Caution | Outdoor water restrictions in effect

Stage 2 Outdoor Water Restrictions are in effect. Learn more about what you can do during this stage.

Learn more

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.​​​​

We do regular research with businesses to better understand the outlook and viewpoint of the business community. If you are a business owner, leader or manager, join our online business research panel, Business Perspectives.