The City of Calgary recognizes the valuable societal contribution of property and business owners 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 to be relieved of tax obligations. The intent is to reduce the tax burden on eligible non-profit organizations so they may continue to provide the necessary services, support or charitable programs offered to all Calgary citizens.
Provincial legislation sets the criteria and classification defining eligibility for property tax exemptions, while business tax exemptions policies are governed by civic bylaws.
The City's business tax exemptions framework largely aligns with property tax exemptions in order to relieve eligible organizations of both property and business taxes. The majority of the property tax exemptions extend exemption from both the municipal and provincial portions of the property tax levy. The non-profit organizations seeking tax exemption status must submit an annual application with supporting documentation to The City in the year preceding the taxation year. The application is reviewed and if it meets exemption eligibility criteria, the property and/or business are exempt from paying taxes for the next taxation year.
Note: For application deadlines please view Application deadlines section under the Assessment and tax exemptions forms page
Calgary's application process ensures:
- The responsibility 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 not receive tax-exempt status.
For more information on The City of Calgary's property and business tax exemption programs please review:
Property and Business Exemptions FAQs
Property and Business Tax Exemption Form.pdf
Property and Business Exemptions forms page
Application deadlines
- September 30, 2012 for all non-profit properties and businesses seeking either a property tax exemption or property/business tax exemption status in the 2013 taxation year.
- November 30, 2012 for additional supporting information submission requested deadline to The City of Calgary for those applying for a property/business tax exemption.
*Only apploes to forms T522A1 - T522A11
Alternatively, you may contact our Customer Service Centre at 403-268-2888.
