CORPORATE

SERVICES

The Corporate Services department is responsible for providing financial reporting, policies and procedures, services and support to other town departments and external entities in order to ensure the town’s operations are effectively managed. Our major responsibilities include:

  • Providing information, reports and analysis to town Council, the public, and town departments regarding financial operations
  • Establishing, developing, and maintaining accounting systems and procedures related to financial activities for town operations
  • Billing and collecting property taxes, as well as water & sewer charges
  • Preparing the town’s annual financial statements, operating and capital budgets
  • Processing accounts receivable and accounts payable
  • Managing cash, investments and borrowing of funds
  • Maintaining corporate procurement and purchasing bylaw

We provide advice on financial matters to the Mayor, the Council and the town staff. Get in touch with us by contacting our Director of Corporate Services, Monika Malherbe.

  • Financials & Budget
  • Human Resources
  • Taxation
  • Water & Wastewater
  • Municipal Accommodation Tax
  • Energy Management

Financials &

TOWN BUDGET

The 2019 Budget is available below. For more information please contact our Director of Corporate Services, Monika Malherbe.

MONIKA MALHERBE
DIRECTOR CORPORATE SERVICES
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361 | ext. 225
Email: monika.malherbe@cochraneontario.com

THE FINANCIALS

Our FilePro document center stores copies of all past and present Town of Cochrane financial statements. Simple browse, view, and or download the town’s latest financial statements by clicking on the link below.

View Financial Statements

Human

RESOURCES

The Human Resources department manages the town’s most valuable resources; its employees. The department’s essential functions and areas of service are Town of Cochrane employee relations and benefits, corporate safety programs, as well as training and development initiatives.

JOIN OUR TEAM

Discover all the opportunities that are currently available within our organisation and click to your right to download our application form. Didn’t find what you were looking for? Check out the Jobs in Cochrane portal.

EMPLOYMENT AREAS

The employment areas that the Human Resources department is responsible for include the following sectors:

Responsible for

  • PUBLIC WORKS
  • WATER & WASTEWATER
  • ENGINEERING & ENVIRONMENTAL SERVICES
  • PARKS
  • ARENAS
  • MUNICIPAL PLANNING & DEVELOPMENT
  • FINANCIAL SERVICES
  • MUNICIPAL ADMINISTRATIVE SERVICES
  • FIRE SUPPRESSION SERVICES
JEAN-PIERRE COUSINEAU
HUMAN RESOURCE MANAGER
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361
Email: jp.cousineau@cochraneontario.com

APPLICATION FORMS

Looking to apply for a position within the town? Below are links to the most current application forms. Your first steps to being employed with the Town of Cochrane.

Employment Application
Summer Student Application

Municipal

TAXATION

The Corporation of the Town of Cochrane’s tax department operates within the Corporate Services division and is responsible for the billing and collections of all interim, final and supplementary property tax billing. The property tax department also complies with a number of provincially mandated programs including the commercial and industrial vacant unit rebate and the registered charity rebate programs.

Property tax adjustments, such as section 357/358 applications under the Municipal Act, Assessment Review Board decisions and request for reconsiderations that adhere to the Assessment Act, are all processed by the property tax department as well. The property tax department has three pre-authorized payment plans available to accommodate ratepayers with their budgeting processes.

WHERE TAX DOLLARS ARE SPENT

On the ‘Financial & Budget’ tab above, we have prepared a specific infographic that shares with you a summary of the town’s budget dynamics. This infographic and the financial numbers are based off of the fiscal year 2015.

HOW TAXES ARE CALCULATED

The amount of property tax payable on each property is the result of a calculation based on four variables:

  • The current value assessment of your property (provided by the Municipal Property Assessment Corporation – MPAC)
  • The tax class into which your property is classified
  • The tax rates for the applicable tax classes (approved annually by your elected Council)
  • The tax rate for the education portion of that class (received annually from the Province of Ontario)

Property taxes are calculated using the current value assessment of a property and multiplying it by the combined municipal and education tax rates for the applicable class of property. This calculation is on your tax bill that you receive in June each year.

FREQUENTLY ASKED QUESTIONS

  • How do I obtain information on my property taxes?

    You can access a wide range of tax information through our ‘Property Tax’ department section of the website, or you can contact our Property Tax Clerk.

  • When are the property taxes due?

    The Town of Cochrane has 4 installment dates per year for property taxes.

    Interim bills are mailed in January with the installment dates being the last business day in February & April*.

    Final bills are mailed in June with the installment dates being the last  business day in July & September*.

    Supplementary bills – installment dates vary pending delivery date.

    *these dates to not included any assessment adjustments due to assessment adjustments

  • How do I pay my property taxes?

    The Town of Cochrane offers a variety of tax payment options. Please refer to the ‘Tax Payments’ section for further details.

  • Who do I make the cheque payable to?

    All cheques must be made payable to the Town of Cochrane.

  • How can I obtain a tax receipt?

    Your final tax bill provides all information you require for income tax purposes. In the event that you require a reprint of the tax bill or an official tax receipt there will be a $10.00 administration fee.

    A receipt will be provided free of charge if you attend the Town Hall at the time of payment with a copy of your tax bill. At which time our staff would stamp your bill as payment received. This can also be done if you send your payment by mail and include the copy of your bill along with a self-addressed stamped envelope, at which time we would stamp your bill and return it to you by mail.

  • How do I sign up for the pre-authorized payment plan?

    To sign up to our pre-authorized payment plan (PAP), simply click here and complete the form. Once completed, return it to our office along with a ‘void’ cheque. See our Pre-Authorized Payment Plan section for further details.

