Business Occupancy Assessments

According to the Assessment Act, every person occupying or using any commercial property shall be assessed for a sum to be called business occupancy assessment. There are some exceptions which are outlined in the Assessment Act.

When commencing a business you must provide the following information to Assessment Services:

• the type and name of the business
• mailing address
• location of the business
• square footage occupied
• rent paid (where applicable)
• start date

The assessed business occupancy owner is required to notify their regional assessment office within 7 days of any opening and within 30 days of a closing or change in space occupied.

Business Occupancy Online Enquiry Form

Further Information

• Business Occupancy Assessments
• Business Occupancy Assessment Tax (BOAT)
• Phasing out the Business Occupancy Assessment and the Business Occupancy Assessment Tax
• Business occupancy assessment 25 % category
• Business occupancy assessment 50% category
• Business occupancy assessment 75 % category
• Seasonal Tourism Businesses
• Effects on other groups

Seasonal Tourist Business Designation

The deadline for application for a Seasonal Tourist Business Designation in the year 2008 is September 1 2007.

For further information on this program view the 2008 Seasonal Tourist Business Designation Application Form
(in reference to Bill No. 191 - Municipal Law Amendment (2005) Act)