The Experts in Tax Arrears Collection and Ontario’s Bill 68

Traditionally, municipalities have only had a few options when it comes to property taxes in arrears. Now, Wishart Municipal Group is offering a new Tax Arrears program to help municipalities collect what they are owed. If you have questions about Bill 68 in Ontario, our team is ready to assist.

Problem with tax sales

  • Not appropriate for all properties

  • Bill 68 allows tax sale after two years in arrears

  • Last resort now that Bill 68 has passed – Excess funds get paid to the Province, NOT to the Municipality

  • Will become a last resort once Bill 68 fully comes into force

A Better Way Forward with the WMG Strategy

  • Custom Strategy to meet your needs
  • Working with taxpayers to produce positive solutions
  • Options for a variety of enforcement tools

The Proven Results

  • 2 Municipalities recovered $420,000 in arrears over 3 years old
  • Over 70% of arrears collected or under contract within 60 days

A Win-Win for Municipalities and Ratepayers

  • Treasurer “hands off” enforcement saving municipality staff time
    • Treasurer not doing enforcement
    • Treasurer doing other work
    • Fees passed onto the taxpayer
  • More effective than a Collection Agency
    • Collection Agencies frequently enforce high-value properties and little effort on low-value properties
  • Using Tax Sale as a last resort results in less expense and faster enforcement in most cases
  • Substantially cheaper than collection agencies, which typically charge 30% on top of arrears
  • Not starting with tax registration avoids breach of mortgage terms – allows a ratepayer to borrow to pay arrears
  • Respectful enforcement recognizes that there are often reasons why a taxpayer is in arrears
  • WMG’s positive approach is praised by taxpayers and yields substantial results

Award-Winning Software

  • Unique proprietary tax arrears enforcement software for use at no additional cost
  • Winner of the “Innovation Project of the Year” SSMARt Innovation Award 2017

Please click here for our tax arrears flyer

Innovation Project of the Year


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Wishart Law Firm LLP

Established in 1900, Wishart Law Firm LLP offers forward-thinking legal services not constrained by the passage of time. We provide legal advice to some of the most remarkable people and companies in Ontario.

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