Registered Charity Rebate

In accordance with Section 361 of the Municipal Act, the City of North Bay provides for a property tax rebate program for registered charities under By-law No. 2005-10. This legislation obligates municipalities within the Province of Ontario to rebate certain registered charities 40% of the property taxes paid by them directly or through a lease. By-law 2005-10 was amended by By-law 2009-39 which expanded the program to rebate eligible charities operating as a "place of worship" 100% of the property taxes paid on property they occupy.

To be eligible for a property tax rebate, the following conditions must be met:

  • The applying organization must be a "registered" charity under the Income Tax Act (Canada), and as such possess a valid Canada Customs & Revenue Agency BN/Registration Number;
  • The applying registered charity must own and occupy the commercial and/or industrial property for which the rebate is being sought; or be a tenant in a commercial or industrial property for which a rebate is being sought;
  • The applying registered charity must fulfill the application requirements and submit a fully completed application form;
  • An application for a taxation year must be made after January 1 of the year and no later than the last day of February of the following year;
  • The applying registered charity must agree to supply the municipality additional information as may be requested to substantiate the application;
  • Receipt for all taxes paid by the charity (tenant) to the owner/landlord for the year which the rebate is sought is mandatory in order to process the application.

 

If you qualify for a Registered Charity Property Tax Rebate based on the above, you can apply by downloading the following form or by contacting the City of North Bay Tax Department at 705-474-0400.