This usually includes municipal land tax, and may or may not be included under the Additional Rent Provisions. Landlords may also want to ensure that their tenants are complying with provincial and federal income and sales tax. They may build in a requirement to provide documentation for compliance within a certain time period, or on demand of the landlord. It may be negotiated which party will pay the tax. If the landlord is to pay the tax, then it will likely be built into the additional rent. Otherwise, the tenant may be required to pay the tax itself. Negotiation of a maximum increase (or minimum notice period of increase): The tenant may negotiate a minimum notice period for an increase and may try to align this with the minimum notice period required for termination to give the tenant the opportunity to exit the contact if the taxes increase above an acceptable threshold.