Tax Assistance and Rebates

• You must be at least 65 years of age.
• You must receive benefits from the Guaranteed Income Supplement, under the Old Age Security Act. You will need to show proof of this by providing either:  
  • A T4A(OAS) slip from the previous year.
  • A letter from the Government of Canada confirming you receive this benefit. 
• You must live at the property as your main home. 
• You and / or your spouse must have owned the property for at least one year before applying. 
• The annual property taxes you pay to the City must be over $600. 
• You must reapply for this assistance every year. 
• Please provide original documents with your application if applying in person, and we will make copies of them. 

• You must receive benefits from the Guaranteed Income Supplement, under the Old Age Security Act or from ODSP.  
• If receiving the Guaranteed Income Supplement, you will need to show proof of this by providing either:  
  • A T4A(OAS) slip from the previous year, or 
  • A letter from the Government of Canada confirming you receive this benefit 
• If receiving ODSP, you will need to show proof of this by providing either a payment stub/
• You must live at the property as your main home.
• You and / or your spouse must have owned the property for at least one year before applying. 
• Please provide original documents with your application if applying in person, and we will make copies of them. 

You will need to attach copies of the following documents to verify your income: 

• • The most recent Notice(s) of Assessment of Income Tax from Revenue Canada for you and anyone else who lives with you. 
  • Old Age Security T4A(OAS).  
  • Proof of a registered pension or registered annuity, registered under the Income Tax Act.

To be eligible for the tax refund, a property must meet the following minimum criteria: 

• The property is designated under the Ontario Heritage Act (Part IV or Part V). 
• The property is subject to:
  • An easement agreement with the local municipality where it is located, under section 37 of the Ontario Heritage Act; 
  • An easement agreement with the Ontario Heritage Foundation, under section 22 of the Ontario Heritage Act; or 
  • An agreement with the local municipality where it is located, respecting the preservation and maintenance of the property.  
• The property owner must follow the rules in the agreement and City of Kingston Property Standard bylaws. 
• The property owner is not a federal, provincial or municipal government agency. 
• Any work on the heritage elements of the property must be approved by the Kingston Heritage Properties Committee and City Council. 
• The property has not received a refund in the last three years (e.g., if you received a refund in 2022, you cannot receive another refund until 2025). 
• There are no unpaid taxes, local improvement charges or other fees owed to the City.

‘Eligible work’ refers to the money spent on maintaining a heritage property. This could involve preserving its important parts, fixing damaged items or making new copies of important features based on old records. To count as eligible work, all work must follow the rules set by the Ontario Heritage Act and be done with a permit from the City. This includes:

• Repair or restoration of the exteriors of buildings including roofs, windows, doors and masonry
• Interior work (only when included as part of the reasons for designation)
• Historical landscaping projects
• Restoring and/or repairing original windows

• Your charity must have a valid registration number issued by Canada Revenue Agency.
• Your charity must occupy a property that is in a commercial or industrial tax class.