Will your home be taxed?
other
Each year, every owner of residential property will have to make a property status declaration. This will determine if the property is subject to the Empty Homes Tax, also known as the Vacancy Tax.
The Province of BC’s Speculation and Vacancy Tax is in addition to the City’s Empty Homes Tax. If you own residential property in Vancouver, you may have to pay both taxes
Properties not subject to the tax
Most properties will not be subject to the Empty Homes Tax, including those:
- Used as a principal residence by the owner, his/her family member or friend, or other permitted occupier for at least six months of the 2018 tax year
- Rented for residential purposes for at least six months of the current year, in periods of 30 or more consecutive days
- Meeting the criteria for one of the exemptions
Exemptions and scenarios that may apply to you
This content is for informational purposes only. It is not intended as advice or a determination of whether your property will be subject to the Empty Homes Tax
If there is any discrepancy between the information provided here and the provisions of the Vacancy Tax Bylaw (183 KB), the latter will prevail. These changes are in effect for the 2018 reference period (January 1 to December 31, 2018.)
Exemptions:
You will not be subject to the tax if you can meet one of the exemptions listed below.
If you claim one of the following exemptions, you must be able to provide evidence that validates your declaration if asked.
Clarifications to the Vacancy Tax bylaw were made on September 18, 2018. These changes are in effect for the 2018 reference period (January 1 to December 31, 2018).
Evidence documentation is not required at the time of declaration and will only be requested if the property is selected for audit.
Exemption types
Occupancy for full-time employment
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Exemption details |
Examples of acceptable evidence |
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Your principal residence was outside of Greater Vancouver, but you occupied your property for residential purposes for at least six months because you were employed full-time in Greater Vancouver. The nature of the employment must require physical presence in Greater Vancouver. Greater Vancouver as defined in the Vacancy Tax Bylaw (183 KB) refers to:
This exemption does not apply to properties that are being used solely as office space. |
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Owner in care
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Exemption details |
Examples of acceptable evidence |
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Your property was unoccupied for more than six months because you or your tenant was residing in a hospital, long term, or supportive care facility and had previously been using the property as a principal residence or occupying it for residential purposes as a tenant. This exemption does not apply to second homes that are used occasionally to receive medical care in Vancouver. All occupants must be residing in a care facility for the exemption to apply. This exemption is not allowed for more than two consecutive tax years. |
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Estate of deceased
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Exemption details |
Examples of acceptable evidence |
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The property was unoccupied for more than six months because the last registered owner is deceased and a grant of probate or administration of the estate was pending. This exemption does not apply if a grant of administration or probate was issued by a date that would have allowed the property to have been occupied for six months of the calendar year. The property will otherwise be subject to the tax unless it was used as a principal residence or rented to a tenant or subtenant for at least six months. |
Death certificate of registered owner |
Transfer of property
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Exemption details |
Examples of acceptable evidence |
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Legal ownership was transferred during the reference period (the property was sold) and a new Land Title Number was issued. The use of “transfer” is based on the definition of “transfer” in the Land Title Act, being a conveyance, a grant, and an assignment. This exemption does not apply to properties that were issued a new Land Title Number solely because of a name or address change. |
Title search or certificate of title showing the date that title was transferred |
Undergoing redevelopment or major renovations
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Exemption details |
Examples of acceptable evidence |
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Your property was unoccupied for more than six months because:
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Strata rental restriction
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Exemption details |
Examples of acceptable evidence |
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Your property was unoccupied for more than six months because it was subject to a strata rental bylaw as of November 16, 2016:
This exemption does not apply to properties where the number of permitted strata rentals decreased on or after November 16, 2016. |
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Court order
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Exemption details |
Examples of acceptable evidence |
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Your property was unoccupied for more than six months because the property was under one of the following:
Actions to permit occupancy were carried out diligently and without delay, in accordance with any timelines in the order. This exemption applies to owners who were prohibited from selling, occupying, or renting their property. This exemption does not apply to properties that are uninhabitable due to inaction by the owner. |
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Limited use residential property
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Exemption details |
Examples of acceptable evidence |
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Your property was unoccupied for more than six months because the use of the property was limited to one of the following:
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