Open
Source verified September 5, 2026
City of Toronto — Heritage Property Tax Rebate Program
Tax rebates for heritage conservation work
Funding available
Up to 50% of project cost
Deadline
Open continuously
Location
Toronto, Ontario, Canada
Overview
The Heritage Property Tax Rebate Program provides rebates of 50 per cent of eligible maintenance and conservation work, up to 40 per cent of annual taxes paid, for eligible heritage property owners in Toronto. Eligible work includes preserving, repairing, and restoring heritage properties.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Renovate or adapt facilities
Eligible Funding
- Up to 50% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Toronto
- Ontario
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Availability timeline
2026
Periods: 1
Activities funded
- Preserving, repairing, or restoring an eligible heritage property.
- Recreating lost historic features when sufficient documentary evidence exists to reproduce the original feature.
- Maintenance and conservation work on exterior walls and façades, roofs, foundations, chimneys, exterior windows and doors, exterior stairs, and porches.
Documents Needed
- Drawings prepared by a heritage architect, 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.
- The drawings must clearly indicate that 50 per cent of the current gross floor area related to or supporting the heritage values and attributes of the property will be retained.
- The drawings must clearly indicate that 50 per cent of the current exterior walls, plus all façades facing a right of way or open space, will be retained as exterior walls.
Official resources
Eligibility
Who is eligible?
- Property owners.
Eligible expenses
- The cost of eligible maintenance and conservation work on eligible heritage properties.
- Engineering and architectural drawings or studies focused on conservation, if they are required to direct conservation work.
Ineligible Costs and Activities
- New construction, except when accurately restoring a missing but documented historic feature.
- New windows, doors and fixtures, except when accurately recreating documented historic windows, doors, and fixtures that are lost or beyond repair.
- The demolition or moving of a building.
- Upgrades for accessibility, thermal performance or compliance with the Ontario Building Code.
- Upgrades of building mechanicals, including electrical and wiring, plumbing and sprinklers, heating, air conditioning or ventilation; decks, lighting or signage; window treatments, carpeting, furniture or chattels, or the addition of new fixtures or fittings; underpinning of foundations or application of waterproofing materials to foundations; landscaping, fencing or paving when these are not identified heritage attributes of the designated property, or when these are not lost original, documented features; financing, acquisition or leasing costs; development feasibility studies, and/or heritage studies required as part of an agreement or development application under the Planning Act.
How to apply
- Submit a Toronto Heritage Property Tax Rebate Project Proposal to Heritage Planning; Project Proposals may include work to be completed over multiple years and may be submitted at any time prior to August 31 each year.
- Submit a Toronto Heritage Property Tax Rebate Application to Heritage Planning by March 1 each year, documenting completed work and expenses.
Processing and Agreement
- If a Project Proposal is successful, Heritage Planning will issue a Statement of Authorized Eligible Expenses within 30 days of receipt of a successful Project Proposal confirming the proposed work that is eligible for a Toronto Heritage Property Tax Rebate.
- Following receipt of a complete Rebate Application, Heritage Planning will review the application and conduct an on-site inspection of work.
- The process ends with a recommendation to issue the rebate.
Additional information
- A rebate calculator is available to estimate how much of a Heritage Property Tax Rebate you may be eligible to receive.
Contacts
Frequently Asked Questions about the City of Toronto — Heritage Property Tax Rebate Program Program
What is the City of Toronto — Heritage Property Tax Rebate Program?
The Heritage Property Tax Rebate Program provides rebates of 50 per cent of eligible maintenance and conservation work, up to 40 per cent of annual taxes paid, for eligible heritage property owners in Toronto. Eligible work includes preserving, repairing, and restoring heritage properties.
How much funding can be received?
City of Toronto — Heritage Property Tax Rebate Program Funds up to 50% of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the City of Toronto — Heritage Property Tax Rebate Program program?
To be eligible for the City of Toronto — Heritage Property Tax Rebate Program program, you must:
The property must be classified commercial and industrial for property tax purposes and designated under the Ontario Heritage Act.
If designated individually under Part IV, the property must be subject to a Heritage Easement Agreement, or the owner must be willing to enter into one; if designated within a Heritage Conservation District under Part V, it must be identified as contributing to the District and be subject to a Maintenance and Conservation Agreement, or the owner must be willing to enter into one.
The owner must plan to complete, within a single taxation year, eligible work equivalent to a minimum of 20 per cent of annual property taxes paid; the property must not be subject to contraventions, work orders, outstanding municipal fines, arrears of taxes, fees or penalties; the building must not have been substantially or completely disassembled and reconstructed, or relocated from its original property; and the heritage property must include all facades facing a street or open space.
What expenses are eligible under City of Toronto — Heritage Property Tax Rebate Program?
Preserving, repairing, or restoring an eligible heritage property.
Recreating lost historic features when sufficient documentary evidence exists to reproduce the original feature.
Maintenance and conservation work on exterior walls and façades, roofs, foundations, chimneys, exterior windows and doors, exterior stairs, and porches.
Who can I contact for more information about the City of Toronto — Heritage Property Tax Rebate Program?
You can contact City of Toronto by email at Clint.Robertson@toronto.ca or by phone at 416-396-4946.
Where is the City of Toronto — Heritage Property Tax Rebate Program available?
The City of Toronto — Heritage Property Tax Rebate Program program is available the province of Ontario.