Toronto’s Ecosystem
Being a resident of Toronto involves interaction with a number of municipal, provincial, and federal systems, which impact day-to-day life in various ways. Toronto is the biggest city of Canada and one of its leading economic centers. Therefore, it is situated in a tiered taxation system, in which roles and responsibilities are divided among the City of Toronto, the Government of Ontario, and the Government of Canada.
This knowledge allows for better understanding of the processes of providing public services, as well as the impact that various taxes and fees have on the lives of citizens. Local taxes and fees depend on the decisions of the City of Toronto, provincial taxes – on the actions of the Government of Ontario, and federal taxes – on the national programs and institutions.
In order to simplify the search of the related information, TorontoTaxpayer.ca offers a collection of publicly accessible resources dedicated to the taxation system in Toronto. This resource guide includes official publications and reference materials on issues that many Toronto citizens face at various stages of their lives.
For individuals who own homes, this would also include issues concerning property taxes, property assessment, the Vacant Home Tax, and land transfer taxes when buying properties in Toronto. Individuals would also have information regarding other municipal taxes or programs which make up part of the city’s budget.
Toronto’s taxation system includes not only the property related taxes and issues. Individuals and businesses will also come across different municipal, provincial, and federal programs such as the Municipal Accommodation Tax, charges on utilities, provincial sales taxes, Employer Health Tax, corporate taxation, and GST/HST.
Since government policies and programs continue to evolve over time, it becomes essential to keep oneself updated with relevant information. Official websites will always have the most current information available whereas other sources are used for organization and context.
The Complete Directory of Toronto Resources (150+ Links)
| # | Resource Name | Description | Link |
|---|---|---|---|
| 1 | City of Toronto Property Tax Main | Central hub for all municipal property tax information and services. | toronto.ca/property-tax |
| 2 | Property Tax Rates & Fees | Current and historical residential, commercial, and industrial tax rates. | toronto.ca/tax-rates |
| 3 | Property Tax Calculator | Official tool to estimate your annual municipal and education property taxes. | toronto.ca/tax-calculator |
| 4 | MyToronto Pay Portal | The official digital payment platform for Toronto property taxes and utilities. | pay.toronto.ca |
| 5 | Pre-Authorized Tax Payment (PTP) | Information and enrollment for automatic monthly property tax deductions. | toronto.ca/ptp |
| 6 | Property Tax Lookup Tool | View your current property tax account balance and transaction history. | toronto.ca/tax-lookup |
| 7 | Understanding Your Tax Bill | A detailed breakdown of the municipal, provincial, and city-building fund levies. | toronto.ca/understanding-bill |
| 8 | Property Tax Relief Programs | Portal for low-income seniors and persons with disabilities seeking tax relief. | toronto.ca/tax-relief |
| 9 | Property Tax Deferral | Application guidelines for deferring municipal property tax payments. | toronto.ca/tax-deferral |
| 10 | Charity Property Tax Rebate | Rebate program applications for eligible registered charities occupying commercial space. | toronto.ca/charity-rebate |
| 11 | Heritage Property Tax Rebate | Financial incentives for the preservation of historical properties in Toronto. | toronto.ca/heritage-rebate |
| 12 | Tax Certificates | Order an official statement of property tax status (used during real estate transactions). | toronto.ca/tax-certificates |
| 13 | Change of Ownership or Address | Official portal to update mailing addresses or report a change in property ownership. | toronto.ca/update-ownership |
| 14 | Late Payment Charges | Details on interest and penalties applied to overdue property tax accounts. | toronto.ca/late-tax |
| 15 | Municipal Tax Sale Process | Information on the sale of properties with significant tax arrears. | toronto.ca/tax-sales |
| 16 | Supplementary Tax Bills | Explanations for additional tax bills issued due to property improvements or reassessments. | toronto.ca/supplementary-tax |
