3 (1) All real property in Ontario is liable to assessment and taxation, subject to the following exemptions from taxation: Crown lands 1.  Land owned by Canada or any Province. Cemeteries, burial sites 2.  Land that is a cemetery or a burial site so long as the land is actually being used for the interment or the scattering of human remains or any ancillary purpose that is prescribed by the Minister, and, subject to paragraph 2.1, not including any portion of the land used for any other purpose. Religious or municipal cemetery land 2.1  Land that is used for bereavement related activities as prescribed by the Minister and that is part of a cemetery, if the cemetery is owned by a religious organization or a municipality. Crematoriums 2.2  Land on which is located a crematorium and that is part of a cemetery, if, i.  the Registrar under the Cemeteries Act (Revised) or predecessor legislation to it consented to the establishment of the crematorium on or before January 1, 2002, or ii.  the crematorium is owned by a religious organization or a municipality. Churches, etc. 3.  Land that is owned by a church or religious organization or leased to it by another church or religious organization and that is, i.  a place of worship and the land used in connection with it, ii.  a churchyard, ii.1  a burying ground so long as the land is actually being used for the interment of the dead or any ancillary purpose prescribed by the Minister, and not including any portion of the land used for any other purpose, or iii.  50 per cent of the assessment of the principal residence and land used in connection with it of the member of the clergy who officiates at the place of worship referred to in subparagraph i, so long as the residence is located at the site of the place of worship. This paragraph applies to the 2001 and subsequent taxation years. Land ancillary to operation of a cemetery 3.1  Land, including land on which is located a crematorium, that is ancillary to the operation of a cemetery that is exempt under this section. This paragraph applies for the 2010-2012 taxation years. Public educational institutions 4.  Land owned, used and occupied solely by a university, college, community college or school as defined in the Education Act or land leased and occupied by any of them if the land would be exempt from taxation if it was occupied by the owner. Land leased and occupied by universities, certain conditions 4.0.1  Land leased and occupied solely by a university if the following conditions are satisfied: i.  the land forms part of the main campus of the university, ii.  the land is used for administrative, educational or research purposes or such other purposes as may be prescribed by the Minister, iii.  the university is a not-for-profit corporation without share capital, and iv.  such other conditions as may be prescribed by the Minister. Child care centres 4.1  Land that is used as a non-profit child care centre within the meaning of the Child Care and Early Years Act, 2014, if, i.  the land would be exempt from taxation if it was occupied by the land’s owner, and ii.  the requirements prescribed by the Minister, if any, are satisfied. Philanthropic organizations, etc. 5.  Land owned, used and occupied solely by a non-profit philanthropic, religious or educational seminary of learning or land leased and occupied by any of them if the land would be exempt from taxation if it was occupied by the owner.  This paragraph applies only to buildings and up to 50 acres of land. Public hospitals 6.  Land used and occupied by a public hospital that receives provincial aid under the Public Hospitals Act
but not any portion of the land occupied by a tenant of the hospital. Children’s treatment centres 6.1  Land used and occupied by a children’s treatment centre that receives provincial aid under the Ministry of Community and Social Services Act and that satisfies such other requirements as may be prescribed by the Minister, but not any portion of the land that is occupied by a tenant of the children’s treatment centre. Care homes 7.  Land that is used as a care home within the meaning of the Residential Tenancies Act, 2006 if the following conditions are satisfied: i.  on or before January 1, 2004, the operator of the care home was operating an approved charitable home for the aged under the
