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By Altus Group | May 18, 2020

Altus Group is monitoring the response of all levels of government across Canada to keep the industry informed of deferral programs and any developing rebate or abatement programs which could assist commercial real estate landlords in supporting their tenant’s sustained operations.

We will update this page regularly with property tax relief information, government announcements across Canada, and strategic advice for moving forward.

In these unprecedented circumstances, you may have property tax questions outside of your regular responsibilities. Our team continues to be available for support and information, please submit your questions or contact any of the team members listed on the bottom of this page.

Provincial and municipal property tax response

We have prepared a summary below of the status of programs and financial relief for each of the 11 major Canadian cities covered in our annual Canadian Property Tax Rate Benchmark Report. The information below will be regularly updated.

Vancouver, BC
Last update: April 29, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • City of Vancouver
    • The City of Vancouver voted on April 28 to defer property tax deadlines for all property types to September 30.
  • British Columbia
    • School tax rates for properties in Class 4 (Major Industry) and Class 7 (Managed Forest Land) have been reduced to effectively zero.
    • School tax rates for properties in Class 5 (Light Industry) have been reduced by 72%. Properties in Class 6 (Business and Other) have been reduced by 70% and Class 8 (Recreation and Non Profit) have been reduced by 66%.
    • Savings will vary across tax jurisdictions but will equate to an average total property tax reduction of 25%.

Source: https://www2.gov.bc.ca/gov/content/taxes/tax-changes/covid-19-tax-changes

Read provincial updates for British Columbia

Edmonton, AB
Last update: May 21, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Alberta announced the provincial portion of Commercial Property Tax will be frozen at 2019 levels. This will produce a nominal reduction (1%) to our previously projected Total Commercial Tax rate. They also announced a 6 month deferral of the provincial portion of the tax.
  • City specific information:
    • Edmonton has announced a 60 day tax due date extension. 2020 Taxes are due July 1 but no interest or penalties will be charged if paid by Aug 31, 2020. If you are on the TIPPs program and require a deferral you can complete the form (link is on the reference page) or call 311. This must be done before the 20th of the month. All deferred payments and September payment are due Sept 1, 2020 to avoid penalties and interest.

Source: https://www.edmonton.ca/residential_neighbourhoods/property_tax_assessment/covid-19-municipal-property-tax-relief-information.aspx

Read provincial updates for Alberta

Calgary, AB
Last update: April 13, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Alberta announced the provincial portion of Commercial Property Tax will be frozen at 2019 levels. This will produce a nominal reduction (1%) to our previously projected Total Commercial Tax rate. They also announced a 6 month deferral of the provincial portion of the tax. City of Calgary has automatically adjusted TIPP payments down by ~20% to reflect this deferral.
  • City specific information:
    • Calgary City Council passed the 2020 Tax by-law on April 6, 2020:
      Property Taxpayers that typically pay their annual taxes prior to the June 30 deadline now have the option to defer that payment until September 30, 2020 without penalty.
    • Taxpayers enrolled in the monthly Tax Installment Payment Plan (TIPP) now may defer those payments until October 2020, without penalty. Taxpayers on TIPP’s who wish to defer are required to cancel their TIPP payments altogether, and re-enroll in the program by Sept. 22, or earlier if they are able to do so. Any missed payments will be required to be made up in a lump sum upon re-enrollment, although phased payback terms may be possible on an individual basis.
    • Unpaid amounts after Sept. 30 will be subject to 7% payment penalty.

Source: https://www.calgary.ca/CSPS/cema/Pages/Response-to-Coronavirus.aspx

Read provincial updates for Alberta

Saskatoon, SK
Last update: March 22, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Property Tax bills to still be produced in May 2020 but due date to pay without penalty has been extended to September 30, 2020. May request to be removed from TIPPS at any time should you require immediate, short-term financial relief without incurring a penalty. Your full property tax amount will then be due by September 30, 2020. ​

Source: https://www.saskatoon.ca/services-residents/fire-emergency/covid-19

Regina, SK
Last update: March 22, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Property Tax bills to still be produced in May 2020 but due date to pay without penalty has been extended to October 1, 2020

Source: https://www.regina.ca/home-property/safety-emergencies/emergency-preparedness/covid-19/

Winnipeg, MB
Last update: April 6, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  •  Winnipeg has announced the allowance of a 3 month deferral for property and business tax payments
    • Property taxes that are due on June 30, 2020 will have fees waived until October 1, 2020
    • Business taxes that are due on May 29, 2020 will have fees waived until September 1, 2020
    • The City will also waive Tax Instalment Payment Plan (TIPP) program fees on both property and business taxes until October 1, 2020. This means no enrolment fee for the TIPP program and no penalty fee as a result of non-sufficient funds during that time

