Welcome to PILT Applications On-line

On this site, municipalities and other taxing authorities across Canada have the option of submitting their applications for payments in lieu of taxes (PILT) on federal property in their jurisdictions over the Internet to the Payments in Lieu of Taxes Program of Public Works and Government Services Canada instead of through the mail.

PILT Applications On-line is part of the Government On-line initiative "to use information and communication technology to provide Canadians with enhanced access to improved citizen-centred, integrated services, anytime, anywhere and in the official language of their choice."

By offering an electronic option for applying for a payment in lieu of taxes, this password-protected site integrates the application process with the technology of the modern office. The application details can be completed on-line, and other documents which form part of the complete application, such as by-laws and spreadsheets of property data, can be included as attachments.

In addition to the on-line option, the website also provides a simpler, more efficient way to obtain and print the correct forms in a paper format, should taxing authorities want to mail or fax their PILT applications to Public Works and Government Services Canada. Every taxing authority that chooses to use the website will find it an accessible and secure option to submit their applications and a simple method to contact the appropriate PILT Office, should they have questions.

The following list includes frequently asked questions and their answers pertaining to the PILT Program and this site.

• What is PILT?
• Who can apply for PILT?
• Why does the Government of Canada pay PILT?
• How can an RTA apply for PILT on-line?
• Who should register as an RTA User?
• Can this web site be used to submit PILT applications related to real property owned by federal Crown corporations or agencies?
• How can I find out if my RTA has a PBN?
• Will the PILT payments be deposited electronically to my RTA's bank?

What is PILT?

PILT is the term used for the payments in lieu of real property taxes that the federal government makes to real property taxing authorities in which federal property is located across Canada. The program is administered by the Valuation and Payment in Lieu of Taxes Programs of Public Works and Government Services Canada.

Who can apply for PILT?

Every Canadian real property taxing authority (RTA) that hosts federal property in its jurisdiction may apply. RTAs include municipalities, school boards, provincial governments, services boards, First Nations bands and any other bodies authorized to levy and collect property taxes in Canada.

Why does the Government of Canada pay PILT?

Funds raised through property taxes are used by the RTAs to provide general services to their constituents. These include, but are not limited to, police services, fire and emergency services, ambulance services, library services, social services, parks and recreation services, waste disposal, road maintenance, etc. Each property, including the properties owned by the Government of Canada, pays a share of the cost of providing these services. Because the property of the Government of Canada is exempt from taxation under the Constitution Act, RTAs must make an application for a payment in lieu of taxes (PILT) under the Payments In Lieu of Taxes Act for federal property rather than issuing property tax bills.

How can an RTA apply for PILT on-line?

An individual representing the RTA must register with PILT Applications On-line to obtain a user ID and password before being able to log on to the PILT Applications On-Line to fill in and submit the RTA's application for PILT.

Who should register as an RTA User?

Since PILT payments are made only to real property taxing authorities for federal departmental property, or diplomatic property, in their jurisdiction, only authorized representatives of RTAs hosting eligible property should register with PILT Applications On-line.

Can this web site be used to submit PILT applications related to real property owned by federal Crown corporations or agencies?

No. This site may only be used to apply for PILT payments on the following types of property:

• Real property that is both owned by the Government of Canada and is administered by a government department, such as Public Works and Government Services Canada, National Defence and Transport Canada among others. This includes the Parks Canada Agency and the Canada Customs and Revenue Agency (CCRA).
• Diplomatic or Consular real property in Canada owned by foreign governments.

Applications on the following types of property should not be submitted through the web site:

• Real property owned and administered by Crown corporations, such as the Canada Post Corporation, the Canadian Broadcasting Corporation, or the Via Rail Corporation which are not included in the Government of Canada Departmental PILT program.
• Real property administered by federal agencies such as the federal Ports Authorities, among others

RTAs applying for payments in lieu of taxes on corporation property must continue to submit their application by mail directly to that Crown corporation or agency as in the past.

How can I find out if my RTA has a PBN?

You may contact the Contracts Canada InfoLine at 1 800 811-1148 or (819) 956-3440 (in the National Capital area). By providing them with the Business number your RTA uses to report to the Canada Customs and Revenue Agency (CCRA), they will conduct a search for you to determine whether or not your RTA has a PBN. If it does not, they will assist you in registering.

Will the PILT payments be deposited electronically to my RTA's bank?

You may choose to receive your PILT payments by cheque in the mail or by electronic data interchange (EDI) which will directly deposit payments into your taxing authority's bank account. For details on EDI and how to register click on Deposit of PILT by Electronic Data Interchange.