Charitable Institutions Act and is currently operating a long-term care home under the Fixing Long-Term Care Act, 2021, ii.  the operator of the care home is a registered charity within the meaning of subsection 248 (1) of the Income Tax Act (Canada), and iii.  the land is owned, used and occupied by the care home or, if the land is leased by the care home, it is used and occupied by the care home and would be exempt from taxation if it was occupied by the owner. This paragraph does not apply to any portion of the land that is occupied by a commercial tenant or that is a self-contained residential unit. Non-profit hospices 7.1  Land that is used by a non-profit hospice to provide end of life care, if the conditions prescribed by the Minister are satisfied. Long-term care homes 7.2  Land that is used as a non-profit long-term care home, if the conditions prescribed by the Minister are satisfied. Highways, etc. 8.  Every highway, lane or other public communication and every public square, but not when occupied by a tenant or lessee other than a public commission. Toll highways 8.1  Land that is a toll highway as defined in section 191.1 of the Highway Traffic Act that is leased from the Crown, including the roadbed, bridges or other structures supporting the roadbed or connecting the roadbed to other highways or roads, and any structure built over the toll highway and used as part of the system to determine the amount of the toll, fee or other charge to be made to users of the toll highway, including land that is intended to be used as a toll highway but that has not yet begun to be used for that purpose and that is not being used for any other purpose, but not including, i.  buildings, land used in connection with buildings, or parking lots, or ii.  land that is used for a purpose other than as a toll highway. Municipal property 9.  Subject to section 27, land owned by a municipality, including an upper-tier municipality, a public commission or a local board as defined in the Municipal Affairs Act.
The land is not exempt if occupied by a tenant who would be taxable if the tenant owned the land, except land owned by a harbour commission and used for parking vehicles for which a fee is charged. Same 9.1  Despite paragraph 9, land owned by a municipality that is a burial site or cemetery is not exempt from taxation unless it meets the requirements for exemption under paragraph 2, 2.1, 2.2 or 3. Boy Scouts and Girl Guides 10.  Property owned, occupied and used solely and only by The Boy Scouts Association or The Canadian Girl Guides Association or by any provincial or local association or other local group in Ontario that is a member of either Association or is otherwise chartered or officially recognized by it. House of refuge, etc. 11.  Land owned, used and occupied by a non-profit philanthropic corporation for the purpose of a house of refuge, the reformation of offenders, the care of children or a similar purpose but excluding land used for the purpose of a child care centre. Charitable institutions 12.  Land owned, used and occupied by, i.  The Canadian Red Cross Society, ii.  The St. John Ambulance Association, or iii.  any charitable, non-profit philanthropic corporation organized for the relief of the poor if the corporation is supported in part by public funds. Children’s aid societies 13.  The property of a children’s aid society discharging the functions of a children’s aid society under the Child, Youth and Family Services Act, 2017, whether held in the name of the society or in the name of a trustee or otherwise, if used exclusively for the purposes of and in connection with the society. Scientific or literary institutions, etc. 14.  The property of every public library and other public institution, literary or scientific, and of every agricultural or horticultural society or association, to the extent of the actual occupation of the property for the purposes of the institution or society. (a)  For the purposes of this paragraph, an agricultural society under the Agricultural and Horticultural Organizations Act shall be deemed to be in actual occupation where the property of the society is rented and the rent is applied solely for the purposes of the society. Battle sites 15.  