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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 was scheduled to conclude after the 2021 tax year intake; however, the program has been extended for two more years as tax recovery challenges continue. In addition to the extension of the program, the annual credits are being increased to $30 million for the 2021/22 intake and $15 million for each of the following two 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 to the 2015 tax year through to the 2023 tax year.
Municipalities may apply for 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.
PDF form issues
Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:
- Save the PDF form to your computer – click or right-click the link and download the form.
- Open the PDF form with Adobe Reader. Fill it in and save it.
If you are still having problems opening the form, contact PDF form technical support.
Guidelines and forms
- 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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