City of Toronto – Toronto Heritage Property Tax Rebate Program

Eligibility:

Applicants must:

•  If designated individually (under Part IV of the Ontario Heritage Act), the property must be subject to a Heritage Easement Agreement, or the property owner must be willing to enter into a Heritage Easement Agreement for the purposes of the Heritage Property Tax Rebate Program.
• If designated within a Heritage Conservation District (under Part V of the Ontario Heritage Act) the property must be identified as contributing to the District and must be subject to a Maintenance and Conservation Agreement, or the property owner must be willing to enter into a Maintenance and Conservation Agreement for the purposes of the Heritage Property Tax Rebate Program.

Additional criteria for properties that are part of a development application: Applicants may be required to submit drawings if a Toronto Heritage Property Tax Rebate Project Proposal is submitted within one year of an application related to development, interior or exterior structural alterations, or any alterations affecting the structure or gross floor area of an eligible heritage property. Drawings must be prepared by a heritage architect and clearly indicate that:

• 50% of the current gross floor area related to or supporting the heritage values and attributes of the property will be retained;
• 50% of the current exterior walls, plus all façades facing a right of way or open space, will be retained as exterior walls.