Commercial

Ontario’s Small Business Property Tax Subclass: Which Properties Qualify, Who Has to Apply, and Whether a Net-Lease Tenant Ever Sees the Saving

Buying or leasing a small commercial property in Ontario? A five-item pre-deal checklist for the small business tax subclass: the final tax bill, the city’s approved list, MPAC class and value, the lease’s tax clause, and the opt-in by-law. City of Toronto 2026 thresholds included.

小型商业物业的地税「子类」减免：哪些物业有资格、要不要自己申请、净租约租客能不能分到

安省小商业地税子类怎么运作：省规例搭框架、市 by-law 决定是否采用。多伦多 2026 课税年市政部分减 20%、教育税按同样方式减，业主免申请；没进名单只能由业主在 90 天内提重审，租客分不分得到看租约。

Closing on a Tenanted Commercial Building: The Three Adjustments OREA’s Standard Clause Doesn’t Settle

Buying a tenanted commercial property in Ontario? A question-by-question guide to drafting the Schedule A terms for rent arrears, tenant deposits and the CAM/TMI year-end true-up on OREA Form 500.

买带租客的商业物业，合同只写「租金按日分摊」：欠租、CAM 年终对账、租客押金这三笔账怎么分

在安省买带租客的商业物业，OREA Form 500 第 18 条只规定租金按日分摊至成交日、成交当天归买方。成交前的欠租、CAM/TMI 年终对账的多退少补、租客押金与预付租金，标准印刷条款里没有专门处理，Commercial Tenancies Act 也没有点名回答归属。本文按成交前、成交日、成交后三个时间点，讲清每笔账该在附表里约定什么。

Building Condition Assessments for Commercial Buyers: What a BCA Prices In That a Home Inspection Never Will

A deal-timeline walkthrough of building condition assessments (BCA / PCA) for Ontario commercial buyers: how OREA Form 500 treats inspection, how to word the condition, what ASTM E2018-24 says a property condition report is and is not, and the three choices on condition deadline day.

买商业物业前的「建筑状况评估（BCA）」：和住宅验房差在哪，报告怎么读、怎么拿来谈价

买商铺、办公楼、工业楼之前做建筑状况评估（BCA/PCA），和住宅验房有什么不同？本文对照 OREA Form 500 第 13 条与 Form 100 的写法差异、ASTM E2018-24 指南（美国标准、自愿采用）对报告的框架，讲清报告该怎么读，以及怎样用 OREA 标准条款 INSP-7、INSP-3、INSP-12 把评估写进 offer 条件，再拿结果去谈。

Leaving a Commercial Lease Early by Agreement: What a Lease Surrender Agreement Must Cover in Ontario

Leaving a commercial lease early by agreement in Ontario? A surrender agreement has to deal with the tenant’s past obligations, the personal guarantee, the landlord’s next tenant and lender, and any notice of lease on title. What to ask for each, party by party.

商业租约还没到期就想走：和房东谈「退租协议」时，这几条一定要写进去

商业租约没到期，想和房东协商提前退租？一份像样的退租协议（Surrender Agreement）至少要写清生效日与交还条件、补偿金和押金怎么结、双向免责、装修复原、担保人解除、产权上的租约登记谁来清。本文按「交钥匙之后最容易冒出来的纠纷」逐条拆解，税务问题提醒你找会计，签前找商业地产律师。