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Business tax consolidation (BTC)

In 2011, City Council passed a Notice of Motion for the consolidation of the business and non-residential tax. Moving to a single tax environment enhances Calgary’s economic competitiveness and attractiveness and improves efficiency in the administration of Calgary’s municipal tax system. The consolidation of business tax revenues into the non-residential property tax began in 2014 and concluded as of the 2019 roll. The business tax consolidation process occurred over a 7-year period with 10 percent being transferred to the non-residential property tax rate in 2014 and 2015 and 20 percent being added in 2016, 2017, 2018, and 2019.

The consolidation does not impact your non-residential property assessment, nor will it be reflected on your assessment notice.


Business assessment notices will not be sent out in 2019.

BTC: A revenue neutral process




The consolidated business tax revenues have been subject to a zero per cent business tax rate increase and the consolidation process has been based on an approach that is revenue neutral to The City of Calgary. Revenue neutral means The City will generate no more or no less revenues due to the transfer of business tax revenues to the non-residential property tax.
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Business Improvement Areas



The City has fully consolidated the business and non-residential tax and will not be assessing businesses for business tax as of 2019.

The City will still collect Business Improvement Area (BIA)  tax on behalf of the BIAs to fund enhancement projects and promotional activities to attract people to visit and shop in the BIA. The BIA tax bill will include the assessed value of the business premises as well as information on the Customer Review Period. The BIA assessment is valued by utilizing a typical net annual rental value for the premises occupied by the business.

For more information, visit Business Improvement Area (BIA) Assessment.

If you have any questions regarding the business tax consolidation, please call Assessment 403-268-2888.