Non-residential tax rates apply to commercial and industrial properties, structured separately from residential rates. Provincial governments typically set maximum ratios limiting how much higher non-residential rates can be compared to residential rates. These limits prevent municipalities from excessively shifting tax burden to businesses while ensuring non-residential properties contribute fairly to services they use. Rate ratio regulations vary by province and may include transition provisions phasing in changes over time. Municipal councils decide non-residential rates within provincial limits, balancing revenue generation, economic competitiveness, and equitable distribution of tax burden across property classes.