In the Angelus miniseries, when Danielle Baptiste is escorted by Sabine to the 'domain of light,' she asks, "Is this heaven?" Sabrine replies, "There is no heaven." Rather, the 'domain of light' is the home for the Angelus warriors, and the Angelus herself (typically).
It's pretty clear that there is a Hell - Jackie Estacado goes there briefly before returning to Earth via Tom Judge's powers. Hell is shown again in the Angelus miniseries, when Sabine sends some of the Angelus warriors to retrieve the Wheel of Shadows (Tom Judge is again featured).
Given that Sabine is fairly unreliable given her hostility to Danielle, is there ever a Heaven of any kind presented or referenced to in the Top Cow universe?