Tax, Legal & TRESA

Development Charge Exemptions for Ontario ADUs Under Bill 23: What “Free” Actually Means for a Second or Third Unit

Bill 23 amended Ontario’s Development Charges Act so a second or third residential unit in a detached, semi or rowhouse can be development-charge-free (with conditions), with parkland and CBC waived too. But water/sewer connection charges and building permit fees still apply, the fourth unit depends on your municipal by-law, and pre-exemption payments generally are not refunded.

The Property Tax and Rent Part of the Ontario Trillium Benefit (OEPTC): Who Qualifies and How Much

The OEPTC — the property tax and rent part of the Ontario Trillium Benefit — is claimable by both renters and homeowners. For the 2026 benefit year the maximum is about $1,307 (about $1,488 if you are 65+). Here is who qualifies, how 20% of your rent counts, how to claim it on the ON-BEN form, and the mistakes that cost people money.

Adding a Legal Basement Rental Unit: Will MPAC Reassess Your Home Into a Higher Property Tax Class?

Adding a legal basement or ADU rental unit can trigger a supplementary or omitted assessment on the new improvement, but a house with one added unit is two units — far short of the seven-unit multi-residential class threshold, so your tax class doesn't change. Value is still set on the Jan 1, 2016 base year, and back-taxes reach at most the current year plus two. What to do when the Change Notice arrives.

Multiple Wills in Ontario: They Shrink Probate Tax on Your Business — Not on the House You Own Outright

Ontario multiple wills (primary/secondary) save Estate Administration Tax on assets that don't need probate — private-company shares, shareholder loans — not on a home registered in your sole name. Land in the Land Titles system still needs a certificate to transfer. EAT: nil under $50,000, then $15 per $1,000. Not legal advice.

Ontario’s Farm Property Tax Program: Why Most Rural Retreats Don’t Actually Qualify

Ontario's farm property class caps farmland and outbuildings at no more than 25% of the residential rate, but your house and one acre stay at the full rate. Eligibility hinges on a valid FBR and $7,000 in gross farm income. Read this before buying rural acreage.

If a Brokerage Steals Your Deposit: What Ontario’s Consumer Deposit Insurance Actually Covers

A brokerage's theft, insolvency or misappropriation of trust funds made your deposit vanish—what gets it back in Ontario? Not a “fund,” but RECO's mandatory Consumer Deposit Insurance: up to $200,000 per claim, capped at $4 million per event, pro-rated above that, no deductible, free to consumers. This guide covers what triggers coverage, the limits, how to file and by when, subrogation after payout, and what it never covers—market losses, bad deals, or a dispute over who is owed the deposit. Figures sourced to RECO, verified 2026-07-29.

House-Rich, Cash-Squeezed by Property Tax? Ontario’s Relief and Deferral Options for Senior and Disabled Homeowners

Feeling squeezed by Ontario municipal property tax on a fixed income? Low-income seniors and homeowners with disabilities have two paths: deferral (pay later — the balance rides on your home) and cancellation (actually written off). Municipal Act, 2001 s.319 lets each municipality set up these programs, but the age, income and interest rules are set by local by-law — Toronto, Ottawa and Haldimand all differ. This explains the two mechanisms, the lien trap in deferral, and how to apply. With municipal sources. Not legal or tax advice.

The Home Accessibility Tax Credit (HATC): Getting Money Back on Accessibility Renovations

A plain-language guide to the federal Home Accessibility Tax Credit (HATC): who is a qualifying individual, who can claim it, which accessibility renovations count and which do not, the $20,000 annual limit and lowest-federal-rate credit (14% for 2026), how to claim on Line 31285, and how it differs from the MHRTC and the medical expense credit. Not tax advice.