Rebate For Vacancies
Civic Centre and Square

The City of Mississauga provides a Vacant Unit Rebate Program under Section 364 of the Municipal Act. This program provides tax relief to property owners who have vacancies in commercial and industrial buildings. Rebates will be issued to owners who submit a Commercial/Industrial Vacancy Rebate application.

ELIGIBILITY CRITERIA

Category 1 - Buildings that are entirely vacant

A whole commercial or industrial building will be eligible for a rebate if:

  • the entire building was unused for at least 90 consecutive days

Category 2 - Buildings that are partially vacant

A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

  • not used for any purpose; and
  • clearly delineated or physically separated from the used portions of the building;
  • and either: capable of being leased for immediate occupation; or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or unfit for occupation
  • A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was: not used for any purpose; and clearly delineated or physically separated from the used portions of the building

Exclusions

A building or portion of a building will not be eligible for a rebate if:

  • it is used for commercial or industrial activity on a seasonal basis;
  • during the period of vacancy it was subject to a lease, the terms of which had commenced; or
  • during the period of vacancy it was included in a sub-class for vacant land.

Only two applications can be submitted per year per property. Interim applications for the period of January to June will be accepted until July 31. The deadline for submitting applications which relates to the full year or final billing is February 28 of the year following the taxation year to which the application relates.

For newly constructed buildings, the deadline for submitting an application is 90 days after the issuance of a Notice of Supplementary/Omitted Assessment by MPAC.

The City of Mississauga will credit all or part of the rebate owing against overdue taxes. The vacancy rebate credit will be applied to the tax account and refunds will only be issued upon written request to the City and only for the credit balance remaining after all overdue taxes have been paid. Refunds will typically be processed within 2-3 weeks after request is received.

If the property is being sold and there is an outstanding vacancy rebate application, it is recommended that solicitors make provisions for re-adjustment of taxes subsequent to closing. Refunds will only be issued to a previous owner of the property with written direction from the current owner or their solicitor.

The Letter of Direction (LOD) must include the following:

  • Property address and tax roll number.
  • Who the refund should be made payable to (including mailing address).
  • Reason for the credit (e.g. 2015 Final Vacancy Rebate).
  • Should the refund be for an amount other than the entire rebate amount, a specific dollar amount must be indicated. The City is not responsible for pro-rating rebate amounts.
  • Signature of the current owner OR a representative that is authorized to sign on behalf of the current owner. 

Please contact the Customer Service Centre for additional information at 3-1-1, or if calling outside the City limits call 905-615-4311, or e-mail: tax@mississauga.ca.

Please refer to the following related links below:

  • For further details regarding the supporting documents required for a vacancy rebate application, please refer to the process flow link provided.
  • The Application for Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings.
  • If an affidavit is required to accompany the application, please complete the fillable affidavit template pdf provided in the link below. Please note affidavits must be printed and signed (digital signatures not acceptable). Only original documents will be accepted.

 


Related Links:
   VR Supporting Document Flow Chart
   Tax - Application for Rebate of Property Taxes
   Tax Vacancy Rebate Application Process
   Affidavits - Templates - Vacancy Rebates
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