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Submit a Notice of Complaint

Notice of Complaint submissions for 2017 are now closed if you were deemed or declared vacant.
You may be able to submit a Notice of Complaint if you have been charged the Empty Homes Tax because of a non-compliant audit and want to dispute it.

Empty Homes Tax due dates

Complaint for 2017: April 16, 2018

Empty Homes Tax payment: April 16, 2018

Declaration for 2018: February 4, 2019

 You can also submit a Notice of Complaint within 28 days of when your Supplementary Vacancy Tax Notice was issued.

As of April 17, 2018, a Notice of Complaint can only be submitted if:

  • You have received your Vacancy Tax Notice (Empty Homes Tax bill) stating that your property was determined vacant and subject to the tax; and
  • Your property was determined vacant because:
    • 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

Before you begin your complaint

Please review What to expect.

If you failed to submit a property status declaration by March 5, 2018, you will be required to declare your property status as part of your Notice of Complaint. 

Need assistance in determining your property status? Take the property status questionnaire.

To submit a Notice of Complaint, you will need:

  You may give permission for someone to submit your complaint on your behalf.

Submit a Notice of Complaint

 

What to expect

Payment of your Empty Homes Tax was due by April 16, 2018, 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 for 2017 may not be finalized by the due date. 

 It is recommended that you pay your Empty Homes Tax prior to due date to avoid the 5% late penalty.

If your complaint is successful

  • You will be refunded the full amount of your Empty Homes Tax and 5% late penalty if applicable.
  • If you failed to submit a property status declaration by March 5, 2018, a $250 penalty for non-declaration will be due.

If you did not pay your balance prior to due date and your complaint is denied

  • Your Empty Homes Tax will be due immediately plus the 5% late penalty.
  • If you failed to submit a property status declaration by March 5, 2018, a $250 penalty for non-declaration will be due.

If you have submitted a Notice of Complaint and received a determination letter stating your property remains subject to the tax, you have the option to submit a request for review. 

Submit a request for review

Evidence to support complaint

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

Submit a request for review Property status questionnaire