  • How do I cancel my pre-authorized payment plan?

    To cancel your PAP plan all you need to do is provide a written request to remove the plan from your account. When an ownership change occurs, we automatically remove the plan from the account as soon as we receive notification from the lawyers involved in the sale transaction.

  • Does the tax department accept post-dated cheques?

    We do accept post-dated cheques for all payments.

  • How do I change my name or have a name removed from my tax account?

    Our tax system must match the information that was registered at the Land Registry Office. These changes must therefore be made at the Registry’s office. A copy of the completed transfer must then be submitted to the Property Tax department.

  • How much is a tax certificate?

    The Town of Cochrane has an administration fee of $50.00 per property tax roll for all tax certificate requests.

  • I removed my swimming pool, how can I receive my tax adjustment?

    Before making any changes to your property, please contact our Building & Planning department or visit them at the Cochrane Fire Hall. There is a section on our website dedicated to the Building Department. They will inform you of the process. The Property Tax department will then receive confirmation from the Building & Planning department and make all necessary adjustments once MPAC has adjusted the assessment, if applicable.

    RICHARD VALÉE
    CHIEF BUILDING OFFICER
    23 Fifth Street
    Cochrane, ON P0L 1C0
    Telephone: (705) 272-4346
    Email: richard.vallee@cochraneontario.com
  • If I build a garage or an extension to my house, will my taxes go up?

    Yes, this new structure will add value to your property which in turn will increase the assessed value. The assessed value is in turn multiplied by the set tax rate which gives you your total annual taxes.

UNDERSTANDING YOUR TAX BILL

Image
A | PROPERTY IDENTIFICATION

Contains the identification information of the property which includes the roll number, mortgage company and number, owner's name and mailing address, as well as the property location and description.
B | TAX CLASS

Lists the classification(s) of your property. The tax class codes are broken down by class, qualifier and education support. The class codes are either 2 to 4 alpha and/or numeric codes. These classifications are assigned by MPAC.
C | VALUE

This shows the current value assessment (CVA) of your property as assessed by the Municipal Property Assessment Corporation (MPAC).
D | MUNICIPAL OR EDUCATION RATES & LEVIES

Provides a breakdown of your property taxes. The municipal tax rates are set by your elected town Council, while the Education Tax rates are set by the Province. The rates are multiplied by your current value assessment.
E | SPECIAL CHARGES OR CREDITS

Shows any charges or credits that are specific to your property.
F | SUMMARY

Summarizes your total taxes levied, your total special charges and credits, and any capping adjustments. The total amount due for your billing is also noted in this area. Information on the total yearly taxes can also be found in this section, as well as any carry forward amounts.
G | PAYMENT STUBS

Payment stubs are to be submitted along with your payment. The bar codes on the stubs facilitate data entry when making payments at Town Hall. Please retain your final bill for income tax purposes. Any reprint creates a $10.00 administration cost.

SUPPLEMENTARY & OMITTED TAX BILLS

  • What is a supplementary assessment?

    A supplementary assessment is an additional (increase in value) resulting from property improvements or changes, which were not reflected in the property tax bill for the current year and occurred after the return of the assessment roll. A supplementary assessment can be processed for the following reasons:

    • There is an increase in property value because of a new building or improvement;
    • A property ceases to be exempt from taxation or ceases to be eligible for assessment at the farm value, managed forest, or conservation lands;
    • A property ceases to be classified in a subclass of real property, farmlands awaiting development, commercial or industrial vacant land;
    • A property becomes liable for taxation in a different property class.
  • What is an omitted assessment?

    An omitted assessment is an additional assessment resulting from building a new home or addition, which was not previously recorded on the annual assessment roll. An omitted assessment can be processed for the current year and two preceding years for the following reasons:

    • There is an increase in property value because of a new building or improvement;
    • To assess and classify land that was previously exempt;
    • A property ceases to be classified as managed forest or conservation land.
  • How do the supplementary or omitted assessments work?

    When the town issues a building permit, there will most likely be a value change in the property, which creates a supplementary or omitted assessment. Your property assessment will need to be updated to reflect the completed work as a result of the building permit. The Municipal Property Assessment Corporation (MPAC) will mail you a supplementary or omitted assessment notice. The supplementary or omitted Tax Bill will follow shortly after the MPAC notice is received.

  • What is a supplementary or omitted tax bill?

    For taxation purposes, you will receive a tax bill at a later date called a ‘supplementary’ tax bill. The supplementary tax bill will reflect the additional change in your assessment and taxes owing will be adjusted accordingly.

    If the supplementary or omitted tax bill is for a new home, you, as the owner, will be responsible from the effective date of occupancy and/or possession; therefore, creating multiple year supplementary or omitted tax bills.

  • How is a supplementary tax bill calculated?

    Supplementary tax is determined by multiplying the supplementary assessment (increase in value) by the tax rate and prorating this amount based on the number of days the building has been completed or occupied for the year.

  • Does the notice mean that my property taxes will Increase?

    If the supplementary notice is for additions or improvements to your property then your taxes will increase. Keep in mind that your land may have been previously assessed, your supplementary or omitted tax bill will only be for the structure portion of the property. Meaning future years will combine these two assessments.

    If your supplementary notice is only for a change in classification, the municipality applies a new tax rate to your property and adjusts the previous calculation with the new information supplied by MPAC. The new tax rate could be higher or lower than what was previously billed. Retain all your MPAC forms to verify your data agrees with all affected documents.

  • When must the supplementary tax bill be paid?