Land acquired by a society or association by reason of its being the site of any battle fought in any war, and maintained, preserved and kept open to the public in order to promote the spirit of patriotism. Royal Canadian Legion 15.1  Land that is used and occupied as a memorial home, clubhouse or athletic grounds by an Ontario branch of the Royal Canadian Legion or by an Ontario unit of the Army, Navy and Air Force Veterans in Canada. Exhibition buildings of companies 16.  The land of every company formed for the erection of exhibition buildings to the extent to which the council of the municipality in which the land is situate consents that it shall be exempt. Machinery 17.  All machinery and equipment used for manufacturing or farming purposes or for the purposes of a concentrator or smelter of ore or metals, including the foundations on which they rest, but not including machinery and equipment to the extent that it is used, intended or required for lighting, heating or other building purposes or machinery owned, operated or used by a transportation system or by a person having the right, authority or permission to construct, maintain or operate within Ontario in, under, above, on or through any highway, lane or other public communication, public place or public water, any structure or other thing, for the purposes of a bridge or transportation system, or for the purpose of conducting steam, heat, water, gas, oil, electricity or any property, substance or product capable of transportation, transmission or conveyance for the supply of water, light, heat, power or other service. Machinery for producing electric power 18.  All machinery and equipment including the foundations on which they rest to the extent and in the proportion used for producing electric power but not including any buildings, structures, structural facilities or fixtures used in connection therewith. Machinery for energy conservation 18.1  Machinery and equipment used for the purposes of energy conservation or efficiency and prescribed by the Minister for the purposes of this paragraph. Forestry purposes 19.  One acre used for forestry purposes for every ten acres of the farm in any one municipality or in non-municipal territory under a single ownership but not more than twenty acres or, if the Minister prescribes a higher number, that number of acres in all, and, where the total acreage consists of more than one separately assessed parcel, the assessment corporation shall treat all the parcels as one parcel for the purpose of determining the exemptions under this paragraph and shall apportion the exemption to each parcel in the ratio of the acreage of each parcel used or partly used for forestry purposes to the total acreage of all parcels used or partly used for forestry purposes. Mineral land and minerals 20.  The buildings, plant and machinery under mineral land and the machinery in or on the land only to the extent and in the proportion that the buildings, plant and machinery are used for obtaining minerals from the ground, and all minerals that are in, on or under land. Certain property of telephone and telegraph companies 21.  All the machinery, plant and appliances, wherever situate, and all structures placed on, over, under or affixed to any highway, lane or other public communication, public place or water so long as the machinery, plant, appliances or structures are used by any telephone or telegraph company in connection with and as part of the operations of its telephone or telegraph business, and in this paragraph “telegraph company” includes a person or association of persons owning, controlling or operating a telegraph system or line, but does not include a municipality owning, controlling or operating a telegraph system or line. Improvements for seniors and persons with a disability 22.  