COVID-19 Update
COVID-19 Update

Canada Tax Information

There have been recent announcements at the provincial and municipal levels of government that directly impact property taxes through Ontario. The Assessment Review Board has also issued a memo in response to the Ontario Government’s order declaring a state of emergency. 

Click here to learn more about how DMA is supporting our clients during the COVID-19 pandemic.

Following is a detailed summary of these recent communications.

SALES TAX

The Government of Canada and the Provinces have announced a number of sales tax compliance-related tax measures to assist businesses during these challenging economic times. Please refer to the summary chart below. 


PROPERTY TAX

Ontario Government

Ontario’s Finance Minister, Rod Phillips, delivered the province’s 2020 economic and fiscal update on March 25, 2020. This update comes in the wake of Ontario's decision to postpone the release of its full 2020 provincial budget due to the COVID-19 outbreak and its related economic consequences.

The government is postponing the planned property tax reassessment that was to be applicable for the 2021 tax year. The next property valuation update, known as a reassessment, had been scheduled to be completed by the Municipal Property Assessment Corporation (MPAC) in 2020 for the 2021 taxation year. This reassessment has been delayed by a year. This means that assessments for the 2021 taxation year will continue to be based on the same valuation date that is in effect for the 2020 taxation year.

It is believed that the next assessment cycle will be for three years (2022 through 2024) with an effective valuation date of January 1, 2019. This has yet to be confirmed by the Province.

Assessment Review Board (ARB)

Kelly Triantafilou, Registrar of the ARB released a memo on March 26, 2020 that speaks to the impact of the Emergency Order (O.Reg.73/20) on the assessment appeal system and the scheduling of appeals.

The Ontario Government made an Order under the Emergency Management and Civil Protection Act, (EMCPA) that suspends limitation periods and procedural time periods relevant to the Board/Tribunal proceedings. The suspension is retroactive to March 16, 2020.

Scheduling of current appeals

“The Schedule of Events timelines will be suspended until April 30, 2020 at which time the Board will review to determine if the suspension should continue.”

2020 Appeal Deadline

Appeals for the 2020 tax year can be filed up to 15 calendar days after the emergency order ceases to be in effect. The 2020 appeal will be deemed if there is an active appeal in place for the 2019 tax year (no change from prior years). 

Other Property Tax Information

We are not aware of any new Property Tax abatement or rebate programs initiated by municipalities at this time. The Ontario Municipal Tax and Revenue Association and the Municipal Finance Officers' Association of Ontario have held recent discussions, and their meetings were intended to provide municipalities with an overview of the legislative framework, options for analysis, and an opportunity for municipalities to discuss challenges and ideas. We’ll provide further updates as we receive additional information.

Recent developments are creating challenges and uncertainty at levels many of us have never experienced. The employee-owners at DMA are prepared, however, to meet these challenges head on, adapt accordingly, and work together to deliver the excellent client experiences and outstanding results that you have come to expect from us.Thank you for your ongoing partnership and trust in DMA.

In response to the COVID-19 pandemic and associated measures, various municipalities have extended deadlines for payment of taxes. The following links may be of interest to our clients.


COVID-19 SALES TAX EXTENSIONS

JURISDICTION TAX TYPE EXTENSION DETAILS LINKS  LAST UPDATED
BRITISH COLUMBIA Employer Health Tax, Provincial Sales Tax,Carbon Tax, Motor Fuel Tax, Tobacco Tax Filing:
Sep 30, 2020

Payment:
Sep 30, 2020
Effective immediately, the DOR is waiving state sales tax late payment penalties both for small retail businesses, whose monthly retail sales during the previous calendar year averaged $62,500 or less, and taxpayers currently registered with the Department as engaging in NAICS Sector 72 business activities, which includes restaurants.
Reference

3/30/20
MANITOBA Retail Sales Tax, Health and Post Secondary Education Tax Levy For Small and Medium Businesses (SMEs)

Filing:
October 20, 2020 

Payment:
October 20, 2020
Targeted towards small and medium sized businesses with remittances of up to $10,000 per month. Reference

6/29/20
SASKATCHEWAN Provincial Sales Tax Filing:
No Change

Payment: July 31, 2020
Monthly filers may defer payments of amounts due for February, March and April 2020 reporting periods to July 31, 2020. Quarterly filers may defer payment of amounts due for January 1, 2020 to March 31, 2020 reporting periods to July 31, 2020.   Reference  4/2/20
QUEBEC Quebec Sales Tax (QST) Filing:
NO CHANGE

