The Provincial Education Requisition Credit (PERC) provides municipalities with an education property tax credit equal to the uncollectable education property taxes on delinquent oil and gas properties.
PERC is scheduled to conclude after the 2023 tax year intake. The annual credits increased to $30 million for the 2021/22 intake and $15 million for each of the following 2 years. Municipalities are no longer required to write off uncollectable property taxes as bad debt to qualify for PERC credits.
Municipalities may apply for:
- PERC retroactively from the 2015 tax year through to the 2023 tax year
- both the PERC and the Designated Industrial Requisition Credit (DIRC) programs under a single application
How to apply
Read the Property Tax Credit Guidelines first and follow the instructions to complete and submit the application form.
Guidelines and forms
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- Save the PDF form to your computer – click or right-click the link and download the form.
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- Property Tax Credit Guidelines
- PERC/DIRC Application Form (PDF, 2.0 MB)
- PERC/DIRC Property Details Form (XLSX, 39 KB)
- PERC Credit Approval List
Connect with the Grants and Education Property Tax Branch:
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