All alterations, improvements and additions commenced after May 15, 1984 that are made to a parcel of land containing an existing residential unit to provide, or the portion as may be prescribed by the Minister of a new residential unit constructed to provide, accommodation for or improved facilities for the accommodation of a person who would, but for the accommodation or improved facilities provided, have to live in other premises where on-site care would be provided to the person, if the following conditions are met: i.  the person is at least 65 years of age or has a disability and the person resides in the premises as his or her personal residence, ii.  the owner of the property applies to the assessment corporation for the exemption and the exemption is approved by the assessment corporation, iii.  the land is assessed as residential and comprises not more than three residential units, and iv.  the person occupying the property in which the person who is at least 65 years of age or has a disability resides is not in the business of offering care to such persons. This paragraph applies to the 2001 and subsequent taxation years. Additional residential units for seniors 22.1  A structure erected or placed on land that is a garden suite within the meaning of the Planning Act, if the following conditions are satisfied: i.  a by-law or order under the Planning Act provides that the use of the garden suite is temporary, ii.  the garden suite is used as the personal residence of a person who is at least 65 years of age, and iii.  the landowner also has his or her personal residence on the land and is a family member of the person described in subparagraph ii. Amusement rides 23.  Roller-coasters, monorails, slides, ferris wheels, merry-go-rounds or other similar mechanical amusement devices on which a person rides, including any machinery, equipment, rails, supports and trestles used for their operation and the foundations on which they rest, erected or placed upon, in, over, under or affixed to land occupied by the operator of an amusement park. Airports 24.  Land that is owned or leased by an authority that operates an airport, subject to the following: i.  The authority must be, A.  a designated airport authority within the meaning of the Airport Transfer (Miscellaneous Matters) Act (Canada) and that is designated by the Minister for the purposes of this paragraph, or B.  an authority that is prescribed by the Minister for the purposes of this paragraph in respect of a particular airport. ii.  In the case of an authority referred to in subsubparagraph i B, this paragraph applies only to land used in connection with the operation of an airport. iii.  The authority must make payments in lieu of taxes to the municipality in which the land is located at the times and in the amounts determined in accordance with the regulations. iv.  The authority must provide any relevant information requested by the Minister, the municipality or the assessment corporation as soon as is practicable. v.  The exemption does not apply to any portion of the land leased by a tenant to whom section 18 applies, other than the authority. vi.  If the authority fails to comply with the requirements specified in subparagraph iii, the authority shall pay the taxes for municipal and school purposes that would be payable for the taxation year if the property was taxable and the tax roll for the municipality shall be amended accordingly. This paragraph applies to the 2013 and subsequent taxation years. Conservation land 25.  Land that is conservation land as defined in the regulations. Small theatres 26.  Land used as a theatre that contains fewer than 1,000 seats and that, when it is used in the taxation year, is used predominantly to present live performances of drama, comedy, music or dance.  This paragraph does not apply to land used as a dinner theatre, nightclub, tavern, cocktail lounge, bar, striptease club or similar establishment.  This paragraph does not apply to a building that was converted to a theatre unless the conversion involved modifications to the building. Large non-profit theatres 27.  Land owned by a non-profit corporation without share capital, other than any portion of the land occupied for more than 90 consecutive days by an entity other than a non-profit corporation without share capital, on which is situated a theatre containing at least 1,000 seats that is used for a total of at least 183 days in the taxation year for the rehearsal or presentation of live performances of drama, comedy, music or dance, including opera or ballet, if the live performances are not presented with the intention of generating profit, including land on which such a theatre is being constructed, but not if, i.  the theatre is operated or will be operated after it is constructed by an entity other than a non-profit corporation without share capital, ii.  the land is used as a dinner theatre, nightclub, tavern, cocktail lounge, bar, striptease club or similar establishment, or iii.  an establishment described in subparagraph ii is being constructed on the land. Hydro-electric generating stations 28.  A hydro-electric generating station, as defined in subsection 92.1 (24) of the Electricity Act, 1998
