Saanich’s Climate Action Tax Exemption (CATE) Program offers a municipal tax exemption for capital projects that involve fuel switching in part 3 commercial and multi-unit residential (rental apartment and condominium strata) buildings.
Properties can receive an exemption valued at between 50-100% of project costs after accounting for other rebates, with a maximum term of 10 years for residential buildings and 3 years for commercial buildings. Participants must be approved in a CleanBC Commercial Program to receive the exemption.
Available Incentives
A summary of the eligibility criteria for different building types under the Program is outlined in the following table. For an estimate of the potential tax exemption, your project may receive through the Program, visit Saanich.ca/climatetaxexemption.
| Multi-Unit Residential Building (rental apartment or condominium strata) |
| a. Exemption amount: up to 100% of eligible project expenses (less incentives from other sources) b. Maximum exemption term: 10 years |
| Commercial Building |
| Where: (a) no electrical service upgrade is required; and (b) a gas backup system is installed or retained: a. Exemption amount: up to 50% of eligible project expenses (less incentives from other sources) b. Maximum exemption term: 3 years |
| Where: (a) an electrical service upgrade is required; and/or (b) a gas backup system is not installed or retained: a. Exemption amount: up to 80% of eligible project expenses (less incentives from other sources) b. Maximum exemption term: 3 years |
| Strata Property |
| Eligible Project Expenses and incentives are divided among strata lots proportional to the unit entitlement. |
| Mixed-Use Buildings (non-strata) |
| Exemption Amount is apportioned based on residential and commercial floor areas. |
Eligibility Requirements
- Property must be located within the District of Saanich
- Commercial and/or multi-unit residential buildings must be defined as Part 3 under the BC Building Code
- There must not be any overdue property taxes or municipal utility bills owing for the property.
- Commercial buildings must have a land value ratio equal to or greater than 15, when calculated using the most recent BC Assessment values as per the following formula:
- Land value ratio = (Building value / Land value) x 100
- The retrofit project must replace a fossil-fuel mechanical system with an electric mechanical system for the building’s space heating and/or domestic hot water.
- Complementary energy efficiency upgrades (e.g., windows or insulation) are eligible if bundled within the project and eligible under a Provincial or Utility incentive program.
- The retrofit must be eligible for, and received funding from, a Provincial Incentive Program (e.g., CleanBC and/or BC Hydro). See CleanBC Programs for more eligibility details:
- For rental properties, no tenants may be evicted or permanently displaced as a result of improvements completed as part of the Project.
- Participants must commit to energy benchmarking for the duration of the exemption term.
How to Apply
Visit www.saanich.ca/climatetaxexemption for more information, including details on how to apply.