Nonprofits: apply to the CMQ for municipal tax exemption
Check the tax account, document room use and submit a complete exemption application.
Taxes passed on by a landlord are not a municipal tax account in the organization’s name.
Confirm the applicant
Check that the nonprofit is legally constituted, still exists and pays taxes directly to the municipality. Exemption is not automatic. [1]
Describe actual use
Prepare constituting documents, title or lease, tax bill, financial statements and activity report. Mark included, excluded and shared rooms on a plan. [2]
Sign and submit
An officer must sign and make the sworn declaration. Upload required evidence in JurisÉvolution, including documents for other relevant nonprofit occupants. [2]
Keep evidence
Keep the form and attachments. At periodic review, demonstrate eligible activities again; simply stating that nothing changed is insufficient. [1]