A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:
|Death of a registered owner
|The property was vacant for six months of more in the previous year due to the death of an owner.
|Copy of death certificate.
|Repairs or renovations
|The vacant property is undergoing repairs or renovations, and all the following conditions have been met:
a) occupation and normal use of the vacant property is prevented by the repairs and renovations;
|Description of the type of project preventing occupancy.
Copy of building permits issued related to the repairs and renovations.
|Principal resident is in care
|The principal resident of the vacant property is in a hospital, long term or supportive care facility for up to six months during the taxation year. This exemption may be claimed for up to two consecutive taxation years.
|Signed letter from health care facility on letterhead.
|Transfer of legal ownership
|You purchased your property in the previous year, and the sale involved a 100 per cent transfer of an interest in the property to an unrelated individual or corporation. This excludes name changes, adding a second owner and removing a second owner.
|Copy of land transfer deed.
|Occupancy for full-time employment
|The vacant property 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 the Greater Toronto Area.
|Proof of residency outside of Greater Toronto Area.
Signed letter from employer on company letterhead or employment contract.
|There is a court order in force which prohibits occupancy of the vacant property for at least six months of the taxation year.
|Copy of court order.