Item - 2017.MM35.16

Tracking Status

  • City Council adopted this item on December 5, 2017 without amendments.

MM35.16 - Saving Toronto's Small Businesses and Character Streets with Intelligent Tax Reform - by Councillor Kristyn Wong-Tam, seconded by Councillor Michael Thompson

Decision Type:

City Council Decision

City Council on December 5, 6, 7 and 8, 2017, adopted the following:


1. City Council direct the Interim Chief Financial Officer to:


a.  undertake a review of various tax policy tools that can be used to provide relief to small business owners facing unsustainable Current Value Assessment-related tax increases;

b.  report back to the February 6, 2018 Executive Committee meeting with recommendations on which tool or tools would most effectively achieve this; and

c.  include evaluations and costing of the following specific mechanisms in the review:

1. the creation of a small business tax classification for independently owned, non-franchise businesses operating in a low-rise built-form context;


2. changes to commercial graduated tax rate bands to lessen the burden on small businesses by either adjusting the graduated rates or creating a third band;


3. a capping mechanism for properties experiencing Current Value Assessment-related tax increases substantially higher than average; and


4.  examining the frequency of Municipal Property Assessment Corporation's reassessment of Ontario property values to mitigate significant changes in assessment values.

Background Information (City Council)

Motions (City Council)

Motion to Waive Referral (Carried)

Speaker Nunziata advised Council that the provisions of Chapter 27, Council Procedures, require that Motion MM35.16 be referred to the Executive Committee. A two-thirds vote of the Council Members present is required to waive referral.

Vote (Waive Referral) Dec-06-2017 5:26 PM

Result: Carried Two-Thirds Required - MM35.16 - Waive referral
Total members that voted Yes: 35 Members that voted Yes are Maria Augimeri, Ana Bail„o, Christin Carmichael Greb, Shelley Carroll, Josh Colle, Joe Cressy, Vincent Crisanti, Janet Davis, Glenn De Baeremaeker, Justin J. Di Ciano, Frank Di Giorgio, Sarah Doucette, John Filion, Mary Fragedakis, Mark Grimes, Jim Hart, Michelle Holland, Jim Karygiannis, Norman Kelly, Mike Layton, Chin Lee, Josh Matlow, Mary-Margaret McMahon, Joe Mihevc, Denzil Minnan-Wong, Frances Nunziata (Chair), Cesar Palacio, James Pasternak, Gord Perks, Jaye Robinson, Neethan Shan, David Shiner, Michael Thompson, Lucy Troisi, Kristyn Wong-Tam
Total members that voted No: 5 Members that voted No are Paul Ainslie, Jon Burnside, John Campbell, Michael Ford, Stephen Holyday
Total members that were Absent: 5 Members that were absent are Gary Crawford, Paula Fletcher, Giorgio Mammoliti, Anthony Perruzza, John Tory

Motion to Adopt Item (Carried)
Source: Toronto City Clerk at