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Tax Rebate Program for Vacant Commercial and Industrial Buildings
Partial tax relief for vacant business properties
Last Update: April 27, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Ontario, Canada
Overview
This program offers a partial rebate of provincial land tax and education tax for vacant commercial and industrial buildings. It applies to eligible vacant properties and buildings that meet the vacancy conditions, with rebates issued as a tax credit or direct payment.
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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
- Manufacturing
- Wholesale trade
- Retail trade
- Real estate and rental and leasing
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Completed and signed application form
- Sketch of the vacant floor area
- Photos of the vacant area
- Letter of authorization, if using a representative
- Any additional information requested by the Provincial Land Tax Office or MPAC
Eligibility
Who is eligible?
- Owners of commercial properties
- Owners of industrial properties
- Owners of partially vacant buildings
- Owners of entirely vacant buildings
Who is not eligible
- Businesses operating on a seasonal basis
- Vacant properties leased to a tenant
- Buildings in a vacant land subclass
Ineligible Costs and Activities
- Seasonal business vacancies
- Vacant property that is leased to a tenant
- Buildings included in a vacant land subclass
Eligible geographic areas
- Ontario
- Unincorporated areas of Northern Ontario
Processing and Agreement
- The Provincial Land Tax Office receives the application and forwards a copy to MPAC.
- MPAC determines the assessed value attributable to the vacant area.
- MPAC notifies the Provincial Land Tax Office of the eligible value.
- The Provincial Land Tax Office calculates the rebate and notifies the property owner.
Additional information
- An annual application is required.
- Only original, signed applications are accepted.
- Applicants must provide further information if requested by the Provincial Land Tax Office or MPAC.
Contacts
Frequently Asked Questions about the Tax Rebate Program for Vacant Commercial and Industrial Buildings Program
Here are answers to the most common questions about the Tax Rebate Program for Vacant Commercial and Industrial Buildings. 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 Tax Rebate Program for Vacant Commercial and Industrial Buildings?
This program offers a partial rebate of provincial land tax and education tax for vacant commercial and industrial buildings. It applies to eligible vacant properties and buildings that meet the vacancy conditions, with rebates issued as a tax credit or direct payment.
Who is eligible for the Tax Rebate Program for Vacant Commercial and Industrial Buildings program?
To be eligible for the Tax Rebate Program for Vacant Commercial and Industrial Buildings program, you must:
Property owner
90-day vacancy
Commercial or industrial building
Who can I contact for more information about the Tax Rebate Program for Vacant Commercial and Industrial Buildings?
You can contact Township of Huron-Kinloss or by phone at 1 866 400-2122.
Where is the Tax Rebate Program for Vacant Commercial and Industrial Buildings available?
The Tax Rebate Program for Vacant Commercial and Industrial Buildings program is available the province of Ontario.
Is the Tax Rebate Program for Vacant Commercial and Industrial Buildings a grant, loan, or tax credit?
Tax Rebate Program for Vacant Commercial and Industrial Buildings is a Tax Credits
Who are the financial supporters of the Tax Rebate Program for Vacant Commercial and Industrial Buildings?
Tax Rebate Program for Vacant Commercial and Industrial Buildings is funded by Township of Huron-Kinloss