Vacant Home Tax

Declare the 2023 occupancy

Contact Information
Submit Declaration Online
status of your residential property.
(https://www.toronto.ca/services-
City of Toronto
Owners of properties in Toronto Revenue Services
payments/property-taxes-
that are classified within the General Correspondence
utilities/vacant-home-tax/vacant-
residential property tax class are 5100 Yonge St.,
home-tax-declaration-of-
required to declare occupancy Toronto, ON M2N 5V7
occupancy-status/)
status every year. The deadline to
Tax & Utility Inquiry Line
declare is February 29, 2024.
Monday to Friday: 8:30 a.m. to
4:30 p.m.
Telephone: 311
If you wish to dispute your Notice of Assessment or Outside City Limits: 416-392-
have been asked to provide evidence, you can file a CITY (2489)
TTY: 416-338-0TTY (0889)
Notice of Complaint or submit evidence through the
Fax: 416-696-3605
City’s secure online portal Email: propertytax@toronto.ca
(https://www.toronto.ca/services- (mailto:propertytax@toronto.ca)
payments/property-taxes-utilities/vacant-home-
Inquiry & Payment Counters
tax/vacant-home-tax-notice-of-complaint/). View the Monday to Friday: 8:30 a.m. to 4
status of your Declaration, Notice of Complaint, p.m.
Appeal or Audit on the Property Tax Lookup
(https://www.toronto.ca/services- Related Information
payments/property-taxes-utilities/lookup-your-
Pay Your Property Tax or Utility
property-tax/property-tax-lookup/) page.
Bill
(https://www.toronto.ca/services-
payments/property-taxes-
The goal of the Vacant Home Tax (VHT) is to increase the supply utilities/property-tax/pay-your-
of housing by discouraging owners from leaving their residential property-tax-or-utility-bill/)
properties unoccupied. Homeowners who choose to keep their
properties vacant will be subject to this tax. eBilling
(https://www.toronto.ca/services-
Revenues collected from the Vacant Home Tax will be allocated payments/property-taxes-
towards affordable housing initiatives, including the Multi-Unit utilities/property-tax/ebilling/)
Residential Acquisition (MURA) program Privacy - Terms

(https://www.toronto.ca/community-people/community- Tax & Utilities Answers

(https://www.toronto.ca/services-
partners/housing-partners/housing-initiatives/multi-unit-
payments/property-taxes-
residential-acquisition-program/).
utilities/tax-and-utilities-
You can get information about the Vacant Home Tax and how to answers/)
declare occupancy status or file a complaint in any language.
Inquiry & Payment Counters
Click on “Translate” in the blue bar at the bottom of this webpage
(https://www.toronto.ca/services-
and select a language.
payments/property-taxes-
If you would like to report a residential property that you believe utilities/inquiry-payment-
to be vacant, you can leave a message on the vacant property counters/)

reporting hotline at 416-395-1098.

Changing Mailing Address
(https://www.toronto.ca/services-
Expand All Collapse All payments/property-taxes-
utilities/property-tax/buying-
selling-or-moving/)
How It Works
Tips on Faxing and Emailing
(https://www.toronto.ca/services-
Owners of properties in Toronto that are classified within payments/property-taxes-
the residential property tax class are required to declare the utilities/tips-on-faxing-and-
occupancy status of their property every year, even if they emailing/)
reside there. However, the tax does not apply to:
Complaints, Suggestions &
properties that are the principal residence of the Compliments
owner (https://www.toronto.ca/city-
properties that are the principal residence of a government/accountability-
operations-customer-
permitted occupant or occupied by a tenant (including
service/city-
business tenants) administration/staff-directory-
properties that qualify for an exemption divisions-and-customer-
As outlined in the bylaw service/revenue-
services/revenue-services-
(https://www.toronto.ca/legdocs/bylaws/2022/law0097.pdf),
complaints-compliments/)
a property is considered vacant if:
the property was not the principal residence of the Revenue Services – Customer
Service Standards
owner or any permitted occupants or was not
(https://www.toronto.ca/city-
occupied by tenants for a total of six months or more
government/accountability-
during the calendar year operations-customer-
the property was not eligible for an exemption service/city-
the property was deemed vacant because the owner administration/staff-directory-
failed to submit a declaration of occupancy status or divisions-and-customer-
any required supporting documentation service/revenue-
services/revenue-services-
Declarations of occupancy status can be submitted customer-service-standards/)
through the online portal or by mail, either by the property
owner or an authorized representative acting on their Non-Residential Property Tax
behalf. Strategies
(https://www.toronto.ca/services-
payments/property-taxes-
utilities/property-tax/non-
residential-properties-tax-
Owners of properties subject to the tax will be issued a strategies/)
Vacant Home Tax Notice at the end of March and payment
Government of Canada's
will be due in three instalments in May, June and July.
Underused Housing Tax
You do not have to declare if: (https://www.canada.ca/en/services/taxes
taxes-duties-and-
your property is not yet assessed levies/underused-housing-
the property is classed as multi-residential, tax.html)
commercial or industrial
the property is classified by MPAC as vacant land,
parking space or a condominium locker

