municipality shall have a tax rebate program for eligible charities for the purposes of giving them relief from taxes on eligible property they occupy. This rebate is governed by Section 361 of the Municipal Act.

However, for a charity to be eligible for this rebate, it must be a registered charity as defined in subsection 248(1) of the Income Tax Act (Canada) that has a registered number issued by the Canada Customs and Revenue Agency and occupy a property that is in a commercial or industrial tax class.

Guelph City Council has approved a 40% rebate of the taxes payable by the eligible charity on the eligible property it occupies.

An eligible charity shall make application to the municipality each year for which a rebate of taxes is requested, such application to be made on the prescribed form after January 1 of the year and no later than the last day of February of the following year for which application is being made. Each application must be accompanied by proof of taxes paid.

Payment of one-half of the rebate must be made within 60 days after the receipt of the application. The balance is payable within 120 days of the receipt of the application, with adjustments (if any) being made after the issuance of final tax bills for the year.

Registered charities must apply every year for the rebate by completing an application and returning it to the City of Guelph, Tax Office, 1 Carden Street, Guelph, ON N1H 3A1.

Applications are available by calling the City of Guelph Tax Office at (519) 837-5605, by fax at (519) 837-5647 or by printing the form.

56 kBApplication for Charitable Rebate Form

Commercial / industrial vacancy rebates

Commercial and industrial buildings with vacant areas may be eligible for a tax rebate. To qualify, the property, unit or suite must be vacant for 90 consecutive days, and the property owner, or an authorized agent must submit a Commercial/Industrial Vacancy Rebate Application.

Commercial/Industrial Vacancy Rebate Application

Up to two applications per year may be filed; one for the first six months of the year and one for the last six months of the year. Alternatively, one application may be filed for the entire year. The deadline for applications in any given tax year is February 28 of the following tax year.

  • Commercial properties can qualify for a rebate up to 30% of the fully occupied taxes
  • Industrial properties can qualify for a rebate up to 35% of the fully occupied taxes

Rebate amounts will depend on the number of days of vacancy, and the portion of the assessment of the building not occupied.

Copies of additional documents should also be submitted (expired leases or media advertisements, utility records or any other material, that would substantiate the application). When submitted by the an authorized agent, a signed letter of authorization must accompany the application. Applications will be monitored and are subject to verification through site inspections or inquiries by the City of Guelph.

Return the completed application and supporting documents to:

City of Guelph, Tax Office
1 Carden St, Guelph,
ON N1H 3A1
519-837-5605
Fax 519-837-5647
tax@guelph.ca

This rebate program is governed by Section 364 of the Municipal Act and Ontario Regulation 325/01.