Permissive tax exemptions

Council has the authority to exempt certain land or improvements from municipal property taxes for non-profit organizations that contribute to residents’ well-being and quality of life. This is known as a permissive tax exemption, and is authorized under section 224 of the Community Charter.

If your organization is considering applying for a permissive tax exemption, you must meet the general criteria outlined in our Taxation Exemptions by Council Guidelines.

The application deadline for all permissive tax exemptions is April 15, 2024.

Our policy allows Council to approve exemptions on a four-year cycle. The new cycle started in 2023 and your tax exemption approval will last during the tax years within the cycle. 

On this page:

• Applying for a permissive tax exemption
• Applying for a permissive tax exemption for places of public worship
• Who to contact for help

Applying for a permissive tax exemption

Who can apply

You can apply for a permissive tax exemption if your organization meets the guidelines in section 224 of the Community Charter, and:

• is not-for-profit
• provides services to DNV residents
• is looking for sources of funding other than North Shore municipal community grants
• can provide your latest financial statement as proof of financial responsibility
• can show evidence of active, ongoing volunteer involvement

How to apply

You will submit your application online using our application system. To apply:

1. Review our Permissive Taxation Exemptions Policy, and the information on this page to confirm that your organization qualifies
2. Gather electronic versions of the documents that you need to attach to your online application
3. Select the 'Apply now' button to launch the online application system
4. If this is your first time applying using our system, you will be asked to create an account
5. Once you have created an account, complete the online application form and upload your documents (note that you will be able to save your application in progress at any time, and return to complete it later)

Apply now

Information we ask for in your application

We ask for a lot of information about your organization in the online application form to ensure we can fully evaluate your request. 

The application form includes questions within the following categories:

• General information about your organization
• Contact details
• Charitable status
• Property information
• Property use
• Impact and reach
• Staff and volunteers
• Equity and access 
• Services, programming and activities
• Budgeting and finances

Documents to include with your application

When you complete your online application form, you will be asked to upload these documents:

• Most recent year-end financial statement
• Most recent annual report
• Your organization's proposed budget for the fiscal year

After you apply 

When you successfully submit your application, you will receive an email confirming receipt. Staff will review your application and contact you if they require any additional information.

The Community Service Advisory Committee (CSAC) will review all applications and make recommendations to Council.

If Council approves a permissive tax exemption for your organization, we'll contact you in October.

How we evaluate applications

The Community Service Advisory Committee (CSAC) uses these criteria to evaluate all applications:

• Fulfills the criteria and requirements outlined in section 224 of the Community Charter
• Described property use aligns with the Permissive Tax Exemptions Policy
• Serves District of North Vancouver residents
• Complies with municipal policies and regulations
• Provides direct social, community, or recreational services, or arts and cultural activities
• Demonstrates and justifies the need for that service (e.g. programming or activities)
• Does not transfer or download responsibility or cost from other levels of government to local taxpayers
• Ensures inclusiveness by promoting equity of opportunity, and access by not disparaging others
• Provides evidence of ongoing, active volunteer involvement
• Demonstrates financial responsibility and accountability
• Actively seeking monies from other funding sources or fundraising

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Applying for a permissive tax exemption for places of public worship

Permissive tax exemption for places of public worship applies to:

• the land surrounding buildings covered by the statutory tax exemption from the provincial government; and
• buildings and the land directly underneath them, and the land surrounding them that are associated with public worship. This may include a hall, or residences occupied by clergy

It does not apply to spaces such as a school, daycare, rental hall, or other rental spaces. You may be eligible to apply for a general permissive tax exemption for these areas of the property.

Who can apply

You can apply for a permissive tax exemption if your organization’s primary purpose is related to public worship, meets the guidelines in sections 220 and 224 of the Community Charter, and has a:

• Canadian charitable registration number
• statutory tax exemption from the provincial government under section 220(1) (h) of the Community Charter

How to apply

You will submit your application online using our application system. To apply:

1. Review our Permissive Taxation Exemptions Policy, and the information on this page to confirm that your organization qualifies
2. Select the 'Apply now' button to launch the online application system
3. If this is your first time applying using our system, you will need to create an account
4. Once you have created an account, complete the online application form (note that you will be able to save your application in progress at any time, and return to complete it later)

Apply now

Information we ask for in your application

We ask for a lot of information about your organization in the online application form to ensure we can fully evaluate your request. 

The application form includes questions within the following categories:

• General information about your organization
• Contact details
• Charitable status
• Property information
• Property use

After you apply 

When you successfully submit your application, you will receive an email confirming receipt. Staff will review your application and contact you if they require any additional information.

If Council approves a permissive tax exemption for your organization, we'll contact you in October.

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Who to contact for help

If you have questions about permissive tax exemptions or the application process, or you need help with your application, contact:

Eirikka Brandson,
Community Planning
604.990.2274
brandsone@dnv.org

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