Toronto Tax & Fees Guide: 150+ Official Government Links

Toronto’s Tax & Fee Ecosystem

To successfully traverse Toronto’s tax and municipal fee environment, it is necessary to tap into reliable, timely, and authoritative information. As Toronto is the largest city in Canada and its economic hub, it has a three-tiered tax system comprising municipal fees determined by Toronto City Council, provincial taxes managed by the Government of Ontario, and federal taxes managed by the CRA. For Toronto’s citizens, property owners, and business operators, it is of immense importance to grasp Toronto’s tax environment so that they may be compliant with tax requirements, improve their financial position, and avoid potential penalties.

It is our privilege to introduce this directory of over 150 highly useful resources that are directly or indirectly associated with Toronto’s tax environment. Whether it is your responsibility to pay Toronto’s residential property taxes, complete a mandatory Vacant Home Tax application, or make municipal land transfer tax calculations for your newly purchased home, or whether it is your obligation to fulfill federal income taxes, this directory will provide direct access to the desired resources.

In addition to basic property taxes and income taxes, Toronto’s municipal environment includes other taxes and fees that users must pay when conducting business or living in Toronto. These taxes and fees include the Municipal Accommodation Tax (MAT) and Billboard Tax, which are municipal taxes. On the other hand, taxes managed by the Government of Ontario include the Employer Health Tax and retail sales taxes. Finally, taxes managed by the federal government of Canada include income taxes, corporate taxes, and GST/HST taxes. It is of immense importance to grasp Toronto’s tax environment’s evolutionary history and locate reliable resources of tax preparation and advocacy services. This directory will provide direct access to Toronto’s tax environment and other desired resources without requiring users to search endlessly. Continue reading to learn about Toronto’s tax environment.

The Complete Directory of Toronto Tax & Fee 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

Proactive Financial Management in Toronto

Tax management in Toronto is not just about paying taxes; it is a process of learning, being compliant, and managing your finances in the most strategic way possible. The list of resources provided above is an indication of the expansive nature of the world of taxes, which is so intertwined that it has to be considered at the municipal, provincial, and federal levels. In the recent past, the city of Toronto has introduced new measures such as the mandatory Vacant Home Tax, the Municipal Accommodation Tax, and has also made adjustments to the city’s utility costs and property taxes to support the provision of essential services, new-age infrastructure, and public transport systems in the city.

Government portals offer you the rules and payment routes, but to successfully navigate those routes, you often need a helping hand or a bit of context. It’s worth digging a bit deeper to look beyond government links and tap into specialized sites for a broader view. If you’re dealing with complicated corporate filings or tricky personal deductions, a bit of expert advice goes a long way in saving you hours of time and maximizing your legal refunds. Civic involvement is also a factor to consider when you want to have a voice in how your money is spent in city hall. To gain a deeper perspective, it’s worth learning about the history of municipal finances—how previous events, crises, or debates contributed to the current infrastructure. To learn more about your city’s urban fiscal history, you can start digging through special archives or learning sites.

In the end, it’s your proactive approach to finances that’s your best defense against unexpected tax bills. This directory should be your go-to reference for everything you need to know for tax season. Are you a new homeowner looking for rebates on your new home’s municipal levy taxes? Are you a senior citizen looking for a property tax deferral? Are you a business owner trying to navigate GST/HST? These sources should be your foundation for your finances in Toronto, Canada’s most dynamic city.