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Enforcement and penalties

Properties deemed or declared vacant will be subject to a tax of 1% of the property’s assessed taxable value. For the 2020 reference year, the tax will increase to 1.25%.

Empty Homes Tax due dates

Unpaid tax added to property tax bill: December 31, 2019

Declaration for 2019: February 4, 2020

Empty Homes Tax payment for 2019: April 16, 2020

Every owner of residential property is required to make a property status declaration each year to determine if the property is vacant and subject to the Empty Homes Tax.

Homes that are deemed vacant will be charged a tax of 1% of the property’s assessed taxable value.

Your property will be deemed vacant and subject to the tax, and you will be charged a $250 penalty, if you fail to make a declaration by the due date. 

 The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.

Penalties and fines

Audit process

Property status declarations may be subject to an 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. ( This documentation is not required at the time of declaration and will only be requested if the property is selected for audit.)

 Audit evidence must be relevant for the applicable reference period (January 1 – December 31).

Submit a Notice of Complaint

Submit a Notice of Complaint for 2019 by April 16, 2020, or by the date on the supplementary tax notice.

Submit a request for review

Submit a request for review by the submission deadline on the Notice of Complaint determination letter.

Pay by-law notice

Review and pay your Vacancy Tax (Empty Homes Tax) by-law notice online, or pay by phone or in person.

Questions about the Empty Homes Tax?

Read FAQ