Calgary Business Tax Exemption Bylaw

The City of Calgary exempts certain types of organizations from paying business tax in recognition that in some cases, the use of a property itself returns enough community benefit that the organization should be relieved of tax obligations. This reduces the tax burden on eligible nonprofit organizations so they can provide services, support and/or programs to Calgarians.

In 2009, The City of Calgary amended its Business Tax Exemption Bylaw. Under the new bylaw, organizations that are exempt from paying property tax under the Profincial Community Organizations Property Tax Exemption continue to be exempt from paying business tax to The City. In addition, the following types of organizations are also exempt: associations (trade, agricultural and professional), bingos, private clubs or groups, unions, and selected others. To apply for a business tax exemption, organizations need to determine their particular classification and submit an application to The City.

Resources:

Municipal Government Act Community Organization Property Tax Exemption Regulation