| 17 | eBilling for Taxes | Sign up to receive property tax statements electronically rather than by mail. | toronto.ca/ebilling |
| 18 | Tax Apportionment | Requesting a division of taxes when a property is severed or subdivided. | toronto.ca/tax-apportionment |
| 19 | Municipal Land Transfer Tax (MLTT) | Comprehensive guide to Toronto’s specific land transfer tax applied to real estate. | toronto.ca/mltt |
| 20 | MLTT Calculator | Calculate exact MLTT and Provincial Land Transfer Tax on a property purchase. | toronto.ca/mltt-calculator |
| 21 | MLTT First-Time Buyer Rebate | Eligibility criteria and application process for the municipal homebuyer rebate. | toronto.ca/mltt-rebate |
| 22 | Vacant Home Tax (VHT) Main | Core resource for understanding Toronto’s tax on vacant residential properties. | toronto.ca/vht |
| 23 | VHT Mandatory Declaration | Portal for Toronto homeowners to declare their property’s occupancy status annually. | toronto.ca/vht-declaration |
| 24 | VHT Exemptions | List of permitted exemptions (e.g., renovations, death of owner) for the VHT. | toronto.ca/vht-exemptions |
| 25 | VHT Notice of Complaint | Process for appealing a Vacant Home Tax assessment or penalty. | toronto.ca/vht-complaint |
| 26 | Municipal Accommodation Tax (MAT) | Information on the 6% tax applied to hotel and short-term rental stays in Toronto. | toronto.ca/mat |
| 27 | MAT for Short-Term Rentals | Specific tax rules for Airbnb, Vrbo, and other short-term rental operators. | toronto.ca/mat-str |
| 28 | MAT Reporting & Payment | Online portal for hospitality operators to report and remit collected MAT. | toronto.ca/mat-payment |
| 29 | Billboard Tax (Third Party Sign Tax) | Information on the municipal tax levied on outdoor advertising signs. | toronto.ca/billboard-tax |
| 30 | Billboard Tax Inventory & Rates | Classes, rates, and annual inventory filing requirements for sign owners. | toronto.ca/billboard-rates |
| 31 | City of Toronto User Fees | Master schedule of all municipal user fees and service charges. | toronto.ca/user-fees |
| 32 | Utility Bills Main Page | Central portal for water and solid waste collection billing. | toronto.ca/utility-bill |
| 33 | Water & Solid Waste Rates | Current consumption rates for municipal water and garbage collection tiers. | toronto.ca/utility-rates |
| 34 | Pay Your Utility Bill | Official payment methods for your Toronto water and waste bills. | toronto.ca/pay-utility |
| 35 | Pre-Authorized Utility Payments | Enrollment page to automate payment for Toronto water/waste accounts. | toronto.ca/utility-ptp |
| 36 | Utility Account Lookup | Online tool to check your water consumption and current billing balance. | toronto.ca/utility-lookup |
| 37 | Water Rebate Program | Rebates available for low-income seniors and disabled residents for utility bills. | toronto.ca/water-rebate |
| 38 | Solid Waste Rebates | Details on rebates applied to specific garbage bin sizes for residential homes. | toronto.ca/waste-rebate |
| 39 | Commercial Solid Waste Rates | Utility billing framework and rates for commercial properties and businesses. | toronto.ca/commercial-waste |
| 40 | High Water Bill Investigation | Steps to take and forms to submit if you receive an unusually high water bill. | toronto.ca/high-water-bill |
| 41 | Industrial Waste Surcharge | Tax/fee framework for industries discharging over-strength pollutants into sewers. | toronto.ca/industrial-surcharge |
| 42 | Development Charges | Fees levied on new developments to pay for required municipal infrastructure. | toronto.ca/development-charges |
| 43 | Education Development Charges | Details on charges collected on behalf of Toronto school boards for new developments. | toronto.ca/edc |
| 44 | Community Benefits Charge | Framework replacing Section 37 density bonusing with a new municipal fee. | toronto.ca/cbc |
| 45 | Parkland Dedication Fees | Cash-in-lieu fees required from developers to fund Toronto’s parks and recreation. | toronto.ca/parkland-fees |
| 46 | Building Permit Fees | Fee schedule for residential, commercial, and industrial building permits. | toronto.ca/building-permits |
| 47 | Business Licensing & Fees | Taxes, fees, and requirements for operating a registered business in Toronto. | toronto.ca/business-licences |
