Submit a Notice of Complaint

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  Filing a late declaration after due date

  If you are the registered owner of a property and a prior reference period remains undeclared, you can get an extension by paying a non-refundable late filing fee of 5% of the Vacancy Tax levy. This payment is required to initiate a Notice of Complaint after the second business day in July in the year after the tax is due and payable.

  This non-refundable filing fee is separate from the $250 ticket for failing to declare by the declaration due date in February. 

  Note Until July 3, 2025, you can file a Notice of Complaint for the 2023 reference period without needing to pay the late filing fee. Any declarations for the 2024 tax reference year received after July 3, 2026, will be subject to the late penalty.

  Note A Vacancy Tax review officer may make a determination to waive the penalty when the registered owner is unable to submit a complaint on or before the second business day of July because of hardship, including:

  • Natural or human-made disasters such as flood or fire
  • A serious illness or accident
  • A serious emotional or mental distress

What to expect

By filing a Notice of Complaint you are requesting that the Vacancy Tax Review Officer review your declaration and any evidence or information submitted in support of it. The Review Officer is an independent party who is not involved in the original audit determination.

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  When filing your Notice of Complaint

  You will be asked to:

  • Select which of the following options applies to you:  
    • You made an error or omission in completing your property status declaration, OR
    • The City made an error or omission that resulted in your property being taxed
  • Provide a brief explanation as to why your property should not be subject to the Empty Homes Tax and to submit supporting evidence

  Note Following submission of your Notice of Complaint, you may be contacted by a representative of the Vacancy Tax Department, seeking further evidence, information, or clarification about your submission.

  At the end of the complaint process, a letter will be forwarded to you, advising of the determination. 

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  When to pay the Empty Homes Tax

  Payment of your Empty Homes Tax is due by April 14, 2025, or the date indicated on any supplementary tax notice. Failure to pay by the due date will result in a late penalty of 5%.

  A submitted Notice of Complaint may not be finalized by the due date. Depending on the complexity of the Notice of Complaint, the timeline for review may vary. 

Evidence to support a Notice of Complaint

Depending on the type of declaration and your property status, you may be required to support your Notice of Complaint with evidence.

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  Types of evidence

  Types of evidence that can be submitted in support of a complaint may include (but are not limited to):

  • Government-issued personal identification; including, without limitation, driver’s licence, BCID card, or British Columbia Services Card
  • ICBC vehicle insurance and registration
  • Income tax returns and notices of assessment
  • Tenancy agreements
  • Employment contracts, pay statements, or records of employment
  • Verification of residence in long term or supportive care
  • Verification of educational enrolment form
  • Court orders
  • Death certificates
  • Development or building permits
  • Insurance certificates for homeowners or tenants insurance
  • Strata by-laws or records prepared or maintained by the strata