Vacant Home Tax Calculation

For the 2022 and 2023 taxation years, a Vacant Home Tax
of one per cent of the Current Value Assessment (CVA) will
be levied on all Toronto residences that are declared,
deemed or determined to be vacant for more than six
months during the previous year. For example, if the CVA of
your property is $1,000,000, the tax amount billed would be
$10,000 (1% x $1,000,000).
For 2024 and future taxation years, a tax of three per cent
of the CVA will be levied on all Toronto residences that are
declared, deemed or determined to be vacant for more than
six months during the previous year. For example, if the
CVA of your property is $1,000,000, the tax amount billed
would be $30,000 (3% x $1,000,000).
The tax is based on the property’s occupancy status and
CVA for the previous year. For example, if the home is
vacant in 2023 the tax will be calculated using the 2023
CVA and will become payable in 2024.

How to Declare
The City’s secure online portal
(https://www.toronto.ca/services-payments/property-
taxes-utilities/vacant-home-tax/vacant-home-tax-
declaration-of-occupancy-status/) is the best way to
submit a declaration. It’s quick and easy to declare online –
and helps prevent potential errors and readability issues
that sometimes occur with declarations completed by
hand. If required, homeowners can download a PDF
(https://www.toronto.ca/wp-
content/uploads/2023/11/8ea9-
VacantHomeTaxDeclaration.pdf) of the form to complete
and submit.
To make your annual declaration, you will need the 21-digit
assessment roll number and the customer number from
your property tax bill or property tax account statement.
Please do not submit any personal information by email as
it is not a secure form of file transfer.
If there is an error in the declaration you submitted and it is
not past the declaration deadline, you can re-file a new
declaration.

Definitions of Occupancy Status

The following occupancy types may be selected when
completing your declaration:

Subject
Occupancy Status Description to
VHT?

The 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 (for example,
snowbirds who spend more than
Occupied as
six months away from their
principal residence No
principal residence) or work. The
of homeowner
property must be your principal
residence for at least six months
during the taxation year to claim
this type of occupancy status.
Supporting documentation is not
required unless requested by the
City.

A person(s) that is authorized by

the registered owner to use a
residential property as their
 principal residence. A permitted
occupant is not a tenant or
subtenant. A permitted occupant
Occupied as may include but is not limited to a
principal residence family member or a friend of the No
of a permitted registered owner. The property
occupant must be their principal residence
for at least six months during the
taxation year to claim this type of
occupancy status.
Supporting documentation is not
required unless requested by the
City.

A residential property that is

occupied by a tenant for
residential purposes or business
tenant that has a written tenancy
agreement for a term of at least
Occupied as a 30 days to occupy the property.
tenanted property The property must be occupied
No
(including business by one or more tenants for six
tenants) months or more throughout the
year.
Supporting documentation is not
required unless requested by the
City.

A residential owner may declare

the property vacant with an
eligible exemption
(https://www.toronto.ca/services-
payments/property-taxes-
Vacant with an
utilities/vacant-home-tax/? No
eligible exemption
accordion=exemptions).
Supporting documentation is
required when declaring an
exemption.

A residential property that was

vacant for six months or more
during the taxation year should be
 declared vacant by the
homeowner in the declaration of
occupancy status submission. A
Vacant or property will be deemed vacant if
deemed/determined the owner fails to make a Yes
vacant property status declaration
and/or provide supporting
documentation where applicable.
A property that has been selected
for audit, or on review of a Notice
of Complaint or appeal can be
determined to be vacant upon
completion of the review.

