A Toronto property tax certificate is a City of Toronto document confirming whether a specific property’s tax account is paid in full or carries arrears, interest, or other charges that would follow the land to a new owner. You order it from the city, usually online, using the property’s 21-digit assessment roll number, and pay a per-roll fee set each year under the Municipal Code. Lawyers request one before virtually every closing because unpaid property taxes attach to the property, not the former owner.
What the Certificate Tells You
The certificate is a snapshot of the property’s standing with the city on the day it’s issued. It shows the current status of the tax account, any upcoming due dates, and any outstanding balance, interest, special charges, or utility amounts that have been transferred onto the tax roll.1City of Toronto. Tax and Utility Certificate Service A clean certificate clears the way to close. If arrears show up, the seller’s lawyer typically pays them from the sale proceeds or the parties negotiate an adjustment on closing.2City of Toronto. Buying, Selling or Moving
What You Need Before You Order
The one piece of information every request turns on is the property’s 21-digit assessment roll number. It’s printed on the most recent annual or interim property tax bill. If you can’t locate a bill, MPAC’s “About My Property” portal lets owners look up assessment information, though logging in requires the roll number and access key from your Property Assessment Notice.3Municipal Property Assessment Corporation. About My Property
The city’s request form also asks for the full municipal address and postal code, your name, phone number, and email, your relationship to the property (owner, lawyer, financial institution), and the property type.1City of Toronto. Tax and Utility Certificate Service Check the roll number carefully. A wrong digit returns a certificate for the wrong property, and the fee is non-refundable.
What It Costs
Toronto charges two separate fees, one for a tax clearance certificate and one for a utility clearance certificate. The utility clearance certificate is $69.50 as of January 1, 2026.4City of Toronto. Water Rates and Fees The tax clearance fee is listed on the city’s property tax rates and fees page and is updated annually. Both are set under Toronto Municipal Code Chapter 441 and do not include HST.5City of Toronto. Toronto Municipal Code Chapter 441 – Fees and Charges Each certificate is priced per roll number, so a transaction covering more than one parcel means paying for each one separately. Confirm the current amounts on the city’s website before you submit, since the fees reset at the start of each year.
How to Order
Online
The city’s online certificate portal is the fastest route. Enter the property information, pay by credit card through the secure gateway, and you’ll get a confirmation number. The PDF certificate arrives within two business days and carries the same legal weight as a paper copy for closing purposes.1City of Toronto. Tax and Utility Certificate Service
By Mail
You can mail a completed request form with a cheque or money order payable to the City of Toronto to Revenue Services, 5100 Yonge Street, North York, Ontario, M2N 5V7.1City of Toronto. Tax and Utility Certificate Service Processing takes about ten business days, and the certificate comes back by standard mail. For anything time-sensitive, that’s too slow; lawyers almost always file online instead.
In Person
Inquiry and Payment counters accept certificate requests in person, Monday through Friday, 8:30 a.m. to 4:00 p.m.6City of Toronto. Property Tax Counter locations are listed on the city’s website. Bring the roll number, property address, and a payment method.
Verbal Updates Before Closing
Because the certificate reflects the account only on the date issued, a delayed closing can leave the numbers out of date. The city will give a verbal update on any certificate you’ve already purchased for up to six months from the purchase date. Call customer service and ask for the current account status.7City of Toronto. How to Request a Tax and Utility Certificate Many lawyers request this update on the day of closing to confirm nothing new has been added to the account.
Order the Utility Certificate Too
Unpaid water, sewer, and solid waste charges don’t stay on the utility account indefinitely. If a utility bill goes unpaid for 28 days past its due date, the city issues a notice requesting payment within 30 days. If the balance remains unpaid, the amount is added to the property tax account along with an administrative fee.8City of Toronto. Late Utility Bill Payments Once transferred, those charges carry the same penalty and interest treatment as unpaid property taxes.
This is why a tax certificate alone isn’t enough. The tax account can look clean while unpaid utility charges are still moving through the transfer process. A utility clearance certificate catches those amounts before they land on the tax roll and become the buyer’s problem after closing. The city’s guidance for buyers and sellers points to a combined “tax and utility certificate,” and the online portal lets you request both at once.2City of Toronto. Buying, Selling or Moving
What the Certificate Won’t Catch
A clean certificate doesn’t rule out a tax bill arriving after closing. MPAC can issue supplementary and omitted assessments for the current tax year and the two years prior, triggered by new construction, renovation, a change in use, or land that was left off the assessment roll. If the seller recently finished a renovation or added a basement apartment that MPAC hasn’t reassessed yet, the supplementary bill lands on whoever owns the property when it’s issued. The city advises buyers, and anyone who has made physical changes, to set aside funds for this possibility.9City of Toronto. Supplementary and Omitted Tax Bills A well-drafted purchase agreement will say who pays for a supplementary assessment triggered by work completed before closing.
Why Arrears on the Certificate Matter
Late payment charges accrue at 1.25 percent on the first day of default and again on the first day of each month the balance remains unpaid.10City of Toronto. Late Tax Bill Payments Over a full year, that’s an effective penalty rate of 15 percent. If a property accumulates two or more years of arrears, the city can register a Tax Arrears Certificate against the title. One year after that registration, the property can be sold at public sale unless the full cancellation price is paid.11City of Toronto. City of Toronto to Hold Property Sale to Recover Unpaid Taxes The certificate exists so a buyer never inherits that trajectory unknowingly.