Vacancy Rebates are available for Commercial and Industrial Buildings under the Municipal Act, Section 364 and Ontario Regulation 325/01.

The DEADLINE for submitting applications is February 28 of the year following the taxation year to which the application relates.

Eligibility:
- Category 1, Buildings that are Entirely Vacant:  A whole commercial or industrial building will be eligible for a rebate if the entire building was unused for at least 90 consecutive days.

- Category 2, Buildings that are Partially Vacant:  A suite or unit in a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was unused and clearly delineated or physically separated from the used portions of the building; and either capable of being leased for immediate occupation, or undergoing, or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or unfit for occupation.  A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was unused and clearly delineated or physically separated from the used portions of the building.

Exclusions:
A building or portion of a building will not be eligible for a rebate if it is used for commercial or industrial activity on a seasonal basis during the period of vacancy it was subject to a lease, the term of which had commenced; or if during the period of vacancy it was included in a subclassfor vacant land.

Download the Application for Vacancy Rebate Form (pdf) and deliver, mail or fax this completed application to:

Loyalist Township
Finance Department
263 Main St. Odessa, ON
K0H 2H0
Fax 613 386-3359