Caution | State of local emergency renewed until May 24, 2021

Get Coronavirus (COVID-19) updates and information on closures, cancellations and service changes.

Coronavirus (COVID-19) updates View our closures and service changes

BIA tax: supplementary bills

Business Improvement Area (BIA) supplementary bills are sent after the annual billing to businesses that:

  • moved into new premises or opened new premises or new branches of an existing business within in an existing Business Improvement Area;
  • were not initially included on the BIA tax roll;
  • were only in operation for a portion of the year; or
  • increased the square footage occupied for business purposes, after the BIA tax roll was prepared.

Supplementary bills issued after the annual billing are due and payable on the date shown on the notice.

Supplementary bills and BTIPP

If you are a current Business Tax Instalment Payment Plan (BTIPP) participant, your instalment is recalculated when the supplementary tax is billed. The revised payment and the start date of the new payment are shown on your supplementary tax bill.

If you would like to join BTIPP after receiving a supplementary tax bill request, complete and return an agreement before the due date to avoid a filing fee.​​​​