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Permissive Tax Exemptions

Section 220 of the Community Charter describes the general statutory taxation exemptions available to a municipality, providing automatic exemptions for certain types of properties.

Section 224 of the Community Charter authorizes Council to provide permissive tax exemptions. A permissive tax exemption is a means for Council to support organizations within the community which further Council’s objectives of enhancing quality of life (economic, social, cultural) and delivering services economically.

Exemptions allowable under Section 224 are at the discretion of Council; there is no obligation to give the exemption.  

The Permissive Tax Exemption Policy provides guidance to organizations about the types of exemption that are deemed to meet Council’s objectives, and may be eligible for exemption.

Council will consider applications for permissive tax exemptions annually, or as required.  Applications must be submitted to the Financial Officer, using the prescribed form, before May 31st in any given year, for consideration for the following year.  Permissive exemptions must be passed by bylaw prior to October 31st to take effect for the following taxation year.

Permissive Tax Exemption Policy & Application