Rebates and deferral program

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.

Application for Charitable Rebate Form

Deferrals for 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.

The tax deferral amount is the total tax increase related to an assessment increase over the previous year which is equal or greater than $200 annually. The deferred taxes form a priority lien on the property and must be paid in full upon any registered change in title or sale of the property or change in eligibility.

Applications for tax deferral 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 deferral is only allowed on one principal residence of the qualified individual or the qualifying spouse. Either the owner or spouse of the owner must have been assessed as the owner of and must have 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 co-owners must qualify under applicable eligibility criteria in order to receive tax deferral. Tax deferral applies to current taxes only and are only deferred after payment in full is received for any current or past year amounts payable.

Tax deferral amounts are not transferable to the estates of deceased owners. Any tax deferral 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 email to [email protected] or mail to: City of Guelph, Finance Dept.- Revenue and Taxation, 1 Carden St, Guelph, Ontario N1H 3A1 or by fax to 519-837-5647.