In 2023, both the City of Toronto and the City of Ottawa have implemented a vacant home/unit tax on residential properties left unoccupied.
All residential property owners in Toronto and Ottawa will be required to declare the occupancy status of their property(s) annually, even if they live there. Declarations must be made by the homeowner or someone acting on behalf of the owner. The declaration will determine whether the Vacant Home/Unit Tax applies and is payable.
The declaration deadline for residential property owners in Toronto is February 2, 2023.
The declaration deadline for residential property owners in Ottawa is March 16, 2023.
Please note, if the property is your principal residence, the tax does not apply, however you must complete a property declaration. If a property declaration is not completed, the property will be deemed vacant.
More information and links to the online declaration forms can be found here:
https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-tax/
https://ottawa.ca/en/living-ottawa/taxes/property-taxes/vacant-unit-tax