    The bill must be paid by the due date indicated on your tax bill. Additional assessment occurring from building a new home or addition can result in a supplementary tax bill that can amount to thousands of dollars. It is wise to plan for this billing as soon as you start work on your property by putting money aside on a monthly basis to pay the bill when it comes due.

    Note: If you are enrolled in the pre-authorized payment plan, any supplementary tax bill issued must be paid separately by the due date indicated on your tax bill, unless notified differently by our office. Should this be your case, please contact the Tax department to discuss the possibilities.

ADDRESS CHANGES

STAYING UP TO DATE

In order for the town to maintain an accurate and up to date database for property taxes, we must receive notification of any mailing address changes. Please take note that the Water & Sewer mailing data is taken from the property tax department mailing data.

It is the responsibility of the property owner to notify us of any changes that affect their mailing addresses. Failure to receive a tax bill does not absolve a taxpayer from responsibility for payment of taxes or penalty & interest charges.

REQUEST FORM

Should you require an address change on your property, please notify us by completing the ‘Change of Address‘ form found at the link below.

Address Change Form

TAX CLASSES

MPAC CLASSIFICATIONS

All properties in Ontario are assigned property tax classifications by MPAC. The classifications are 3 or 4 alpha or numeric codes with each letter or number holding a specific meaning.

  • The first letter in your tax class = Realty Tax Class
  • The second letter (or number) in your tax class = Realty Tax Qualifier
  • The third and or fourth letters in your tax class = Realty Education QualifierPro

The tables below display each categorized property classifications, qualifiers, and education codes user for the Town of Cochrane.

Residential

RTEP Residential, Taxable, English, Public Support
RTES Residential, Taxable, English, Separate Support
RTFP Residential, Taxable, French, Public Support
RTFS Residential, Taxable, French, Separate Support

Multi-Residential

MTEP Multi-Residential, Taxable, English, Public Support
MTES Multi-Residential, Taxable, English, Separate Support
MTFP Multi-Residential, Taxable, French, Public Support
MTFS Multi-Residential, Taxable, French, Separate Support

Farmland

FTEP Farmland, Taxable, English, Public Support
FTES Farmland, Taxable, English, Separate Support
FTFP Farmland, Taxable, French, Public Support
FTFS Farmland, Taxable, French, Separate Support

Commercial

CTN Commercial, Taxable, No Support
CUN Commercial, Taxable, Excess Land, No Support
CXN Commercial, Taxable, Vacant Land, No Support
STN Shopping Centre, Taxable, No Support
XTN Commercial, New Construction, Taxable, No Support
XUN Commercial, New Construction, Excess, Taxable, No Support
XXN Commercial, New Construction, Vacant, Taxable, No Support

Industrial

ITN Industrial, Taxable, No Support
IUN Industrial, Taxable, Excess Land, No Support
IXN Industrial, Taxable, Vacant Land, No Support
LTN Large Industrial, Taxable, No Support
LUN Large Industrial, Excess, Taxable, No Support

Managed Forest

TTEP Managed Forest, Taxable, English, Public Support
TTES Managed Forest, Taxable, English, Separate Support
TTFP Managed Forest, Taxable, French, Public Support
TTFS Managed Forest, Taxable, French, Separate Support

Pipelines

PTN Pipeline, Taxable, No Support

TAX RATES

RESIDENTIAL TAX FORMULA

The basic formula used to calculate the residential tax rate is as follows:

  • Amount to be raised by taxes / total weighted assessment = Residential Tax Rate

Once the residential tax rate has been determined, all other class tax rates will be calculated using this tax rate base and an allowable tax ratio predetermined for each class.

The amount to be raised by taxes is calculated by looking at all funds that must be raised on the Council approved budget prepared by Corporate Services department. This results in the total amount to be raised through taxation.

MUNICIPAL TAXATION BYLAWS

Below is a table of necessary yearly municipal taxation bylaws for the Town of Cochrane. Simply click on any of the available years to access the relative documentation for that fiscal.

Tax Bylaws

Tax Capping Limits Tax Ratios Tax Levies Tax Rates
       
  2019
2018
2017
2016
2015 2015 2015 2015 
2014 2014 2014 2014

PAYING YOUR TAX BILL

DUE DATES

Property tax bills are mailed twice a year. The first bill is the interim tax bill to assist municipalities until the final tax billing process is completed by the Corporate Services department. The interim tax bill is calculated using the current year assessment roll and a portion of the prior year’s tax rate (50%). It is mailed in early January with two installment dates:

  • Last business day of February
  • Last business day of April

The second bill is the final tax bill, which is calculated by taking the current year assessment roll and the final tax rates as established by Council. It is mailed in June with two installment dates:

  • Last business day of July
  • Last business day of September

When payment is received by mail it is processed on the same day. Please ensure your payment has ample time to be delivered prior to your installment due date.

PENALTIES & INTEREST

The penalty charge for late tax payments is 1.25% multiplied by the outstanding tax levies calculated on the first business day of each month. Interest is charged on prior year levies that remain outstanding, also at a rate of 1.25%.

PAYMENT APPLICATION REGULATIONS

Property tax payments are legislated to be processed and applied in the following order:

  1. Interest year three
  2. Interest year two
  3. Penalties
  4. Levies year three
  5. Levies year two
  6. Current year levies

These rules apply to all property tax payments received and cannot be altered.

