Creative Co-Location Facilities Property Tax Subclass Designation: Live Music Venues

The Creative Co-Location Facilities Property Tax Subclass supports the sustainability and growth of creative enterprises and live music venues in Toronto. By incentivizing creative collaboration, arts accessibility and local live music, the Tax Subclass allows hubs of creative activity to thrive in the city. A live music venue is a venue in which live music performances occur. A live music performance is a performance by individual musical artists or groups of musical artists of original or non-original (cover) musical works on instruments, vocally or on equipment conventionally used to perform jazz, rock, folk, classical, R&B, hip hop, global, experimental, and other genres of music, and includes performances by electronic musical artists and DJs using digital equipment, software or turntables to create musical performances for an audience, but excludes the simple playback of recorded music without a creative role being played by the DJ.