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Community of Choice... for Business
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Taxes & Development Charges

Town Council has chosen to keep rates competitive.

Corporate Income Taxes

Level of Government Basic Rate
(2016)
Small Business Rate* (2016)
Federal 15% 10.5%
Provincial11.5% 4.5%
Combined26.5% 15%
*: After small business deduction

Source: Ontario Ministry of Finance and Canada Revenue Agency

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

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.

Whitby's Property Tax Rates (2016)

Property ClassTax Rate
Commercial 2.739308%
Industrial3.999524%
Residential1.294082%
Multi-Residential2.252502%

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 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, 12.2 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. More information on development charges is available at the Town of Whitby's website.

Development TypeDevelopment Charge
($ per sq.ft.)
Town of Whitby (July 1, 2016)
- Non-Residential Use
$2.92
Region of Durham (July 1, 2016)
- Industrial Use
- Commercial Use
- Institutional Use
$10.98
$13.55
$8.72

Development Charge Exemptions and Incentives

Certain developments may have exemptions or discounts from the stated Development Charges: 
  • Expansions of existing commercial buildings uses in the Downtown Whitby and Brooklin Community Improvement Areas are exempt from the Town's development charges for up to the lesser of 5,000 sf or 50% of the presently existing gross floor area (See the Town's Development Charges By-Law, Section 3.8)
  • The regional commercial development charge for office buildings greater than 25,000 sq. ft. is discounted by 25% for the water supply, sanitary sewerage, and roads components. This discount will be eliminated on July 1, 2017, as per Durham Regional By-Law #16-2013. More information on the Region of Durham's development charges is available at the Region of Durham website
Details on the Region of Durham's Development Charge exemptions and incentives can be found here