Payment:
June 30, 2020
Remittance of collected amounts extended until June 30, 2020 and includes: monthly filers for February, March and April, 2020. Quarterly filings from January 1, 2020 to March 31, 2020 and annual filings with returns or installments due March, April or May 2020. Reference   6/4/20
FEDERAL Goods and Services Tax/Harmonized Sales Tax (GST/HST) Filing:
No Change

Payment:
June 30, 2020
Remittance of collected amounts extended until June 30, 2020 and includes: monthly filers for February, March and April, 2020.  Quarterly filings from January 1, 2020 to March 31, 2020 and annual filings with returns or installments due March, April or May 2020.  Reference    3/30/20
FEDERAL Customs Duty and 5% GST on imports
Filing:
No Change

Payment:
June 30, 2020
Typically payments for customs duties and GST on imports is due before the first day of the month following the month in which the Statements of Accounts are issued. Payment deadlines for statements of accounts for March, April and May are being deferred to June 30, 2020. Reference 3/30/20
FEDERAL Audit Filing:
Resumed audit activity

Payment: n/a
On May 28, 2020 CRA announced the resumption of a full range of audit activities. Reference 6/28/20
FEDERAL  Objections/Appeals Filing:
Jun 30, 2020

Payment: N/A
Any objection request due March 18th or later, the deadline will be extended to June 30, 2020 Reference  3/30/20

 

 

 






COVID-19 PROPERTY TAX EXTENSIONS

PROVINCE MUNICIPALITY NEW PAYMENT DEADLINE NEW APPEAL DEADLINE DETAILS LAST UPDATED
BRITISH COLUMBIA Provincial
  On March 23, 2020, British Columbia announced its COVID-19 Action Plan.
School tax rates for business and light- and major-industry property classes will be reduced by 50% for the 2020 tax year.
On April 16, 2020, the Provincial government announced a further reduction to the school property tax rate for commercial properties to achieve an average 25% reduction in the total property tax bill for most businesses. This enhances the 50% reduction to the provincial school property tax rate that was originally announced for classes 4, 5, and 6 as part of B.C.’s COVID-19 Action Plan. 
4/16/20
  Provincial
6/1/20 On March 26, 2020, the government issued Ministerial Order 086 under the Emergency Program Act that provides a tribunal with the statutory power of decision to waive, suspend, or extend a mandatory time period relating to the exercise of that power.
As a result, the Property Assessment Appeal Board extended the deadline for its appeals for this year from April 30, 2020 to June 1, 2020.

