Modern garden suite exterior in a Toronto backyard representing the 2026 loan and rebate program
Garden Suites & Secondary Suites

City of Toronto Garden Suite Loan and Rebate Program 2026: What Homeowners Need to Know

The City of Toronto Garden Suite Rebate and Loan Program gives eligible homeowners financial tools to build backyard garden suites. In 2026, the active program is the Development Charges Deferral, and garden suites are fully exempt from development charges