Tax Deferrals, Grants and Rebates

Seniors:

• must be 65 years or older
• must be eligible to receive benefits under the Guaranteed Income Supplement or the Guaranteed Annual Income System (GAINS)
• the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of the application

Persons with a Disability:

• must be eligible to receive payment under the Ontario Disability Support Program Act (ODSP) or the Guaranteed Annual System (GAINS)
• the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of application

Please note: Deferred amounts represent a lien against the property, under provisions established under Section 319 of the Municipal Act, and must be repaid when the property is sold or a change in ownership occurs.

• Tax Deferral Application (online form)

Eligibility requirements are a combination of both taxpayer and property status.

For a Taxpayer to be Eligible:

Low income seniors or disabled taxpayers are eligible to apply if:

1. a)  You are 65 years of age and in receipt of or qualify for the Guaranteed Income Supplement  (GIS) as provided under the Old Age Security Act (Canada); OR
   
   b)  You are disabled and in receipt of or qualify for the Ontario Disability Support Program (ODSP) as provided under the Ministry of Community and Social Services.
   
   
2. The applicant and/or their spouse have owned and occupied their property as their principal residence in Pickering for one year or more before the application deadline, and are the owners on September 30th of the year for which application is made.

For a Property to be Eligible:

1. It must be in the residential property class.
2. It is the principal residence of the owner or spouse of the owner
3. Every owner of the property is either an eligible owner, or the spouse of an eligible owner.

Eligible senior or disabled taxpayers must apply annually.  

The deadline to apply is August 18th of the year for which the rebate is claimed. A copy of your current GIS or ODSP statement must be attached to your application.

Application Form

• Low Income Seniors and Low Income Persons with Disabilities Tax Grant Application (online form)

Please complete the application form and return by August 18th to:

City of Pickering, Tax Section
One The Esplanade
Pickering, ON  L1V 6K7

The rebate is applied to your account to offset the final instalment of your property taxes in late September. No cheques will be issued. Late payment charges that have been applied to the property tax account in advance of the rebate having been credited to the account will not be cancelled, reduced or refunded.

Only one application per household can be made each year.

An application cannot be submitted by an owner for more than one property per year.

Each owner or their spouse must meet the eligibility criteria in order to qualify for the program. For properties that are jointly held or co-owned by persons other than spouses, both or all co-owners must qualify under the applicable eligibility criteria in order to receive the grant.

For additional information, please contact the Tax Section at 905.420.4614, or email property taxes. 

Guaranteed Income Supplement (GIS) is provided under the Old Age Security Act (Canada) and is administered by Human Resources Development Canada.

Toll Free: 1.800.277.9914

Ontario Disability Support Program (ODSP) is provided through the Ministry of Community and Social Services.

Local Office:
Ministry of Community and Social Services
Ontario Disability Support Program (ODSP)
850 King Street West
Oshawa ON L1J 2L5
Main Line: 905.440.1030
Toll Free: 1.800.722.1196

Charities that wish to apply must have a registered number with Canada Customs and Revenue Agency.

Registered charities must submit an application to the City of Pickering by the last day of February of the year following the tax year in order to be considered.

For further information contact the City's Taxation Services.

Application Form

Registered Charity Tax Rebate Application:  online form | print version

Return the completed application form to:

The City of Pickering
Tax Section
One The Esplanade
Pickering, ON L1V 6K7