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Limited benefit non-profit organization

By the end of consolidation in 2019, organizations with a business tax exemption and no exemption from property tax will likely see an increase of up to 23 per cent in the total amount of property–based tax they pay due to consolidation (the amount of tax would increase 2.3 per cent in 2014 and 2015, 4.6 per cent in 2016 through 2019 for a total of 23 per cent over 2015 taxes). Any organization exempt from both property and business tax, for the space it occupies, would continue to be exempt from the non-residential property tax and would see no change.

City Council directed the implementation of mitigation for this increase for organizations that are exempt from business tax through the business tax bylaw. The program is a three year “no impact period” that would consist of:

(1) a zero per cent increase in 2013; and

(2) a property tax refund in 2014 and 2015 equal to the increased property tax amount due to consolidation for the properties, or portions thereof, occupied by non-profit organizations. 

In 2016, the refund program will cease and the total tax increases due to consolidation for impacted organizations will occur incrementally over the remaining time frame. In their discussions with respect to the consolidation issue in April 2012, City Council directed City Administration to review, by way of a report to Council, mitigation options for limited benefit non-profit organizations.  After considering the Report, Council passed a motion to receive the report for information on July 16, 2012 and confirmed their direction to implement the three year "no impact period."

To qualify for the program your organization must have been listed in Attachment 2 of Report PFC2012-0139 or be approved by Council as part of annual report by Administration on the progress of Consolidation:

  • Be in existence on the day that consolidation was directed by Council (2012 April 09);
  • Meet the business tax exemption criteria in the Business Tax Bylaw on the date consolidation was directed by Council, and;
  • Apply before 2014 December 31.

The application time frame for this program has now closed. If your organization did not apply for the program, it is no longer eligible to receive any benefits under this program.

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