Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings 

This rebate program provides tax relief to property owners who have vacancies in commercial and industrial buildings. The rebate program is governed by Section 364 of the Ontario Municipal Act and Ontario Regulation 325/01 as amended to 300/03.

To qualify for a rebate, the vacancy duration must be at least 90 consecutive days (89 days if entire month of February is involved). Owners must submit a Commercial/Industrial Vacancy Rebate application for each year that a building, or a portion of a building, is vacant for at least 90 consecutive days.

The deadline for submitting applications is February 28 of the year following the taxation year to which the application relates. For example, if you are asking a rebate for 2017 taxation year, your application must be filed by February 28, 2018. 

How to Apply for a Rebate of Property Taxes for Vacancies in Commercial and Industrial Buildings? 

  1. Download the PDF form for Tax Rebate.
  2. Read the instructions and gather all required information prior to filling out the form.
  3. Fill out the form on your computer, then print it and sign it. You may also print the form and fill it out by hand.
  4. If submitted by the owner's representative, a letter of authorization signed by the owner must accompany the returned form. 
  5. Attach all supporting documentation (copies only as originals will not be returned) such as expired leases or media advertisements, utility records or any other material, that would substantiate your application. 
  6. Keep a copy of your application and all submitted documents. 
  7. Mail or drop the form and supporting documents to:

Municipality of Casselman
751 St. Jean Street P.O. Box 710
Casselman, ON K0A 1M0