NOTICE OF TAX ARREARS & REMINDER NOTICES

The Town of Cochrane issues reminder & arrears notices for past due levies during the following months:

  • MAY: Reminder NoticeSent after the 2 interim billing installment dates have passed
  • OCTOBER: Reminder Notice | Sent after the 2 final billing installment dates have passed
  • NOVEMBER: Arrears Notice | Encouraging propmpt payment and urges contact with the tax department
  • DECEMBER: Tax Sale Registration Pending Notice | These notices are the first step in the tax sale registration process. Should you receive this notice, the Town of Cochrane Property Tax department urges you to contact us promptly to avoid tax registration and additional tax sale processing fees.

OFFICIAL TAX RECEIPTS & BILLS

Effective April 1, 2019, taxpayers must now pay a fee of $12.00 in order to receive a formal receipt for income tax purposes, reprint of their tax bill, or any other information which appears on the final tax bill.

All taxpayers may receive a receipt, free of charge, at the time of payment by providing the office with a self-addressed stamped envelope or by attending Town Hall. If you have paid your property taxes by cheque, your cheque acts as your receipt.

PLEASE NOTE: You may bring in the final tax bill to Town Hall and request that the Property Tax department confirm payment is all up to date, as well as stamp your bill as ‘paid’ at no charge.

Payment Options

IN PERSON

Pay in person by visiting the municipal office, open Monday to Friday from 8:30am to 4:30pm. Kindly note that the office is closed for lunch between 12:00 – 1:00 Daily.  You can pay in the following ways:

  • Cash
  • Cheque
  • Money Order
  • Debit (no credit card payments will be accepted)
TOWN HALL DEPARTMENT
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361
Fax: (705) 272-6068
Email: townhall@town.cochrane.on.ca

PAYMENT APPLICATION & LATE PAYMENT CHARGES

Payments must be received on or before the due date to avoid late payment charges. Postdating your cheque for the due date and mailing as soon as possible is recommended. If paying online, please be aware of your bank’s processing times. Payments will be recorded as of the date of the teller stamp or bank confirmation page (include processing time) confirming payment.

PLEASE NOTE: Changes to Canada Post mail pick-up and sorting may require you to mail your tax bill well in advance of the due date.

PRE-AUTHORIZED PAYMENT PLANS

Below are three available payment plans that allow for tax bill installment methods:

  • INSTALLMENT PLAN: Payments that pay four installments each year coinciding with the billing dates on your tax bills
  • MONTHLY PLAN: A 10-month plan where payments for February, March, April, May, June cover your interim tax bill, and are withdrawn from your bank account on every 15th of the month. The payments for July, August, September, October, and November cover of your final tax bill and are also withdrawn from your bank account on the 15th of every month.
  • ARREARS PLAN: A plan where payment amounts of your choice are withdrawn from your bank account on the last business day of each month.

PLEASE NOTE: There is a $40.00 NSF charge for any rejected payments. In addition, after 2 infractions the PAP option is removed and will no longer be a payment option for the ratepayer.

TELEPHONE & INTERNET BANKING

Tax payments may be made over a secure internet site by registering with your financial institution for online banking services.

PLEASE NOTE: When asked for an account number, you must enter your property roll number (found on your tax bill). Do not include ‘5639’ in the 15 digit field. For example, if we use the tax bill sample above the roll number, which is essentially your account number, would be 010001294000000.

5639 010001294000000 – the bold is your roll number

FINANCIAL INSTITUTION

Payments may be made at CIBC, Scotiabank and Caisse Populaire on or before the due date. Taxpayers are required to present their tax bill at the time of payment. The financial institution may charge a fee for this service.

POST-DATED CHEQUES

Please make cheques payable to the ‘Town of Cochrane‘. Please write your property tax roll number on the front of your cheque and be sure to enclose your property tax bill installment stubs.

MORTGAGE COMPANIES

Ask your mortgage company to arrange for payment of property taxes as part of your monthly mortgage payments.

TAX REBATES & REDUCTIONS

VACANT UNIT REBATE

Section 364 of the Municipal Act, 2001 provides for rebates to vacant business units at the same percentage as discounts afforded to property owners of vacant and excess land. These percentages are 30% for commercial properties and 35% for industrial properties.

Property owners who are eligible for a rebate must submit an application to the municipality each year that a building, or portion of a building, is vacant. To be eligible for a rebate, a building or portion of a building must satisfy the following:

  • BUILDINGS THAT ARE ENTIRELY VACANT: A whole commercial or industrial building will be eligible for a rebate if the entire building is vacant for at least 90 consecutive days.
  • BUILDING THAT ARE PARTIALLY VACANT: A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days it was:
    • A: Unused and clearly delineated or physically separated from the used portions of the building.
    • B: Either capable of being leased for immediate occupation, or not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovation or was unfit for occupation.
  • A PORTION OF AN INDUSTRIAL BUILDING WILL BE ELIGIBLE FOR A REBATE IF, FOR AT LEAST 90 CONSECUTIVE DAYS, IT WAS:
    • A: Unused and clearly delineated or physically separated from the used portions of the building.

The deadline to submit an application for a tax year is February 28th of the following year.

CHARITABLE ORGANIZATIONS REBATE

Under Section 361(1) of the Municipal Act, 2001, every municipality shall have a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy.

The program is applicable to registered charities that are tenants in a commercial or industrial class property. Deadline for the current year is February 28th of the following year. The minimum percentage prescribed for the calculation of a rebate is 40%.

Registered charities must apply every year for the rebate by completing an application and submitting it to the Property Tax department prior to the deadline.

