Tax programs, rebates, and deferrals

Provincial programs

Property tax relief for low- and moderate-income residents through provincial income tax system

Ontario Seniors Homeowners’ Property Tax Grant (OSHPTG)

The OSHPTG is an annual payment available to Ontario senior homeowners who pay property taxes and have low or moderate incomes. Seniors must apply for this grant each year when they file their income tax and benefit return. It provides tax relief to eligible seniors who own and occupy their principal residence.

For more details, visit the Canada Revenue Agency’s OSHPTG Questions and Answers page.

Ontario Energy and Property Tax Credit (OEPTC)

The OEPTC assists low- to moderate-income Ontario residents with the sales tax on energy costs and property taxes. It is part of the Ontario trillium benefit (OTB) payment, usually issued monthly. This will need to be filed with your income tax return yearly.

For more details, visit the Revenue Agency’s OEPTC Questions and Answers page.

Property tax rebates for charities

Registered charities as defined in subsection 248(1) of the Income Tax Act (Canada), with a registered number issued by the Canada Customs and Revenue Agency and occupying a commercial or industrial assessed property are eligible for a 40 per cent property tax rebate under Section 361 of the Municipal Act.

An eligible charity can apply for a rebate up to February 28 of the following year. Each application must be accompanied by proof of taxes paid.

Complete the Application for Charitable Rebate Form and submit it to:

City of Guelph
Finance Department, Taxation and Revenue Division
1 Carden Street
Guelph, ON N1H 3A1

Property tax deferrals

While the City cannot reduce your property taxes, low-income seniors and people with disabilities can apply to defer property tax payments.

Low-income seniors (aged 65 or older) who receive the Guaranteed Income Supplement (GIS) or benefits under the Guaranteed Annual Income System (GAINS) Program

Low-income persons with disabilities who are eligible to claim a disability amount as defined under the Income Tax Act, and receive benefits under

If the value of the property value changes enough to cause a property tax increase of at least $200 for the year, applicants may defer the total amount of the property tax increase.

Deferred taxes form a lien on the property and must be paid in full if/when:

  • there is any registered change in title (sale or change in ownership) of the property, or
  • there is any change to applicant eligibility.

Applicants must apply to defer taxes each year and include supporting documents to show eligibility of the applicant and the property.

Taxes can be deferred taxes for one principal residence of a qualified individual or qualifying spouse. Either the owner or spouse of the owner must have been assessed as the owner and must have occupied the property for one or more years before applying.

For jointly held or co-owned properties by persons other than spouses, all co-owners must qualify under applicable eligibility criteria to defer property taxes.

Tax deferral applies to current taxes and are only deferred after payment in full is received for any current or past year amounts payable.

Deferred taxes are not transferable to the estates of deceased owners. Any deferred taxes amounts immediately become a debt payable to the City when the property is sold or changes ownership.

Apply to defer taxes for low-income seniors and low-income persons with disabilities

Apply for a property tax reduction, refund, or cancellation

Under Section 357 or 358 of the Municipal Act You can apply for property tax cancellation, reduction or refund under certain conditions including:

  • There has been a fire or demolition of a building
  • The non-residential property has changed uses since the last assessment roll
  • The property has been granted exempt status after the return of the assessment roll
  • There was a “gross and manifest error” in the assessment
  • Unable to pay taxes due to sickness or extreme poverty (no fee applicable)

Applications for a cancellation, reduction or refund of your taxes based on any of the conditions above must be filed on or before February 28 of the next tax year in accordance with the Municipal Act S.O. 2001 Chapter C.25.

How to apply

Submit an Application for Cancellation, Reduction or Refund of Taxes,  supporting documents, and $50 fee to:

City of Guelph
Finance Department, Taxation and Revenue Division
1 Carden St Guelph, ON N1H 3A1
519-822-1260 extension 5605
[email protected]