How to dispute a Vacancy Tax (Empty Homes Tax) by-law notice

Make sure you understand how the adjudication process works before you apply for an adjudication hearing.

How the adjudication process works

The adjudication process can take approximately 1 year to finalize.

When you apply for an adjudication hearing, you can only cancel your application by paying your by-law notice at any point before the hearing.

Keep in mind:

  • An adjudicator cannot reduce the by-law notice amount.
  • A $25 fee is charged in addition to your non-discounted penalty amount on your by-law notice if it is upheld.
  • If you receive more than one by-law notice, you must dispute each notice separately.

A paid by-law notice cannot be taken to adjudication.

Steps in the adjudication process

  1. Apply for a hearing
  2. Review by a screening officer
    • A screening officer will review your dispute and you will be notified in writing of the decision.
      • If your by-law notice is cancelled, the process ends here.
  3. Attend a hearing
    • An adjudicator will make a decision based on the facts of your case.
      • If your by-law notice is cancelled, the process ends here.
  4. By-law notice is upheld
    • Pay the full non-discounted by-law notice plus a $25 fee.
      • If you pay, the process ends here.
  5. Unpaid by-law notice goes to a collection agency
    • You will owe the by-law notice value, plus 50%, plus $25 fee.

Pay by-law fine or submit declaration

Pay now

Have a notice adjudicated

Apply now

How to prepare for an adjudication hearing

We will present evidence at your by-law notice adjudication hearing.