PROPERTY TAX CLERK
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361 | ext. 226
Fax: (705) 272-6068
Email: kaela.girard@cochraneontario.com

APPLICATION FORMS

Below are links to the vacant unit rebate guide and application form. If you believe to be eligible, please download a form, fill it out, and submit it to our Property Tax Clerk.

Vacant Unit Rebate Program
Vacant Unit Rebate Application

TAX CERTIFICATES

A FORMAL REQUEST

The Town of Cochrane, under the Freedom of Information Act cannot release tax information to the public without a formal request for a Tax Certificate. A written request must be submitted to our office along with a payment of the user fee.  Effective April 1, 2019 the amount of the Tax Certificate is $60.00 per property tax roll.   Tax Certificates can now be paid using a credit card as well as cash or cheque.

Once the information has been processed, we forward the certificate by email. We ask that all requests be received a minimum of 5 days before the required deadline to allow staff sufficient time to prepare the certificate.

PROPERTY TAX CLERK
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361 | ext. 226
Fax: (705) 272-6068
Email: kaela.girard@cochraneontario.com

CERTIFICATE REQUEST

Please send your requests to the Property Tax department or email your request to our Property Tax Clerk, with a PDF of your law office letterhead, as well as a PDF of the cheque that is paying the tax certificate fee.  Our office now accepts credit card payment for the Tax Certificate fee for your convenience.

TAX SALES

UNPAID PROPERTY TAX

If property taxes remain unpaid for a specific period of time, the Municipal Act, 2001 governs the circumstances under which the property may be sold by the Town of Cochrane. The Town may register a Tax Arrears Certificate against title if property taxes remain unpaid for the three years prior to January 1 of any year. These time lines apply to both residential and non-residential classes of property.

A Tax Arrears Certificate indicates that the property will be sold if the cancellation price is not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted unless the owner has entered into an extension agreement with the Town before the expiry of the one-year period.

The Town may advertise the property for sale for non-payment of taxes if the ‘cancellation price’ is not paid within one year of registration of the certificate. Advertisements are generally published in the Cochrane Times Post for four consecutive weeks and the Ontario Gazette for one week. Tender packages may be found online or at Town Hall.

For legislation governing the tax sale process, including definitions, please refer to the Municipal Act, 2001, S.O. 2001, c.25, including Ontario Regulation 181/03.

PROPERTY ASSESSMENTS

ASSESSMENT HISTORY

For years, properties in Ontario have been assessed to determine their municipal taxation level. In 1970, the government of Ontario took over municipal assessments in order to standardize the process across the province. In 1998, responsibility for property assessment was transferred to the Municipal Property Assessment Corporation (MPAC).

MPAC is a not-for-profit corporation created by the Province delivers a broad range of assessment services to municipalities, all of which are members of the Corporation. They are responsible for assessing all properties in Ontario. These values are provided to municipalities on annual assessment rolls. Municipalities and the Province use these values when they calculate property taxes and education taxes.

HOW ASSESSMENTS ARE DONE

The onus is on the ratepayer to ensure that MPAC has all the correct data in order to appropriately assess your property. Please review your MPAC details online using the ‘About My Property‘ option available to all property owners. You will find your username and password on your property assessment notice mailed to you in November. Should you require assistance, please use MPAC website to guide you. If you have filed a ‘Request for Reconsideration’, your status is now available at aboutmyproperty.ca.

To establish your property’s assessed value, MPAC analyzes property sales in your area. These sales provide a basis for the assessed values of similar properties. MPAC continually collects information about properties to ensure that those with similar features (age, size, location, construction, etc.) have similar assessed values. This method (Current Value Assessment) is used by assessment jurisdictions in most provinces and other countries. The Assessment Act requires that your property’s assessed value be based on what it would likely have sold for on a specific date.

There are five major factors that usually account for 85% of the value:

  1. Location
  2. Lot dimension
  3. Living area
  4. Age of the property, adjusted for renovation and additions
  5. Quality of construction

Other features that may affect value include:

  • Number of bathrooms
  • Fireplaces
  • Finished basements
  • Garages
  • Pools
  • Waterfront properties

Site features can also increase or decrease the assessed value of your property such as:

  • Traffic pattern
  • Corner lot properties
  • Proximity to a golf course, hydro corridor, railway, or green space

For information regarding your property assessment, please contact the Municipal Property Assessment Corporation (MPAC).

MUNICIPAL PROPERTY ASSESSMENT CORPORATION
PO Box 9808
Toronto, ON M1S 5T9
Telephone: (866) 296-6722
Fax: (866) 297-6703
Website: mpac.ca
Email: enquiry@mpac.ca

LINKS & DOCUMENTS

Below are important links and documents related to property assessments with the Municipal Property Assessment Corporation.

Market Change Profile
Assessment Notice | English
Assessment Notice | French
Request for Occupant Form

ASSESSMENT ISSUES

You may contact MPAC to discuss your assessment or verify details about your property. If you have concerns about your assessment, you may ask MPAC for a reconsideration of your assessment. There is no fee for a ‘request for reconsideration’ (RFR). The deadline is March 31st of the taxation year. You can find RFR applications on the MPAC website. If you do not have access to the Internet, MPAC will send you a copy of the form by mail or fax.

ASSESSMENT REVIEW BOARD

If you wish to file a formal complaint with the Assessment Review Board (ARB). The ARB is an independent tribunal of the Province of Ontario. Starting in 2009, if your property or a portion of it is classified as residential, farm or managed forest, you must first complete the RFR process with MPAC before you are eligible to file an appeal with the ARB.