| 48 | Right-of-Way Management Fees | Permits and fees for construction, street events, or placing dumpsters on city roads. | toronto.ca/right-of-way |
| 49 | Parking Fines Payment | The official municipal portal for paying or disputing parking infraction tickets. | toronto.ca/pay-parking-ticket |
| 50 | Automated Enforcement Fines | Fines associated with Red Light Cameras and Automated Speed Enforcement. | toronto.ca/ase-fines |
| 51 | Provincial Fines Collection | How the City of Toronto collects unpaid Provincial Offences Act (POA) fines. | toronto.ca/poa-fines |
| 52 | Vehicle Registration Tax (Historical) | Archive information regarding Toronto’s discontinued personal vehicle tax. | toronto.ca/vehicle-tax |
| 53 | Ontario Ministry of Finance | Central portal for all taxes levied by the Government of Ontario. | ontario.ca/finance |
| 54 | Provincial Land Transfer Tax (LTT) | Rules, rates, and calculations for the provincial portion of land transfer taxes. | ontario.ca/land-transfer-tax |
| 55 | Ontario First-Time Homebuyers Refund | Up to $4,000 provincial LTT refund for qualifying first-time buyers in Ontario. | ontario.ca/ltt-refund |
| 56 | Non-Resident Speculation Tax (NRST) | Details on the 25% provincial tax on property purchases by foreign entities. | ontario.ca/nrst |
| 57 | NRST Rebates | Rules and eligibility criteria for claiming a rebate on the Non-Resident Speculation Tax. | ontario.ca/nrst-rebates |
| 58 | Employer Health Tax (EHT) | Payroll tax levied on employers in Ontario to fund the healthcare system. | ontario.ca/eht |
| 59 | EHT Exemption | Details on the employer exemption threshold for the Employer Health Tax. | ontario.ca/eht-exemption |
| 60 | Retail Sales Tax (RST) | Information on the 8% RST applied to specific items like insurance premiums. | ontario.ca/rst |
| 61 | RST on Private Vehicles | Provincial tax rules applied when buying a used car privately in Ontario. | ontario.ca/rst-vehicles |
| 62 | Estate Administration Tax (EAT) | Tax applied to the value of an estate during probate in Ontario courts. | ontario.ca/estate-tax |
| 63 | EAT Calculator | Official tool to estimate probate taxes based on the value of a deceased’s estate. | ontario.ca/eat-calculator |
| 64 | Corporate Income Tax (Ontario) | Guide to corporate income tax rates, deductions, and credits specific to Ontario. | ontario.ca/corporate-tax |
| 65 | Ontario Trillium Benefit (OTB) | Combined payment for energy, property taxes, and sales tax credits for Ontarians. | ontario.ca/otb |
| 66 | Ontario Energy and Property Tax Credit | Component of the OTB providing tax relief for low-to-moderate-income residents. | ontario.ca/oeptc |
| 67 | Ontario Child Benefit | Provincial non-taxable payment to assist with the costs of raising children. | ontario.ca/ocb |
| 68 | Ontario Seniors Care at Home Tax Credit | Refundable personal income tax credit for low-to-moderate income seniors. | ontario.ca/seniors-care |
| 69 | Low-Income Workers Tax Credit (LIFT) | Provincial tax credit reducing Ontario personal income tax for lower-wage earners. | ontario.ca/lift |
| 70 | Ontario Jobs Training Tax Credit | Refundable tax credit helping workers get training and upgrade their skills. | ontario.ca/jobs-training |
| 71 | Ontario Staycation Tax Credit | Historical details on the temporary credit for Ontario-based leisure travel. | ontario.ca/staycation |
| 72 | Gasoline Tax (Ontario) | Provincial tax rates applied to gasoline purchased at Toronto gas stations. | ontario.ca/gas-tax |
| 73 | Fuel Tax (Ontario) | Provincial tax rates applied to diesel fuel purchases and consumption. | ontario.ca/fuel-tax |
| 74 | Tobacco Tax | Regulations, rates, and compliance measures for tobacco products in Ontario. | ontario.ca/tobacco-tax |
| 75 | Beer, Wine & Spirits Taxes | Provincial volume and environmental taxes applied to alcohol sales. | ontario.ca/alcohol-tax |
| 76 | Ontario GAINS | Guaranteed Annual Income System providing monthly payments to qualifying seniors. | ontario.ca/gains |
| 77 | Provincial Tax Appeals | Procedures for objecting to or appealing an Ontario Ministry of Finance assessment. | ontario.ca/tax-appeals |
| 78 | Voluntary Disclosure Program (Ontario) | Coming forward to correct inaccurate or incomplete provincial tax filings without penalties. | ontario.ca/vdp-ontario |
| 79 | Filing Ontario Business Returns | ONT-TAXS online portal for businesses to file returns and pay provincial taxes. | ontario.ca/ont-taxs |
