For the 2019 taxation year (applications due by March 2, 2020 the rebate rate will be reduced to 15 per cent for commercial and.5 per cent for industrial vacant units.
Expenditures, if you are entitled to a rebate or an input tax credit, deduct the amount of the rebate or input tax credit from your total purchase cost, and record it as an asset (input tax credit or rebate receivable) on the balance sheet.
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The City is phasing out the Vacancy Tax Rebate. .
About the program, the vacant unit rebate and subclass reduction programs provide tax rebates or reductions to property owners who have eligible vacancies in commercial and industrial buildings or land.
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