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Enforcement and penalties

Every owner of residential property will have to make a property status declaration for the 2017 calendar year. This will determine if the property is subject to the Empty Homes Tax.

Homes that are deemed empty will be subject to a tax of 1% of the property’s assessed value.

Empty Homes Tax due dates

Property status declaration (for 2017): February 2, 2018

Empty Homes Tax payment: April 16, 2018

Unpaid tax added to property tax bill: December 31, 2018

Penalties and fines

Failure to make a property status declaration will result in the home being deemed empty and subject to the tax. We may also impose a penalty and prosecute for fines.

Late and unpaid Empty Homes Taxes are subject to the same remedies for non-payment as property taxes, including:

  • A late payment penalty of 5%
  • Daily interest on arrears
  • The tax sale process

False declarations will result in fines of up to $10,000 per day of the continuing offense, in addition to payment of the tax.

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Audit process

Property status declarations will be subject to a rigorous audit process, in line with best practices for provincial and federal tax programs. If your property is selected for an audit, you will be asked to provide evidence in support of your declaration.

Evidence required if the audited property is a principal residence

Evidence required if the audited property is rented