Snowbirds and other extended-stay travellers

The Vacant Home Tax allows for owners to be away from
their principal residence due to travel, work and other
reasons for extended periods of time.
The declaration form asks if the property was the principal
residence of the owner for at least six months. The six-
month stipulation refers to the property being your principal
residence for this period of time and not your physical
occupancy of the property. As long as a property remains
your principal residence you can declare the occupancy
status as occupied.

Co-ops and multi-unit residential dwellings

Properties in the residential property tax class that have a
single roll number and multiple units must be declared
annually. Only one declaration for the entire building is
required. If at least one unit was occupied for six months or
more, you can indicate that the property was occupied.

Submission Trouble Shooting Tips

If you are having difficulty using the online declaration
portal, please try again after updating your web browser or
by using a different browser.

Exemptions
A property may be left vacant and be exempt from the
Vacant Home Tax if one of the following criteria is met:

Eligible Supporting
Description
Exemption Documentation

The property was

vacant for six
months or more in
the taxation year
due to the death
of an owner. This
exemption may be
claimed for up to
two consecutive
taxation years if
the owner of the
vacant unit died in
the taxation year
Death of a or in the previous
Copy of death
registered taxation year.
certificate.
owner
Beginning with the
2023 taxation
year, this
exemption may be
claimed for up to
three consecutive
taxation years if
the owner of the
vacant unit died in
the taxation year
or in the two
previous taxation
years.

The vacant
property is
undergoing
repairs or
renovations, and
all the following
conditions have
 been met:
Occupation
and normal
use of the Description of
vacant the project
property is preventing
prevented by occupancy,
the repairs along with any
and supporting
renovations documents (for
for at least example, work
Repairs or orders,
six months
renovations contractor
of the
taxation year. receipts).
All necessary Copy of
permits have building
been issued permits issued
for the related to the
repairs and repairs and
renovations. renovations.
The City is of
the opinion
that repairs
or
renovations
are being
actively
carried out
without
unnecessary
delay.

The principal
resident of the Signed letter
vacant property is from health
in a hospital, long care facility on
term or supportive letterhead.
care facility for at
Principal Proof of
least six months
resident is principal
during the
in care residence at the
taxation year. This
subject
exemption may be
claimed for up to
 two consecutive property prior
taxation years. to entering
care.

You purchased
your property with
a closing in the
taxation year
being declared,
and the sale
involved a 100 per
cent transfer of an
Transfer of
interest in the Copy of land
legal
property to an transfer deed.
ownership
unrelated
individual or
corporation. This
excludes name
changes, adding a
second owner and
removing a
second owner.

The vacant
property is Proof of
required for residency
occupation for outside of
employment Greater Toronto
purposes for a Area.
Occupancy
total of at least six
for full-time Signed letter
months in the
employment from employer
taxation year, by
on company
its owner who has
letterhead or
a principal
employment
residence outside
contract.
of the Greater
Toronto Area.

There is a court
order in force
which prohibits
occupancy of the
Copy of court
Court order vacant property
order.
 for at least six
months of the
taxation year.

This exemption
can be claimed by
the developer of a
newly constructed
residential unit for
up to two
consecutive years
if all the following
conditions have
been met:
The
residential
unit was not
occupied as
a residence
at the end of
the last
business day
of the
taxation year
for which the Sales listing
property is from the
being taxation year
declared, and for which the
Vacant new was not property is
inventory occupied for being declared,
residential and proof that
purposes the registered
since it was owner is the
constructed. developer.
The
residential
unit was
actively
offered to the
public for
sale in the
taxation year
for which the
 property is
being
declared.
The owner of
the
residential
unit is the
developer of
the
residential
unit.

Late Declarations, Fees, Fines & Penalties

If a declaration is not submitted by the deadline, the

property will be deemed vacant and will be subject to the
Vacant Home Tax. Effective January 1, 2024, a fee of
$21.24 will be charged for failing to submit a declaration of
occupancy status by the declaration deadline.
Interest charges will apply to any overdue Vacant Home Tax
amount at a rate of 1.25 per cent on the first day of default
and on the first day of each month thereafter, for as long as
taxes or charges remain unpaid.
Upon default of payment, the unpaid amount will be added
to the property tax roll for the residential property and will
be collected in the same manner as property taxes.
A Dishonoured Cheque Processing / Non-Sufficient Funds
(NSF) fee (https://www.toronto.ca/services-
payments/property-taxes-utilities/property-tax/property-
tax-rates-and-fees/?accordion=property-tax-fees) will be
applied to all payments that are not honoured by a financial
institution.
Failure to submit a declaration of occupancy status by the
deadline may result in a $250 fine. False declarations of
occupancy status or failure to provide information when
requested may result in a fine of up to $10,000, in addition
to payment of the tax.
Change of Ownership & the Vacant Home Tax

