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filed April 9, 2019 under Education Act, R.S.O. 1990, c. E.2

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ontario regulation 62/19

made under the

Education Act

Made: April 8, 2019
Filed: April 9, 2019
Published on e-Laws: April 9, 2019
Printed in The Ontario Gazette: April 27, 2019

Tax Matters - Vacant Unit Rebate

Amount of rebate, 2019 taxation year

1. Despite subsection 257.12.3 (1) of the Act, for the 2019 taxation year, the amount of the vacant unit rebate is,

(a) for an eligible property in the commercial property class or the landfill property class, 15 per cent of the taxes for school purposes applicable to the eligible property; and

(b) for an eligible property in the industrial property class, 17.5 per cent of the taxes for school purposes applicable to the eligible property.  

No rebate, 2020 and subsequent taxation years

2. Subsection 257.12.3 (1) of the Act does not apply for the 2020 taxation year and subsequent taxation years to any area in which a board is required to levy taxes for school purposes under Division B of Part IX of the Act.


3. This Regulation comes into force on the day it is filed.

Made by:
Pris par :

Le ministre des Finances,

Victor Fedeli

Minister of Finance


Date made: April 8, 2019
Pris le : 8 avril 2019