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BIA tax: penalties and service charges

Late payment penalties


Current tax: tax levied in the current calendar year

Tax arrears: outstanding unpaid tax and penalties from prior years

In accordance with the Business Improvement Area (BIA) Tax Bylaw, the penalties for late payment are:

  • On April 1, a penalty of 7% of the unpaid current tax will be added to the balance.
  • On July 1, an additional penalty of 7% of the unpaid current tax will be added to the balance.
  • Starting January 1, a penalty of 1% of any unpaid tax from previous years (tax arrears) is added on the first day of each month.

If your bank does not honour your cheque:

  • the payment will be removed from your account,
  • a service charge of $35 will be added,
  • if you are paying for more than one BIA tax account with a single cheque, an additional service charge of $10 will be added to each BIA tax account affected by the non-payment,
  • a statement of account will be mailed advising you of the returned payment and applicable service charge(s), and
  • penalties will continue to be added in accordance with the Business Improvement Area (BIA) Tax Bylaw.

Service charges are subject to change.

Penalties are added to your tax account if a returned cheque results in taxes not being paid by the due date.

Dishonoured payments and service charges


If your bank does not honour your cheque:

  • the payment will be removed from your account,
  • a service charge of $30 will be added,
  • if you are paying for more than one BIA tax account with a single cheque, an additional service charge of $10 will be added to each BIA tax account affected by the non-payment,
  • a statement of account will be mailed advising you of the returned payment and applicable service charge(s), and
  • penalties will continue to be added in accordance with the Business Improvement Area (BIA) Tax Bylaw.

Service charges are subject to change.

Penalties for missing the BIA tax payment due date


Penalties are added to your tax account if a returned cheque results in taxes not being paid by the due date.

BTIPP non-payment and service charges


If you are paying your BIA tax using the Business Tax Instalment Payment Plan (BTIPP), see BTIPP – Non-payment and service charges.​​​​​​​​​​​​​​​​​​