The Vacant Home Tax has implications for property

transactions, both for purchasers and vendors:
It is the responsibility of purchasers and vendors to
make appropriate arrangements to ensure that the
declaration of occupancy status has been submitted.
Vendors should provide a copy of the completed and
filed declaration of occupancy status to the purchaser.
Vendors should provide a statutory declaration at
closing confirming the filed property status declaration
is true and correct.
Purchases should do their due diligence to ensure they
are aware of property tax liabilities.
Who is responsible for making the occupancy status
declaration?
For property transferred prior to December 31 of the
year being declared, the purchaser must submit a
declaration. The purchaser qualifies for the “transfer of
legal ownership” exemption.
For property transferred between January 1 and the
closing of the declaration period on the last business
day of February, the vendor must complete the
declaration prior to the closing. This is because only
the vendor will know the property’s occupancy status
for the prior year.
What happens if the previous owner did not make a
declaration?
The property will be deemed vacant and subject to the
tax and fee.
The Vacant Home Tax forms a lien on the property,
and the purchaser will be held responsible for the
payment of the tax.

Paying the Vacant Home Tax

Vacant Home Tax payments are due in three equal

instalment amounts on the due dates of May 15, June 17
and July 15, 2024.
To ensure your payment reaches the City on or before the
due dates, we suggest making your payment electronically
through MyToronto Pay (https://www.toronto.ca/services-
payments/mytoronto-pay/) or through your financial
institution’s online banking portal.

Financial Institutions
You can pay the Vacant Home Tax at banks or financial
institutions through online banking, telephone banking, at
an automated teller machine (ATM) or in-person.
To register and pay through online banking:
You will need your 21-digit assessment roll number
from your Vacant Home Tax Notice.
Sign in to your financial institution’s secure website
and select the relevant payee listing, as follows:

Name of Financial Institution

BMO (Bank of Montreal) (https://www1.bmo.com/onlinebanking/cgi-bin/netbnx/NBmain)

CIBC (Canadian Imperial Bank of Commerce) (https://www.cibc.com/en/personal-banking.html)

National Bank (https://www.nbc.ca/personal/accounts/services.html)

RBC (Royal Bank of Canada) (https://www1.royalbank.com/cgi-bin/rbaccess/rbunxcgi?

F6=1&F7=IB&F21=IB&F22=IB&REQUEST=ClientSignin&LANGUAGE=ENGLISH&_ga=1.240574659.1924

Scotiabank (https://www.scotiaonline.scotiabank.com/online/authentication/authentication.bns)

TD Canada Trust (https://authentication.td.com/uap-ui/index.html?consumer=easyweb&locale=en_C

 getting-started)

If your bank is not listed, please contact your financial

institution for information.
Payee information is subject to change without notice. If
you require assistance, please contact your bank or
financial institution.

MyToronto Pay
MyToronto Pay (https://www.toronto.ca/services-
payments/mytoronto-pay/) is a new service from the City
of Toronto in collaboration with our trusted partner PayIt.
Using MyToronto Pay, Vacant Home Tax payments can be
made by electronic funds transfer with no convenience fee,
or by credit card or debit card with a convenience fee
charged by the company.

Mail-In Payment
The City accepts post-dated cheques payable to the
Treasurer, City of Toronto:
Treasurer, City of Toronto
Box 5000
Toronto, ON M2N 5V1

Inquiry & Payment Counters and Drop Box

Services
The City’s Property Tax and Utilities Inquiry & Payment
Counters (https://www.toronto.ca/services-
payments/property-taxes-utilities/inquiry-payment-
counters/) have reopened.
You can make payment by cash, cheque, money order or
debit card. If making payment via drop box, cheque or
money order is accepted.

