Eligibility
The organization must be a registered charity as defined by the Income Tax Act of Canada and have a registration number issued by the Charities Division of Revenue Canada.
The organization must be occupying leased commercial or industrial property.
The organization must be able to identify the amount of taxes included in its lease payments.
New charities will be eligible to apply for a rebate under this program.
An organization will be eligible for a rebate even if the organization commences occupation after January 1st of the year for which a rebate is requested, and in those cases, the rebate will be calculated on the period remaining in the year.