Application forms can be obtained by contacting the ARB by telephone, by visiting the ARB website, or can be picked up at the local MPAC office. There is a fee for filing a complaint with the ARB. Please contact the ARB for applicable fees. The deadline for filing a complaint for the current tax year is 90 days after MPAC has notified you of its decision on your RFR or March 31st of the taxation year if your property has no residential, farm or managed forest classification.

Both the property owner and MPAC will be asked to appear at a hearing to present evidence to support their arguments. The decision of the Board is final and binding on both parties. You can find out more about the assessment appeal process on the ARB website or by calling their toll free number at (800) 263-3237.

Water &

WASTEWATER BILLING

The Town of Cochrane water and sewer billing is handled under Corporate Services and is responsible for the billing and collection of metered water billings in the urban service boundary of the town.

APPLICABLE LINKS

Below are links to appropriate application forms and details connected to available municipal water & wastewater services. All forms can be downloaded to your computer and can be filled, printed and submitted to the Corporation of the Town of Cochrane.

2017 Rates
Services Contract
Banking Payee Details
Pre-Authorization Payment
Water On/Off Request
E-Billing Registration Form
LINDA CHEFF
WATER & WASTEWATER BILLING CLERK
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361 | ext. 232
Fax: (705) 272-6068
Email: linda.cheff@cochraneontario.com

INFRASTRUCTURE SERVICES

The Water and Wastewater services department works hard to ensure that safe, potable water is delivered to all locations within its distribution system. To learn more about the service and available programs, visit the Infrastructure Services section.

Learn More

Municipal

ACCOMMODATION TAX

On Thursday November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT). On June 25, 2019, Cochrane Town Council approved the adoption of a mandatory Municipal Accommodation Tax of 4% effective July 1, 2019 in the Town of Cochrane. The Municipal Accommodation Tax will support the costs of promoting Cochrane as a tourism destination. All accommodation providers doing business and/or facilitating business transactions within the boundaries of the Town of Cochrane, are obliged by law to collect and remit a 4% Municipal Accommodation Tax (MAT) on all room revenue sold for overnight accommodation.

Revenues generated from other hospitality services including, but not limited to, meeting room rental, food & beverage, room service, laundry service, parking etc. will be excluded from the Municipal Accommodation Tax. This tax is applicable to all accommodations under 30 days at hotels, motels, resorts, inns, individual accommodators using a common platform marketplace service, as well as other accommodators not previously excluded.

The Municipal Accommodation Tax revenue will be provided in part, to the Cochrane Tourism Association for the purposes of promoting and growing the tourism industry in Cochrane. A portion of the revenue will remain with the municipality and used to promote and grow tourism in Cochrane as well.

The Municipal Accommodation Tax came into effect on July 1, 2019 and will be charged at a rate of 4% for the overnight accommodation portion of your bill. The Municipal Accommodation Tax is HST applicable if the business is an HST registrant.

Information for Owners

Important details:

  • Implementation date of the Municipal Accommodation Tax (MAT) is July 1, 2019
  • All guest invoices are to include a line for “Municipal Accommodation Tax” as of that date
  • Remittances to the Corporation of the Town of Cochrane must be made through their defined process by the last business day of the month following the quarterly reporting period
  • The four percent (4%) MAT applies only on the room cost portion of overnight accommodation of all guest invoices
  • Late remittances will be charged an interest rate of 1.25% per month, in accordance with regular municipal interest rate for late charges

On November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT). On June 25, 2019, Cochrane Town Council approved the adoption of a mandatory Municipal Accommodation Tax of four percent (4%) effective July 1, 2019 in the Town of Cochrane.

As an accommodation provider doing business and/or facilitating business transactions within the boundaries of the Town of Cochrane, you will be obliged by law to collect and remit a four percent (4%) Municipal Accommodation Tax (MAT) on all rooms sold for overnight accommodation. Revenues generated from other hospitality services, including but not limited to such things as meeting room rentals, food & beverage, and room service, laundry services, internet access, parking etc. are excluded from the MAT.

The MAT is applicable to all accommodations under 30 days at hotels, motels, individual accommodators using a common platform marketplace service, as well as other accommodators not included in the exemption list. This exemption list is based on exemptions provided under the provincial regulation, as well as that approved by Cochrane Town Council,

All accommodation providers need to register their establishment with the Town of Cochrane by submitting a completed Accommodation Establishment Form with the Town before July 15, 2019. New establishments shall register within thirty (3o) days of the date of the commencement of their business.

As a MAT collector, there will be some responsibilities placed upon you regarding verified annual room revenue statements to ensure the proper amount of taxes are collected and remitted.

Should you have any questions, please feel free to contact the Town of Cochrane at mat@cochraneontario.com

Frequently Asked Questions

FAQ – Providers/Owners

1.         What type of accommodations are exempted from the Municipal Accommodation Tax (MAT)?

  • Accommodations that are rented by the month 30+ days
  • Lodgings provided to students by a university, college or post-secondary while the student is registered at and attending the institution.
  • Every hospital referred to in the list of hospitals and their grades and classifications maintained by the minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a license issued under the Private Hospitals Act
  • Every long-term care home as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement home and hospices
  • Accommodations paid for by a School Board as defined in subsection 1 (1) of the Education Act.
  • Treatment centers that receive provincial aid under the Ministry of Community and Social Services Act
  • Every house of refuge, or lodging for the reformation of offenders
  • Every charitable, non-profit philanthropic corporation organized as shelters for the relief of the poor or for emergency
  • Every tent or trailer sites supplied by a campground, tourist camp or trailer park
  • Every accommodation supplied by employers to their employees in premises operated by the employer
  • Every hospitality room in an establishment that does not contain a bed and is used for displaying merchandise, holding meetings, or entertaining

2. How much is the Municipal Accommodation Tax (MAT) and how is it applied? 

The MAT rate is four percent (4%).

