Permissive Tax Exemption

Permissive tax exemption is a means for Council to support organizations within the community which further Council's objectives of enhancing quality of life (economic, social, cultural) and delivering services economically.

Application of permissive tax exemptions is subject to applicable provincial legislation (section 224 of the Community Charter).  Council has established the following priorities for granting permissive tax exemption:

The land or buildings shall provide for at least one of the following:

    * athletic or recreational programs or facilities for public use;
    * services for special needs groups;
    * facilities or programming for youth and seniors;
    * protection and maintenance of important community heritage;
    * seniors care facility;
    * arts, cultural or educational programs or facilities;
    * emergency or rescue services;
    * services for the public in a formal partnership with the City; or
    * preservation to an environmental or ecologically sensitive area designated within the Official Community Plan.

Permissive exemptions are granted by bylaw which is to be adopted before October 31, the year before the exemption applies.  The City requests applications generally in August.  Previous applicants are notified and an advertisement is posted at the Public Notice Posting Place and the local paper.

Each year Council reports the tax revenues forgone by permissive tax exemptions.  These are reported in the annual report.