and land, buildings and structures used in connection with the generating station, as may be prescribed by the Minister, but not any portion of the land, buildings or structures used for any other purpose.  This paragraph applies to the 2001 and subsequent taxation years. Poles and wires 29.  Substructures, superstructures, rails, ties, poles, towers or lines owned by a power utility prescribed by the Minister under subsection 315 (4) of the Municipal Act, 2001 or subsection 280 (2) of the City of Toronto Act, 2006 or owned by a municipal electricity utility, as defined in section 88 of the Electricity Act, 1998. R.S.O. 1990, c. A.31, s. 3; 1997, c. 5, s. 4; 1997, c. 29, s. 3 (1-3); 1997, c. 43, Sched. F, s. 1 (1); 1997, c. 43, Sched. G, s. 18 (6); 1998, c. 28, s. 66; 2000, c. 25, s. 2; 2002, c. 17, Sched. F, Table; 2002, c. 22, s. 2; 2002, c. 33, s. 141 (1, 2); 2004, c. 31, Sched. 3, s. 2; 2006, c. 32, Sched. C, s. 2 (3); 2006, c. 33, Sched. A, s. 4 (1, 2); 2006, c. 34, Sched. D, s. 94 (2, 4); 2008, c. 7, Sched. A, s. 3; 2008, c. 19, Sched. A, s. 2; 2009, c. 18, Sched. 1, s. 2; 2010, c. 26, Sched. 2, s. 1; 2011, c. 9, Sched. 3, s. 1 (1); 2012, c. 8, Sched. 1, s. 1; 2014, c. 7, Sched. 1, s. 1; 2014, c. 11, Sched. 6, s. 1; 2015, c. 38, Sched. 1, s. 2; 2017, c. 14, Sched. 4, s. 1; 2018, c. 8, Sched. 1, s. 3; 2018, c. 17, Sched. 2, s. 1; 2020, c. 36, Sched. 3, s. 3; 2021, c. 39, Sched. 2, s. 1; 2021, c. 40, Sched. 1, s. 1. Note:  A paragraph of subsection 3 (1) that is amended or repealed by the Statutes of Ontario, 1997, chapter 29 continues to apply with respect to the following land, as though the paragraph had not been amended or repealed, until there is a change in who owns or occupies the land or in the use of the land: 1. Land to which the paragraph applied for the entire 1997 taxation year. 2. Land to which the paragraph first became applicable after January 1, 1997 and before November 25, 1997, if the paragraph applies to the land on December 31, 1997. See: 1997, c. 29, s. 72, as re-enacted by 1997, c. 43, Sched. F, s. 3. Note:  If the paragraph of section 3 that has been amended or repealed by the Statutes of Ontario, 1997, chapter 29 did not require that the land be owned by a particular person in order to be exempt from taxation, the paragraph continues to apply with respect to the land even if there has been a change in the ownership of the land so long as the land continues to be occupied and used as required by the paragraph before the change under the Statutes of Ontario, 1999, chapter 9, subsection 110 (1).  See:  1999, c. 9, s. 110 (1). Note:  If a person has paid an amount of tax to a municipality under section 72 of the Fair Municipal Finance Act, 1997 (No. 2) that, as a result of subsection 72 (2) of that Act, as enacted by the Statutes of Ontario, 1999, chapter 9, subsection 110 (1), is deemed not to have been payable, the clerk of the municipality shall amend the collector’s roll accordingly and the municipality shall refund that amount to the person.  See:  1999, c. 9, s. 110 (2). Non-application: special exemptions (1.1) Despite any provision in any Act of special or general application, an exemption from assessment or taxation under such an Act for burial sites, burying grounds or cemeteries shall, on and after the day section 141 of the Funeral, Burial and Cremation Services Act, 2002 comes into force, no longer apply. 2002, c. 33, s. 141 (4). International bridges and tunnels (2) The following apply with respect to a bridge or tunnel that crosses a river forming the boundary between Ontario and the United States: 1.  Subject to section 30, land used for the purposes of the bridge or tunnel is liable to taxation even if the land is owned by the Crown or would otherwise be exempt under a paragraph of subsection (1).  However, the bridge or tunnel structure is taxable only under section 320 of the Municipal Act, 2001. 2.  The bridge or tunnel structure shall not be considered in the assessment of the land used for the purposes of the bridge or tunnel. 