Please note that as of July 1, 2018, the Vacant Unit Rebate Program in Toronto has been discontinued.

If you own a commercial or industrial property in Toronto that had eligible vacant space between January 1, 2018, and June 30, 2018 (including space that was vacant during the last 89 days in 2017 and that continued to be vacant in 2018), you must file your Vacant Unit Rebate Application by no later than September 28, 2018.

For properties outside of Toronto, please consult your municipal tax department.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.