Tax relief for non-profit organizations

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)

Tax exempt

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 November 30, 2021.

To apply for tax relief, complete the Tax Relief for Non-Profit Organizations Program application form [PDF].  Application Form fillable 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. (New)

Please see the tax relief annual renewal form which should be completed annually. Copies of the form will also be included in the annual tax bill.  

Annual renewal forms and new applications can be mailed to

Finance - Grants and Contributions
PO Box 1749
Halifax, NS
B3J 3A5

You can also return the application or renewal from to a Customer Service Centre.

Or return by e-mailing nonprofittax@halifax.ca.  

Inquiries, please e-mail nonprofittax@Halifax.ca or call 902.490.5469