Are there any exemptions?

There are a number of circumstances where a home may be exempt from the Vacant Home Tax including the following:

  • Death of the registered owner during the taxation year or previous taxation year.
  • Property undergoing repairs or renovations and the necessary conditions have been met.
  • The principal resident of the vacant property (unit) is residing in a hospital, long term or supportive care facility for a total of at least six months during the taxation year (may claim up to two consecutive taxation years).
  • Transfer of legal ownership of property during the taxation year.
  • The vacant unit 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 Toronto.
  • Court order prohibiting occupancy of the vacant unit for at least six months of the taxation year.

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