Assessment and Taxation

Business Tax Collections

The collection process for business tax is as follows:

1. Original business tax bill is issued;
2. If unpaid after the deadline date, penalties will begin to accrue at the prevailing rates and a final notice is issued with a 10-day deadline date;
3. If unpaid, a warrant is issued and the business must then deal with the bailiff.

Please note that even if you have not received a business tax bill in your name, you are still required to pay taxes for the space your business occupies.

Changes to your Business

What do I do if I'm closing my business?

1. If your business is paying its business tax through the Tax Instalment Payment Plan (TIPP), you must provide written notification two weeks prior to the next withdrawal date and forward to our office.
   Written notification includes either completing the Tipp Change Form or providing a letter with your name, property address, daytime phone number, effective date of the change and the reason for the change or cancellation.
2. If your business is paying its business tax in one annual payment and closing after the annual deadline date, you must submit the full amount by the deadline date.
3. If your business is paying its business tax which includes the business improvement zone taxes in one annual payment and closing prior to the annual deadline date, a prorated business tax amount must be submitted using the following calculation:

   Annual Business Tax Number of Days in the Year X # of days in business from January 1 closure

In all situations, written notification indicating the roll number, business name, business address, date of closure, contact name, phone number and forwarding address must be forwarded via fax, mail, email or in person to the Assessment and Taxation Department.

Once your business tax account has been closed by a valuation officer, closing documentation will be forwarded to you with a notice of your account balance.

What do I do if I'm relocating my business?

Written notification indicating the roll number, business name, business address, closing date at the former location, starting date at the new location, contact name, and phone number must be forwarded via fax, mail, email or in person to the Assessment and Taxation Department.

Once the business changes have been completed by a valuation officer, you will receive an adjusted statement.

I have received my business tax bill but the assessable party is incorrect?

Written notification indicating the roll number, business name and business address must be forwarded via fax, mail, email or in person to the Assessment and Taxation Department.

Please note that even if you have not received a business tax bill in your name, you are still required to pay taxes for the space your business occupies.

How do I change the mailing address for my business?

Written notification indicating your roll number, business name, and business address, must be forwarded via fax, mail, email or in person to the Assessment and Taxation Department.

Important Reminders

If you have not received your tax bill, please contact 311. Please note that even if you have not received a business tax bill in your name, you are still required to pay taxes for the space your business occupies.

A monthly penalty will be added to any unpaid balance. Please refer to Penalties and Charges for further information.