Halifax Regional Municipality can help some non-profit organizations reduce their property tax payments through the Tax Relief for Non-Profit Organizations Program.
Administrative Order 2014-001-ADM - Tax Relief to Non-Profit Organizations
Is my non-profit organization eligible for tax relief?
To participate, your organization must be incorporated in one of the following ways:
- registered under Societies Act (Nova Scotia Registry of Joint Stock Companies)
- registered as a non-profit cooperative under Nova Scotia Co-Operatives Associations Act (Nova Scotia Registry of Joint Stock Companies)
- registered as a non-profit corporation under the Corporations Canada Not-for-Profit Corporations Act (Industry Canada)
- registered as a charity under the Income Tax Act (Canada) (Revenue Canada)
Additionally, your organization must be located within the boundary of the Halifax Regional Municipality to be eligible.
What kind of assistance is available?
As of 2017, your non-profit organization can apply for one of three kinds of tax relief.
Conversion to a residential tax rate
With this option, your organization’s property will be converted from its commercial tax rate to the residential tax rate for your area. Your organization will pay full tax at the residential tax rate, which is generally about a 2/3 saving on the commercial rate.
Conversion plus a partial exemption
In addition to the conversion to the residential tax rate, you can request an additional exemption. You can request:
- 25 per cent exempt (you pay 75 per cent of the residential rate)
- 50 per cent exempt (pay 50 per cent of the residential rate)
- 75 per cent exempt (pay 25 per cent of the residential rate)
In this instance, your organization receives a full exemption from property tax.
How to apply for tax relief as a non-profit organization
Organizations applying for acceptance into the program (or the addition of another property) should submit a complete application on or before Saturday, November 30, 2019. Applications received after this deadline but on or before March 31, 2020 may be considered subject to budget capacity.
To apply for tax relief, complete the Tax Relief for Non-Profit Organizations Program application form [PDF]. You will be asked to provide:
- proof of property ownership (e.g. deed) or a copy of signed lease agreement
- a financial statement for the prior fiscal year showing all revenue, expenses, assets, and liabilities
- a copy of last Notice of Assessment or tax bill
- the name and registration number of any non-profit tenants, if applicable (include copy of lease)
How to renew your tax relief as a non-profit organization.
Complete the renewal form: Non Profit Tax Relief Renewal Form
Return the completed application or renewal form and all supporting documentation by mail to:
Grants Program: Non-Profit Tax Relief:
Finance and Asset Management
PO Box 1749
You can also return the application to a Customer Service Centre.
Inquiries, e-mail nonprofittax@Halifax.ca