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Property and Business Tax Exemption

​The City of Calgary recognizes the valuable societal contributions of certain organizations by granting municipal tax exemptions.

Tax exemption status is generally based on the belief that the use of the property or business returns a sufficient community benefit to society earning the relief of tax obligations. The intent is to reduce the tax burden on eligible non-profit organizations so they can continue to provide necessary services, support and/or charitable programs to all Calgarians.

Business tax exemptions are determined by The City of Calgary’s Business Tax Exemption (BTE) Policy which is based on the annual Business Tax Bylaw.

How do I know if my non-profit organization is eligible for business tax exemption?

Non-profit organizations seeking tax exemption status are required to submit an application form with supporting documentation to The City. The application is reviewed and if it meets exemption eligibility criteria, the property and/or business will be exempt from paying taxes. The responsibility to apply for tax exempt status rests with the non-profit organization or business using the property. Non-profit organizations or businesses ceasing to qualify for exemption will no longer receive a tax exemption.

Non-profit property tax mitigation

New applicants 

If this is your first time applying for exempt status or if you are applying to relocate an exempt organization, select the appropriate application form below.

* PTE = Property Tax Exempt | BTE = Business Tax Exempt

Type of organization Restricted use(Business Tax Exempt only) Unrestricted (Property and Business Tax Exempt)
Agricultural society PTE/BTE application form
Airport PTE/BTE application form
Arts or museum facility BTE applicationForm PTE/BTE application form
Bingos (non-profit) BTE application form
Cemetery PTE/BTE application form
Chamber of Commerce PTE/BTE application form
Charitable and benevolent (beneficiaries outside Calgary) BTE applicationform PTE/BTE application form
Charitable and benevolent (beneficiaries inside Calgary) BTE application form PTE/BTE application form
Charitable and benevolent (property owned by Crown or Municipality OR property owned by the non-profit organization applicant) BTE application form PTE/BTE application form
Charter school PTE/BTE application form
Community association PTE/BTE application form
Community sports/games and recreation (majority of users youth) PTE/BTE application form
Consulate PTE/BTE application form
Ducks Unlimited PTE/BTE application form
Ethno-cultural facility BTE application form PTE/BTE application form
Fair or exhibition BTE application form PTE/BTE application form
Farm building call 403-268-2888
Federal, Provincial Crown or Municipal PTE/BTE application form
Health region PTE/BTE application form
Hostel PTE/BTE application form
Industry and trade association including related research and education BTE application form
Library board PTE/BTE application form
Licensed non-profit daycare BTE application form PTE/BTE application form
Linguistic facility (English or French only) BTE application form PTE/BTE application form
Municipal government PTE/BTE application form
Non-profit organization in an official capacity on behalf of municipality PTE/BTE application form
Nursing home PTE/BTE application form
Post-secondary institution PTE/BTE application form
Private school PTE/BTE application form
Religious body PTE/BTE application form
School district or school board PTE/BTE application form
Seed cleaning plant (municipal owned) PTE/BTE application form
Senior citizen accommodation (held by non-profit organization) and provincially subsidized PTE/BTE application form
Senior citizen accommodation (held by a foundation under the Senior Citizens Housing Act or a management body established under the Alberta Housing Act) PTE/BTE application form
Sheltered workshop BTE application form PTE/BTE application form
Sport or recreation facility (majority of users adults) BTE application form PTE/BTE application form
Student association PTE/BTE application form
Thrift shop BTE application form PTE/BTE application form
Trade unions BTE application form
Veteran PTE/BTE application form

 Important notes

  • Any organization that qualifies for, and receives a property tax exemption will also be considered for a business tax exemption for the premises it occupies.
  • "Restricted use" refers to property that is restricted to some people based on race, culture, ethnic origin, religion, property ownership, membership or fee requirement. That is, if the organization is not open to everyone (due to restrictive membership fees, is a union, etc.) it is considered restricted. 
  • "Unrestricted" refers to organizations that are open to the general public.
  • Any business, including one operated by a non-profit organization or association whose use of the tax exempt property or premises is for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
  • New property and/or business tax exemption applications can be submitted throughout the current tax year.
  • Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).
  • If you are unable to find your organization’s type on the classifications chart please contact Assessment at 403-268-2888.

Submit your completed application

By mail:
The City of Calgary
Assessment Business Unit, IMC # 8002
Customer and Governance Services
P.O. Box 2100, Station M
Calgary AB, T2P 2M5 

In person: 2924 – 11 St NE, Calgary AB, T2E 7L7

Email: Assessment.Exemptions@calgary.ca

Fax: 403-268-8278

Renewals 

To renew your previously approved tax exempt organization, select the appropriate form below. A renewal application is only for organizations that are at the same location address as the previous year. If your organization has changed locations, please complete a “New” application.

Application deadlines

Sept. 30 of each year for all non-profit organizations seeking either a renewal of a business tax exemption or property/business tax exemption for the following taxation year.

Nov. 30 of each year for additional supporting information.

Important notes

  • Any organization that qualifies for, and receives a property tax exemption will also be considered for a business tax exemption for the premises it occupies.
  • Any business, including one operated by a non-profit organization or association whose use of the tax exempt property or premises is for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
  • New property and/or business tax exemption applications can be submitted throughout the current tax year.
  • Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).

Submit your completed application

By mail:
The City of Calgary
Assessment Business Unit, IMC # 8002
Customer and Governance Services
P.O. Box 2100, Station M
Calgary AB, T2P 2M5 

In person: 2924 – 11 St NE, Calgary AB, T2E 7L7

Email: Assessment.Exemptions@calgary.ca

Fax: 403-268-8278

Property and business tax exemption FAQ

What if I have already submitted an application, do I still have to pay my taxes?

If you have already submitted an application you must pay all applicable taxes until an exemption is approved. If your organization is designated tax exempt, your tax-exempt status will be backdated to when it fit the exemption criteria, provided it is within the current tax year. If an exemption is approved, The City of Calgary will issue a tax refund from the effective date of the exemption.

Can lessees or tenants apply for property tax exemption?

If you believe your property meets the eligibility criteria, you can apply for property tax exemption. You will need to contact your landlord to discuss the passing on of any property tax benefits, if an exemption is granted.

Will my property continue to be assessed annually if it becomes tax exempt?

Yes, The City prepares and mails annual assessments on all properties, regardless of tax exemption status. Tax exemption status is noted on your assessment notice.

Will my business continue to be assessed annually if it becomes tax exempt? 

No, The City does not mail or declare tax-exempt business assessments, in accordance with the MGA.

Do I have to pay my current tax bill if I have submitted an application? 

Yes, all applicable taxes must be paid until an exemption is approved. If your organization is designated tax exempt, your tax-exempt status will be backdated to when it fit the exemption criteria, providing it is within the current tax year. If an exemption is approved, The City of Calgary will issue a tax refund from the effective date of the exemption.

My organization is not a business. Why do I have to complete a business tax exemption application form? 

The City defines businesses as:

  • A commercial, merchandising or industrial activity of undertaking;
  • A profession, trade, occupation, calling or employment; or
  • An activity providing goods or services.

*Whether or not your organization is a non-profit and however organized or formed, including a cooperative or association of persons.

If a business account has been set up for your organization, you will have to complete an application and have it approved for business tax exemption in order to attain exempt status for your account.

Relocating, expanding or closing your business?

If your exempt organization/business is relocating, a long form application is required as The City requires the new information regarding the new location. For expansions or closures, please contact us at 268-2888.