3.  Land used for the purposes of the bridge or tunnel is not liable to taxation for school purposes. 1997, c. 29, s. 3 (4); 2002, c. 17, Sched. F, Table. Definition (3) In subsection (2), “land used for the purposes of the bridge or tunnel” includes land at the end of the bridge or tunnel used in connection with the bridge or tunnel, including duty-free stores. 1997, c. 29, s. 3 (4). Certain lands (4) The following apply to land described in subsection 315 (1) of the Municipal Act, 2001: 1.  The land is liable to taxation but only as provided under section 315 of the Municipal Act, 2001 or Division B of Part IX of the Education Act. 2.  No assessed value or classification is required for the land. 2002, c. 17, Sched. F, Table. City of Toronto (5) The following apply to land described in subsection 280 (1) of the City of Toronto Act, 2006: 1.  The land is liable to taxation but only as provided under section 280 of the City of Toronto Act, 2006
or Division B of Part IX of the Education Act. 2.  No assessed value or classification is required for the land. 2006, c. 32, Sched. C, s. 2 (4). Same (6) The following apply to land described in subsection 5 (2) of the Provincial Land Tax Act, 2006: 1.  The land is liable to taxation but only as provided under section 5 of the Provincial Land Tax Act, 2006
or Division B of Part IX of the Education Act. 2.  No assessed value or classification is required for the land. 2006, c. 33, Sched. A, s. 4 (3). Certain Crown land, non-municipal territory (7) Despite subsection (1), land in non-municipal territory that is not registered under the Land Titles Act
or the Registry Act is not liable to assessment, taxation or classification unless the land is described in subsection 18 (1) or (1.1) of this Act. 2006, c. 33, Sched. A, s. 4 (4). Note: Subsections 3 (6) and (7) were enacted as subsections 3 (5) and (6) in source law, Statutes of Ontario, 2006, chapter 33, Schedule A, subsections 4 (3) and (4). Subsection 3 (6) is renumbered in this consolidation to distinguish it from existing subsection 3 (5), enacted by the Statutes of Ontario 2006, chapter 32, Schedule C, subsection 2 (4), and subsection 3 (7) is renumbered in consequence. Continued exemption re renewable energy sources (8) If machinery or equipment used to produce electricity from a renewable energy source prescribed by the Minister is installed on land that would otherwise be exempt from taxation under this or any other Act, the land remains exempt from taxation in circumstances prescribed by the Minister. 2011, c. 9, Sched. 3, s. 1 (2). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 4 (2) - 01/01/1998; 1997, c. 29, s. 3 (1, 3, 4) - 01/01/1998; 1997, c. 43, Sched. F, s. 1 (1) - 01/01/1998; 1998, c. 28, s. 66 - 06/04/1999 2000, c. 25, s. 2 (1-5) - 04/12/2000 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 2 - 01/01/2003; 2002, c. 33, s. 141 (1, 2, 4) - 31/12/2012; 2002, c. 33, s. 141 (3) - See: Table of Public Statute Provisions Repealed Under Section 10.1 of the Legislation Act, 2006 - 31/12/2012 2004, c. 31, Sched. 3, s. 2 - 01/01/2003 2006, c. 32, Sched. C, s. 2 (3, 4) - 01/01/2007; 2006, c. 33, Sched. A, s. 4 (1) - 01/04/2004; 2006, c. 33, Sched. A, s. 4 (2, 4) - 20/12/2006; 2006, c. 33, Sched. A, s. 4 (3) - 01/01/2009; 2006, c. 34, Sched. D, s. 94 (2, 4) - 01/07/2012 2008, c. 7, Sched. A, s. 3 - 14/05/2008; 2008, c. 19, Sched. A, s. 2 (1, 2) - 01/01/2004; 2008, c. 19, Sched. A, s. 2 (3) - 01/01/2005 2009, c. 18, Sched. 1, s. 2 - 05/06/2009 2010, c. 26, Sched. 2, s. 1 - 01/01/1998 2011, c. 9, Sched. 3, s. 1 (1, 2) - 01/01/2011 2012, c. 8, Sched. 1, s. 1 - 01/01/2010 2014, c. 7, Sched. 1, s. 1 - 24/07/2014; 2014, c. 11, Sched. 6, s. 1 - not in force 2015, c. 38, Sched. 1, s. 2 (1) - 01/01/2016; 2015, c. 38, Sched. 1, s. 2 (2) - 10/12/2015 2017, c. 14, Sched. 4, s. 1 - 30/04/2018 2018, c. 8, Sched. 1, s. 3 - 08/05/2018; 2018, c. 17, Sched. 2, s. 1 - 01/01/2019 2020, c. 36, Sched. 3, s. 3 - 01/01/2019 2021, c. 39, Sched. 2, s. 1 - 11/04/2022; 2021, c. 40, Sched. 1, s. 1 (1) - 01/09/2021; 2021, c. 40, Sched. 1, s. 1 (2) - 09/12/2021 3.1 Repealed:  2004, c. 31, Sched. 3, s. 3 (1). Section Amendments with date in force (d/m/y) 2002, c. 23, s. 1 - 09/12/2002 2004, c. 23, Sched. C, s. 1 - 01/01/2005; 2004, c. 31, Sched. 3, s. 3 (1) - 16/12/2004