🏙️ Ontario Tax Sale Properties 2026

After a property owner is at least two years in arrears, the municipality registers a Tax Arrears Certificate on title under Section 373 of the Municipal Act, 2001. The owner then receives written notice and one final year to redeem.

Once the redemption year expires, the municipality is required to advertise the upcoming tender in The Ontario Gazette — Ontario's official provincial publication — as well as in local newspapers. This makes Ontario the most transparent province for tracking upcoming tax sales.

Contact the municipality's tax department to obtain the official tender package. This includes the upset price breakdown (arrears + penalties + interest + costs), the legal description of the property, any known encumbrances, and the tender deadline date. Read every page carefully.

Order a title search from a real estate lawyer. Check for utility liens, environmental orders, work orders, and zoning restrictions. For commercial or industrial properties, commission a Phase 1 Environmental Site Assessment — environmental liabilities transfer with the deed in Ontario.

Complete the official tender form provided by the municipality. Your tender must include a deposit (typically 20% of your bid amount) in the form of a certified cheque or bank draft made payable to the municipality. Seal your tender in the envelope provided and submit before the specified deadline. Late or improperly formatted tenders are disqualified.

All sealed tenders are opened publicly at the date, time, and location specified in the advertisement. The municipality reads out the bid amounts. The highest bid above the upset price wins. You must be present or have a representative present, as immediate decisions may be required.

Successful bidders are typically required to pay the balance of their bid within 14 days (timelines vary by municipality). Once full payment is received, the municipality registers a Tax Deed in your name at the Land Registry Office. There is no redemption period after the tender is accepted — title is yours.

Following registration, conduct a post-purchase title search to confirm clean title. You may need to serve notice on any occupants and follow the Residential Tenancies Act if tenants are present. Budget for any outstanding utility arrears, outstanding work orders, and required renovations.