Tax Deferrals, Grants and Rebates

Eligibility requirements are a combination of both taxpayer and property status.

For a Taxpayer to be Eligible:

Low income seniors or disabled taxpayers are eligible to apply if:

1. a)  You are 65 years of age and in receipt of or qualify for the Guaranteed Income Supplement  (GIS) as provided under the Old Age Security Act (Canada); OR
   
   b)  You are disabled and in receipt of or qualify for the Ontario Disability Support Program (ODSP) as provided under the Ministry of Community and Social Services.
   
   
2. Every registered owner must be receiving the GIS/ODSP benefit or must be the spouse of the owner who is in receipt of the benefit.

For Example:

• • If the property is co-jointly owned by the husband and the wife, either one must be in receipt of GIS/ODSP benefit.
  • If the property is owned by individuals who are not spouses of each other, all owners must be receiving the GIS/ODSP benefit.
  • If the property is owned by husband and wife and an additional owner, the additional owner(s) and either the husband or the wife must be in receipt of the GIS/ODSP benefit. If the additional owner(s) do not reside at the property, a proof of their address must be submitted along with the application. 

For a Property to be Eligible:

1. It must be in the residential property class.
2. Property owner(s) must have owned and occupied the property as their principal residence for at least one year at the time of submitting the application

Application Form

• Low Income Seniors and Low Income Persons with Disabilities Tax Grant Application (online form)

Application is due by August 19th.  You may submit the completed application with all the supporting documents by:

Email: propertytaxes@pickering.ca

Drop off: in person at the City Hall or at the Dropbox located outside the building

Mail: Taxation Section, One The Esplanade S, Pickering, Ontario, L1V 6K7

Apply online: pickering.ca

The rebate is applied to your account to offset the final instalment of your property taxes in late September. No cheques will be issued. Late payment charges that have been applied to the property tax account in advance of the rebate having been credited to the account will not be cancelled, reduced or refunded.

Only one application per household can be made each year.

An application cannot be submitted by an owner for more than one property per year.

You must reapply every year if you have received the rebate for the previous years. With each year’s application, the required supporting documents must be provided.

For additional information, please contact the Tax Section at 905.420.4614, or email property taxes. 

Guaranteed Income Supplement (GIS) is provided under the Old Age Security Act (Canada) and is administered by Human Resources Development Canada.

Toll Free: 1.800.277.9914

Ontario Disability Support Program (ODSP) is provided through the Ministry of Community and Social Services.

Local Office:
Ministry of Community and Social Services
Ontario Disability Support Program (ODSP)
850 King Street West
Oshawa ON L1J 2L5
Main Line: 905.440.1030
Toll Free: 1.800.722.1196

Seniors:

• must be 65 years or older
• must be eligible to receive benefits under the Guaranteed Income Supplement or the Guaranteed Annual Income System (GAINS)
• the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of the application

Persons with a Disability:

• must be eligible to receive payment under the Ontario Disability Support Program Act (ODSP) or the Guaranteed Annual System (GAINS)
• the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of application

Please note: Deferred amounts represent a lien against the property, under provisions established under Section 319 of the Municipal Act, and must be repaid when the property is sold or a change in ownership occurs.

• Tax Deferral Application (online form)

Charities that wish to apply must have a registered number with Canada Customs and Revenue Agency.

Registered charities must submit an application to the City of Pickering by the last day of February of the year following the tax year in order to be considered.

For further information contact the City's Taxation Services.

Application Form

Registered Charity Tax Rebate Application:  online form | print version

Return the completed application form to:

The City of Pickering
Tax Section
One The Esplanade
Pickering, ON L1V 6K7