In 2018, the provincial government amended the
to ensure non-profit child care centres that are located in exempt properties such as public schools, places of worship, or municipal town halls are exempt from taxation.
More than 98% of eligible child care centres are currently exempt and, as a result, there will be no change to their tax status. MPAC is only visiting a small number of properties that were not previously assessed as entirely tax-exempt.
During site visits, MPAC property assessment team members may review:
- a copy of the lease and/or occupancy agreement
- square footage
- use/type of activity occurring in each building
If eligible for the exemption, the property owner will receive a Special Amended Notice (SAN) reflecting any changes made to the assessment of the property.