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 (104 KB), the latter will prevail.

Your residential property:

• Is occupied by your family member or friend

If a property is not the principal residence of the owner, but is the principal residence of his/her family member or friend for at least six months of the current year, then the property will not be subject to the tax.

However, if the property is not a principal residence or rented for at least six months of the current year (in periods of 30 or more consecutive days), but is used only periodically by the owner or his/her guests, then the tax will apply.

If the property is audited, the information or evidence required may include, but is not limited to:

• Government-issued personal identification (such as a driver’s licence),
• Medical Services Plan invoices,
• ICBC vehicle registration and insurance, and/or
• Federal income tax returns and notices of assessment

• Is your secondary home (e.g. used only intermittently or held as an investment)

Second homes that are used periodically by the owner or his/her guests, but are not (1) the principal residence of the owner, his/her family member, or friend for at least six months of the current year, or  (2) occupied by a tenant for at least six months of the current year, will be subject to the tax.

However, a second home may be exempt if all of the following apply: (1) it was occupied by the registered owner, (2) for a minimum of 180 days of the current year because, (3) the registered owner worked full time in the City of Vancouver.

If the property is audited, information or evidence required may include, but is not limited to:

• Employment contracts or Records of Employment
• Pay statements
• Statutory declaration or affidavit confirming the nature and duration of work in Vancouver

• Is empty because you are looking for a tenant

If a property is unoccupied for more than 180 days of the current year, it will be subject to the tax unless a permissible exemption applies. There is no exemption for property that is unoccupied solely because it is being listed for rent.

Therefore, owners are encouraged to reduce the asking rental cost until the unit is rented, as they will not be exempt from the tax on the basis of being unable to find a tenant.

• Is empty because it is listed for sale

If a property is unoccupied for more than 180 days of the current year, it will be subject to the tax unless a permissible exemption applies. There is no exemption for property that is unoccupied solely because it is listed for sale.

However, a property may be exempt from the tax if legal ownership of the property changed during the current year. In this case, you may have to provide a title search or certificate of title showing the date that title was transferred to support your property status declaration.

• Is part of a duplex

The Vancouver Charter allows the City to levy taxes on a parcel of residential property (including strata lots) but does not allow the City to tax individual dwellings within a parcel.

A non-stratified duplex occupies a single parcel of land, so only one property status declaration is required. If at least one of the two dwellings is a principal residence or is rented for at least six months of the current year, the property will not be subject to the tax.

If a duplex is stratified, each dwelling occupies a separate parcel of land – so a property status declaration must be made for each. If either of these dwellings is a principal residence or is rented for at least six months of the current year, the tax will notapply to that unit.

• Has a secondary suite and/or a laneway home

The Vancouver Charter allows the City to levy taxes on a parcel of residential property (including strata lots), but does not allow the City to tax individual dwellings within a parcel.

If a parcel of Class 1, Residential property has more than one dwelling on it (such as a single family home and a laneway house), it is taxed as a single parcel. So, if at least one dwelling on the property is a principal residence or is rented for at least six months of the current year, the tax will not apply.

• Is part of a housing co-operative (co-op)

The Vancouver Charter allows the City to levy taxes on a parcel of residential property (including strata lots), but does not allow the City to tax individual dwellings within a parcel.

Since co-op’s are usually assessed as  Class 1, Residential  properties by BC Assessment, they are taxed as a single parcel. So, if at least one dwelling is a principal residence or is rented for at least six months of the current year, the tax will not apply.

• Is leasehold property

The Vancouver Charter allows the City to levy taxes on a parcel of residential property (including strata lots) but does not allow the City to tax individual dwellings within a parcel.

If (1) the property is in a building with separate rental units, (2) the building is on one parcel, and (3) at least one unit is a principal residence or is rented for at least six months of the current year, the tax will not apply.

To determine if other types of leasehold property are subject to the tax, more information – including the civic address – will be needed.

• Does not have a residential building

If a property is assessed as Class 1, Residential by BC Assessment and it is unoccupied for more than 180 days of the calendar year, then it will be subject to the tax unless a permissible exemption applies. There is no exemption for property that is unoccupied solely because it is unimproved; therefore, the demolition of an existing home will not exempt a property from the tax.

However, a property may be exempt from the tax if (1) it is undergoing major renovations, or is under construction or redevelopment, (2) permits have been issued, and (3) the renovation or redevelopment work is being diligently carried out. In this case, you be asked to provide a short description of the renovation/redevelopment project and the associated Permit Number to support your property status declaration.

If you claim one of the following exemptions, you must be able to provide evidence that validates your declaration if asked.

 

Exemption	Examples of acceptable evidence
Your property is not your principal residence, but you occupy it for at least 180 days of the year because you work in the City of Vancouver.	Address of your principal residence Contact information for Vancouver employer Letter from Vancouver employer confirming full time employment status and required physical presence for purposes of work
You or your tenant is receiving long-term, in-patient, medical or supportive care.	Contact information for care facility Letter from care facility confirming you or your tenant is undergoing medical/supportive care
The registered owner is deceased and a grant of probate or administration of the estate is pending.	Death certificate of registered owner
Legal ownership of the property changed during the year.	Title search or certificate of title showing the date that title was transferred
Your property is undergoing major renovations, or is under construction or redevelopment and permits have been issued.	Short description of renovation/redevelopment project Permit number
Your property was subject to strata rental regulations as of November 16, 2016, that restrict the number of units that may be rented, and the maximum allowable number of rentals has already been reached.	Copy of strata bylaws Letter from strata council confirming the maximum number of units have been rented
Your property is under a court order prohibiting occupancy.	Copy of the court order
The property’s use is limited to vehicle parking, or the shape, size, or other aspect of the property precludes the ability to construct a residential building.	Land survey or legal description of parcel that clearly illustrates the limiting aspects of the property