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.
Properties must be designated as a Creative Co-Location Facility by the City of Toronto to be included under the property tax subclass.
Offered by Economic Development & Culture Division (City of Toronto)
Amount
Up to a 50% reduction in property taxes for the eligible portion of the property for the 2026 taxation year
Quick eligibility check
Who can apply
Properties must be designated as a Creative Co-Location Facility by the City of Toronto to be included under the property tax subclass.
Live Music Venues
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.
Qualifying Property Criteria for Live Music Venues
A qualifying property is a property in which all the following criteria are met:
Venue infrastructure
The live music venue must have a minimum of four amenities or types of equipment listed below:
- fixed stage or stage area
- sound booth or desk with sound board
- artist dressing room
- window, booth or established point where tickets or cover charges are collected
- audio equipment (amplified PA system with microphones and/or backline)
- performance or stage lighting
Bookings and Compensation
The live music venue must demonstrate that:
- Live music was presented for a minimum of 144 days annually, or in the case(s) due to venues being closed by emergency orders as a result of the COVID-19 pandemic present live music 40 per cent of all operating days within the calendar year
- Artists were compensated for performances (through a percentage of bar sales or door cover, or as agreed via a formal or informal contract), and were not be charged for the use of the stage or equipment.
Please note, confirmation of bookings can be provided in the form of a copy of the venue’s booking calendar or of the venue’s archived online schedule.
Employment
The live music venue must have employed regular venue staff or contract workers to fulfil a minimum of two of the roles listed below connected with the venue’s live music programming (note that one staff position may fulfil more than one role):
- venue booker
- event promoter
- audio technician
- stage manager
- door person/venue security
Length of operations
The live music venue must have been in operation as a live music venue for a minimum of six months prior to applying for inclusion in the Creative Co-Location Facilities Property Tax Subclass.
Maximum capacity
The live music venue must have a maximum capacity of no more than 1,500 persons as defined by occupant load, in the eligible portions of the live music venue.
Because many live music venues are tenants, property owners (i.e. landlords leasing to live music venues) must agree to direct the benefit of the property tax reduction to the operations of their live music venue tenants and must pass on the full amount of this reduction to the tenants to meet the purpose of the program in sustaining cultural spaces.
About the funding
Successful applicants who meet the eligibility criteria could receive up to a 50% reduction in property taxes for the eligible portion of the property for the 2026 taxation year. Applicants must re-apply every year to keep their Creative Co-Location Facility eligibility.
Once approved, the property owner will receive a supplementary tax bill advising on the change of tax classification for the portion of the property that operates as a live music venue. The savings to be passed on to the venue operator should be the difference between the previous tax classification and the new Creative Co-Location classification.
Similar programs
| Program | Type | Amount | Status |
|---|---|---|---|
| Industrial Water Rate Program | Subsidy | Rate reduction of 30 per cent on water use over the first 5,000 m3 (2026: Industrial Water Rate (Block 2 Rate) $3.3219 per m3 vs General Water Rate (Block 1 Rate) $4.8629 per m3) | Open |