Source: https://winnipeg.ca/cao/media/news/nr_2020/nr_20200403.stm#1

Read provincial updates for Manitoba

Toronto, ON
Last update: May 13, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Provide a grace period of 60 days for the Property Tax and Utility Bill
  • Property Tax Payments: late payment penalties will be waived for 60 days, starting March 16, 2020. The 60-day grace period ends May 15. 
  • Pre-Authorized Property Tax and Utility Payments: the City will be suspending any pending automated withdrawals that have been scheduled within the next 60-day period but not yet withdrawn
  • 2020 Final Property Tax Bill will be mailed in late May to early June. The bill will contain Final Bill instalment amounts and due dates for the rest of 2020.
  • Re-Scheduling of Property Tax Payments for Customers on the 11-Instalment Plan
    • April 15 instalment – the due date changed to June 15
    • May 15 and June 15 instalment amount spread evenly over July to December payments
    • July 15, August 17, September 15, October 15 and November 16 instalments – the due date remains the same

Sources: https://www.toronto.ca/home/covid-19/economic-support-recovery/
https://www.toronto.ca/home/covid-19/covid-19-economic-support-recovery-for-businesses/covid-19-bills-tax-relief-businesses/

Read provincial updates for Ontario

Ottawa, ON
Last update: May 13, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • The City has offered a penalty free payment grace period until April 15, 2020 to all property owners for the 2020 interim tax bill.
  • The City is offering a Property Tax Hardship Deferral Program for City of Ottawa residential property owners and small business property owners (assessed property value of up to $7.5 M). The program will extend the interim property tax and final property tax deadlines of March 19, 2020 and June 18, 2020 to Friday, October 30, 2020. Property owners must apply for the deferral before July 31, 2020 to be considered. All applicants must complete this application form.
  • Monthly Pre-authorized Debit (PAD) plans offer the convenience of paying your annual taxes in monthly installments instead of paying the full lump sum installment value in June, 2020. Registration must be by April 15, 2020. Withdrawals will begin in May and run to October, with payments equivalent to 1/6th of the previous year’s taxes in May and June and the balance of the current year’s taxes (excluding supplementary billings) distributed equally from July to October.

Sources: https://ottawa.ca/en/living-ottawa/taxes/covid-19-property-tax-relief

Read provincial updates for Ontario

Montréal, QC
Last update: March 20, 2020

Montréal

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • Extension from June 1 to July 2 for the payment of the second tax account for the retailers and enterprises
  • The city is placing $5 million in an assistance fund for businesses to support targeted industries.

Source: https://montreal.ca/articles/covid-19-mesures-en-soutien-aux-entreprises-montrealaises

Montréal-Est

Last update: March 20, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • City Council has decided to suspend the application of interest rates on amounts that cannot be paid before the end of the next payment period on May 27, 2020

Source: https://ville.montreal-est.qc.ca/covid-19-fermeture-de-services-non-essentiels/

Montréal-Ouest

Last update: March 20, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: TBD

  • Still in discussion. Public notification should be available next week on the city’s website

Source: https://montreal-west.ca/en/finance-administration/taxes-evaluation/property-taxes/

Read provincial updates for Québec

Québec City, QC
Last update: March 20, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: YES

  • The City defers future municipal tax payments according to the following terms and conditions:
    • May 4th payment: postponed to Aug. 4th
    • July 3 payment: postponed to Sept. 3
    • Sept. 3 payment: postponed to Nov. 4

Source: https://www.ville.quebec.qc.ca/covid19/index.aspx

Read provincial updates for Québec

Halifax, NS
Last update: May 21, 2020

(1) Tax Payment Dates Deferred and/or (2) Interest  & Penalty Charges on Late Payments Suspended: NO

  • Council has passed the following amendments 
    – Defer the Tax Bill due date from April 30th, 2020 to June 1st, 2020
    – Temporarily waive Non-Sufficient Fund (NSF) Fees
    – Reduce interest rate on late payments to 10% from 15%

Sources: https://www.halifax.ca/fire-police/fire/emergency-management/corona-virus-disease-covid-19
https://www.halifax.ca/sites/default/files/documents/city-hall/regional-council/200414rc814.pdf

Read updates for Atlantic Canada

Additional municipalities

For information on additional municipalities not referenced above, click the button below to download our comprehensive table (xlsx) :

Related resources

Q&A | property tax relief during COVID-19

Answers to commonly asked questions for CRE owners, landlords, and tenants seeking property tax relief.

Article | Ontario & COVID-19: 5 property tax actions to take right now

Address losses due to COVID-19 by taking these five actions recommended by our property tax experts.

Partner Article | CRE owners stuck between tenant needs, building expenses

As tenants face the challenge of paying rents, building owners, particularly those with hard-hit retail spaces, have had to consider options in order to cover their own costs.

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