T3 Form: Ontario Tenant Application for a Rent Reduction, Explained for Landlords

The T3 is the Ontario Landlord and Tenant Board (LTB) application a tenant files to have their rent reduced because the landlord cut or reduced a service or facility, or because the municipal property taxes on the building went down. Landlords receive it as respondents. The amount of any reduction is set by formulas in O. Reg. 516/06, so the landlord's cost and tax records usually decide the case.

At a glance

What the T3 is for

Services and facilities (s. 130). A tenant may apply for a reduction of rent because services or facilities provided for the unit or complex were reduced or discontinued. Examples are a parking spot, laundry room, storage locker, pool or included cable. A former tenant may apply if they were affected while still a tenant. The LTB may reduce the rent, order a rebate of rent unlawfully collected, or reduce rent for a set period for a temporary cut (s. 130(3)). The order takes effect from the day the cut first happened (s. 130(4)).

Municipal taxes (s. 133). A tenant may apply for a reduction because the municipal taxes and charges for the complex went down. Separately, if taxes fall by more than 2.49%, rents are reduced automatically under s. 131 and O. Reg. 516/06, s. 41. For larger buildings the municipality must notify the landlord and tenants.

The T3 cannot reduce rent because of disrepair (that is a T6) or recover an illegal charge (T1). Care home tenants cannot use it for reduced care services or meals.

When to use it (and when not to)

If the tenant's real complaint is that a service was withheld to pressure them, that conduct belongs on a T2. If a landlord or tenant wants to vary the automatic tax-based reduction under s. 131, the application is the A4 under s. 132, not a T3.

Deadlines and limitation periods

• Services: no application more than one year after the reduction or discontinuance (s. 130(5)). The form asks only about cuts in the last 12 months.
• Taxes: the LTB compares the last completed calendar year before filing (the "base year") with the year before it (the "reference year") (O. Reg. 516/06, s. 45(1)). If a reduction comes from a tax appeal, the application must be filed within 12 months of the appeal decision (s. 45(2), para. 3). A tax-based order takes effect on the first day of the first rental period starting on or after the filing date (s. 45(6)).

How to fill out the T3, section by section

The form is version 01/04/2022.

• Part 1: General Information. Unit address, tenant names and contact details, landlord's name and address, related files.
• Part 2, Reason 1: Service or facility reduced or discontinued in the last 12 months. A table listing each service or facility, whether it was reduced or discontinued, and the date. Below it, a 12-month rent history and how often rent is paid.
• Part 2, Reason 2: Municipal taxes decreased. The base year and reference year, and the total property taxes for the complex in each. The tenant must attach evidence of the taxes for both years.
• Part 3: Signature, then the accommodation and French-language request and the payment page.

Filing it

The T3 is not filed on the Tribunals Ontario Portal. The tenant files by mail or courier to 15 Grosvenor Street, Toronto, in person at a ServiceOntario centre that accepts LTB documents, or by email to ltbpayments@ontario.ca. Email filers receive a payment link that expires after three calendar days. The fee is $53, and multi-unit tenant applications are $53 plus $5 per extra unit, to a maximum of $450, filed by mail or courier.

For tax-reduction applications heard in writing, the applicant must serve the application and notice of written hearing on each respondent within 20 days after the LTB issues the notice (Rule 5.6).

If you are the landlord responding

1. Confirm the dates. A cut more than a year before filing is barred (s. 130(5)).
2. Show what the service cost you. If the discontinuance was reasonable, the reduction equals a reasonable charge based on your cost. If cost cannot be determined, it is based on the value, including the tenant's cost to replace it (O. Reg. 516/06, s. 39(2)). If the discontinuance was not reasonable, the LTB also weighs the effect on the tenant, and the reduction cannot be lower than the "reasonable" figure (s. 39(3)–(4)).
3. Temporary interruptions. If the reduction was temporary and its length reasonable given its effect on the tenant, there is no rent reduction (s. 39(7)). Keep the work orders and dates that show how long it lasted.
4. Separately charged services. If the service was added under an agreement with a separate charge, the reduction is that charge, or the increase taken when it was added, adjusted (s. 39(5)).
5. Tax claims. Produce the tax bills for the base and reference years, any appeal decisions, and the annual rent roll. If total annual rents are not proven, the LTB uses a statutory factor that may not favour you (s. 45(5)).
6. Disclose evidence at least 7 days (or 5 days if replying) before the hearing (Rules 19.1–19.2).

Mistakes that get it refused, voided or dismissed

1. Service cut more than a year before filing. Barred by s. 130(5).
2. Former tenant claiming a tax reduction. Only current tenants may apply under s. 133.
3. Claim about care services or meals in a care home. Not available on a T3.
4. No tax evidence attached for Reason 2.
5. Filed on the Portal or without the fee. The T3 is a mail, courier, ServiceOntario or email filing, and the fee must be paid.
6. Short, reasonable, temporary interruption. No reduction is owed under s. 39(7).

What happens next

The LTB hears the application (tax applications may be heard in writing) and issues an order setting any reduction, its start date and any rebate. A party may request a review within 15 days of an order issued on or after July 1, 2026, or appeal to the Divisional Court on a question of law within 30 days.

Frequently asked questions

Can I remove a parking space or storage locker without reducing rent?

If you discontinue a service or facility that came with the unit, the tenant can apply for a rent reduction based on its cost or value. The only exception is a temporary cut of reasonable length.

Do property tax decreases automatically lower rent?

If taxes fall by more than 2.49%, the reduction under s. 131 applies automatically. A tenant can also apply on a T3 under s. 133.

When does the reduced rent start?

For a cut service, from the day it was first reduced or discontinued. For a tax decrease, from the first rental period starting on or after the date the T3 was filed.

Can a former tenant file a T3?

Yes, but only for a service or facility that was reduced while they lived there, and only within the one-year limit.

Official sources

• Residential Tenancies Act, 2006, ss. 130–133, 207
• O. Reg. 516/06, ss. 39–41, 45
• T3 Instructions
• T3 – Tenant Application for a Rent Reduction (PDF)
• LTB Rules of Procedure, Rules 5.6, 19, 26
• LTB Forms, filing and fees

Last reviewed October 31, 2026. This page is general information, not legal advice for your situation. Always use the current version of the form from the LTB.