Closed
SECTION 357 / 358 / 359 APPLICATION
Property tax relief for eligible property changes
Last Update: May 6, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Ontario, Canada
Overview
This program allows property tax relief under Sections 357 and 358 of the Municipal Act, 2001. It covers property tax cancellation, reduction, or refund for eligible changes, demolition, damage, vacancy, exemption, repairs, or gross clerical errors.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Ensure financial sustainability
- Renovate or adapt facilities
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Real estate and rental and leasing
Location
- Ontario
Legal structures
- Non-profit
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Non-profit candidates
Sector of operation
- Not Elsewhere Classified
Target groups
- All the groups
Revenue structures
- 100% donations / grants
Scope
- Municipal
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Property tax reduction, cancellation, or refund for eligible property changes
- Applications related to demolition, damage, vacancy, exemption, repairs, renovations, or clerical errors
Documents Needed
- Completed application form
- Detailed explanation of the property change or issue
- Supporting evidence for the claim
- Relevant inspection, repair, demolition, or fire records, if applicable
- Photos or other proof, if applicable
Eligibility
Who is eligible?
- Property owners
- Tenants
- Occupants
- Other persons in possession of the land
Eligible geographic areas
- City of Greater Sudbury, Ontario
Processing and Agreement
- The municipality reviews the application for completeness, deadline compliance, and eligibility.
- If needed, the application is forwarded to MPAC for review and property inspection.
- The municipality makes a decision on any tax adjustment after receiving MPAC’s response.
- The applicant is notified in writing of the result, with any refund if applicable.
Additional information
- Applicants may need to provide a detailed explanation of the property change.
- Supporting evidence may be requested by the municipality.
- Applicants must continue paying property taxes while the review is underway.
- False or misleading statements may lead to penalties.
Contacts
Frequently Asked Questions about the SECTION 357 / 358 / 359 APPLICATION Program
Here are answers to the most common questions about the SECTION 357 / 358 / 359 APPLICATION. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the SECTION 357 / 358 / 359 APPLICATION?
This program allows property tax relief under Sections 357 and 358 of the Municipal Act, 2001. It covers property tax cancellation, reduction, or refund for eligible changes, demolition, damage, vacancy, exemption, repairs, or gross clerical errors.
Who is eligible for the SECTION 357 / 358 / 359 APPLICATION program?
To be eligible for the SECTION 357 / 358 / 359 APPLICATION program, you must:
Property owner, tenant, occupant, or person in possession
Eligible reason under Sections 357 or 358
Supporting documents required
What expenses are eligible under SECTION 357 / 358 / 359 APPLICATION?
Property tax reduction, cancellation, or refund for eligible property changes
Applications related to demolition, damage, vacancy, exemption, repairs, renovations, or clerical errors
Who can I contact for more information about the SECTION 357 / 358 / 359 APPLICATION?
You can contact Township of Elizabethtown-Kitley by email at taxdepartment@greatersudbury.ca or by phone at 3-1-1.
Where is the SECTION 357 / 358 / 359 APPLICATION available?
The SECTION 357 / 358 / 359 APPLICATION program is available the province of Ontario.
Is the SECTION 357 / 358 / 359 APPLICATION a grant, loan, or tax credit?
SECTION 357 / 358 / 359 APPLICATION is a Tax Credits
Who are the financial supporters of the SECTION 357 / 358 / 359 APPLICATION?
SECTION 357 / 358 / 359 APPLICATION is funded by Township of Elizabethtown-Kitley