The Managed Forest Tax Incentive Program (MFTIP) is a voluntary program designed to increase landowner awareness and participation in forest stewardship, and encourage responsible management of private forests in Ontario.
Under the MFTIP program, qualifying forest lands (excluding residences) are assessed and classified as Managed Forest under the Managed Forest tax class and are taxed at 25% of municipal tax rate for residential properties.
Participating in the MFTIP Program
Managed Forest Plan – landowners must prepare and agree to follow a 10-year Managed Forest Plan for their forest. The plan describes the natural features of your property, outlines your goals and objectives, and list what activities you plan on carrying out over the 10-year period of your plan.
A Managed Forest Plan can be written to include more than one property (i.e., assessment roll number) however; each property must qualify for the MFTIP program on its own merit.
Plan approval – a certified Managed Forest Plan Approver (MFPA) must approve your plan. The MFPA designation is provided by the Ministry of Natural Resources.
Applications – applications (i.e., approved Managed Forest Plan, landowner application & MFPA approval forms) are submitted to the Ministry of Natural Resources. Properties are entered into the MFTIP program for a ten-year period.
Application deadline – application package must be submitted by June 30th of the year before you enter the MFTIP program.
Leaving the MFTIP Program – a landowner may remove their property from the MFTIP program at anytime by providing written notice and a completed Landowner Report.
MFTIP Program Eligibility
The following criteria must be met for a property to be eligible for the MFTIP program:
1. The property is located in Ontario;
The property is owned by:
§ A Canadian citizen(s) or permanent resident(s);
§ A Canadian corporation, partnership or trust; or
§ A conservation authority.
2. The forest:
§ Covers at least four hectares (9.88 acres) excluding residences; and
§ Is on one property with one municipal roll number; and
§ Each hectare of forest must have a minimum number of:
- 1,000 trees of any size per hectare (400 trees per acre); or
- 750 trees per hectare (300 trees per acre) measuring more than 5centimetres (2 inches) in diameter; or
- 500 trees per hectare (200 trees per acre) measuring more than 12 centimetres (5 inches) in diameter; or
- 250 trees per hectare (100 trees per acre) measuring more than 20 centimetres (8 inches) in diameter.
(The diameter measurements of trees are taken 1.3 metres (4.5 feet) above the ground.)
MFTIP Resources
Download the Ontario Managed Forest Tax Incentive Guide (Updated January 2012), produced by the Ministry of Natural Resources.
Download A Guide to Stewardship Planning for Natural Areas (Third Edition, 2012), produced by the Ministry of Natural Resources.
MFTIP Planning Services Service Fees Contact Information
MFTIP Resources
Download the Ontario Managed Forest Tax Incentive Guide (Updated January 2012), produced by the Ministry of Natural Resources.
Download A Guide to Stewardship Planning for Natural Areas (Third Edition, 2012), produced by the Ministry of Natural Resources.
MFTIP Planning Services Service Fees Contact Information
