Short answer
For office interiors in the GTA, Altus Group's 2025 Canadian Cost Guide puts interior fit-out at about $110–$150 per sq ft for Class B space and $160–$265 per sq ft for Class A — hard construction costs only, before HST.
Restaurants, grocery, clinics and bank branches usually land above that, because of kitchen exhaust, refrigeration, plumbing and security. Soft costs, furniture and IT/AV come on top.
The published benchmarks
Three cost consultants publish Canadian fit-out figures every year. They measure slightly different things, so read the "what it covers" column before comparing numbers.
| Source | What it covers | Figure (CAD / sq ft) |
|---|---|---|
| Altus Group, 2025 Canadian Cost Guide | GTA office interior fit-out, Class B — hard costs, excl. HST | $110–$150 |
| Altus Group, 2025 Canadian Cost Guide | GTA office interior fit-out, Class A — hard costs, excl. HST | $160–$265 |
| Cushman & Wakefield, 2026 Office Fit-Out Cost Guide | Toronto office fit-out, hard costs | ≈ $204 |
| Cushman & Wakefield, 2026 Office Fit-Out Cost Guide | Toronto office fit-out, all-in (adds soft costs, IT/AV, furniture) | ≈ $307 |
| Turner & Townsend, 2026 Office Fit-Out Cost Guide | Toronto high-specification office fit-out, average | ≈ $435 |
Altus's figures are dated January 31, 2025 and exclude land, soft costs, contingencies and HST. They also don't account for tariffs or code changes since, so treat them as a floor for 2026 budgets rather than a ceiling.
Why your sector changes the number
Office is the most published benchmark, so it's the useful anchor. Other commercial fit-outs differ mainly in how much mechanical, electrical and plumbing work they need:
- Retail stores — storefront, lighting, fixtures and finishes. Often close to office costs, lower if the landlord delivers good base services.
- Restaurants and QSR — kitchen exhaust hoods, fire suppression, grease interceptors, gas and heavier electrical. Usually the most expensive per square foot.
- Grocery — refrigeration, floor drains and large electrical loads.
- Pharmacy and clinics — plumbing at exam and treatment rooms, accessibility work, and more walls per square foot.
- Bank branches — security systems, secure rooms and heavy millwork.
- Industrial and warehouse — the office component costs like office; the open warehouse area costs far less per square foot.
What pushes the cost up or down
- Condition of the space. A raw shell needs everything. A second-generation space with usable HVAC, washrooms and ceilings can cost far less — if what's there suits you.
- Size. Mobilization, permits, washrooms and design are partly fixed, so small units cost more per square foot.
- Finish level. Standard, mid-grade or high-end finishes are the single biggest lever you control.
- Building services. Upgrading HVAC tonnage, the electrical service or sanitary capacity is where budgets get surprised.
- Working hours. Overnight or phased work in an open store protects trading, but off-hours labour and repeated setup cost more than a closed site.
- Schedule. Compressing a schedule means overtime and expedited materials.
Ask the landlord for the base-building drawings and the age of the rooftop units before you sign. It's the cheapest way to find the most expensive surprise.
What a per-square-foot number usually leaves out
- HST
- Design fees, engineering and permit fees
- Furniture, fixtures and equipment — including kitchen equipment, shelving and refrigeration cases
- IT, AV and security cabling and hardware
- Exterior signage
- Contingency
How to budget before you have drawings
- Pick the benchmark range closest to your space and decide where you sit in it — standard, mid-grade or high-end.
- Adjust for your sector and the condition of the space.
- Add soft costs, furniture, equipment and IT separately.
- Carry a contingency. Ten percent is a common starting point at concept stage; older buildings warrant more.
- Get budget pricing from a contractor early. On design-build and construction management engagements, MARLICON prices before the drawings are complete.
Our fit-out cost estimator runs these steps for you and gives a planning range you can download or email.
How much does a commercial fit-out cost per square foot in Ontario?
For GTA office interiors, Altus Group's 2025 Canadian Cost Guide shows about $110–$150 per square foot for Class B and $160–$265 for Class A, hard costs only and before HST. Restaurants, grocery, clinics and bank branches typically cost more because of their mechanical, plumbing and security needs.
Does the per-square-foot cost include HST and furniture?
No. Published hard-cost benchmarks exclude HST, design fees, furniture, equipment, IT and contingency. Budget for those separately.
Why is my fit-out quote higher than the benchmark?
The usual reasons are building services upgrades, a raw shell rather than a second-generation space, a small unit, high-end finishes, overnight or phased work, or a compressed schedule.
Sources
- Altus Group — Canadian Cost Guide (2025 edition, GTA rates as at January 31, 2025)
- Cushman & Wakefield — Canada Office Fit-Out Cost Guide 2026
- Turner & Townsend — Office Fit-Out Cost Guide 2026, Toronto
Figures are published third-party benchmarks, not MARLICON quotes. Your project is priced on its own scope.