Notice of Complaint & Appeal

Submit Complaint/Appeal or Respond to Audit (https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-ta

A two-stage process is available to property owners who

wish to have the outcome of their declaration reviewed. The
first step is to file a Notice of Complaint. The second
process, an appeal request, is available to property owners
who disagree with the decision about their Notice of
Complaint.
To file a Notice of Complaint or Appeal you will need your
21-digit assessment roll number and the customer number
from your property tax bill or property tax account
statement.
A Notice of Complaint or Appeal should be made through
the City’s secure online portal. If unable to submit online,
you can submit your complaint and/or appeal by mail.
Please do not submit any personal information by email as
it is not a secure form of file transfer.
You may be required to submit additional information or
documentation. If you receive a letter requesting additional
evidence, you will have 60 days to submit documents that
support your occupancy or exemption claim. Failure to
provide this information will result in the complaint or
appeal not being considered. Once all required information
is received and a determination is made, the City will send a
written response by regular mail to the address on file.

Notice of Complaint
You may file a Notice of Complaint if:
you failed to make a declaration of occupancy status
by the deadline
you made an error on your declaration and it is past
the declaration deadline
you disagree with the Vacant Home Tax Notice of
Assessment or Supplementary Assessment
your property was deemed vacant through an audit or
otherwise and you wish to dispute the Vacant Home
Tax that was levied in the Supplementary Vacant
Home Tax Notice of Assessment
Submitting a Notice of Complaint through the online portal
is quick and easy. Based on the options you select, you may
or may not need to provide supporting documentation. If
you are submitting your complaint in writing it must include:
assessment roll number and customer number
 complainant’s full name and contact details
(telephone number or email)
information that specifies your authority to act on the
behalf of the owner, if this applies and you are a
complainant acting on someone’s behalf
reason(s) for the complaint and why the residential
property should not be subject to the tax
supporting documentation and evidence to
substantiate the reason(s) for the complaint
Your complaint must be received within the following time
frames:
For Vacant Home Tax Notice of Assessment: Any
complaint must be received by the City on or before
the last business day of the year that payment is due.
For the 2022 taxation year, the complaint must be
received by April 15, 2024. For the 2023 taxation year,
the complaint must be received by December 31,
2024.
For Supplementary Vacant Home Tax Notice of
Assessment: Within 90 days of the date on your
notice.
Once all required information is received and a
determination is made, the City will send a written decision
letter to the owner by regular mail, at the mailing address
on file at the time the decision is made.
Continue to pay the Vacant Home Tax as billed. If you do
not pay the balance of the Vacant Home Tax prior to the
due dates and your Notice of Complaint is not accepted,
the tax will be due along with any applicable interest,
penalties and fees.
If the property is determined not to be subject to the Vacant
Home Tax:
The Vacant Home Tax will be cancelled, along with any
applicable interest and penalties.
Any credits will be refunded or transferred to property
tax.
Note that failure to pay the Vacant Home Tax by the due
dates will result in interest and possible fees being added
to the property tax account. Notice of Complaint decisions
may not be finalized by the due date.
Appeal
If you disagree with the decision made regarding your
Notice of Complaint, you will have 90 days to submit an
appeal request. The grounds of your appeal are limited to
the same issues raised in your initial complaint, unless the
outcome of your complaint resulted in a reassessment or
varied assessment.
Submitting an appeal through the online portal is quick and
easy. If you are submitting your appeal in writing it must
include:
assessment roll number and customer number
requestor’s full name and contact details (telephone
number and/or e-mail address)
if acting on behalf of owner, information regarding
your relationship to the owner and your authority to act
on their behalf
statement of the grounds for the appeal and why the
property should not be subject to the tax on these
grounds
supplementary information and evidence to
substantiate the grounds for the appeal
Upon receipt of your appeal request, your submission will
be reviewed within 90 days by the Appellate Authority. The
Appellate Authority will make a determination to allow or
dismiss the appeal in whole or in part.
Following the determination the City will, if required, make
any adjustments to the assessment within 30 days. The
City will send a written decision letter to the owner by
regular mail, at the mailing address on file at the time the
decision is made. The appeal decision is final.

