Aircraft Hangars

MPAC’s role is to assess and classify all properties in Ontario in accordance with the Assessment Act and related regulations.

According to Ontario Regulation 282/98, buildings used exclusively for the purposes of storing private aircraft and the land on which those buildings are located are to be included in the residential property class. However, by default, the building is included in the commercial property class. For the building to qualify for inclusion in the residential class, owners must apply each taxation year.

In order to qualify for the residential property class, the following criteria must be met:

• The entire building must be used exclusively for storing private aircraft on October 31 of the previous year.
• All aircraft stored in the building must be private aircraft, defined as an “aircraft that is owned by one or more individuals and used exclusively for the recreational purposes of the owner(s) and not for any commercial purpose.”

If your building meets the above criteria, please complete this form and return it to MPAC.