COVID-19 Canada Wide: Property Tax Deferrals (Updated Frequently)

Property Tax Deferrals

As a result of the COVID-19 virus and the impact on business, many (most) municipalities have either implemented, or are currently working/considering implementing relief, with deferrals typically lasting between 60-150 days, with 60-90 days being the most typical. There are some notable exceptions, but we expect those municipalities will eventually change as the crisis (economically) deepens.

Here is a host of locations, which is by no means an exhaustive list, and it is constantly changing. We continue to add to this as we research further or at client request. This list was compiled March 25/partially updated on June 2nd but click the links to see if anything has changed:

Brampton, ON: – note all City facilities are closed March 16 to April 5. They are allowing late payment with no penalty until August 19th.

Toronto, ON: they are allowing late payments with no penalty (extension) for 60 days. This was updated with additional support in June 2020:

Mississauga, ON: they are allowing you to defer payments by up to 90 days without penalty or interest.

Vaughan, ON: they are allowing you to defer payments until June 1 without penalty or interest.

Windsor, ON: they presently have shifted to allow deferral from April 15, 2020 to June 30, 2020 – but you have to request any postdated cheques/pre-authorized payments be cancelled, it’s not automatic.

Kingston, ON – waives interest and penalties on April 2 and May 1 instalments.

Sudbury, ON – waives interest and penalties on April 2 instalments until June 4.

Hamilton, ON – waives interest and penalties on April 30 instalments for 60 days.

Thunder Bay – May 6 instalments not due until July 8.—FINAL.pdf

Markham, ON – no late payments from Oct to December, no Municipal Accommodation Tax until Dec 31. Unclear re: spring interim payments.

Ottawa, ON is extending the deadline on its interim tax bill until April 15: Update March 31, now there’s a hardship application for properties up to $7.5 million to defer until October 30

Guelph, ON, property tax due in April deferred a month, need to email them possible deferral to end of July

Vancouver, BC, property tax due dates extended to September 1, 2020 or Oct 1 2020 plus provincial updates (see below)

Port Coquitlam, BC, property tax increase cancelled and due dates extended to September 2, 2020 plus provincial updates (see below)

Calgary, AB, province rolling back previous education tax increases, and 6 month deferral of provincial taxes owed to December 31, city portion deferred to September 30:;

Edmonton, AB, tax notices will be mailed in May and no late fees will be charged to tax payments made by August 31:

Regina, SK, tax notices will be issued on schedule in May but property owners will have until after September 30 before penalties are applied:

Saskatoon, SK, 2020 Property Tax notice will be delivered by the end of May 2020 but any late payment penalties will not incur on 2020 Property Tax if a payment is made in the full amount due by September 30, 2020:

Winnipeg, MB, no property tax deferral but penalties waived for 90 days – property tax due June 30 penalties waived to Sept 30, Business taxes due May 29 penalties waived to Aug 31:

Montreal, QC, extension of the second tax payment from June 1 to July 2 Additional deferrals now offered as of June 2020:

Quebec City, QC, extension for all payments starting in May (May to August, July to September, September to November):

Val D’Or, QC, no extension yet, but planning to consider it at April 6 council meeting which is before May 1 due date:

Halifax, NS, deferral until June 1 enacted at council meeting April 14th

Moncton, NB, no property tax deferral program currently in place, appeal deadline (request for review) moved by one month to May 1 from April 1. They recommend paying online though.,

Province of British Columbia, Business and light- and major-industry property classes will see their school tax cut in half. Property Assessment Appeal Board appeals (second level) deadline deferred 60 days from April 30 to June 1. Commercial tax classes (4/5/6/7) deferred to Oct 1

Province of Ontario, Deferring the upcoming quarterly (June 30) remittance of education property tax to school boards by 90 days.

Province of Alberta, removal of school tax increase and retention of 2019 rates and deferral of remittance of education tax to province by 6 months to December 31, 2020

Estevan, SK,  A council decision was made to continue to levy property taxes in June, due July 31, 2020.  Penalties usually start August 1, 2020, they have committed to waive penalties for August & September, with penalties starting October 1, 2020.

Fort McMurray (Wood Buffalo), AB, in an emergency online meeting council agreed to provide some deferrals/breaks for taxpayers until September–defers-Municipal-property-tax-payments-and-will-send-letters-to-Federal-and-Provincial-governments.htm

Lloydminster, AB, No decisions have been made at this point, currently under further review of the situation, the City does intend to make options available.

Lethbridge, AB, three month deferral available on tax payments.

Red Deer, AB, 90 day deferral to September 30th available.

Medicine Hat, AB, Under further review with intention to make option available. Assessment Appeal deadline moved to Oct 1st

Grande Prairie, AB, deferral available to August 31st.

Kirkland Lake, ON,  deferral available from April 9 to June 30th. .

Peterborough, ON,  60 day deferrals available as of March 30th for interim payments.

Springwater, ON, deferral available until after June 1—Springwater-waives-penalties-and-interest-for-property-tax-and-water-wastewater-payments.pdf

Cambridge, ON, deferral available until after June 1st

Oakville, ON,  tax deferral of next instalment previously due April 24 to June 30 with no interest or penalty.

Welland, ON,  tax deferral until after May 30

Niagara Falls, ON,  tax deferral (no interest and penalties) until after June 30th

Peterborough, ON,  motion meeting to be held March 30 with intent to make options available.

St Johns, NL,  no interest or penalties until after August 31st

Cape Breton, NS,  no interest or penalties for 90 days

Yellowknife, NWT  will be waiving interest and penalties on late payments–covid-19-.asp

Iqaluit, NU  60 day deferral to property tax bills retroactively such that March 31 payments now due May 31. This was passed by council on April 6th.

We are currently reviewing the impact to individual clients and properties and will be reporting to you individually as soon as practicable. If you are interested in receiving this information about specific properties, please reach out to one of the team.

Stay safe/healthy