The MAT applies on the purchase price of accommodation(s) for continuous stays of 30 days or fewer. Revenues generated from ancillary services, including but not limited to such things as meeting room rentals; food and beverage; mini bar; internet; telephone; and room service will be excluded from the MAT.

All guest invoices should include a separate line for Municipal Accommodation Tax as of July 1, 2019.

If the accommodation was booked and paid in full prior to July 1, 2019, the tax will not be applicable. If it was booked before July 1, 2019 but paid on July 1, 2019 or later, the tax is applicable.

Harmonized Sales Tax (HST) is applicable to the MAT.

3. Is the Municipal Accommodation Tax (MAT) a voluntary or mandatory tax?

The MAT is mandatory pursuant to Town of Cochrane Bylaw 1377-2019

4. How do I remit the Municipal Accommodation Tax (MAT)?

 Providers will use the remittance form and instructions to file their MAT return for the quarterly reporting periods.

January 1 – March 31: Due April 30

April 1 – June 30: Due July 31

July 1 – September 30: Due October 31

October 1 – December 31: Due January 31

Where the deadline falls on a Saturday, Sunday or holiday, the deadline shall be the last business day of the month in which the remittance is due.

Payments must be made by way of cheque payable to The Corporation of the Town of Cochrane at the same time as the remittance form is due. Other options for payment such as EFT and electronic filings will be explored at a later date.

Payment of the MAT is not to be included with any other payments, such as property taxes.

5. Where do I send my Municipal Accommodation Tax (MAT) remittance information?

Providers may submit their remittance form with payment by mail to:

Corporation of the Town of Cochrane

171 Fourth Avenue

Cochrane, Ontario

P0L 1C0

Alternatively providers are able to email their remittance form to mat@cochraneontario.com on or before the due date. Payment by way of Cheque will still be required to be delivered to the address noted above.

6.         Are bookings which were prepaid prior to the enactment of the by-law exempt from Municipal Accommodation Tax (MAT)?

If the accommodation was booked and paid in full prior to July 1, 2019, the tax will not be applicable. If the accommodation was booked before July 1, 2019 but paid in part or in full on July 1, 2019 or later, the full MAT will be applied to the purchase price of the accommodation.

7.  What happens to the funds generated through the Municipal Accommodation Tax (MAT)?

The MAT will support important Town of Cochrane tourism programs and contribute to a strong and vital community. One half of the net MAT revenue will be shared with the Cochrane Tourism Association (CTA) to support their promotion and development of Cochrane tourism. The other 50% of net MAT revenue will remain with the Town to provide funding for future project/initiatives which aim to support tourism.

8. How do refunds and no shows affect the amount of Municipal Accommodation Tax (MAT) I remit?

If the Municipal Accommodation Tax was added to an invoice which was paid by a guest, and you subsequently issue a full or partial refund on that accommodation charge, the customer should also be refunded the applicable amount of MAT that corresponds to the refund amount. If the refund occurs after you have remitted the MAT, you can adjust the MAT submission the following month noting the refund in your submission documentation.

If you experience no shows and your policy is to charge a portion of the room rental as a penalty, then the MAT should also be charged to the no show portion.

9.         Do I need to prepare a monthly report if I did not collect any Municipal Accommodation Tax (MAT) that month?

Yes, you will need to file a MAT remittance for each reporting period regardless of whether there was any MAT charged and collected.

10.  Is there an auditing process to verify monthly submissions?

Yes, providers will be required to provide upon request documents necessary to support the information on their MAT remittances.

The Town or a third party designate shall be granted access to enter the business premises for the purpose of inspecting documents to ensure compliance with its by-law and will have the authority to audit and request information from any provider, including:

  • Audit or examine the books and records that relate to the amounts payable to the Town; and
  • Require a provider to produce all documents required by the Town for an audit and to answer all questions relating to the audit and give all reasonable assistance with the audit.

11.        Under what authority does the provider have to charge and collect the Municipal Accommodation Tax (MAT)?

Pursuant to Town of Cochrane Bylaw 1377-2019. This bylaw is pursuant to Ontario Regulation 435/17.

12.        Are other hotel charges exempt from the Municipal Accommodation Tax (MAT)? 

Revenues generated from ancillary services, including but not limited to such things as meeting room rentals; food and beverage; mini bar; internet; telephone; and room service will be excluded from the MAT provided they are itemized separately on the invoice.

13.        Is HST charged on top of the Municipal Accommodation Tax (MAT)?

Harmonized Sales Tax (HST) is applicable to the MAT.

14.        Does the Municipal Accommodation Tax (MAT) get applied to the rental of a hotel’s boardroom or banquet room?

Not necessarily, the MAT is applicable only to the purchase price of accommodation.

15.        What happens if I am late in submitting my return? 

Interest and penalties will apply on any overdue remittance as follows:

  • Penalty calculated as 25% on the amount of any Municipal Accommodation Tax (MAT) due and owing on the first day of default; and
  • Interest calculated as 1.25% per month on the amount of any MAT due and owing from the first day of each month subsequent to the date of default up to and including the month in which the tax is paid in

Failure to file and remit as required may result in MAT assessments imposed by the Treasurer. Interest and penalty will apply once amounts are determined.

