Non-Profit Tax Exemptions
Alberta Community Organization Property Tax Exemption Regulation (COPTER)
The Alberta Community Organization Property Tax Exemption Regulation, or COPTER, is the primary regulation addressing property tax exemptions. The main focus of this regulation is to further outline criteria for non-profit organizations to qualify for exemption status. Given the evolving nature of non-profit operations, it is not a given that every organization registered as a non-profit will be exempt from property tax.
Section 10 of COPTER is particularly relevant in determining exemptions.
Exemption under section 362(1)(n)(iii) of the Act:
10(1) Property referred to in section 362(1)(n)(iii) of the Act is not exempt from taxation unless:
- the charitable or benevolent purpose for which the property is primarily used is a purpose that benefits the general public in the municipality in which the property is located, and
- the resources of the non-profit organization that holds the property are devoted chiefly to the charitable or benevolent purpose for which the property is used.
10(2) Property is not exempt from taxation under section 362(1)(n)(iii) of the Act if, for more than 30% of the time that the property is in use, the use of the property is restricted within the meaning of section 7.
Exemptions in COPTER are, therefore, based on the property's use and whether that use is restricted. "Restricted", under the meaning of section 7, means restricting access based on race, culture, ethnic origin, religious belief, property ownership, the requirement to pay fees beyond minor entrance/service fees, or the requirement to become a member of an organization.
The City of Wetaskiwin will accept property tax exemption applications from non-profit organizations in the fall of each year for the proceeding tax year. Applications must be received by September 30.
If you have any questions, require additional information, or wish to submit a completed form, please contact the Finance department by e-mail at firstname.lastname@example.org.