Creative Co-Location Facilities Property Tax Subclass Designation: Membership-Based Co-Working Model

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.

Creative enterprises are entities that produce cultural goods or services as defined by the Canadian Framework for Cultural Statistics.

Membership-based Co-working Model

A membership based co-working facility is a type of work space where self-employed individuals or small enterprises (the members) use a shared office or other physical work environment on a membership basis as opposed to a lease arrangement. A membership fee is the fee paid by said members to a building operator to access the space and any shared resources/services offered as a benefit of membership.

A qualifying property must have creative enterprises as members that produce cultural goods and/or provide cultural services and can be either for-profit or not-for-profit under this model.

Eligible Creative Enterprises for Membership-Based Operating Model

Not-for-Profit or For-Profit

1. Heritage and libraries

• Archives
• Libraries
• Cultural heritage
• Natural heritage

2. Live performance

• Performing arts
• Festivals and celebrations

3. Visual and applied arts

• Original visual art
• Art reproductions
• Photography
• Crafts
• Architecture
• Design

4. Written and published works

• Books
• Periodicals
• Newspapers
• Other published works

5. Audio-visual and interactive media

• Film and video
• Broadcasting
• Interactive media

6. Sound recording

• Sound recording
• Music publishing

Qualifying Property Criteria for Membership-based Co-working Model

A qualifying property is a property in which all the following criteria are met:

Minimum scale/physical space

The property must consist of a physical building (i.e. not a virtual network) with a minimum work and common space area of 5,000 square feet.

Managed by incorporated not-for-profit organization

The property is managed by a building operator who is a not-for-profit organization incorporated under the laws of the Province of Ontario or the Government of Canada, with a functioning board of directors and a stated mandate to provide access to space and/or professional development services for the creative sector. The not-for-profit organization must have been incorporated for at least one (1) full year prior to making an application for designation of its space under the Subclass.

Concentration of creative enterprises

A minimum of 75 per cent of members must be creative enterprises.

Eligible portions of property

Portions of the property that are accessible by members, including work space and common areas, are eligible for designation under the Subclass. Portions of the property occupied by the building operator for non-commercial activity are eligible for designation under the Subclass, up to a maximum of 10 per cent of the total square footage of the property.

heritage • Crafts works Ancillary Culture Sub-Domains • Architecture • Design Not for Profit Building Operator: a not-for-profit building operator is in charge of operation of the property and oversees membership within the property. They must have been incorporated for at least one (1) full year prior to making an application. If the not-for-profit building operator submits the application, the application must have the authorization and support of the property owner, as demonstrated by a letter of support specific to this application.

D. Resources for Creative Enterprises The building operator must provide Creative Enterprise members access to and use of the following shared resources for a minimum of 8 hours per day, 5 days per week. All must be checked to be eligible.

☐ Workspace consisting of office or production space

☐ Meeting or conference space

☐ High-speed wireless internet access that meets minimum standards established by

the Canadian Radio-Television and Telecommunication Commission (50Mbps for downloads and 10 Mbps for uploads)

☐ Office equipment

☐ A minimum of 25 professional development programs, services or events offered to

members, in the calendar year II.