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.
False property status declarations may result in fines of up to $10,000 per day of the continuing offense, in addition to payment of the tax.
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).
Types of evidence that can be submitted in support of a declaration include (but are not limited to):
ICBC vehicle insurance and registration
Government-issued personal identification, including, driver’s licence, BCID card, and British Columbia Services Card
Medical Services Plan invoice
Income tax returns and notices of assessment
Employment contracts, pay statements, or records of employment
Insurance certificates for homeowner's(s') insurance
If the occupant's personal information is not registered to the property's address, they could fail an audit, and the property could then be subject to the tax.
To declare that your property is rented, it must be occupied by a tenant for at least six months of the current year. This requirement can be met through either:
A long-term lease (minimum of six months in duration); or,
A combination of rental periods, each lasting 30 or more consecutive days, for a total of at least six months of tenancy
This exemption applies to properties that were occupied for residential purposes. This exemption does not apply to properties that are rented and being used solely as office space.
Types of evidence that can be submitted in support of a declaration include (but are not limited to):
Tenancy agreement(s)
Bank statements showing reoccurring rental income
Insurance certificates for tenants insurance
Information from a long-term tenant proving occupancy
Income tax returns or notices of assessment stating rental income
Types of evidence that can be submitted in support of a declaration include (but are not limited to):
Exemption types
Occupancy for full-time employment
Exemption details
Examples of acceptable evidence
Your principal residence was outside of Greater Vancouver, but you occupied your property for residential purposes for at least six months because you were employed full-time in Greater Vancouver. The nature of the employment must require physical presence in Greater Vancouver.
Contact information for Greater Vancouver employer
Letter from Vancouver employer confirming full time employment status and required physical presence for purposes of work
Owner in care
Exemption details
Examples of acceptable evidence
Your property was unoccupied for more than six months because you or your tenant was residing in a hospital, long term, or supportive care facility and had previously been using the property as a principal residence or occupying it for residential purposes as a tenant.
This exemption does not apply to second homes that are used occasionally to receive medical care in Vancouver.
All occupants must be residing in a care facility for the exemption to apply.
Contact information for care facility
Letter from care facility confirming you or your tenant is undergoing medical/ supportive care
Estate of deceased
Exemption details
Examples of acceptable evidence
The property was unoccupied for more than six months because the last registered owner is deceased and a grant of probate or administration of the estate was pending.
This exemption does not apply if a grant of administration or probate was issued by a date that would have allowed the property to have been occupied for six months of the calendar year. The property will otherwise be subject to the tax unless it was used as a principal residence or rented to a tenant or subtenant for at least six months.
Death certificate of registered owner
Transfer of property
Exemption details
Examples of acceptable evidence
Legal ownership was transferred during the reference period (the property was sold) and a new Land Title Number was issued.
The use of “transfer” is based on the definition of “transfer” in the Land Title Act, being a conveyance, a grant, and an assignment.
This exemption does not apply to properties that were issued a new Land Title Number solely because of a name or address change.
Title search or certificate of title showing the date that title was transferred
Undergoing redevelopment or major renovations
Exemption details
Examples of acceptable evidence
Your property was unoccupied for more than six months because:
The property was undergoing redevelopment or major renovations where permits:
had been issued and were being carried out diligently and without delay, or
were under review for redevelopment of vacant land or the conservation of heritage property.
Or, the property is vacant and part of a phased development which has:
A rezoning application under review
Approved rezoning with permits under review
Approved rezoning where construction has commenced
Short description of renovation/ redevelopment project
Building or development permit number
Strata rental restriction
Exemption details
Examples of acceptable evidence
Your property was unoccupied for more than six months because it was subject to a strata rental by-law as of November 16, 2016:
that prohibited rentals or restricted the number of units that may be rented, and
the maximum allowable number of rentals had already been reached.
This exemption does not apply to properties where the number of permitted strata rentals decreased on or after November 16, 2016.
Copy of strata by-laws
Letter from strata council confirming the maximum number of units have been rented
Copy of waitlist confirming owner attempted to rent the property
Court order
Exemption details
Examples of acceptable evidence
Your property was unoccupied for more than six months because the property was under one of the following:
A court order
Court proceedings
An order of a governmental authority prohibiting occupancy
Actions to permit occupancy were carried out diligently and without delay, in accordance with any timelines in the order.
This exemption applies to owners who were prohibited from selling, occupying, or renting their property.
This exemption does not apply to properties that are uninhabitable due to inaction by the owner.
Copy of the court order
In cases where an order or a governmental authority prohibits occupancy, the owner must be able to show that they have acted diligently to meet the requirements of the order
Limited use residential property
Exemption details
Examples of acceptable evidence
Your property was unoccupied for more than six months because the use of the property was limited to one of the following:
Vehicle parking
A result of the size, shape, or other inherent limitation of the parcel, a residential building could not be constructed
Land survey or legal description of parcel that clearly illustrates the limiting aspects of the property
The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.
This documentation is not required at the time of declaration and will only be requested if the property is selected for audit.)
This exemption applies to properties that were occupied for residential purposes. This exemption does not apply to properties that are rented and being used solely as office space.