3/26/20
  Provincial   9/30/20   The province has postponed the date that late payment penalties apply for commercial properties in classes 4,5,6,7 & 8 to Oct. 1, 2020. The new payment deadline is September 30, 2020.   4/20/20
  Abbotsford   9/30/20    Property tax due date for all property classes is July 2, 2020, which is the same due date as the Province of BC. 
For industrial, commercial and non-profit properties (classified by BC Assessment as Class 5, 6 or 8), outstanding taxes are subject to a 10% penalty on October 1.  
 5/18/20
  Burnaby   9/30/20   For residents able to pay by the July 3, 2020 due date, we encourage you to do so. For those needing extra time to pay, the 10% late payment penalty has been postponed until September 30, 2020.    5/18/20
  Chilliwack   9/30/20   Property tax payments for all property classes made by September 30, 2020 will not be subject to late payment penalties.   5/18/20
  Coquitlam   9/30/20   The City of Coquitlam has extended its due date for property tax payments to September 30, 2020, and reduced penalties for unpaid amounts from 10% to 5% of the overall amount.   5/18/20
  Delta   9/30/20   The City of Delta has not extended its due date for property tax payments which remains July 2, 2020, but has extended its penalty date to October 1, 2020.   5/18/20
  Kelowna   8/31/20   The 10% penalty for late payment of property taxes is moved to Sept. 1, although those who can meet the current property tax due date of July 2 are urged to do so to maintain the City’s cash flow for essential services.  4/16/20
  City of Langley   9/30/20   The property tax penalty for residential property owners was previously 5% after the July 2 tax due date and a further 5% after August 2. In 2020, the penalty will be reduced to 2% after the July 2 tax due date, and the second penalty date will be extended to October 1 at 8%. The Province has mandated that the Business, Light Industrial and Non-profit classed properties will have one penalty date of October 1 at 10%.    4/27/20
  New Westminster   9/30/20   The City of New Westminster has not extended its due date for property tax payments which remains July 2, 2020, but has extended its penalty date to October 1, 2020.   5/18/20
  City of North Vancouver   9/30/20   The City of North Vancouver has not extended its due date for property taxes, which remains July 2, 2020. However, the City of North Vancouver has adjusted its penalty dates as follows:
•For properties in Class 1 (Residential), 2 (Utilities), and 3 (Supportive Housing), there is a 2% penalty on July 3, 2020, and a further 8% on September 1, 2020.
•For properties in Class 4 (Major Industry), Class 5 (Light Industry), 6 (Business and Other), and 8 (Recreational Property/Non-Profit Organizations), the penalty date has been extended to October 1, 2020. 
 5/18/20
  District of North Vancouver   9/30/20   Last day to pay property tax payment for commercial propoerties and recreational facilities is September 30.   5/18/20
  Port Coquitlam   9/30/20   The City of Port Coquitlam has extended its due date for property tax payments to September 30, 2020.  6/12/20
  Richmond   9/30/20   The City of Richmond has not extended its due date for property tax payments which remains July 2, 2020, but has extended its penalty date to September 30, 2020.  6/12/20
  Surrey   9/30/20   The City is offering a 90-day extension on late payment penalties for residential and commercial property tax payments, and late payment charges will now come into effect on Oct. 1 instead of July 3.   5/5/20
  Township of Langley     9/30/20   Commercial Late Payment Penalty Dates - Industry, Business, Recreation, Non-Profit (Classes 4, 5, 6, and 8)
• 1st Penalty Date is October 1st @ 1.75%
• 2nd Penalty Date is November 17th @ 8.25% 
 4/30/20
  Vancouver 9/30/20   City extending Property Tax due date by 60 days from July 3, 2020 to September 1, 2020 4/29/20
  Victoria 8/4/20   Property taxes for both residential and commercial properties to be deferred from July 1 to August 1. 4/7/20
ALBERTA Provincial   The province will reverse the 3.4% increase in the provincial education property tax rate for 2020, and defer the collection of the education property tax for businesses for 6 months, to September 30, 2020. 5/15/20
  Provincial   10/1/20 Ministerial Order No. MSD:022/20 extends the following deadlines to October 1, 2020, among others:  
• Notice of assessment date as required on an assessment notice (s. 308.1)
• The date by which assessment notices must be sent out by (s. 310(1))
• The date for a complaint to be heard (for LARB/CARB/MGB) as well as the date for decisions to be rendered (various sections) 
4/20/20
  Provincial     6/1/20 (or later) Ministerial Order No. MAG:014/20 revises the prior order (MSD:022/20) and makes important changes to clarify and shorten some of the original timeline extensions, including:
•  The “complaint deadline” for assessment appeals (s. 284(4)) is extended to July 1, 2020 or 60 days from the notice of assessment date, whichever time is later. 
 4/17/20
  Calgary 7/1/20   City Council approved the cancellation of any Business Improvement Area (BIA) Tax penalties between April 1 and June 30. This means that any business that has not already paid their BIA tax has until June 30, 2020 to pay a penalty free. A penalty of 7% would apply to taxes outstanding as of July 1, 2020. 
Non-residential property owners participating in TIPP will see a decrease in the April 1 instalment equal to the provincial property tax portion. This portion has been deferred for six months.
3/27/20
  Calgary  9/30/20    Calgarians will have until Sept. 30 to pay their property taxes — three months later than the typical June 30 deadline. The proposed 7.5% tax rate increase for residential properties was implemented in effort to shift some of the tax responsibility from businesses to homeowners.   4/6/20
  Town of Edson   9/30/20   Council has passed all three readings of Bylaw 2244. This bylaw amends the taxation due date to September 30, 2020.   4/15/20
  Town of Fairview   9/30/20   For the months of April, May, and June late fees on utility bills will be waived and the property tax due date has been postponed by three months to Sept. 30.   4/13/20
  City of Fort Saskatchewan   9/30/20   On April 8, Fort Saskatchewan City Council approved to extend the penalty free period for late payments of municipal property taxes due June 30, 2020. This gives property owners an additional 92 days to pay their property taxes without penalty, up to September 30, 2020.   4/8/20
  Edmonton 8/31/20   Property Tax notices will be mailed in May and no late fees will be charged to tax payments made by August 31. 3/21/20
  Town of Hinton   8/31/20   Hinton Town council voted to defer payment and penalties for property taxes until August 31, 2020 as well as defer payment and penalites for town ultilites for a period of 120 days ending in August 2020.   4/7/20