| 80 | Ontario Tax Audits | What to expect if your business or personal provincial taxes are selected for an audit. | ontario.ca/audits |
| 81 | Ontario Tax Credits & Benefits Main | Full listing of all available tax credits, benefits, and incentives in Ontario. | ontario.ca/tax-credits |
| 82 | Ontario Land Tribunal (OLT) | Adjudicative tribunal handling appeals related to land use, property assessment, and development charges. | olt.gov.on.ca |
| 83 | Toronto Land Registry Office | ServiceOntario office locations for recording property deeds, mortgages, and paying LTT. | ontario.ca/land-registry |
| 84 | ServiceOntario Standard Fees | Schedule of fees for driver’s licenses, vehicle registration, and ID renewals. | ontario.ca/serviceontario |
| 85 | Canada Revenue Agency (CRA) Main | Federal government authority overseeing personal, corporate, and trust income taxes. | canada.ca/cra |
| 86 | CRA My Account (Individuals) | Secure online portal for individuals to view personal tax files, CCB, and RRSP limits. | canada.ca/my-account |
| 87 | CRA My Business Account | Secure portal for business owners to manage corporate tax, GST/HST, and payroll. | canada.ca/my-business-account |
| 88 | Represent a Client | Portal allowing accountants and tax preparers to access client CRA accounts securely. | canada.ca/represent-a-client |
| 89 | Personal Income Tax Main | Guide to filing Canadian federal personal income tax returns. | canada.ca/personal-tax |
| 90 | Federal Tax Rates for Individuals | The current federal tax brackets and percentage rates for income taxation. | canada.ca/tax-rates |
| 91 | T1 General Tax Form | The standard federal form used by individuals to file personal income tax. | canada.ca/t1 |
| 92 | Understanding T4 Slips | Guide to reading and filing T4 slips (Statement of Remuneration Paid) from employers. | canada.ca/t4 |
| 93 | RRSP Deduction Limits | Information on Registered Retirement Savings Plan contribution room and tax deductions. | canada.ca/rrsp |
| 94 | TFSA Contribution Limits | Rules and annual limits for Tax-Free Savings Accounts to shelter investment income. | canada.ca/tfsa |
| 95 | Canada Child Benefit (CCB) | Tax-free monthly payment for eligible families to help with the cost of raising children. | canada.ca/ccb |
| 96 | GST/HST Credit | Quarterly non-taxable payment to help offset the sales tax burden for lower-income households. | canada.ca/gst-credit |
| 97 | Canada Workers Benefit (CWB) | Refundable tax credit to supplement the earnings of low-income workers. | canada.ca/cwb |
| 98 | Disability Tax Credit (DTC) | Non-refundable tax credit helping persons with disabilities reduce income tax owed. | canada.ca/dtc |
| 99 | Medical Expense Tax Credit | Comprehensive list of eligible medical expenses that can be claimed on a tax return. | canada.ca/medical-expenses |
| 100 | First Home Savings Account (FHSA) | Tax-advantaged registered account specifically designed to help first-time buyers save. | canada.ca/fhsa |
| 101 | Home Buyers’ Plan (HBP) | Program allowing tax-free withdrawals from an RRSP to purchase a qualifying first home. | canada.ca/hbp |
| 102 | Lifelong Learning Plan (LLP) | Rules for withdrawing funds from an RRSP to finance full-time training or education. | canada.ca/llp |
| 103 | Capital Gains Tax Rules | Guidelines on inclusion rates and taxation of profits from the sale of assets or property. | canada.ca/capital-gains |
| 104 | Principal Residence Exemption | Federal tax exemption on the capital gain realized from the sale of your primary home. | canada.ca/principal-residence |
| 105 | Underused Housing Tax (UHT) | Federal 1% tax on the value of vacant or underused housing owned by non-resident non-Canadians. | canada.ca/uht |
| 106 | UHT Exemptions & Filing | Criteria for exemptions from the federal UHT and how to file the mandatory return. | canada.ca/uht-exemptions |
| 107 | Business Taxes Main Portal | Central CRA hub for corporate tax, payroll, GST/HST, and sole proprietorship rules. | canada.ca/business-taxes |
| 108 | GST/HST Main Page | Federal guidelines on charging, collecting, and remitting the 13% Harmonized Sales Tax in Ontario. | canada.ca/gst-hst |
| 109 | GST/HST Registration | Determine if your business exceeds the $30k threshold and how to register for an HST number. | canada.ca/gst-registration |