16. What if I have more questions.

Please email inquiries to mat@cochraneontario.com

17.        Do I need to disclose the Municipal Accommodation Tax (MAT) on the invoice or receipt that is provided to the guest?

All guest invoices should include a separate line for MAT as of July 1, 2019.

18.        Am I able to deduct commission or other charges paid to a 3rd party who collected the booking for the room revenue used to calculate the Municipal Accommodation Tax (MAT)? 

No the revenue used to determine the MAT is the gross purchase price of the accommodation. Costs incurred by the provider to secure the accommodation are not deductible against the MAT revenue base.

19.              What if a provider uses a 3rd party booking company to secure reservations?

The party responsible for providing the accommodation is also responsible for the collection and remittance of the MAT.

20.           Is MAT charged for first 29 days and not on 30 days onward for stays greater than 30 days?

No, the entire stay is exempt from the MAT.

21.           If a guest’s stay begins prior to July 1, 2019 and ends after July 1, 2019, is the MAT charged when their stay begins?

The MAT must be charged starting July 1, 2019 only.

The MAT is not applied to any nights prior to July 1, 2019.

22.           If a guest puts a deposit to hold a room prior to July 1, 2019 for a booking July 1, 2019 or later, does the MAT apply?

Yes, if the final payment for a room occurs on or after July 1, 2019 the MAT applies to the accommodations rate regardless of any deposits made.

23.           Are indigenous peoples exempt from paying MAT?

No, indigenous peoples are not exempt from paying the MAT.

24.           What happens with the funds generated through the Municipal Accommodation Tax?

Funds generated through the Municipal Accommodation Tax are invested in sales, marketing, and development activities through Ottawa Tourism, the city’s official destination marketing organization. Ottawa Tourism promotes Ottawa for leisure visitors, meetings and conventions, major events, media relations, tour operators, and travel trade. Ottawa Tourism also invests in long term destination development initiatives aimed at enhancing the visitor experience.

Municipal Accommodation Tax participants are entitled to complimentary membership with Ottawa Tourism, and have opportunities to become directly involved in various committees that guide the planning and budgeting of the organization.

25.           How do refunds and no shows affect the amount of Municipal Accommodation Tax I remit?

If the Municipal Accommodation Tax was added to an invoice that was paid by a guest, and you subsequently issue a full or partial refund on that accommodation charge, the customer should also be refunded the applicable amount of MAT that corresponds to the refund amount. If the refund occurs after you have remitted the MAT, you can adjust the MAT submission the following month noting the refund in your submission documentation.

If you experience no shows and your policy is to charge a portion of the room rental as a penalty, then the MAT should also be charged to the no show portion. If, however, you have a flat administrative fee that is charged for no shows no matter what the room rate, then the MAT does not need to be applied.

26.           Do I need to prepare a monthly report if I did not collect any MAT that month?

Yes, if all of your guests were for extended stay (30 days or longer) or another qualified exemption you must still submit a monthly report providing the details for the exception.

Download Owner FAQs

FAQ – Visitors/Guests

1. How much is the Municipal Accommodation Tax (MAT) and how is it applied?

The MAT rate is four percent (4%).

The MAT applies on the purchase price of accommodation(s) for continuous stays of 30 days or fewer. Revenues generated from ancillary services, including but not limited to such things as meeting room rentals; food and beverage; mini bar; internet; telephone; and room service will be excluded from the MAT.

All guest invoices should include a separate line for Municipal Accommodation Tax as of July 1, 2019.

If the accommodation was booked and paid in full prior to July 1, 2019, the tax will not be applicable. If it was booked before July 1, 2019 but paid on July 1, 2019 or later, the tax is applicable.

Harmonized Sales Tax (HST) is applicable to the MAT.

 

2. I plan on staying at an Airbnb during my stay in Cochrane, will I need to pay the Municipal Accommodation Tax (MAT) for this type of stay?

Yes, the MAT will apply to this type of accommodation for continuous stays of 30 days or fewer.

 

3. Can I refuse to pay the Municipal Accommodation Tax (MAT)?

No, the MAT is a mandatory tax on the purchase price of accommodation for continuous stays of 30 days or fewer.

 

4. Prior to July 1, 2019, I pre-paid in full for a future stay after July 1, 2019 and no Municipal Accommodation Tax (MAT) was added, will I have to pay the MAT when I check in?

If the accommodation was booked and paid in full prior to July 1, 2019, the tax will not be applicable. If it was booked before July 1, 2019 but paid on July 1, 2019 or later, the tax is applicable.

 

5. What happens with the funds generated through the Municipal Accommodation Tax (MAT)?

The MAT will support important Town of Cochrane tourism programs and contribute to a strong and vital community. One half of the net MAT revenue will be shared with the Cochrane Tourism Association (CTA) to support their promotion and development of Cochrane tourism. The other 50% of net MAT revenue will remain with the Town to provide funding for future project/initiatives which aim to support tourism.

 

6. Do I still need to pay the Municipal Accommodation Tax (MAT) if I do not show up for the reservation?

If you are charged for the accommodation, whether or not you actually occupy it or not, then MAT will apply. If you do not cancel your room reservation and you are charged for accommodation (no-show included), the MAT will be charged. If you are not charged for the accommodation but subject to a cancellation fee, the MAT should not apply.

Download Guest FAQs

Energy

MANAGEMENT

MONIKA MALHERBE
DIRECTOR CORPORATE SERVICES
171 Fourth Avenue
Cochrane, ON P0L 1C0
Telephone: (705) 272-4361 | ext. 225
Email: monika.malherbe@cochraneontario.com
SCROLL TO TOP
X
X