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Vacancy Rebate Form

This rebate program provides tax relief to property owners who have vacancies in commercial and industrial buildings.

To qualify for a rebate, the vacancy duration must be at least 90 consecutive days. Owners must submit an Application for Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings for each year that a building, or a portion of a building, is vacant for at least 90 consecutive days. Only two applications can be submitted per year per property.

Interim applications must be received by July 31. Final applications must be received by the last day of February of the year following the taxation year to which the application relates. Applications may be submitted by the owner or by a person representing the owner.

Applications may be subject to an onsite audit and inspection. Any person who knowingly makes a false or deceptive statement in this applications is guilty of an offence and, upon conviction, is liable for a fine. The application must be complete and all required information provided. The onus is on the applicant to provide documentation to support their vacancy rebate application. Failure to provide the above documentation may result in the rejection of the rebate application.

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