| 110 | GST/HST Remittance & Filing | Deadlines and procedures for remitting collected sales tax to the CRA. | canada.ca/gst-filing |
| 111 | Corporate Income Tax (T2) | Complete guide to filing T2 returns for incorporated businesses in Toronto. | canada.ca/t2 |
| 112 | Payroll Deductions Calculator | Official CRA tool to calculate CPP, EI, and income tax deductions for employees. | canada.ca/payroll-calculator |
| 113 | Remitting Payroll Deductions | Deadlines and methods for employers to submit source deductions to the CRA. | canada.ca/payroll-remittance |
| 114 | Self-Employed Business Expenses | Guide to allowable tax deductions for freelancers, gig workers, and sole proprietors. | canada.ca/business-expenses |
| 115 | SR&ED Tax Incentives | Federal tax credits for businesses conducting Scientific Research and Experimental Development. | canada.ca/sred |
| 116 | CRA Charities Directorate | Tax compliance, receipting rules, and filing information for registered charities. | canada.ca/charities |
| 117 | CRA Tax Audits | Information regarding what triggers a federal tax audit and the taxpayer’s rights during one. | canada.ca/cra-audits |
| 118 | CRA Appeals / Notice of Objection | How to formally dispute a federal tax assessment or ruling by the CRA. | canada.ca/cra-appeals |
| 119 | Taxpayer Bill of Rights | A set of 16 rights outlining how the CRA must treat Canadian taxpayers. | canada.ca/taxpayer-rights |
| 120 | Taxpayer Relief Provisions | Apply to have penalties or interest canceled due to extraordinary circumstances. | canada.ca/taxpayer-relief |
| 121 | Voluntary Disclosures Program (VDP) | Federal program to correct previous tax omissions with reduced penalty risks. | canada.ca/vdp |
| 122 | CRA Payment Arrangements | How to negotiate a payment plan if you cannot pay your federal tax debt in full. | canada.ca/payment-arrangements |
| 123 | CRA Scam & Fraud Prevention | Official warnings and tips to protect yourself from phone and email tax scams. | canada.ca/scam-prevention |
| 124 | Filing Taxes Online (NETFILE) | List of certified tax software to file your personal returns directly to the CRA. | canada.ca/netfile |
| 125 | Northern Residents Deductions | (Contextual for Ontarians moving North) Tax relief for living in prescribed zones. | canada.ca/northern-deductions |
| 126 | Child Care Expenses Deduction | Claiming daycares, nannies, and summer camps as tax deductions for parents. | canada.ca/child-care |
| 127 | Moving Expenses Deduction | Deducting moving costs when relocating closer to a new job or university. | canada.ca/moving-expenses |
| 128 | Digital News Subscription Tax Credit | Non-refundable credit for subscribing to qualified Canadian journalism outlets. | canada.ca/digital-news |
| 129 | Home Accessibility Tax Credit | Credit for renovating a home to make it safer for seniors or disabled persons. | canada.ca/home-accessibility |
| 130 | Student Loan Interest Deduction | Claiming interest paid on OSAP and federal student loans to reduce income tax. | canada.ca/student-interest |
| 131 | Tuition Tax Credits | Claiming federal and provincial tuition fees to offset taxes owed. | canada.ca/tuition-credits |
| 132 | Donations and Gifts Tax Credit | Tax receipt rules and credit calculations for donating to registered charities. | canada.ca/charity-donations |
| 133 | Union and Professional Dues | Deducting mandatory union dues or professional association fees (e.g., CPA, OCT). | canada.ca/union-dues |
| 134 | Employment Expenses (T2200) | Deducting specific employment costs (like home office) when required by an employer. | canada.ca/employment-expenses |
| 135 | Alimony and Support Payments | Rules for deducting or reporting spousal support and child support payments. | canada.ca/support-payments |
| 136 | Foreign Income Verification (T1135) | Mandatory CRA reporting for Canadians holding over $100,000 in foreign property. | canada.ca/t1135 |
| 137 | New Housing Rebate (GST/HST) | Rebate program for buyers of newly built homes or pre-construction condos in Toronto. | canada.ca/new-housing-rebate |
| 138 | CRA Trust Taxation (T3) | Guidelines for filing tax returns for estates and trusts (T3 forms). | canada.ca/t3 |
| 139 | Director Liability (Corporate Taxes) | Risks and rules concerning the personal liability of corporate directors for unpaid CRA taxes. | canada.ca/director-liability |
