Optional Small Business Subclass Report

Ontario Small Business Subclass ReportA new report is now available to support municipalities in their evaluation and potential use of the optional small business subclass. 

The purpose of the report is to share approaches on developing, implementing and managing this new property tax policy tool. The report itself does not advocate for or against the use of the subclass. While it’s anticipated that only a small number of municipalities will implement the subclass, the report is a valuable resource for the municipal sector and a great example of collaboration.

The report was developed by a working group brought together to discuss local policy objectives and share timely feedback and guidance on if and how to design local programs. The group convened by MPAC included representatives from:

  • Association of Municipalities Ontario (AMO)
  • Municipal Finance Officers’ Association (MFOA)
  • Ontario Municipal Tax and Revenue Administrators (OMTRA)
  • Toronto Association of Business Improvement Areas (TABIA)
  • Ontario Business Improvement Area Association (OBIAA)
  • Representatives from Ontario municipalities

In addition, MPAC sent an online survey to Finance and Economic Development staff across all 444 Ontario municipalities to inform the group’s work.