Taxes & Development Charges

Town Council has chosen to keep rates competitive.

Corporate Income Taxes

Both the federal and Ontario governments are reducing Corporate Income Taxes as follows:

Corporate Income Tax Rates (2013)

Source: Ontario Ministry of Revenue and Canada Revenue Agency

Ontario's corporate income tax rate (provincial and federal combined) is lower than any U.S. state, Japan or France. Capital taxes were eliminated on July 1, 2010.

Federal Taxes
Provincial Taxes

Payroll Taxes

Ontario's Employer Payroll Tax rates (pension, health and unemployment in total) are the lowest of all G7 countries.

Harmonized Sales Tax (HST)

The 13% Harmonized Sales Tax (HST) was introduced in Ontario on July 1, 2010. The HST replaces the federal goods and services tax (GST) and the provincial sales tax (PST). The HST is advantageous to businesses, as it provides tax credits for sales tax paid on many inputs and capital investments, reduces tax compliance costs and taxes that would otherwise have been included in supplier prices.

Land Transfer Tax

Ontario has a land transfer tax between 0.5% and 2% depending on the cost and use of the property. Tax on commercial and industrial property does not exceed 1.5%.

Property Tax

Whitby collects property taxes on behalf of the Town and the Region of Durham and education taxes on behalf of the Province. Whitby has lower Commercial Tax Rates compared to neighbours such as Oshawa, Toronto, Cambridge, Kitchener, Waterloo, and Hamilton.

Property Tax Rates (2012)

Whitby's Industrial Tax Rates are competitive with other Durham Region communities. Although Durham's Industrial Tax rates are higher than average, when tax dollars per square foot are compared, Durham's actual tax dollars are very similar to other municipalities as Durham's average assessments are materially lower.   For information on how the Industrial and Commercial property tax is computed, please click here (PDF, 9 KB).

Development Charges

Development charges are levied by the Town of Whitby and the Region of Durham to cover the costs of essential services including: fire, roads, storm water management, water supply, sanitary sewage, transit, and government services.

Non-Residential Use Development Charges (per sq. ft.)

Did you know?  In 2012, Whitby has lower Commercial Tax Rates compared to neighbours such as Oshawa, Toronto, Cambridge, Kitchener, Waterloo, and Hamilton.