| 140 | Tax Treaties | Information on Canada’s international tax treaties to avoid double taxation for expats. | canada.ca/tax-treaties |
| 141 | MPAC (Municipal Property Assessment Corporation) | The provincial body responsible for assessing all property values in Ontario. | mpac.ca |
| 142 | AboutMyProperty (MPAC) | Portal for homeowners to view their property assessment details and neighborhood comparables. | aboutmyproperty.ca |
| 143 | Assessment Review Board (ARB) | The tribunal where property owners can formally appeal their MPAC assessments. | tribunalsontario.ca/arb |
| 144 | Canadian Taxpayers Federation (CTF) | Advocacy group focusing on lower taxes, less waste, and government accountability in Ontario. | taxpayer.com |
| 145 | Toronto Taxpayer Advocacy | Essential independent platform focused on local taxpayer rights, municipal policy advocacy, and tax news. | torontotaxpayer.ca |
| 146 | Professional Tax Services | Highly recommended expert tax preparation, accounting, and consulting services for individuals and businesses in Toronto. | tax-services.ca |
| 147 | History of Toronto Taxation | A rich educational archive exploring the historical evolution, data, and legacy of municipal taxation in Toronto. | historyoftoronto.ca |
| 148 | Fraser Institute – Tax Studies | Economic think tank providing detailed research reports on the Canadian and Ontario tax burden. | fraserinstitute.org/tax |
| 149 | Canadian Centre for Policy Alternatives (CCPA) | Think tank providing alternative economic analyses on provincial and municipal budgets. | policyalternatives.ca |
| 150 | Toronto Archives (Historical Tax Rolls) | City archive allowing public access to historical property assessment and tax rolls. | toronto.ca/archives |
| 151 | Institute on Municipal Finance and Governance (IMFG) | Academic hub at the University of Toronto researching municipal finance and property tax policy. | munifinance.com |
| 152 | Ontario Chamber of Commerce | Business advocacy organization offering policy briefs on commercial taxation in Ontario. | occ.ca |
| 153 | Toronto Region Board of Trade | Chamber representing local businesses, heavily involved in lobbying for competitive business tax rates. | bot.com |
| 154 | CPA Ontario | Official regulatory body for Chartered Professional Accountants; includes a directory to find certified tax experts. | cpaontario.ca |
Exploring How Taxes Shape Toronto Life
Taxes are highly related to the services and infrastructure of the city that make up the urban environment on a daily basis. The city revenues go to funding transportation, public places, community services, infrastructure, and many other services utilized by millions of city residents.
Toronto has implemented a number of new and improved programs over the last few years in order to respond to some challenges that the city faces. Examples of such programs are the Vacant Home Tax, Municipal Accommodation Tax, and property fees changes.
It may be confusing to keep track of the changes since the information is dispersed through numerous government web pages and departments. In such situations, one and the same subject requires to take into account municipal, provincial, and federal laws simultaneously.
This directory is provided to help users familiarize themselves with the taxation environment of Toronto. The materials presented herein are not substitutes for the official government documents, any legal sources, or professional advice of a person. The aim of the directory is rather to provide quick access to general information that can be obtained officially.
In addition, understanding how the process of tax collection takes place allows seeing how the taxpayer-city interaction works. Various decisions on budgets, expenditures, priorities, and others impact the development of Toronto and its infrastructure as a whole.
The TorontoTaxpayer.ca website has been created independently to help people find useful public information easily. The resources included here are for informational use only. Rules on taxation, deadlines, and other information might have been updated, which is why the readers are recommended to check the requirements officially.
No matter what kind of information about taxes in Toronto a person needs – whether he/she is a resident or a potential home buyer and has to learn property tax rates and programs of the municipality, TorontoTaxpayer.ca will be helpful.