A City of Toronto tax certificate is an official statement from Revenue Services showing what a specific property owes in municipal taxes, penalties, interest, and related charges as of the date it is issued. The city bundles it with utility account information through the Tax and Utility Certificate Service, so a single order covers both property taxes and utility balances tied to the address. Lawyers and lenders order one during almost every Toronto real estate closing to make sure no municipal debt quietly transfers to a new owner.
What the Certificate Shows
The certificate is a snapshot of everything the city has recorded against the property. It sets out the legal description of the land, the current year’s tax levy for municipal services and education, and any balances carried forward from earlier years. Interest and late-payment penalties appear as separate line items, so you can see exactly what it would take to bring the account current on the day the certificate was generated.
Local improvement charges also appear. These are special assessments the city adds to the tax roll for infrastructure work, such as sewer construction or sidewalk repairs, that directly benefits nearby properties.1City of Toronto. Committee of Revision Where taxes have been deferred under a municipal deferral program, Ontario law requires the treasurer to show the deferred amount and any accrued interest on the certificate as well.2Ontario.ca. Municipal Act, 2001, S.O. 2001, c. 25
How to Order One
You need two things before you start: the property’s full 21-digit assessment roll number and its municipal address including postal code.3City of Toronto. Tax and Utilities Answers The roll number appears on property tax bills, tax statements, and Vacant Home Tax notices.
Online
The city’s online portal accepts orders at any hour and takes payment by credit card. After you enter the property details and pay, the certificate arrives as a downloadable PDF within two business days.4City of Toronto. Tax and Utility Certificate Service This is the route most real estate lawyers use when a closing is on the calendar.
By Mail or Courier
You can also submit a request by mail or courier with a cheque payable to the Treasurer, City of Toronto.5City of Toronto. How to Request a Tax and Utility Certificate Processing takes up to 15 business days once the city receives the request, and the finished certificate is returned by mail. Confirm the current Revenue Services mailing address on the city’s certificate request page before sending anything; office locations have changed in recent years.
Fees and Turnaround
The certificate fee is set under City of Toronto Municipal Code Chapter 441, which governs municipal fees and charges.6City of Toronto. Toronto Municipal Code Chapter 441 – Fees and Charges The exact amount is shown when you begin an order on the city’s portal and is adjusted periodically through the municipal budget. Budget roughly $75 per certificate and confirm the current figure at the time of ordering.
The gap between the two channels is significant. Two business days online versus up to 15 business days by mail can add three full weeks to a file. For anything with a closing date attached, online is really the only workable option.
How Long a Certificate Stays Reliable
A certificate reflects the property’s status on the day Revenue Services generates it. Because taxes, interest, and penalties keep accruing, it becomes less accurate with time. For up to six months after the purchase date, you can call Revenue Services and request a verbal update on a certificate you have already bought.5City of Toronto. How to Request a Tax and Utility Certificate This helps when a closing gets pushed back and you need current figures without paying for a fresh certificate. Past six months, that option is gone and you order again.
The Vacant Home Tax Gap
The certificate has a blind spot worth knowing about. Toronto’s Vacant Home Tax declaration deadline falls at the end of April each year, and the city does not post VHT invoices to the tax roll until around May.7City of Toronto. 2025 Vacant Home Tax Declaration Period Now Open A closing that lands between January and May will produce a certificate that does not yet reflect any VHT liability from the prior year, because the charge has not been assessed. A seller could owe thousands in Vacant Home Tax that simply is not on the document. If you are buying in that window, verify the property’s occupancy status and whether a declaration was filed rather than relying on the certificate alone. The city’s online Property Tax Lookup can help confirm some of this using the roll number and owner details.
When the Certificate Shows Arrears
Outstanding taxes on a certificate do not kill a deal, but they change the math. The usual approach is for the seller’s lawyer to pay off all arrears from the sale proceeds at closing. When final assessments have not been issued, lawyers often negotiate a holdback: a portion of the purchase price is held in trust until the city confirms the exact amount, and if no final bill arrives within an agreed period, the holdback goes to the seller.
Ignoring arrears has consequences beyond the debt itself. The city charges a penalty of 1.25% on the first day taxes become overdue and again on the first day of each month the balance remains unpaid. Under Ontario law, a municipality can register a tax arrears certificate against a property’s title and eventually sell the land through a public tax sale if the cancellation price is not paid within the required timeframe.8Ontario.ca. O. Reg. 579/06 – Toronto Tax Sales Rules Tax sales are rare in Toronto, but a certificate showing years of unpaid balances is the first sign that a property may be heading that way. When arrears do appear, the certificate at least puts a number on the problem so both sides can negotiate an adjustment before closing.