Money
Small business tax subclass
Check whether a commercial address gets Toronto's 20% small business tax cut.
Search a commercial address to see whether it’s on the City’s 2026 eligibility list.
Who qualifies
Every route requires the property to be in the Commercial or New Commercial tax class (CT or XT). Beyond that it comes down to assessed value, and — outside the citywide band — location and size:
- Anywhere in the cityCVA $10,000–$1,000,000
- Downtown, Central Waterfront, Growth Centres, or an AvenueCVA $10,000–$7,000,000 · Lot 7,500 sq ft or less (condos: gross floor area 2,500 sq ft or less)
- Strip plaza, anywhere in the cityCVA $10,000–$7,000,000 · Site or gross floor area 25,000 sq ft or less
Not eligible: office buildings, shopping centres, parking lots, and vacant land classes; land already in the creative co-location facility or vacant land subclass; land with no affixed building or structure; land with a demolition permit issued.
What it’s worth
At $800,000, the subclass is worth about $3,683 a year — commercial tax of $14,733 instead of $18,416.
That CVA is inside 3 bands: anywhere in the city; downtown, central waterfront, growth centres, or an avenue; strip plaza, anywhere in the city. The location and size rules below decide which one you're actually in.
If the City missed you
The Request for Reconsideration deadline for the 2026 tax year was April 2, 2026, so that window has closed. The City publishes the next list each December/January, and the 90-day clock restarts from that date — which is the moment to be watching for.
Membership comes from the City's 2026 eligibility list, published January 2, 2026 at roll-number level. Assessed values are user-entered — MPAC's are not open data.
What we hold
- Records
- 28,222 properties on the eligibility list
- Last checked
- 10 August 2026 published yearly
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