The City of Ottawa may cancel, reduce or refund all or part of the property taxes for those who meet the eligibility requirements in accordance with sections 357(1)(d.1) of the Municipal Act, 2001
Before you Begin
Before you Begin
- The deadline for this type of application is the last day of February of the calendar year following the year which is being appealed.
- An application may be made by:
- Property owner;
- Tenant, occupant or other person in possession of the land; or
- Spouse of any person listed above
- Representatives or Agents making requests on behalf of a principal listed above must submit a letter of authorization signed by the principal in order to validate their application.
The City may contact you if further documents or clarifications of your application are required. The application cannot be processed until the supporting documents are received. The documents required depend upon the reason for the application.
Eligibility
Eligibility
Applications for tax relief may be made under Section 357 of the Municipal Act, 2001 for the following reason:
- (d.1) the applicant is unable to pay taxes because of sickness or extreme poverty
All applications are reviewed by Revenue Services to first determine if there is an inability to pay. The second step of the review is then completed to determine if the inability to pay is due to sickness or extreme poverty.
The provision for a reduction of taxes due to sickness or extreme poverty is not an assistance program; it is a technical provision to address the most extreme cases where all options to make payment have been considered and exhausted. This can include but is not limited to: other financial assistance programs, personal and equity loans, and expenditure cuts. As a result, threshold for qualification set in law and by the Assessment Review Board is exceptionally high. Applications made under this section of the Municipal Act, 2001 do not address any tax arrears for years prior to the year that is being applied for.
What you Need
What you Need
The following information is required to complete the online form or to be included in your request:
- Roll number;
- Income and expense information for the prior tax year;
- The following list of documents is required for all owners, the spouse of the applicant(s), and adult occupants of the property so that we may substantiate your application:
- Copies of all Notice(s) of Assessment of Income Tax from the Canada Revenue Agency for the previous calendar year, as well as copies of pages 1 and 2 of the income tax returns for you; and
- Copies of all T4 slips for all employment income, Old Age Security Pension, Canada Pension Plan Benefits, Disability Benefits or for any other benefits or income you have received for the year of appeal; and
- Copies of all monthly expenses, bank statements, credit card statements, mortgage statements for the year of appeal; and
- Any other evidence that you feel will support your application.
Apply
Apply
Online
Application for tax relief: Unable to pay due to sickness or extreme poverty
A PDF or paper copy of the application form may be requested by:
City of Ottawa, Revenue Services, Assessment Control
100 Constellation Drive, 4th Floor East
Ottawa, ON K2G 6J8
Contact
Contact
For further information, contact us by:
Phone
613-580-2444 (TTY: 613-580-2401) Monday to Friday, 8:00 am to 4:30 pm (June to August, 8:00 am to 4:00 pm). Transactions will be recorded for training and quality assurance.