Toronto Vacant Home Tax: The Declarations

Councillors appointed to fill 2 vacant Toronto wards - Toronto |

“Types of Property Status Declarations

Property Status DeclarationDescriptionSubject to Vacant Home Tax?
Occupied as principal residence of homeownerThe property is where you reside and conduct your daily affairs, receive mail, pay bills etc. You can only have one principal residence. This applies even if you leave for extended periods of time due to travel or work. For example, snowbirds will not be subject to the Vacant Home Tax on their principal residence.No
Occupied as principal residence of a permitted occupantA person(s) that is authorized by the registered owner to occupy a residential property as their principal residence. A permitted occupant is not a tenant or subtenant. A permitted occupant may include but is not limited to a family member or a friend of the registered owner.No
Occupied as a tenanted propertyA residential property that is occupied by a person(s) that has a written tenancy agreement for a term of at least 30 days to occupy the property for residential purposes. The property must be occupied by one or more tenants for six months or more throughout the year.No
Vacant with an eligible exemptionA residential owner may declare the property vacant with an eligible exemption. Please see the Exemptions section for further details.No
Vacant or deemed/determined vacantA property can be “declared” vacant by the homeowner through their property status declaration. A property will be “deemed” vacant if the owner fails to make a property status declaration. A property that has been selected for audit, or on review for a Notice of Complaint or appeal can be “determined” to be vacant upon completion of the review.Yes”

Brian Madigan LL.B., Broker

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