Business Improvement Area (BIA) tax
2021 BIA tax credit
To support businesses during the COVID-19 pandemic The City has applied a BIA tax credit towards the 2021 BIA tax levy. The BIA tax credit funding is equal to the total 2021 BIA tax levy.
The funding for the 2021 BIA tax credit was not in place before the 2021 bills were mailed. Businesses will have received a 2021 BIA tax bill stating an amount owed that is no longer current after the 2021 BIA tax credit is applied. The updated statement of account mailed in March reflects the current amount owing.
If the application of the 2021 BIA tax credit results in a negative account balance, a credit will be applied to your account to be used towards your 2022 BIA tax bill. If you participate in the Business Tax Instalment Payment Plan (BTIPP) and your account has a credit or a zero balance, the upcoming BTIPP instalment will not be deducted from your account. Your regular BTIPP instalments will resume on January 1, 2022.
If you have questions about your BIA statement of account, amount owing or are requesting the payout of your credit, contact Tax.
Additional information can also be found on the following FAQ document.
2021 Important BIA tax dates
| Date | Event |
|---|---|
| Date: January 1 to December 31 | Event: Annual BIA tax bills cover the calendar year |
| Date: February 8 | Event: Annual BIA tax bill mailing |
| Date: March 2 | Updated statement of account showing BIA relief credit mailing |
| Date: April and July 1 | 7% penalty added to any unpaid current year’s outstanding BIA tax |
| Date: Various dates | Event: Supplementary bills issued after the annual billing are due and payable on the date shown on the notice |
A Business Improvement Area (BIA) is established by businesses in an area to jointly raise and administer funds for various projects and promotional activities within the zone throughout the year. Businesses located in a BIA will receive a BIA tax bill. This levy is collected by The City of Calgary on behalf of the BIA.
Each BIA’s Board of Directors establishes a proposed annual budget which is submitted to City Council for approval. Once approved, a tax rate is established for each BIA to raise the required revenue to meet their budget requirements. City Council approves the establishment of the BIA, its annual budget, and tax rate.