Supporting Documentation
Examples of supporting documentation include but are not
limited to:
Ontario vehicle registration and vehicle insurance
documentation showing subject address
government-issued personal identification showing
subject address, including driver’s license and Ontario
Identity Card
income tax returns and income tax notices of
 assessment showing subject address
tenancy agreement(s) for the residential property
bank statements showing reoccurring rental income
copy of death certificate of the registered owner
employment contracts, pay statements or records of
employment showing subject address
insurance certificates for homeowner’s or tenant’s
insurance at subject address
court orders prohibiting occupancy of the subject
property
signed letter from health care facility on letterhead
with contact details for the care facility
description of the type of project at the subject
address along with any supporting documents (for
example, work orders, contractor receipts) that
demonstrate the occupation and normal use of the
vacant unit was prevented by the repairs or
renovations for at least six months in the taxation year
copy of any building permits issued to the subject
address related to repairs or renovations land transfer
deed for the subject address

Submission Trouble Shooting Tips

If you are having difficulty using the online portal, please try
again after updating your web browser or by using a
different web browser.
Mailing address:
City of Toronto, Revenue Services
Vacant Home Tax Complaints/Appeals
5100 Yonge St.
Toronto, ON M2N 5V7

Audits

Submit Complaint/Appeal or Respond to Audit (https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-ta

A property may be selected for audit on a random or

specific criteria basis. If selected for audit, the City may
require the owner to provide information and evidence to
substantiate their claim of occupancy of a residential
property or any exemption
(https://www.toronto.ca/services-payments/property-
taxes-utilities/vacant-home-tax/?accordion=exemptions).
If further information or evidence is required, the City will
send you a letter by mail advising what you need to do.
Once an audit is complete, you will be notified by mail of
the outcome.

Supporting Documentation
If your property is selected for audit you may be required to
submit supporting documentation. Examples of supporting
documentation include but are not limited to:
Ontario vehicle registration and vehicle insurance
documentation of any occupant and owner
government-issued personal identification, including
driver’s license and Ontario Identity Card of any
occupant and owner
income tax returns and income tax notices of
assessment of any occupant and owner.
lease agreements for the residential property
wills, grants of probate, or grants of administration in
respect of an owner or an owner’s estate
employment contracts, pay statements or records of
employment of any occupant and owner
insurance certificates for homeowner’s or tenant’s
insurance
statutory declarations or affidavits regarding the
occupancy of the residential property and any
exemption
All records and documents pertaining to the occupation of
the residential property or any exemption claimed must be
retained for a period of three years.

Vacant Home Tax Drop-in Sessions

Property owners who would like help to submit their

declaration of occupancy status can visit a drop-in session
at Toronto City Hall or one of the civic centres on select
dates in February.
Toronto City Hall – February 5, 7, 28 & 29
 Scarborough Civic Centre – February 5, 7, 28 & 29
Etobicoke Civic Centre – February 6, 8, 28 & 29
North York Civic Centre – February 6, 8, 28 & 29
York Civic Centre – February 5, 7, 26 & 27
East York Civic Centre – February 6, 8, 26 & 27
All sessions take place from 10 a.m. to 3 p.m. near the
Inquiry & Payment counters
(https://www.toronto.ca/services-payments/property-
taxes-utilities/inquiry-payment-counters/).

Background

In 2019, City Council asked for information related to the

possible implementation of a vacant home tax in Toronto.
At their December 2020 meeting, City Council asked City
staff to develop key tax design features and administrative
structures to support a vacant home tax program and to
report back with a recommended design for a vacant home
tax by the end of the second quarter of 2021, for tax
implementation in 2022.
At its meeting on July 14-15, 2021, City Council adopted
EX25.3- Recommended Tax Design and Steps to
Implement a Vacant Home Tax in Toronto
(https://secure.toronto.ca/council/agenda-item.do?
item=2021.EX25.3), approving the development and
implementation of a vacant home tax in Toronto. At its
meeting on December 15, 16 and 17, 2021, City Council
adopted EX28.2 – Final Tax Design and Steps to Implement
a Vacant Home Tax in Toronto
(https://secure.toronto.ca/council/agenda-item.do?
item=2021.EX28.2), amending the City of Toronto
Municipal Code, adding Chapter 778, Taxation, Vacant
Home Tax
(https://www.toronto.ca/legdocs/bylaws/2022/law0097.pdf).
At its meeting on October 11-12, 2023, City Council adopted
EX8.7 – Vacant Home Tax: Status Update
(https://secure.toronto.ca/council/agenda-item.do?
item=2023.EX8.7) amending City of Toronto Municipal
Code Chapter 778, Taxation, Vacant Home Tax and Chapter
441, Fees and Charges
(https://www.toronto.ca/legdocs/bylaws/2023/law0979.pdf).
Vacant Home Tax Updates
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including reminders to submit an annual declaration of your
residential property’s occupancy status and notices of important
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Municipal Code, Chapter 778, Taxation, Vacant Home Tax. The information will be
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