  City of Lacombe   12/31/20   The City is moving the property tax deadline from June 30 to December 31, 2020, to provide cash flow relief to residents and businesses financially impacted by the pandemic. Please note that property tax notices will be mailed out in May for those wishing to pay by June 30.    3/24/20
  Lacombe County   9/30/20   In 2020, the property tax payment deadline has been extended to September 30, 2020 to better align with the education requisition deadline for non-residential properties.   5/21/20
  City of Leduc  12/31/20   The city is eliminating previously approved tax increases and decided tax penalties will not be applied for the remainder of 2020, for both residential and non-residential ratepayers. Non-residential ratepayers will have the option of deferring tax payments until Dec. 31, 2020 upon request.   4/6/20
  Leduc County   9/30/20   The 2020 property tax payment deadline has been postponed from June 30, 2020 to September 30, 2020. Property tax notices will be mailed out in May.   3/27/20
  City of Lethbridge   9/30/20   City council approved changes to its 2020 tax penalty dates. 2020 tax notices will still be mailed out at the end of May with their normal due date of June 30, but the city said penalties will not be applied to unpaid tax balances until October 1.    5/4/20
  Lethbridge County   9/30/20   2020 tax notices will still have the normal due date of June 30, but penalties will not be applied to unpaid tax balances until October 1.    5/15/20
  City of Lloydminster   11/10/20   Lloydminster residential and commercial property owners will have until November 10, 2020, to pay their current property taxes. Tax notices will be issued in May; however, penalties for failure to pay current property taxes will not be applied until November 2020.   4/6/20
  City of Grande Prairie  8/31/20   Council directed Administration to draft relevant bylaw amendments and procedures to extend the property tax deadline for both residential and non-residential  property owners to August 31.
Note: Bylaw amendments for these tax deferalls are set to come forward at a future Council meeting.  
 3/23/20
  County of Grande Prairie  10/31/20   County council voted to keep the June 30 due date for 2020 tax payments but forgive any penalties on unpaid taxes until Oct. 31.  4/7/20 
  Town of Olds   8/31/20   Due date extension. Tax notices will be levied in mid-May as usual but with a due date of August 31, 2020 as opposed to June 30.   4/2/20
  Town of Ponoka   10/1/20   Council approved a motion allowing local businesses and citizens who are struggling financially due to COVID-19 to apply to have their 2020 property tax payments deferred without penalty until October 1.   5/15/20
  City of Red Deer   9/30/20   Red Deer city council voted to approve pushing back the deadline to pay property taxes for 90 days. Councillors also extended the Business Improvement Area tax levy deadline until Sept. 30 and decided not to move forward with supplementary property taxes.   4/14/20
  Town of Slave Lake   8/31/20   The Town of Slave Lake has implemented a tax deferral program. The due date of June 30th, 2020 will remain on this year’s tax bill. The first penalty date for outstanding taxes has been moved to September 1st. This effectively means you have until August 31st, 2020 to pay your taxes without penalty.   5/1/20
  City of Spruce Grove   9/30/20   Taxpayers will be able to apply to have residential and non-residential tax payments deferred until Sept. 30 2020. The online application form will be available in late May.    4/15/20
  City of St. Albert   9/30/20   On March 23, 2020 Council passed a bylaw cancelling the April 1, 2020 and July 1, 2020 tax penalties for taxes in arrears.
Council also approved deferring the payment deadline for the 2020 taxes from June 30 to September 30, 2020. This will give all City property owners an additional 90 days to pay their taxes. 
 3/24/20
  Strathcona County   9/30/20   Late tax payment penalties will not be charged until after Sept. 30. The county is encouraging residents who can still pay on time before June 30 to do so as those funds help ensure cash flow to deliver programs and services.   5/15/20
  Town of Strathmore   8/31/20   The Town is supporting this announcement by deferring 50% of the education tax property tax on business and commercial properties until Jan 1, 2021 without interest or penalty. For all property owners, the property tax due date has been deferred two months from June 30 to August 31, 2020, without penalties or interest.    4/15/20
  City of Wetaskiwin   9/30/20   To reduce the financial strain on taxpayers during the COVID-19 pandemic, the 2020 tax pay deadline has also been extended to September 30, 2020.   4/27/20
  RM of Wood Buffalo (Fort McMurray)  9/30/20   Property owners in the region now have the option to defer Municipal property tax payments until September 30, 2020. This tax deferral applies to all tax classes in the region with the exception of designated industrial properties.
Council also voted to defer penalties on property tax payments from July 1 to October 1, 2020 and waive all further penalties on property tax payments for the remainder of the year. 
 4/15/20
SASKATCHEWAN  Town of Battleford   12/31/20   Council agreed to push back the due date for property taxes from August 31 to December 31.   6/10/20
  Moose Jaw   9/30/20   On Monday, April 13, Council approved the following economic measures in response to the COVID-19 pandemic:
• Late payment Penalties that apply to property taxes that are unpaid have been waived by the City through to September 30, 2020.
• Tax and utility bills will be sent with the adjusted payment terms noted. 
 4/14/20
  North Battlefield   8/31/20   Council approved a resolution that included extending the due date to pay property taxes without penalty to the end of August.   4/14/20
  Prince Albert   9/30/20   Prince Albert residents unable to pay their property tax because of hardships encountered due to COVID-19 can apply to defer their payment until Sept. 30 instead of June 30.   4/8/20
  Regina 9/30/20   The City is proposing to postpone the deadline to pay 2020 property taxes. Tax notices will be issued on schedule in May but property owners will have until after September 30 before penalties are applied.  4/7/20
  RM of Edenwold   12/31/20   The rural municipality of Edenwold has approved a 15 per cent property tax reduction this year as well as pushing tax notices back to August and the due date to December 31.   5/5/20
  Saskatoon  9/30/20   The City has extended the 2020 Property Tax deadline to September 30, 2020. The notice will still show the due date as June 30, 2020.  3/22/20
  Swift Current   9/30/20   On Friday, March 27, 2020, City Council held a special meeting to pass motions to extend short-term financial relief and flexibility to all City of Swift Current residential and commercial Property Tax and Utility customers, including a three-month extension of the due date for residential and commercial Property Taxes, to September 30th, 2020.   4/27/20
NORTHWEST TERRITORIES Yellowknife     The City will be waiving penalties on late payments of Property Taxes.  4/2/20

