Residential property owners are required to make a property status declaration each year, to determine whether their property will be subject to the Empty Homes Tax. Even if you live in your home, you must make a declaration every year.
Important note Ensure you have paid your by-law fine. Failing to pay the fine may affect your credit rating. If you have disputed your by-law notice, please wait for up to two business days before submitting your late declaration.
Your declaration should take approximately five minutes to complete.
Important note Only one declaration is required per property. For example: if you co-own a property, only one owner needs to declare.
Important note If you fail to declare by the deadline, your property will be deemed vacant and subject to a tax of 3% of its assessed taxable value for the 2021 tax year, and a $250 by-law ticket.
You may give permission for someone to submit your declaration on your behalf.
What you will need:
- Your folio number and access code [these can be found on your property tax notices PDF file (751 KB)]
- Additional information, such as tenant names, court order number, permit number, etc.
Important note Ensure you fulfill the requirements of your property status at the time you declare.
Step-by-step guide to making your declaration
- Instructions (November 2021) PDF file (257 KB)
- 房屋空置稅項下的房屋居住狀態申報說明 (2021 年11月) PDF file (664 KB)
- 房屋空置税项下的房屋居住状态申报说明 (2021 年11月) PDF file (644 KB)
- ਖਾਲੀ ਘਰਾਂ ਤੇ ਟੈਕਸ ਸੰਬੰਧੀ ਪ੍ਰਾਪਰਟੀ ਦੀ ਸਥਿਤੀ ਦਾ ਐਲਾਨ ਭਰਨ ਬਾਰੇ ਹਿਦਾਇਤਾਂ (ਨਵੰਬਰ, 2021) PDF file (253 KB)
- Mga tagubilin para sa deklarasyon ng katayuan ng pabahay (Nobyembre 2021) PDF file (224 KB)
- Hướng dẫn kê khai tình trạng nhà ở (tháng 11 năm 2021) PDF file (325 KB)
All property status declarations are potentially subject to an audit process, in line with best practices for provincial and federal tax programs.
False declarations will result in fines of up to $10,000 per day of the continuing offense, in addition to payment of the tax.
Need to make a late declaration for 2020?
If you missed the declaration deadline for the 2020 reference year, you have until July 5, 2022, to make a late declaration. To do this, you must submit a Notice of Complaint.
Important note Ensure you have paid you by-law fine. Failure to pay may affect your credit rating.
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2021
Declaration for 2021: February 2, 2022
Empty Homes Tax payment for 2021: April 14, 2022