A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:

Eligible Exemption Description Supporting Documentation 
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;
b) all necessary permits have been issued for the repairs and renovations;
c) the City’s Chief Building Official is of the opinion that the repairs or renovations are being actively carried out without unnecessary delay.

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.

Court order 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.

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