 

 

 






MUNICIPAL WEBSITES: COVID-19 UPDATES

ALBERTA LINKS
Acheson Municipal Website

Property Tax 
Balzac Municipal Website

Property Tax 
Calgary Municipal Website

Property Tax 
Edmonton  Municipal Website

Property Tax  
Fort McMurray  Municipal Website

Property Tax   
Fort Saskatchewan  Municipal Website

Property Tax    
Sherwood Park  Municipal Website

Property Tax 
Strathcona  Municipal Website

Property Tax

 

BRITISH COLUMBIA  LINKS
Prince George Municipal Website

Property Tax 

 

MANITOBA LINKS
Winnipeg Municipal Website

Property Tax  

 

NOVA SCOTIA LINKS
Halifax Municipal Website

Property Tax  

 

ONTARIO LINKS
Ajax Municipal Website

Property Tax

Property Tax - COVID-19  
Armstrong  Municipal Website

Property Tax 
Aurora  Municipal Website

Property Tax 
Barrie  Municipal Website

Property Tax 
Bracebridge Municipal Website

Property Tax 
Brampton Municipal Website

Property Tax  
Brantford  Municipal Website

Property Tax 
Burlington  Municipal Website

Property Tax 
Caledon  Municipal Website

Property Tax 
Cambridge  Municipal Website

Property Tax  
Guelph  Municipal Website

Property Tax  
Hamilton  Municipal Website

Property Tax   
Kenora  Municipal Website

Property Tax  
Kitchener  Municipal Website

Property Tax   
London  Municipal Website

Property Tax   
Markham  Municipal Website

Property Tax 
Mississauga  Municipal Website

Property Tax 
Newmarket  Municipal Website

Property Tax  
Niagara Falls  Municipal Website

Property Tax   
Oakville  Municipal Website

Property Tax 
Oshawa  Municipal Website

Property Tax  
Ottawa  Municipal Website

Property Tax   
Peterborough  Municipal Website

Property Tax  
Pickering  Municipal Website

Property Tax  
Timmons  Municipal Website

Property Tax  
Toronto  Municipal Website

Property Tax   
Vaughan  Municipal Website

Property Tax 
Waterloo  Municipal Website

Property Tax  
Welland  Municipal Website

Property Tax   
Woodstock  Municipal Website

Property Tax    

 


 

QUEBEC MUNICIPAL WEBSITE
Montreal Municipal Website

Property Tax
Montréal-Est  Municipal Website

Property Tax 
Montréal-Ouest  Municipal Website

Property Tax  
Québec City  Municipal Website

Property Tax   

 

SASKATCHEWAN MUNICIPAL WEBSITE
Regina Municipal Website

Property Tax
Saskatoon Municipal Website

Property Tax
White City  Municipal Website

Property Tax 

 

 

 

 

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