Exemptions
There are a few exemptions to the vacant home tax. Here they are:
A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:
| Eligible Exemption | Description | Supporting Documentation |
| Death of a registered owner | The property was vacant for six months of more in the previous year due to the death of an owner. | Copy of death certificate. |
| Repairs or renovations | The vacant property is undergoing repairs or renovations, and all the following conditions have been met:a) occupation and normal use of the vacant property is prevented by the repairs and renovations; b) all necessary permits have been issued for the repairs and renovations; c) the City’s Chief Building Official is of the opinion that the repairs or renovations are being actively carried out without unnecessary delay. | Description of the type of project preventing occupancy.Copy of building permits issued related to the repairs and renovations. |
| Principal resident is in care | The principal resident of the vacant property is in a hospital, long term or supportive care facility for up to six months during the taxation year. This exemption may be claimed for up to two consecutive taxation years. | Signed letter from health care facility on letterhead. |
| Transfer of legal ownership | You purchased your property in the previous year, and the sale involved a 100 per cent transfer of an interest in the property to an unrelated individual or corporation. This excludes name changes, adding a second owner and removing a second owner. | Copy of land transfer deed. |
| Occupancy for full-time employment | The vacant property is required for occupation for employment purposes for a total of at least six months in the taxation year, by its owner who has a principal residence outside of the Greater Toronto Area. | Proof of residency outside of Greater Toronto Area.Signed letter from employer on company letterhead or employment contract. |
| Court order | There is a court order in force which prohibits occupancy of the vacant property for at least six months of the taxation year. | Copy of court order. |
Brian Madigan LL.B., Broker